Central Board of Indirect Taxes and Customs (CBIC) issued following Notifications:
- Notification no. 01/2025-Central Tax (Rate) dated 16.01.2025
- Notification no. 02/2025-Central Tax (Rate) dated 16.01.2025
- Notification no. 03/2025-Central Tax (Rate) dated 16.01.2025
- Notification no. 04/2025-Central Tax (Rate) dated 16.01.2025
- Notification no. 05/2025-Central Tax (Rate) dated 16.01.2025
- Notification no. 06/2025-Central Tax (Rate) dated 16.01.2025
- Notification no. 07/2025-Central Tax (Rate) dated 16.01.2025
- Notification no. 08/2025-Central Tax (Rate) dated 16.01.2025
Notification no. 01/2025-Central Tax (Rate) dated 16.01.2025
1. GST rate on “Fortified Rice Kernel (FRK)” falling under HSN 1904 is reduced to 5% from 18%
2. Further, the explanation at clause (ii) in the rate notification is being substituted with the clause stated below:
“The expression ‘pre-packaged and labelled ’ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed ’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.
The aforesaid changes are with effect from 16.01.2025
Notification no. 02/2025-Central Tax (Rate) dated 16.01.2025
1. “Gene Therapy” falling under HSN 30 is inserted in the serial no. 105A to the GST Exemption Notification No. 02/2017 – Central Tax (Rate) dated 28.06.2017. Thereby, GST on ‘Gene Therapy’ is exempted.
2. Further, the explanation at clause (ii) in the exemption notification is being substituted with the clause stated below:
“The expression ‘pre-packaged and labelled ’ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed ’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”
The aforesaid changes are with effect from 16.01.2025
Notification no. 03/2025-Central Tax (Rate) dated 16.01.2025
Vide this notification, the Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017 is been amended to insert “(c) food inputs for (a) above” in serial no.1 after clause (b).
Notification No. 39/2017-Central Tax (Rate), dated the 18th October, 2017 provides for 5% GST rate on a conditional basis.
The aforesaid change is with effect from 16.01.2025
Notification no. 04/2025-Central Tax (Rate) dated 16.01.2025
Vide this notification, the Notification No. 08/2018 CTR dated 25.01.2018 is been amended to increase the GST rate to 18% at serial no. 4 “All Old and used Vehicles other than those mentioned from S. No. 1 to S.No.3”
The aforesaid change is with effect from 16.01.2025
Notification no. 05/2025-Central Tax (Rate) dated 16.01.2025
Vide this notification, the Notification No. 11/2017 CTR dated 28.06.2017 is being amended. The explanation at clause (xxxv) shall be omitted. clause (xxxvi) shall be substituted with below explanation –
(a) a premises from where the supplier has provided in the preceding financial year, ‘hotel accommodation’ service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent; or
(b) a premises for which a registered person supplying ‘hotel accommodation’ service has filed a declaration, on or after the 1st of January and not later than 31st of March of the preceding financial year, declaring the said premises to be a specified premises; or
(c) a premises for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgement for the registration application, declaring the said premises to be a specified premises;”;
Further, after Annexure VI, the following Annexures shall be inserted, namely:—
Annexure VII : OPT-IN DECLARATION FOR REGISTERED PERSON : Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a ‘specified premises’.
Annexure VIII : OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION : Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a ‘specified premises’.
Annexure IX : OPT-OUT DECLARATION : Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a ‘specified premises’.
Notification no. 06/2025-Central Tax (Rate) dated 16.01.2025
Vide this notification, the GST Rate on Service Notification no. 12/2017-CTR dated 28.06.2017 is being amended.
(A) In the serial no. 25A, the words “transmission and distribution” wherever occurring, the words “transmission or distribution” shall be substituted.
(B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “36B | Heading 9971 or Heading 9991 | Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. | Nil | Nil” |
(C) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely :-
“(f) a training partner approved by the National Skill Development Corporation,”
(ii) in paragraph 2 of the said notification,-
(A) item (w) shall be omitted with effect from the 1st day of April, 2025;
(B) after item (zj), the following item shall be inserted, namely: –
“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938).”.
The aforesaid change is with effect from 16.01.2025
Notification no. 07/2025-Central Tax (Rate) dated 16.01.2025
Vide this notification, the Notification no. 13/2017-CTR dated 28.06.2017 which provides the list of services on which Reverse Charge Mechanism is applicable is being amended.
Sponsorship service: (A) against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted. Where, serial number 4 pertains to Services provided by way of sponsorship to any body corporate or partnership firm. In column (3) Any person other than a body corporate (this wording has been inserted).
Service by way of renting of any immovable property other than residential dwelling: (B) against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted. Meaning thereby, the composition dealer is not liable to pay GST under reverse charge mechanism on receiving service of renting of immovable property from an unregistered person.
The aforesaid change is with effect from 16.01.2025
Notification no. 08/2025-Central Tax (Rate) dated 16.01.2025
Vide this notification, Notification no. 17/2017-CTR dated 28.06.2017 is being amended.
In the said notification, in the Explanation, for item (c), the following shall be substituted, namely,-
“ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-Central Tax (Rate) dated 28.06.2017.”.
The aforesaid change is with effect from 16.01.2025
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