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
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising IGST rates across multiple service categories such as goods transport, multimodal transport, renting of goods carriage, courier services, job work services, tailoring, beauty and wellness services, and professional services. It introduces conditional concessional rates subject to non-availment of input tax credit and clarifies definitions to remove interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising IGST rates across multiple service categories such as goods transport, multimodal transport, renting of goods carriage, courier services, job work services, tailoring, beauty and wellness services, and professional services. It introduces conditional concessional rates subject to non-availment of input tax credit and clarifies definitions to remove interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
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
This corrigendum makes extensive clerical and classification corrections in Schedules I (5%), II (12%), III (18%) and IV (28%) to Notification No. 01/2017–IGST (Rate). Corrections include substitution of incorrect tariff headings, expansion or rectification of product descriptions (such as palmyra sugar, agarbatti, optical fibre cables), insertion of photovoltaic cells under Schedule I, and deletion or correction of misdescribed goods. The amendments are clarificatory in nature and do not alter the substantive tax rates originally notified.Issued for earlier notification:Yes — corrigendum to Notification No. 01/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum makes extensive clerical and classification corrections in Schedules I (5%), II (12%), III (18%) and IV (28%) to Notification No. 01/2017–IGST (Rate). Corrections include substitution of incorrect tariff headings, expansion or rectification of product descriptions (such as palmyra sugar, agarbatti, optical fibre cables), insertion of photovoltaic cells under Schedule I, and deletion or correction of misdescribed goods. The amendments are clarificatory in nature and do not alter the substantive tax rates originally notified.Issued for earlier notification:Yes — corrigendum to Notification No. 01/2017–Integrated Tax (Rate), dated 28.06.2017.
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Entries relating to specified serial numbers in Notification No. 02/2017–Central Tax are substituted.Jurisdictional areas of commissionerates in Rajasthan and Tamil Nadu are revised.Territorial jurisdiction is redefined for multiple districts and coastal areas.Effective Date of Notification:13 March 2025 Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017 (as last amended by Notification No. 27/2024 – Central Tax dated 25 November 2024)
Entries relating to specified serial numbers in Notification No. 02/2017–Central Tax are substituted.Jurisdictional areas of commissionerates in Rajasthan and Tamil Nadu are revised.Territorial jurisdiction is redefined for multiple districts and coastal areas.Effective Date of Notification:13 March 2025 Previous NotificationNotification No. 02/2017 – Central Tax dated 19 June 2017 (as last amended by Notification No. 27/2024 – Central Tax dated 25 November 2024)
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.09-2025Effective Date:11th February, 2025 (for Rules 2, 24, 27 and 32)1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)Previous Notification:Notification No. 12/2024 – Central Tax, dated 10th July, 2024.
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.09-2025Effective Date:11th February, 2025 (for Rules 2, 24, 27 and 32)1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)Previous Notification:Notification No. 12/2024 – Central Tax, dated 10th July, 2024.
This corrigendum corrects typographical and cross-reference errors in Notification No. 05/2025–Integrated Tax (Rate), including correction of clause numbering and paragraph references relating to the definition of “specified premises”. The changes are clarificatory and do not alter the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 05/2025–Integrated Tax (Rate).
This corrigendum corrects typographical and cross-reference errors in Notification No. 05/2025–Integrated Tax (Rate), including correction of clause numbering and paragraph references relating to the definition of “specified premises”. The changes are clarificatory and do not alter the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 05/2025–Integrated Tax (Rate).
This corrigendum corrects the Hindi text of Notification No. 06/2025–Integrated Tax (Rate) relating to the description of insurance services provided by the Motor Vehicle Accident Fund. The correction ensures parity between the English and Hindi versions and removes ambiguity without altering the intent or scope of the exemption.Issued for earlier notification?Yes — it corrects Notification No. 06/2025–Integrated Tax (Rate).
This corrigendum corrects the Hindi text of Notification No. 06/2025–Integrated Tax (Rate) relating to the description of insurance services provided by the Motor Vehicle Accident Fund. The correction ensures parity between the English and Hindi versions and removes ambiguity without altering the intent or scope of the exemption.Issued for earlier notification?Yes — it corrects Notification No. 06/2025–Integrated Tax (Rate).
This corrigendum corrects a paragraph reference in the Hindi version of Notification No. 08/2025–Integrated Tax (Rate) by replacing an incorrect reference with the correct paragraph number. The correction is editorial in nature and does not impact the substantive provisions.Issued for earlier notification?Yes — it corrects Notification No. 08/2025–Integrated Tax (Rate).
This corrigendum corrects a paragraph reference in the Hindi version of Notification No. 08/2025–Integrated Tax (Rate) by replacing an incorrect reference with the correct paragraph number. The correction is editorial in nature and does not impact the substantive provisions.Issued for earlier notification?Yes — it corrects Notification No. 08/2025–Integrated Tax (Rate).
