This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.Issued for earlier notification?Yes — replaces the Table under Notification 21/2018–CT (Rate).
This notification replaces the entire Table of Notification 21/2018 with a new updated list of handicraft goods taxed at concessional rates (2.5% or 1.5%). The table covers handcrafted candles, handbags, carved wood items, stone artware, coir products, handmade textiles, jewellery, metal craft, glass artware, paintings, sculptures etc. The intention is to rationalize and broaden concessional rates for traditional handicrafts and handmade products.Issued for earlier notification?Yes — replaces the Table under Notification 21/2018–CT (Rate).
This notification fixes 6% CGST on fly ash bricks, fly ash blocks, building bricks, earthen/roofing tiles and similar items falling under Chapters 68 & 69. The Schedule clearly specifies tariff headings and product descriptions. Further, interpretation rules of the Customs Tariff Act apply for classification. This rate applies to all intra-State supply of these specified goods.Issued for earlier notification?No, it is an independent fresh notification prescribing rates; not an amendment of an earlier one.
This notification fixes 6% CGST on fly ash bricks, fly ash blocks, building bricks, earthen/roofing tiles and similar items falling under Chapters 68 & 69. The Schedule clearly specifies tariff headings and product descriptions. Further, interpretation rules of the Customs Tariff Act apply for classification. This rate applies to all intra-State supply of these specified goods.Issued for earlier notification?No, it is an independent fresh notification prescribing rates; not an amendment of an earlier one.
This notification changes GST rates on many service categories, such as GTA, multimodal transport, courier, delivery services, renting of goods carriage, job work, beauty services, sporting events etc. Several new explanations are inserted, conditions clarified, and definitions added (e.g., multimodal transporter, handicraft goods, recognized sporting event). It modifies entries across the entire rate schedule for services to rationalize GST structure.Issued for earlier notification?Yes — it amends Notification 11/2017–CT (Rate).
This notification changes GST rates on many service categories, such as GTA, multimodal transport, courier, delivery services, renting of goods carriage, job work, beauty services, sporting events etc. Several new explanations are inserted, conditions clarified, and definitions added (e.g., multimodal transporter, handicraft goods, recognized sporting event). It modifies entries across the entire rate schedule for services to rationalize GST structure.Issued for earlier notification?Yes — it amends Notification 11/2017–CT (Rate).
This notification inserts exemptions for life insurance and health insurance where the insured is an individual or family. It also excludes local delivery services (when provided by or through an e-commerce operator) from certain earlier exemption entries. New definitions like ‘group’ and ‘health insurance business’ are added. Purpose is to rationalize exemptions and bring clarity in insurance sector taxation.Issued for earlier notification?Yes — it amends Notification 12/2017–CT (Rate) of 2017.
This notification inserts exemptions for life insurance and health insurance where the insured is an individual or family. It also excludes local delivery services (when provided by or through an e-commerce operator) from certain earlier exemption entries. New definitions like ‘group’ and ‘health insurance business’ are added. Purpose is to rationalize exemptions and bring clarity in insurance sector taxation.Issued for earlier notification?Yes — it amends Notification 12/2017–CT (Rate) of 2017.
This notification adds clause (v) stating that local delivery services shall be covered under reverse charge mechanism except when the service provider supplying through an E-commerce Operator is required to register under Section 22(1). This clarifies liability between ECO and supplier. It ensures correct compliance under RCM for last-mile delivery services.Issued for earlier notification?Yes — it amends Notification 17/2017–CT (Rate).
This notification adds clause (v) stating that local delivery services shall be covered under reverse charge mechanism except when the service provider supplying through an E-commerce Operator is required to register under Section 22(1). This clarifies liability between ECO and supplier. It ensures correct compliance under RCM for last-mile delivery services.Issued for earlier notification?Yes — it amends Notification 17/2017–CT (Rate).
Rule 31A valuation limit is increased from 128 to 140.Provisions relating to provisional refund, appeals before Appellate Tribunal, and single-member benches are amended.FORM GSTR-9 and GSTR-9C are extensively modified to rationalise ITC reporting, reversals, disclosures, and reconciliation.New appellate forms APL-02A and APL-04A are introduced and existing appeal forms are substituted.Effective Date of Notification:22 September 2025 (with specific provisions effective from 1 April 2025 and 1 October 2025, as notified)
Rule 31A valuation limit is increased from 128 to 140.Provisions relating to provisional refund, appeals before Appellate Tribunal, and single-member benches are amended.FORM GSTR-9 and GSTR-9C are extensively modified to rationalise ITC reporting, reversals, disclosures, and reconciliation.New appellate forms APL-02A and APL-04A are introduced and existing appeal forms are substituted.Effective Date of Notification:22 September 2025 (with specific provisions effective from 1 April 2025 and 1 October 2025, as notified)
Registered persons who have not undergone Aadhaar authentication are not eligible for provisional refund.Suppliers of areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils are excluded from provisional refund.Restriction applies for refunds under section 54 of the CGST Act.Effective Date of Notification:1 October 2025
Registered persons who have not undergone Aadhaar authentication are not eligible for provisional refund.Suppliers of areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils are excluded from provisional refund.Restriction applies for refunds under section 54 of the CGST Act.Effective Date of Notification:1 October 2025
Registered persons with aggregate turnover up to two crore rupees are exempted from filing annual return.The exemption applies from financial year 2024–25 onwards.Relief is granted under section 44 of the CGST Act.Effective Date of Notification:17 September 2025
Registered persons with aggregate turnover up to two crore rupees are exempted from filing annual return.The exemption applies from financial year 2024–25 onwards.Relief is granted under section 44 of the CGST Act.Effective Date of Notification:17 September 2025
Provisions of sections 121(ii) and (iii), sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025 are notified.The notification brings into force amendments relating to GST law and allied matters.Effective Date of Notification:1 October 2025
Provisions of sections 121(ii) and (iii), sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025 are notified.The notification brings into force amendments relating to GST law and allied matters.Effective Date of Notification:1 October 2025
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
