New GST Rates in India 2025: List of Goods and Service Tax Rates, Slabs & Revision

Category

Description

Fresh Produce

Fresh and unprocessed vegetables (potatoes, tomatoes, onions, garlic, carrots, cucumbers, lettuce, cabbage, etc.); fresh fruits (bananas, apples, mangoes, oranges, grapes, berries, etc.); fresh nuts (coconuts, almonds, cashews, walnuts, etc.); fresh ginger and turmeric; tender coconut water (non-packaged); prasadam.

Processed & Preserved Foods

Frozen or dried vegetables; unroasted coffee beans; unprocessed tea leaves; seeds of seed quality.

Dairy & Eggs

Fresh, pasteurised, and UHT milk; curd; lassi; buttermilk (non-packaged); paneer/chena; eggs (fresh, preserved, or cooked); non-packaged honey.

Grains, Cereals & Staples

Non-packaged cereals, flours, and products (wheat, rice, millet, maize, oats, barley, sorghum, etc.); pulse and potato flours; millet flour (≥70%, non-packaged); puffed, beaten, or parched rice (muri, chira, khoi); murki (non-packaged); pappad; bread; roti; chapathi; paratha; pizza bread; khakhra.

Water & Beverages

Plain (non-aerated) water; neera; date and palm neera.

Animal Products & By-Products

Live animals (asses, mules, cattle, swine, poultry, etc.); meat (fresh or chilled); non-packaged meat products; fish and aquatic animals (fresh or chilled); non-packaged fish/aquatic products; fish and shrimp seeds; human hair (unworked or waste); animal bones, horn-cores, bone powder; hoof/horn meal; hooves, claws, nails, beaks, antlers; semen (including frozen).

Animal Feed & Plant Materials

Animal feed (aquatic, poultry, cattle, hay) and by-products (de-oiled bran, cotton seed cake, pulse husks); dicalcium phosphate (feed grade – IS 5470:2002); fresh produce (hop cones, medicinal plants, seaweeds, forage); plant materials (sal/betel leaves, coconut shell, broom materials); lac and shellac.

Textiles & Fiber Products

Silkworm cocoons; raw silk; silk waste; khadi fabric (KVIC); wool; raw or waste animal hair; jute fibres; coconut coir fibre and coir pith (unlabeled); cotton waste; Gandhi Topi; khadi yarn.

Personal Care & Cosmetics

Kajal; kumkum; bindi; sindur; alta.

Handcrafted & Artisanal Items

Earthen pots, clay lamps, and idols (clay); glass bangles (non-precious); agricultural hand tools; pencil sharpeners; brooms (sarkanda, vegetable twig); pencils, crayons, pastels, chalk, slate pencils, slates; indigenous handmade musical instruments; khadi dona; sal or sisal leaves.

Stationery & Paper Products

Printed or Braille books; newspapers; maps and globes; children’s picture books; printed music; postal items; exercise books; rupee notes; duty credit scrips; judicial stamps.

Healthcare & Wellness

Medicines and drugs (Annexure I list); blood and its components; contraceptives and condoms; hearing aids and parts; sanitary towels, napkins, and tampons.

Miscellaneous Items

Indian national flag; human hair (dressed, thinned, bleached, worked); salt (table, pure sodium chloride, sea water); uranium ore concentrate; electrical energy; non-government lottery supplies; government-to-government grant goods; puja samagri (rudraksha, sacred thread, wooden khadau, panchamrit, vibhuti, honey, diya wick, roli, kalava, chandan tika); government auction gifts; rakhi (non-precious); waste (municipal, sewage, clinical); plastic/lac/shellac bangles; erasers; passenger baggage; spacecraft, satellites, launch vehicles; firewood, charcoal; deities (stone, marble, wood).

Category

Description

Processed & Preserved Foods

Dried herbs, roots, jaribooti; dried fruits and nuts (desiccated coconuts, dried cashews, raisins); roasted coffee and processed tea; spices (pepper, vanilla, cinnamon, cloves, nutmeg, cardamom, saffron); preserved vegetables and fruits (with vinegar or sugar); jams, jellies, marmalades; roasted nuts and seeds; fruit and vegetable juices; coffee and tea extracts; yeasts and baking powders; sauces and condiments; soups and broths; ice cream; soya bari, pulse bari; batters; chutney powder; sweetmeats; namkeens, bhujia, mixtures; diabetic foods; other prepared foods.

