This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the applicable IGST rate against Serial No. 1 in the relevant table with a revised rate of 18%. The amendment rationalises the rate structure in line with Council recommendations and ensures uniform taxation of the concerned goods. No other entries are affected by this change.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the applicable IGST rate against Serial No. 1 in the relevant table with a revised rate of 18%. The amendment rationalises the rate structure in line with Council recommendations and ensures uniform taxation of the concerned goods. No other entries are affected by this change.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2018–Integrated Tax (Rate) by substituting the reference to “Schedule IV of Notification No. 1/2017–Integrated Tax (Rate)” with “Schedule II or Schedule III of Notification No. 9/2025–Integrated Tax (Rate)”. The amendment updates cross-references to reflect the revised rate schedules and ensures correct application of IGST rates.Issued for earlier notification?Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).
This notification amends Notification No. 9/2018–Integrated Tax (Rate) by substituting the reference to “Schedule IV of Notification No. 1/2017–Integrated Tax (Rate)” with “Schedule II or Schedule III of Notification No. 9/2025–Integrated Tax (Rate)”. The amendment updates cross-references to reflect the revised rate schedules and ensures correct application of IGST rates.Issued for earlier notification?Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).
This notification substitutes the entire table in Notification No. 22/2018–Integrated Tax (Rate) to prescribe revised IGST rates, primarily at 5% (and 3% for specified items), for a wide range of handicraft and artisanal goods such as handcrafted candles, wood art, metal art ware, handmade textiles, carpets, stone art, glass art, toys, paintings, and sculptures. The measure promotes traditional crafts by providing a concessional and uniform tax structure.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification substitutes the entire table in Notification No. 22/2018–Integrated Tax (Rate) to prescribe revised IGST rates, primarily at 5% (and 3% for specified items), for a wide range of handicraft and artisanal goods such as handcrafted candles, wood art, metal art ware, handmade textiles, carpets, stone art, glass art, toys, paintings, and sculptures. The measure promotes traditional crafts by providing a concessional and uniform tax structure.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification prescribes an IGST rate of 12% on inter-State supplies of specified goods such as fly ash bricks, fly ash blocks, building bricks, roofing tiles, and bricks of fossil meals. The rate notification is issued under section 5 read with section 15 of the GST Acts and aims to rationalise taxation on construction inputs.Issued for earlier notification?No — this is a standalone rate notification.
This notification prescribes an IGST rate of 12% on inter-State supplies of specified goods such as fly ash bricks, fly ash blocks, building bricks, roofing tiles, and bricks of fossil meals. The rate notification is issued under section 5 read with section 15 of the GST Acts and aims to rationalise taxation on construction inputs.Issued for earlier notification?No — this is a standalone rate notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exempt services by way of local delivery, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under GST law. The amendment clarifies tax treatment of last-mile delivery services and reduces compliance burden for small suppliers.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exempt services by way of local delivery, except where such services are supplied through an electronic commerce operator and the supplier is liable for registration under GST law. The amendment clarifies tax treatment of last-mile delivery services and reduces compliance burden for small suppliers.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (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
