The Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), has issued multiple notifications dated 16th January 2025 to implement the recommendations of the 55th GST Council Meeting. These amendments aim to update existing GST rates, Exemptions and Reverse Charge, bringing further clarity and alignment with evolving compliance requirements.
| Number | Date | Subject | Download |
|---|---|---|---|
| 08/2025-Central Tax (Rate)) | 16-Jan-2025 | eeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council. | English हिन्दी |
| 07/2025-Central Tax (Rate)) | 16-Jan-2025 | Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.. | English हिन्दी |
| 06/2025-Central Tax (Rate)) | 16-Jan-2025 | Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council. | English हिन्दी |
| 05/2025-Central Tax (Rate)) | 16-Jan-2025 | Seeks to amend Notification No 11/2017 – Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. | English हिन्दी |
| 04/2025-Central Tax (Rate)) | 16-Jan-2025 | Seeks to amend Notification no. 08/2018- Central Tax (Rate) | English हिन्दी |
| 03/2025-Central Tax (Rate)) | 16-Jan-2025 | Seeks to amend Notification no. 39/2017- Central Tax (Rate) | English हिन्दी |
| 02/2025-Central Tax (Rate)) | 16-Jan-2025 | Seeks to amend Notification no. 02/2017- Central Tax (Rate) | English हिन्दी |
| 01/2025-Central Tax (Rate)) | 16-Jan-2025 | Seeks to amend Notification no. 01/2017- Central Tax (Rate) | English हिन्दी |
Notification No. 01/2025 – Central Tax (Rate)
- Amendments to Notification No. 01/2017-Central Tax (Rate)
- Reduces the GST rate on Fortified Rice Kernel (FRK), classifiable under HSN 1904, to 5%.
- Amendment in the definition of ‘pre-packaged and labelled’ – to now cover all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined under the Legal Metrology Act, or a label affixed thereto is required to bear the declarations under the provisions of the Act and rules.
- This notification shall come into force with immediate effect.
Notification No. 02/2025 – Central Tax (Rate)
- Amendments to Notification No. 01/2017-Central Tax (Rate)
- Exempts the GST on gene therapy.
- This notification shall come into force with immediate effect.
Notification No. 03/2025 – Central Tax (Rate)
- Amendments to Notification No. 39/2017-Central Tax (Rate)
- Under Entry No.1, Concessional 5% GST rate had been also notified on food inputs of food preparations under HSN 19 or 21 that are supplied for food preparations intended for free distribution to economically weaker sections under a government program subject to the existing conditions.
- This notification shall come into force with immediate effect.
Notification No. 04/2025 – Central Tax (Rate)
- Amendments to Notification No. 08/2018-Central Tax (Rate)
- GST rate increase from 12% to 18 % on sale of all old and used vehicles, including EVs other than those specified at 18% – has now been notified.
- This notification shall come into force with immediate effect.
Notification No. 05/2025 – Central Tax (Rate)
- Redefines “specified premises” to include (w.e.f. 01-04-2025):
- Premises where the value of supply for hotel accommodation exceeds ₹7,500 per unit per day.
- Premises declared as “specified” through filings by registered persons or new applicants through Annexure VIII & Annexure IX.
- Registered persons must file a declaration to classify premises as “specified premises.”
- Annexures VII, VIII, and IX are introduced for opt-in and opt-out declarations for such premises.
- The above declaration shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. (for already registered persons)
- The above declaration shall be filed within fifteen days of obtaining acknowledgement for the registration application (for new taxpayers)
Notification No. 06/2025 – Central Tax (Rate)
- This notification amends the Notification No. 12/2017-Central Tax (Rate).
- Introduces new Entry No. 36B as services of insurance provided by the Motor Vehicle Accident Fund under the Motor Vehicles Act, 1988 with rate NIL.
- Adds “training partners approved by the National Skill Development Corporation” to the Serial No. 69 in Tariff list of Services covered under GST.
- Changes “transmission and distribution” to “transmission or distribution” in Entry No. 25A
- Effective Date shall be April 1, 2025.
Notification No. 07/2025 – Central Tax (Rate)
Amendments to Notification No. 13/2017-Central Tax (Rate) – RCM Notifications
Sponsorship services provided by the body corporates has been brought under Forward Charge Mechanism – Body corporate has been excluded now in RCM Notification (Serial No. 4)
- Serial No. 5AB now excludes persons who have opted for the composition levy from RCM on rent requirements.
- Hence, taxpayers registered under composition levy scheme are now not required to pay RCM for payment related to renting of any commercial/ immovable property (other than residential dwelling) to an unregistered person.
Notification No. 08/2025 – Central Tax (Rate)
- Amendments to Notification No. 17/2017-Central Tax (Rate):
- Updates the definition of “specified premises” to align with clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate).
- Effective Date shall be April 1, 202
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