Dairy & Fats

Condensed and sweetened milk; yoghurt; fermented or acidified milk; whey and other dairy products; butter; ghee; dairy spreads; cheese (excluding paneer); eggs (non-shell, dried, cooked); packaged honey; animal fats (lard, beef, sheep, goat, fish, marine); wool grease; lanolin.

Oils & Waxes

All types of oils (soyabean, groundnut, olive, palm, sunflower, coconut, rape/mustard, jojoba); hydrogenated and chemically modified oils; margarine; linoxyn; edible oil mixtures; glycerol; vegetable waxes; beeswax; edible insect-based oils and fats.

Meat & Fish Products

Live horses; pre-packaged or labelled meat and fish products; sausages; preserved meat and offal; caviar; crustaceans and molluscs (prepared); meat and fish extracts and juices; fish soluble paste.

Animal By-Products

Pig, hog, and boar bristles; badger and brush-making hair; animal bone and horn-core materials (non-fresh, pre-packaged/labelled); bird skins and feathers (cleaned or disinfected); ivory; tortoise-shell; horns and antlers; coral and shell materials; ambergris; castoreum; civet; musk; bile; cantharides; pharmaceutical glands; other unspecified animal products.

Sugar & Confectionery

Cane and beet sugar; refined sugar; jaggery; khandsari (packaged); rab; mishri; gajak; molasses; sugar syrups; sugar confectionery; boiled candies; cocoa and chocolate (beans, shells, paste, butter, powder); cocoa-containing food products.

Cereals & Starches

Packaged millet flour (≥70%); bread and pastry mixes; doughs; seviyyan; pasta, noodles, macaroni; tapioca, sabudana; corn flakes, bulgar wheat, cereal flakes; pastries, cakes, biscuits, rusks, toasted bread; packaged cereals, flours, and starches; groats, suji, dalia, malt, gluten.

Beverages

Mineral water (unsweetened); plant-based milk drinks; soya milk; fruit juice and pulp drinks (non-carbonated); milk-based beverages; ethyl alcohol (for OMC blending).

Apparel & Clothing

Knitted or crocheted apparel and accessories (≤Rs 2500 per piece); non-knitted apparel (≤Rs 2500 per piece); made-up textile sets (≤Rs 2500 per piece); worn clothing, rags, and footwear (≤Rs 2500 per pair); textile caps, hats, umbrellas, walking sticks, whips, crops, and accessories.

Textiles & Fibers

Silk, wool, cotton, plant fibre, and manmade yarns and fabrics; synthetic and technical textiles; cordage, ropes, carpets, rugs, embroidery, zari, lace, and coated or rubberised fabrics; materials for industrial and technical textile use.

Metals & Metal Products

Metal boxes, utensils, milk cans, nails, sewing needles, kerosene stoves and burners, solar cookers, household articles (iron, steel, copper, aluminium, brass), bells, gongs, metal ornaments and statuettes, picture frames, mirrors, and bidriware.

Stone & Stone Products

Sand lime bricks; stone inlay crafts; stone ornaments (statues, vases, bowls, cups, ashtrays, paperweights).

Ceramics & Pottery

Ceramic and porcelain pots, jars, containers; tableware, kitchenware, and ornamental household or toilet articles.

Minerals & Raw Materials

Natural and unprocessed minerals (iron pyrites, sulphur, graphite, quartz, clays, phosphates, gypsum, mica, talc, feldspar, ores, slag, fly ash, etc.).

Fuels & Energy

Bio-gas; coke and semi-coke; kerosene (PDS), bunker fuel; LPG for domestic and non-domestic exempt consumers; hydrogen and fuel-cell vehicles; EV chargers; other biofuels.

Chemicals – Inorganic

Menthol (natural), enriched boron and KBF₄, acids (sulphuric, nitric, phosphoric), ammonia, oxidisers, nuclear-grade materials, medical oxygen, hydrogen peroxide, air, fertiliser chemicals, trace micronutrients.

