The Ministry of Finance, Department of Revenue, issued a significant amendment Notification (No. 12/2025-Central Tax Rate) on September 17, 2025, has substituted the principal GST rate notification from January 25, 2018. The key change involves updating schedule references in the original notification, where the previous reference to “Schedule IV of Notification No. 1/2017-Central Tax (Rate)” has been substituted with “Schedule II or Schedule III of Notification No. 9/2025-Central Tax (Rate)”. This technical amendment, which comes into effect from September 22, 2025, appears to be a housekeeping measure to align schedule references with updated GST rate structures.
In exercise of the powers conferred by sub-section (1) of section 11 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Central Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 82(E), dated the 25th January, 2018, namely:-
In the said notification, for the words, brackets, and figures “Schedule IV of Notification No. 1/2017 -Central Tax (Rate)”, the following shall be substituted, namely:- “Schedule II or Schedule III of Notification No. 9/2025 – Central Tax (Rate)”.
This notification shall come into force on the 22nd day of September, 2025.
Relevant Change in the Principal Notification:
“In exercise of the powers conferred by sub-section (1) of section 11 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 exempts the central tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as are given in corresponding entry in column (2), from so much tax as specified in “Schedule II or Schedule III of Notification No. 9/2025 – Central Tax (Rate)”, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4), of the said Table, on the value that represent margin of the supplier, on supply of such goods.”
Note: Similar notification has been brought under the UTGST Act, 2017 vide No. 12/2025-Union Territory Tax (Rate) dated September 17, 2025 and under the IGST Act, 2017 vide No. 12/2025-Integrated Tax (Rate) dated September 17, 2025.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/09/CBIC-N.No_.-12-2025-CT-IG-UT.pdf
