CBIC Central Tax (Rate) Notification 6/2025 dated 16/01/2025

Government of India
Ministry of Finance
(Department of Revenue)
NOTIFICATION
New Delhi, the 16th January, 2025
No. 06/2025- Central Tax (Rate)

G.S.R. 41(E).- In exercise of the powers conferred by sub-sections (3) and (4) of section 9 , sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification number 12/2017-Central Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-

(i) In the said notification, in the table,-

(A) against serial number 25A, in column (3), for 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:-

(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 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).”

[F.No. 190354/2/2025-TO (TRU-II)]

(Md. Adil Ashraf)
Under Secretary to the Government of India.

Note:- The principal notification number 12/2017 Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended vide notification number 08/2024 Central Tax (Rate) published in the Gazette of India, Extraordinary, vide number G.S.R. 620(E), dated the 8th October, 2024.

CBIC Central Tax (Rate) Notification 6/2025 dated 16/01/2025: Central Tax (Rate) Notification 12/2017 amended to implement recommendations of 55th GST Council