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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
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