The CBIC has issued another set of FAQs (Part 3) to provide explanations on the decisions taken in the 56th GST Council meeting. These clarifications are intended for taxpayers to grasp the changes in GST rates and accompanying notifications, most of which are effective from September 22, 2025. Below are the main points:
1. Where can I find the revised CGST rates for goods?
Central Tax Rate Notification No. 9/2025 dated 17th September 2025 provides the updated CGST rates on goods. This notification supersedes Central Tax Rate Notification No. 1/2017 dated 28th June 2017.
2. Which notification lists goods exempted from CGST?
The list of goods that are exempted from the CGST can be found in Central Tax Rate Notification No. 10/2025 dated 17th September 2025, which supersedes Central Tax Rate Notification No. 2/2017.
3. What about GST rates for handicrafts?
Central Tax Rate Notification No. 13/2025 dated 17th September 2025 incorporates the changes in the rates of GST for handicrafts, superseding Central Tax Rate Notification No. 21/2018.
4. Which notification covers changes in Compensation Cess rates?
Compensation Cess Rate Notification No. 2/2025 dated 17th September 2025 provides the revised rates. This notification supersedes the Compensation Cess Rate Notification No. 1/2017.
5. GST rate changes on goods imported for petroleum operations
In the case of goods imported for petroleum operations, the changes in the rates of GST can be seen in Central Tax Rate Notification No. 11/2025 dated 17th September 2025.
6. Any changes for bricks under the Special Composition Scheme?
The GST rates under the special composition scheme for bricks (other than sand lime bricks) remains unchanged. But for this matter, Central Tax Rate Notification No. 14/2025 dated 17th September 2025 has been issued to consolidate or confirm the unchanged rates, as per the FAQs.
These new notifications serve as a one-stop shop and they update the rates of GST and also include the exemptions as per the decisions of the 56th GST Council meeting. The notifications should be carefully examined by the taxpayers so that they can ensure that they are complying with the rules.
Taxpayers should review these alongside state-specific UTGST/SGST notifications for full compliance and consult professionals for specific scenarios.
CBIC FAQs (Part 3)
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CBIC FAQs: Decisions of 56th GST Council Explained
CBIC FAQs (Part 2): Decisions of 56th GST Council Explained
CBIC FAQs (Part 4/5): GST Rate Revision Issues Clarified (56th GST Council)