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