CBIC notifies the Goods and Services Tax rate changes as proposed in 56th GST council meeting

The Central Board of Indirect Taxes and Customs (CBIC) has issued various notification implementing the changes in the Goods and Services Tax (GST) rates, as proposed in the 56th GST council meeting held on 03rd and 04th day of September, 2025.

Refer the table below for the changes as specified:

S. No.Notification No.LinkParticulars
109/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010436/ENG/NotificationsThe rates of central tax for intra-state supplies of goods have been notified as specified in the various schedules under this notification.
210/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010437/ENG/NotificationsIntra-state supplies of goods are exempted from GST as per the description specified in the notification.
311/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010438/ENG/NotificationsGST on goods in connection with Petroleum operations undertaken under petroleum exploration licenses or mining leases and others shall be levied at 9%.
412/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010439/ENG/NotificationsIn the GST notification 01/2017, Schedule IV has been substituted with Schedule II and III
513/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010440/ENG/NotificationsRates have been revised for the items such as Handcraft candles, handbags, jewellery box and others.
614/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010441/ENG/NotificationsGST rates on bricks have been revised.
715/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010453/ENG/NotificationsNotification issued for changes in the rate of multimodal transportation of goods, Renting of goods and others.
816/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010454/ENG/NotificationsRate on following services by way of transportation of goods is NIL
a) by road except the services of—

  • a goods transportation agency
  • a courier agency

(b) by inland waterways.

 

Further explanation has been introduced wherein the provision for NIL rate shall not be applicable in following services:

 

  • local delivery services provided by an Electronic Commerce Operator, or
  • local delivery services provided through an Electronic Commerce Operator
917/2025- Central Tax (Rate)https://taxinformation.cbic.gov.in/view-pdf/1010455/ENG/NotificationsServices by way of local delivery except where the person supplying such services through electronic commerce operator is liable for registration under GST Act, 2017.

The above rates are effective from 22nd Day of September, 2025.

Note: Similar rate changes Notifications have been issued under Integrated Tax/ Union Territory Tax (Rate).

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Source: CBIC

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