The Ministry of Finance, Department of Revenue, has issued urgent corrigenda on Sepetmebr 18, 2025 to rectify significant errors in major GST rate notifications that were published on September 17, 2025. The corrections address both administrative sequencing issues and substantial tax rate changes that could impact businesses across India.
Major Tax Rate Correction in Integrated GST
The most significant correction pertains to Notification No. 10/2025 – Integrated Tax (Rate), amended through Corrigendum Notification No. G.S.R. 679(E), dated September 18, 2025.
Critical Rate Change
The corrigendum mandates a crucial tax rate correction:
- Page 42, line 12: Tax rate changed from “2.5%” to “5%”
This change doubles the applicable tax rate from what was initially published, making it of substantial importance to affected businesses and industries. Companies relying on the original 2.5% rate must immediately update their compliance systems and pricing strategies.
Clause Renumbering Corrections
The notification also addresses major numbering errors on page 47, where roman numerals were incorrectly sequenced:
Original (Incorrect) → Corrected Sequence:
- (xi) → (i)
- (xii) → (ii)
- (xiii) → (iii)
- (xiv) → (iv)
- (xv) → (v)
- (xvi) → (vi)
- (xvii) → (vii)
- (xviii) → (viii)
- (xix) → (ix)
- (xx) → (x)
Administrative Corrections to Central Tax Notification
Notification No. 9/2025 – Central Tax (Rate) has been amended through Corrigendum Notification No. G.S.R. 676(E), dated September 18, 2025, to correct alphabetical sub-clause sequencing errors.
Alphabetical Sub-clause Corrections
The following changes ensure proper sequential order:
Page 103:
- Line 48: “b.” corrected to “a.”
- Line 49: “c.” corrected to “b.”
- Line 50: “d.” corrected to “c.”
- Line 51: “e.” corrected to “d.”
- Line 52: “f.” corrected to “e.”
- Line 53: “g.” corrected to “f.”
Page 104:
- Line 1: “h.” corrected to “g.”
- Line 2: “i.” corrected to “h.”
Uniform Corrections Across All GST Laws
To ensure uniformity across the entire GST framework, parallel corrigenda have been issued for:
- Union Territory GST (UTGST) rate notifications – incorporating identical clause renumbering corrections through G.S.R. 680(E)
- Corresponding IGST and UTGST notifications – ensuring consistency across all GST laws
For Notifications Corrigenda to GST rate notifications & Corrigenda to GST rate notification Hindi
