GST Manual (Acts & Rules) & New GST Tariff, Rates & Exemptions of Goods & Services

Description

GST Manual (Acts & Rules) & New GST Tariff, Rates & Exemptions of Goods & Services by Bharat (1st Edition, 2025) is a comprehensive and updated reference covering the latest GST Acts, Rules, Notifications, Tariff classifications, and exemption schedules. With 836 pages of detailed content, this manual serves as an essential guide for tax professionals, consultants, businesses, and academicians seeking complete GST compliance and interpretation support. Published by Bharat Publishers,, it combines statutory law with practical applicability. ISBN: 978-81-19565-46-7. Available at a flat 35% discount with free shipping for a limited period.

Content 

Volume 1

GST Manual (Acts & Rules)

Chapter Number	Description	Page Number
	Bharat?	5
Chapter 1	Central Goods and Services Tax Act, 2017	1.1
Chapter 2	Integrated Goods and Services Tax Act, 2017	2.1
Chapter 3	Union Territory Goods and Services Tax Act, 2017	3.1
Chapter 4	Goods and Services Tax (Compensation to States) Act, 2017	4.1
Chapter 5	Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017	5.1
Chapter 6	Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017	6.1
Chapter 7	Central Goods and Services Tax Rules, 2017	7.1
Chapter 8	Integrated Goods and Services Tax Rules, 2017	8.1
Chapter 9	Goods and Services Tax Compensation Cess Rules, 2017	9.1
Chapter 10	Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023	10.1
Chapter 11	Goods and Services Tax Settlement of Funds Rules, 2017	11.1
Chapter 12	Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022	12.1
Chapter 13	Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025	13.1

 

Volume 2

New GST Tariff, Rates & Exemptions of Goods & Services

Contents

Division 1

56th Meeting of the GST Council: Press release, dated 3-9-2025

Division 2: Rates/Tariff

Part A

Central Tax (Rate) Notifications

N. No.	Date	Subject	Page No.
9/2025-CT(R)	17.09.2025	Notified Rates of CGST on Goods	75
10/2025-CT(R)	17.09.2025	Exemption to intra-state supply of specified goods	161
11/2025-CT(R)	17.09.2025	Abatement (Exemption) of the CGST leviable in respect of the specified goods	175
12/2025-CT(R)	17.09.2025	Amendment in CGST rates on supply of old and used vehicles	175
13/2025-CT(R)	17.09.2025	Concessional CGST Rates on specified handicraft goods	176
14/2025-CT(R)	17.09.2025	Notified 6% CGST rate for specified bricks and tiles	178
15/2025-CT(R)	17.09.2025	Amendment in CGST rates on specified services	179
16/2025-CT(R)	17.09.2025	Amendment in exemptions in respect of specified services	188
17/2025-CT(R)	17.09.2025	Amendment in specified services in respect of which tax shall be paid by E.C.O.	190

Part B

Integrated Tax (Rate) Notifications

N. No.	Date	Subject	Page No.
9/2025-IT(R)	17.09.2025	Notified Rates of IGST on Goods	191
10/2025-IT(R)	17.09.2025	Exemption to inter-state supply of specified goods	279
11/2025-IT(R)	17.09.2025	Abatement (Exemption) of the IGST leviable in respect of the specified goods	294
12/2025-IT(R)	17.09.2025	Amendment in IGST rates on supply of old and used vehicles	294
13/2025-IT(R)	17.09.2025	Concessional IGST Rates on specified handicraft goods	294

14/2025-IT(R)	17.09.2025	Notified 12% IGST rate for specified bricks and tiles	297
15/2025-IT(R)	17.09.2025	Amendment in IGST rates on specified services	297
16/2025-IT(R)	17.09.2025	Amendment in exemptions in respect of specified services	306
17/2025-IT(R)	17.09.2025	Amendment in specified services in respect of which tax shall be paid by E.C.O.	308

