CBIC Central Tax (Rate) Notification 7/2025 dated 16/01/2025

Government of India
Ministry of Finance
(Department of Revenue)
Notification
New Delhi, the 16th January, 2025
No. 07/2025-Central Tax (Rate)

G.S.R. 44(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 13/2017-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. 692(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table,-

(A) against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.

(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.

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

MD. ADIL ASHRAF
Under Secretary to the Government of India

Note: -The principal notification number 13/2017 -Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 Central Tax (Rate) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 623(E), dated the 08th October, 2024.

CBIC Central Tax (Rate) Notification 7/2025 dated 16/01/2025: Central Tax (Rate) Notification 13/2017 amended to implement recommendations of 55th GST Council