Chemicals – Organic

Gibberellic acid; extracts from menthol and its derivatives (crystals, peppermint, spearmint oils, DTMO, DMO).

Pharmaceuticals & Medical Supplies

Insulin, drugs, and vaccines; diagnostic kits; ORS; medicaments for human and veterinary use (including Ayurvedic, Unani, etc.); dressings, sutures, and medical plasters.

Medical Devices & Equipment

Stents, dialysis units, glucometers, thermometers, orthopaedic and prosthetic aids, X-ray machines, surgical instruments, assistive devices, and medical apparatus for diagnostics or therapy.

Agricultural & Farming Equipment

Tractor engines, pumps, sprinklers, irrigation systems, soil machinery, harvesting tools, bee-keeping and poultry gear, solar and wind energy units, biogas and composting systems, photovoltaic cells, and accessories.

Transport & Vehicles

Aircraft, helicopters, spacecraft, ships, bicycles, tricycles, tractors, trailers, non-motorised vehicles, and parts of aircraft, ships, and transport vehicles.

Furniture & Furnishings

Bamboo, cane, and rattan furniture; coir products; quilts (≤Rs 2500); seats, lanterns, lamps, and glass chimneys.

Toys & Games

Toy balloons, tricycles, scooters, pedal cars, cards, chess, carrom, ludo, board games, sports goods, fishing tackle.

Art & Collectibles

Paintings, collages, mosaics, original prints and sculptures, stamps, first-day covers, collections (zoological, botanical, historical), and antiques (over 100 years old).

Miscellaneous & Specialty Items

Worked ivory, bone, coral, mother of pearl; broomsticks; toothbrushes; fasteners; combs; defence/police equipment; matches and safety matches.

Raw & Processed Materials

Non-seed quality seeds; oil seed flours; gums and resins; asafoetida, agar-agar; plaiting materials; vegetable-based products (cotton linters, soap nuts, rudraksha, tendu leaves, mehendi paste); animal feed by-products.

Leather & Leather Goods

Raw hides and skins (fresh, salted, dried, pickled); tanned and crust leather (prepared or metallised); leather goods (bags, gloves); leather dust, powder, and flour.

Rubber & Plastics

Feeding bottles, biodegradable bags, natural rubber products, scrap and waste, latex thread, tyres and tubes (tractor, bicycle, aircraft), bottle nipples, gloves, rubber bands.

Photography & Film

Medical X-ray plates and films; developed photographic and cinematographic films (non-feature).

Personal Care & Cosmetics

Talcum and face powder, hair oil, shampoo, toothpaste, shaving products, toilet soap.

Bio-Based Products & Pesticides

Bio-pesticides (Bacillus, Trichoderma, neem); silicon wafers; biodiesel; fertilisers; tanning extracts; agarbatti and incense; natural glues and adhesives.

Religious & Cultural Items

Rosaries, prayer beads, hawan samagri, biomass briquettes, biofuel pellets.

Wood & Paper Products

Particle boards, bamboo flooring, barrels, basketware, wooden idols and case goods, cork, straw manufactures, pulp, newsprint, cartons, paper products, roofing materials, kites, brochures, leaflets.

Tobacco

Tobacco leaves.

Category

Description

Apparel & Clothing (>Rs 2500)

Apparel and accessories (knitted/crocheted or non-knitted, >Rs 2500 per piece); made-up textile sets (>Rs 2500 per piece); flexible bulk containers; waterproof footwear (rubber/plastic uppers); footwear with rubber, plastic, leather, or textile uppers; other footwear and parts (uppers, in-soles, heel cushions, gaiters, leggings).

Hats & Headgear

Hat forms and hoods (felt or plaited, unblocked, untrimmed); hats and headgear (plaited or assembled, lined or trimmed); knitted, crocheted, or felt/lace headgear; headbands, linings, hat foundations, peaks, and chinstraps.

Hair & Wig Products

Artificial flowers and foliage; wool or animal hair prepared for wigs; wigs, false beards, eyelashes, eyebrows, hair switches (human/animal/textile); unspecified hair articles.

Raw & Semi-Finished Metals

Pig iron, ferro-alloys, direct reduced iron, ingots, semi-finished metal products, metal scrap, granules, and powders.

