New GST Tariff, Rates & Exemptions of Goods & Services

Description

New GST Tariff, Rates & Exemptions of Goods & Services by Bharat (1st Edition, 2025) provides a complete and updated overview of GST rates, tariff classifications, and exemptions applicable to goods and services across India. Covering recent amendments and notifications, this 374-page guide is an essential reference for tax professionals, consultants, and businesses. Published by Bharat Publishers,, it ensures clarity and accuracy for GST compliance and rate determination. ISBN: 978-81-1956-515-3. Available at a flat 35% discount with free shipping for a limited period.

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