Notification No. 12/2025
Date: September 17, 2025
Subject: Amendment to Notification 8/2018–CT (Rate) to update cross-references for GST schedules.
Description:
This notification substitutes the reference to “Schedule IV of Notification 1/2017–CT (Rate)” with “Schedule II or Schedule III of Notification 9/2025–CT (Rate)”. This ensures correct linkage of exemption conditions with the newly re-structured rate schedules issued in 2025. No substantive exemption change is made; only the schedule reference is updated for clarity and consistency.
Issued for earlier notification?
Yes — amends Notification 8/2018–CT (Rate).