Rolled & Formed Metal Products

Flat-rolled products; bars, rods, angles, shapes, sections, and wire made from iron, steel, stainless steel, alloy steel, copper, or aluminium.

Tubes, Pipes & Fittings

Tubes, pipes, and hollow profiles with fittings (couplings, elbows, sleeves) for all base metals.

Structural & Large Containers

Sheet piling, track materials, bridges, towers, frameworks, tanks (above 300L), containers, drums, casks, cans (≤300L), and gas cylinders.

Wires & Cables

Stranded wire, ropes, cables, plaited bands, barbed and twisted wire, wire cloth, grills, netting, fencing, and expanded metal.

Fasteners & Small Metal Parts

Chains, anchors, nails, screws, bolts, nuts, rivets, washers, cotter pins, staples, and springs.

Hand Tools & Cutlery

Hand tools (saws, files, pliers, spanners, wrenches); clamps; anvils; tool sets and dies; knives, razors, blades, scissors, shears, hair clippers, manicure/pedicure sets, spoons, forks, ladles, and table cutlery.

Household Appliances & Fixtures

Stoves, cookers, barbecues, radiators, air heaters, hot air distributors, pot scourers, sanitary ware, and cast iron articles.

Metal Hardware & Fittings

Locks, padlocks, keys, clasps, furniture fittings, hinges, brackets, door closers, safes, filing cabinets, stationery clips and fittings, metal seals, stoppers, caps, nameplates, letterings, electrodes, and flux products.

Dyes, Pigments & Paints

Dyes, pigments, paints, varnishes, printing and writing inks, pesticides (non-bio), solvents, thinners, extinguishing compounds, oils, fragrances, additives, biodiesel (non-OMC).

Personal Care & Beauty

Perfumes, cosmetic and skincare products, deodorants, bath and hair products (excluding specified oils and shampoos), detergents, polishes, creams, and dental wax compounds.

Pharmaceuticals & Protein Products

Casein and protein derivatives, glues, enzymes, peptones, culture media, albumins, whey proteins for industrial and pharmaceutical use.

Ceramics – Refractory & Technical

Refractory ceramic materials (bricks, nozzles, crucibles, lab ware) made of siliceous, alumina, or similar compositions.

Ceramics – Building & Structural

Tiles, chimney pots, pipes, conduits, architectural ornaments, gutter fittings, paving blocks, hearth, and wall coverings.

Ceramics – Sanitary & Domestic

Ceramic fixtures—sinks, basins, baths, urinals, bidets, troughs, and other domestic containers.

Stone & Aggregates

Building and decorative stones, flagstones, mosaic cubes, colored granules, slates, millstones, grinding stones, and abrasives.

Insulation & Composites

Rock wool, expanded clays, asphalt/bitumen materials, plaster and cement-bound fiber panels, and composite boards.

Cement & Concrete

Cement and concrete articles (reinforced/unreinforced), asbestos-cement goods, fibre cement, friction materials, mica-based and carbon products.

Electrical & Electronic Motors

Motors, generators, transformers, electromagnets, magnetic devices, and all related parts and batteries (primary and storage).

Home & Industrial Appliances

Household and industrial electrical appliances—vacuum cleaners, heaters, ignitions, lighting, wipers, furnaces, ovens, welding machines, sound and transmission devices.

Audio/Visual & Recording

TVs, cameras, recorders, monitors, projectors, microphones, speakers, transmitters, radars, CCTV systems, alarms.

Electrical Components & Wiring

Electrical circuits, switches, fuses, lamps, semiconductors, integrated circuits, LEDs, wires, insulators, fittings, and e-waste.

Explosives & Propellants

Propellant powders, explosives, detonators, fireworks, pyrotechnics, flares, and lighter fuels.

Food & Spirits

Artificial honey, ethyl alcohol (non-OMC), industrial spirits, vinegar, and acetic acid substitutes.

Fuel & Petroleum Products

Coal, lignite, petroleum oils, tar, gasoline, propane, butane, waxes, coke, bitumen, shale, tar sands, and fuel residues.

Chemicals – Inorganic

All inorganic chemicals not otherwise covered under reduced GST schedules.

Chemicals – Organic

All organic chemicals other than gibberellic acid and natural menthol products.