Part C

Union Territory Tax (Rate) Notifications

N. No.	Date	Subject	Page No.
9/2025-UTT(R)	17.09.2025	Notified Rates of Union Territory Tax on Goods	309
10/2025-UTT(R)	17.09.2025	Exemption to intra-state supply of specified goods	310
11/2025-UTT(R)	17.09.2025	Amendment of Notification No. 3/2017-Union Territory Tax (Rate), dated 28-6-2017	310
12/2025-UTT(R)	17.09.2025	Amendment of Notification No. 8/2018-Union Territory Tax (Rate), dated 25-1-2018	310
13/2025-UTT(R)	17.09.2025	Amendment of Notification No. 21/2018-Union Territory Tax (Rate), dated 26-7-2018	311
14/2025-UTT(R)	17.09.2025	Notification of 6% UTT on specified goods	313
15/2025-UTT(R)	17.09.2025	Amendment of Notification No. 11/2017-Union Territory Tax (Rate), dated 28-6-2017	314
16/2025-UTT(R)	17.09.2025	Amendment of Notification No. 12/2017-Union Territory Tax (Rate), dated 28-6-2017	323
17/2025-UTT(R)	17.09.2025	Amendment of Notification No. 17/2017-Union Territory Tax (Rate), dated 28-6-2017	325

Part D

Compensation Cess (Rate) Notifications

N. No.	Date	Subject	Page No.
02/2025-CC (Rate)	17.09.2025	Notifies ‘NIL’ compensation cess on all products except tobacco products	327

10/2025-CT(R)	17.09.2025	Exemption to inter-state supply of specified goods	329
10/2025-IT(R)	17.09.2025	Exemption to inter-state supply of specified goods	329
10/2025-UTT(R)	17.09.2025	Exemption to inter-state supply of specified goods	330

Part E

Exempted Goods and Services

N. No.	Date	Subject	Page No.
13/2025-CT	17.09.2025	CGST (Third Amendment) Rules, 2025	331
14/2025-CT	17.09.2025	Notified categories of registered persons ineligible for provisional refund under Section 54(6)	333
15/2025-CT	17.09.2025	With effect from FY 2024-25, registered persons having an aggregate turnover up to two crore rupees in any financial year shall be permanently exempted from filing the Annual Return	334
16/2025-CT	17.09.2025	Sections 121(ii), 121(iii), 122 to 124, and 126 to 134 shall be brought into force with effect from 01.10.2025	334

Part F

Central Tax Notifications

N. No.	Date	Subject	Page No.
13/2025-CT	17.09.2025	CGST (Third Amendment) Rules, 2025	331
14/2025-CT	17.09.2025	Notified categories of registered persons ineligible for provisional refund under Section 54(6)	333
15/2025-CT	17.09.2025	With effect from FY 2024-25, registered persons having an aggregate turnover up to two crore rupees in any financial year shall be permanently exempted from filing the Annual Return	334
16/2025-CT	17.09.2025	Sections 121(ii), 121(iii), 122 to 124, and 126 to 134 shall be brought into force with effect from 01.10.2025	334

Division 3: Miscellaneous

Part A

Frequently Asked Questions (FAQs)

No.	Dated	Page No.
FAQ-01	03.09.2025	335
FAQ-02	04.09.2025	343
FAQ-03	08.09.2025	347
FAQ-04	10.09.2025	348

Part B

GST Circular

No.	Date	Subject	Page No.
251/08/2025-GST	12.09.2025	Clarification on various doubts related to treatment of secondary or post-sale discounts under GST	349

Part C

Ministry of Consumer Affairs, Food & Public Distribution — Circulars

No.	Date	Subject	Page No.
I-10/14/2020-W&M	09.09.2025	Permission to the manufacturers or packers or importers of pre-packaged commodities to declare the revised retail sale price (MRP) on the unsold stock — Change in GST rates of Goods & Services.	353
I-10/14/2020-W&M	18.09.2025	GST revision – Permission by Central Govt., under Rules 33 of the legal Metrology (Packaged Commodities) Rules, 2011, to relax provisions contained in Rule 18(3) – reg.	354

Part D

Ministry of Finance Department of Revenue (TRU) — Circular

F. No.	Date	Subject	Page No.
190349/43/ 2025-TRU	09.09.2025	Monthly report of price change data of commodities pre and post GST rate rationalization w.e.f. 22nd September, 2025	355

Part E

Ministry of Chemicals & Fertilizers — Office Memorandum

F. No.	Date	Subject	Page No.
12(24)/2021/DP/ NPPA/Div.II(Vol.II)-Part(1)	12.09.2025	Implementation of revision in Maximum Retail Price (MRP) due to reduction in Goods & Services Tax (GST) Rates.	359

Part F

Directorate General of Health Services — Orders

F. No.	Date	Subject
DC-DT-15011 (11)/122/2025	11.09.2025	Stickering on Medical Products due to reduction in Goods & Services Tax (GST) Rates	361
DC-DT-15011 (11)/122/2025	11.09.2025	Stickering on Medical Products due to reduction in Goods & Services Tax (GST) Rates	361

Additional information

Publisher	Bharat