Glass – Raw & Sheets

Unworked glass; rods, tubes, sheets (cast, rolled, drawn, float, or polished).

Glass – Structural

Safety and insulating glass, mosaics, leaded lights, foam panels.

Glass – Containers & Industrial

Bottles, jars, flasks, closures, lamp bulbs, and cathode ray components.

Glass – Mirrors & Optical

Mirrors (framed or unframed), optical glass, lenses, watch glasses, and signalling glass.

Glass – Decorative & Laboratory

Domestic, decorative, and laboratory glassware; imitation pearls; glass ornaments; fibres and woven glass articles.

Furniture & Furnishings (General)

Furniture (residential, medical, or industrial), bedding, lighting fixtures, prefabricated buildings.

Toys & Games (Electronic & Entertainment)

Electronic toys, consoles, gaming and amusement equipment, sports and exercise goods, circus or fairground apparatus.

Writing & Office

Pens, brushes, mops, stationery, markers, stamps, ink pads, office and cleaning sets.

Miscellaneous Specialty Items

Lighters, spray containers, powder puffs, mannequins, automata, tripods, and novelty items.

Machinery – Engine & Power

Engines, turbines, reactors, boilers, pumps, compressors, air and vacuum systems.

Machinery – Heating & Fluid

Air conditioners, refrigeration, ovens, filters, industrial washing and packaging machines.

Machinery – Material Handling & Processing

Cranes, lifts, conveyors, processing, milling, food machinery, and related mechanical systems.

Machinery – Textile & Specialized

Textile, printing, metal-working, and plastic machinery; CNC tools; vending machines; data processing and mineral machinery.

Machinery – Components & Systems

Bearings, shafts, gears, gaskets, semiconductor equipment, additive manufacturing systems, and e-waste.

Leather Goods – Bags & Cases

Travel bags, cases, wallets, purses, holsters, tool bags, and other leather containers.

Leather Goods – Apparel & Other Articles

Leather clothing, gloves, belts, and miscellaneous leather accessories.

Furs & Fur Products

Raw, tanned, or dressed furskins; fur apparel and accessories; artificial furs.

Organic Materials (Gut, Bladder, Tendons)

Gut, goldbeater’s skin, bladders, tendons, and related organic materials.

Minerals & Ores

Ores (iron, manganese, copper, aluminium, zinc, lead, etc.), cement, slags, dross, waste ash residues.

Construction & Building

Goods and materials used in building or infrastructure projects, including those supplied under works contracts.

Photography – Unexposed Materials

Photographic plates, films, and paper (sensitized, unexposed); instant print film.

Photography – Exposed & Chemical Products

Developed photographic materials, cinema film, and photographic chemicals.

Plastics – Polymers & Products

Polymers, resins, plastic products, pipes, fittings, sheeting, packaging, kitchenware, and woven/non-woven bags.

Rubber – Synthetic & Compounded

Synthetic and reclaimed rubber, rubber compounds, and powders.

Rubber – Tyres & Tubing

Vulcanized rubber products, conveyor belts, tyres, retreads, tubes, and treads.

Rubber – Apparel & Hygiene

Rubber apparel, gloves, hygienic containers, and ebonite products.

Watches & Clocks

Watches, clocks (all types), time recorders, switches, and precision timers.

Watch/Clock Parts & Cases

Movements, cases, bands, straps, and accessories for watches and clocks.

Musical Instruments & Accessories

Musical instruments (string, wind, percussion, electric), music boxes, tuning accessories, and metronomes.

Weapons & Ammunition

Firearms, explosives, swords, bayonets, grenades, missiles, and weapon components.

Optical & Precision Instruments

Optical instruments (binoculars, microscopes, telescopes, lasers, cameras) and precision lab/measuring equipment.

Measuring & Analysis Instruments

Gauges, thermometers, analyzers, meters, detectors, control and calibration devices, and parts.

Project & Lab Equipment

Industrial project machinery, lab equipment, chemicals, and dutiable specialized apparatus.

Tobacco Products

Cigarette filter rods.

Nicotine Products

Nicotine inhalation and cessation products (patches, oral, transdermal, other).

Rail Transport & Components

Locomotives, rail coaches, wagons, rail parts and fittings, signalling gear, refrigerated transport containers.

Road Vehicles

Vehicles (cars, buses, motorcycles, goods carriers, SPVs, hybrids), chassis, trailers, and parts.

Aircraft & Watercraft

Aircraft, parachutes, aircraft parts, vessels, canoes, boats, and floating structures.

Wood & Wood Products

Rough or shaped wood, plywood, fibre boards, joinery, cork, flooring, framing.

Pulp & Paper Products

Pulp and paper (all grades: tissue, kraft, coated, carbon, cigarette, wallpaper), stationery, printed items, and promotional materials.

Category

Description

High-Sugar & Carbonated Beverages

Sugared or sweetened aerated waters; flavoured non-alcoholic drinks; other unspecified non-alcoholic beverages; caffeinated beverages; carbonated fruit drinks and fruit juice beverages.

Betting, Casinos & Gaming

Activities including betting, casinos, gambling, horse racing, lotteries, and online gaming (actionable claims).

Firearms – Handguns

Revolvers and pistols.

High-Performance Vehicles

Motorcycles with engine capacity over 350cc; passenger cars excluding specified models; hybrid spark-ignition vehicles with engine over 1200cc or length over 4000mm; hybrid diesel vehicles with engine over 1500cc or length over 4000mm; yachts; pleasure vessels.

Category

Description

GST Rate

Pan Masala

Pan masala

28%

Tobacco Products

Unmanufactured tobacco, tobacco refuse, cigars, cheroots, cigarillos, cigarettes, manufactured tobacco, reconstituted tobacco, extracts, essences, biris, tobacco/reconstituted tobacco inhalation products (non-combustion), tobacco/nicotine substitute inhalation products (non-combustion)

28%

Precious Metals & Gemstones

Pearls (natural/cultured, unstrung), precious stone dust/powder, silver, silver-plated forms, gold, gold-plated forms, platinum, precious metal clad base metals, precious metal waste/scrap

3%

Jewellery & Articles

Jewellery and parts, goldsmiths'/silversmiths' wares, other precious metal articles, pearl articles, imitation jewellery, coins

3%

Diamonds & Precious Stones

Rough/sawn diamonds, precious stones (non-diamond), semi-precious (unstrung), synthetic/reconstructed stones (unstrung), synthetic diamonds

0.25%

Notification

Description

Summary

09/2025-CTR dated 17th September 2025

Revised tax rates and schedules

Supersedes 01/2017-CTR to notify GST rates on various goods by detailed schedules. This includes major slab restructuring and new product/sector coverage.

Schedule I (5%): Essential goods (food grains, dairy, pulses, spices, medicines, renewable energy)

Schedule II (18%): Processed foods, spirits, cement, ores, sports goods, toys, art, manufactured products

Schedule III (40%): Soft drinks, luxury vehicles, yachts, aircraft, gambling

Schedule IV (3%): Gold/precious metal jewellery, silver coins, handcrafted idols, platinum products, semi-processed gems, handicrafts

Schedule V (0.25%) & Schedule VI (1.5%): Rough diamonds, industrial diamonds, uncut gemstones

Schedule VII (28%): Pan masala, Tobacco, cigarettes

These changes are to be effective from 22nd September 2025

10/2025-CTR dated 17th September 2025

Revised exemption list for goods

Supersedes 02/2017-CTR to update the list of goods exempt from central GST, expands exemptions especially for agricultural, food, health, and education items.

Also, defines terms such as ‘pre-packaged and labelled’, “unit container” and clarifies the scope of items such as the drugs in Annexure I & musical instruments in Annexure II.

This notification is to be effective from 22nd September 2025

11/2025-CTR dated 17th September 2025

GST rate amendment for petroleum and coal bed methane operations

The rate is changed from the earlier 12% to 18%.

This amendment will be effective from 22nd September 2025.

12/2025-CTR dated 17th September 2025

Amendment to used motor vehicles

The notification chnages the reference for used motor vehicles (pertol/ deisel/ SUVs) from the older schedule (Schedule IV of 01/2017) to the updated schedules (Schedule II or III of 09/2025).

This notification is to be effective from 22nd September 2025

13/2025-CTR dated 17th September 2025

Reduced GST rate on handmade items and handicrafts, etc.

Substitutes the previous notification 21/2018-CTR. It replaces the entire GST rate table.

The new rates prescribed are 5% GST for a wide array of handicraft items including woodcraft, embroidery, coir, pottery, glassware, bamboo and cane crafts, paintings, sculptures, etc.

Additionally, silver filigree work, handmade imitation jewellery and natural seed/bead jewellery attract a concessional rate of 3%.

This notification is effective from 22nd September 2025.

14/2025-CTR dated 17th September 2025

GST rate notified for bricks/tiles

Notifies GST at 12% for fly ash bricks, building bricks, fossil bricks, earthen/roofing tiles; clarifies product codes and coverage.

This notification is effective from 22nd September 2025.

15/2025-CTR dated 17th September 2025

Comprehensive service rate changes

Amends the GST rates on various services under the principal Notification 11/2017-CTR, as follows-

1) New rate 18%- Transport services (non-Indian railways container transport, multimodal transport), courier and postal services, local delivery through e-commerce operators, professional and business services, manufacturing job work. (Previously 12% GST).

2) New rate 5%- Tailoring services, job work for food, textiles, printing educational materials, brick manufacturing, handicrafts, beauty and cleaning services.

3) New rate 1.5%- Job work on diamonds.

Tightened rules on input tax credit claims with clear exceptions and illustrations.

This notification is effective from 22nd September 2025

It is also clarified with respect to renting, that ‘premises’ means a place from where hotel accommodation services are being supplied or are to be supplied, with effect from 1st April 2025.

16/2025-CTR dated 17th September 2025

Exemptions to services- Removal of Local delivery by or through ECO & including individual health/life insurance

- Amends the definition of GTA given under the principal Notification 12/2017-CTR to exclude local delivery by or through ECO (e-commerce operator)

- Inserts exemptions for individual health/life insurance & reinsurance

- Clarifies that certain local delivery by or through e-commerce operator are excluded from certain exemptions

- Defines ‘group’ and ‘health insurance business’.

This notification is effective from 22nd September 2025

17/2025-CTR dated 17th September 2025

Reverse charge on local delivery service by ECO

Adds a clause in the principal notification 17/2017-CTR, specifies that the e-commerce operator shall pay GST under RCM on services by way of local delivery except where the person supplying such services through the electronic commerce operator is liable for mandatory GST registration under section 22(1)

This notification is effective from 22nd September 2025

13/2025 dated 17th September 2025

Central Goods and Services Tax (Third Amendment) Rules, 2025

• Rule 31A(2): Valuation factor changed by substituting 128 with 140 (impacts value of supply of lottery).

• Rule 39(1A): Clarifies reverse charge references to CGST Act section 9 and IGST Act section 5(3) and 5(4), effective 1st April 2025.

• Rule 91(2): Provisional refund order in FORM GST RFD-04 within 7 days based on risk; officer may skip provisional refund and proceed under rule 92; no revalidation of RFD-04; effective 1st October 2025.

• Appeals: CGST Rule 110 updated to use new FORM GST APL-02A; new rule 110A enables single-member bench transfers where no question of law; ties to section 109(8) threshold of INR 50 lakh; rule 111 aligned; rule 113(2) introduces summary order FORM GST APL-04A;

• Annual return changes (GSTR-9): New ITC rows (A1, A2, H1, etc.), clearer placement of reclaimed ITC with references to CGST Rules 37, 37A, 38, 39, 42, 43; revised Part V timing notes for FY 2024-25 onward, applicable from date of notifying in official gazatte.

• Reconciliation statement (GSTR-9C): adds fields for supplies covered by section 9(5) of CGST Act; late fee reference aligned to section 47(2); clarifies “payable” vs “paid”, applicable from date of notifying in official gazatte.

• Commencement: Applicable from 22nd September 2025 for all except, unless otherwise stated.

14/2025 dated 17th September 2025

Persons not eligible for provisional refund under section 54(6) of CGST Act

• Provisional refund not allowed under section 54(6) to:

1) any registered person without Aadhaar authentication per rule 10B;

2) persons supplying specified goods: areca nuts (0802 80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301).

• Effective from 1st October 2025.