CBIC Notifications / Circulars Complete Compilation of 2025 - GST, Customs & Central Excise
This is compilation of circulars and notifications issued by the Central Board of Indirect Taxes and Customs ( CBIC ) in 2025. Everything at one place.
The CBIC [ Central Board of Indirect Taxes and Customs] has issued relevant notifications and circulars under GST ( Goods and Services Tax ), Customs and Central Excises. This article compiles all the notifications issued in 2025. GST - CENTRAL TAX NOTIFICATIONS Notification No. 01/2025-CENTRAL TAX Date: 10th January, 2025 Summary: This notification extends the time limit...
GST - CENTRAL TAX NOTIFICATIONS
Notification No. 01/2025-CENTRAL TAX
Date: 10th January, 2025
Summary: This notification extends the time limit for furnishing the details of outward supplies in FORM GSTR-1. For registered persons required to file monthly returns (under section 39(1)), the due date for the tax period December 2024 is extended to the 13th day of January, 2025. For those furnishing quarterly returns (October to December, 2024), the due date is extended to the 15th day of January, 2025
Access full notification:Big Update: CBIC extends GSTR-1Filing Due Date Amid GST Portal Issues
Notification No. 02/2025-CENTRAL TAX
Date: 10th January, 2025
Summary: This notification extends the time limit for furnishing the return in FORM GSTR-3B electronically. The due date for the monthly return for December 2024 is extended till the 22nd day of January, 2025. For the quarterly return of October-December 2024, the dates are extended to the 24th or 26th day of January 2025, depending on the registered person's principal place of business.
Access full notification:Big Update: CBIC extends GSTR-1Filing Due Date Amid GST Portal Issues
Notification No. 03/2025-CENTRAL TAX
Date: 10th January, 2025
Summary: The time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the month of December 2024 is extended. This extension is granted under sub-section (5) of section 39 of the CGST Act read with rule 63 of the CGST Rules, 2017. The new due date for furnishing the return is the 15th day of January, 2025.
Notification No. 04/2025-CENTRAL TAX
Date: 10th January, 2025
Summary:This notification extends the time limit for an Input Service Distributor (ISD) to furnish the return in FORM GSTR-6. This extension is for the return pertaining to the month of December, 2024. The new due date for furnishing the return is the 15th day of January, 2025.
Notification No. 05/2025-CENTRAL TAX
Date: 10th January, 2025
Summary:The time limit for furnishing the return in FORM GSTR-7 by registered persons required to deduct tax at source (TDS) under section 51 is extended. This extension applies to the return for the month of December, 2024. The new due date for furnishing FORM GSTR-7 is the 12th day of January, 2025
Notification No. 06/2025-CENTRAL TAX
Date: 10th January, 2025
Summary:This notification extends the time limit for e-commerce operators to furnish the statement containing details of outward supplies in FORM GSTR-8. The extension is for the statement pertaining to the month of December, 2024. The new due date for furnishing FORM GSTR-8 is the 12th day of January, 2025.
Notification No. 07/2025-CENTRAL TAX
Date: 23rd January, 2025
summary:This notification introduces the Central Goods and Services Tax (Amendment) Rules, 2025, to further amend the 2017 rules. It inserts a new rule, Rule 16A, for the "Grant of temporary identification number" to a person not liable for registration but required to make any payment. It also substitutes the form FORM GST REG-12 to include provisions for this new temporary identification number (Part B) and temporary registration (Part A)
Notification No. 08/2025-CENTRAL TAX
Date: 23rd January, 2025
Summary:This notification waives the amount of late fee in excess of the statutory late fee payable under section 47 for the annual return in FORM GSTR-9. This relief is for registered persons who failed to furnish the reconciliation statement in FORM GSTR-9C along with the annual return for the financial years 2017-18 to 2022-23. The waiver applies only if the said statement in FORM GSTR-9C is furnished subsequently on or before the 31st March, 2025.
Access full notification:CBIC issues GST ReconciliationStatement GSTR-9C Late Fee Waiver Notification for FYs 2017-2023
Notification No. 09/2025-Central Tax
Date: 11th February, 2025
Summary :This notification appoints the dates on which certain provisions of the Central Goods and Services Tax (Amendment) Rules, 2024 (issued via Notification No. 12/2024-Central Tax) shall come into force. Rules 2, 24, 27, and 32 are appointed to come into force on the 11th day of February, 2025. Rules 8, 37, and clause (ii) of rule 38 are appointed to come into force on the 1st day of April, 2025
Access full notification:Finance Ministry Notifies Implementation Dates for Amended CGST Rules
Notification No. 10/2025 - Central Tax
Date: 13th March, 2025
summary:This notification amends the principal Notification No. 02/2017-Central Tax regarding the jurisdiction of various Commissionerates. It substitutes the entries related to the territorial jurisdiction of several Commissionerates in the Table of the principal notification. Specifically, it revises the districts covered under the Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur Commissionerates.
Access full notification:CBIC updates TerritorialJurisdiction Entries for Central Tax Commissioners under GST
Notification No. 11/2025-Central Tax
Date: 27th March, 2025
Summary: This notification introduces the Central Goods and Services Tax (Second Amendment) Rules, 2025, which further amends the CGST Rules, 2017. It modifies Rule 164 concerning the withdrawal of appeal for a specified past period, clarifying that no refund will be available for tax, interest, and penalty already discharged before these new rules came into force. The amendment also allows for the partial withdrawal of an appeal if the demand relates to periods outside the specified scheme period.
Access full notification:CBIC Amends Rule 164 of CGSTRules: Clarifications on Tax Demands, Appeals, and Refund
Notification No. 12/2025-CENTRAL TAX
Date: 20th August, 2025
This notification extends the due date for furnishing the monthly return in FORM GSTR-3B for the month of July, 2025. The extension is granted specifically for registered persons in five districts of Maharashtra: Mumbai (City), Mumbai (sub-urban), Thane, Raigad, and Palghar. The new due date for furnishing the return is extended till the twenty-seventh day of August, 2025.
Access full notification:CBIC Extends GSTR-3B Filing DueDate: New Due Date & Applicable Cities Announced
Notification No. 13/2025-Central Tax
Date: 17th day of September, 2025
This notification introduces the Central Goods and Services Tax (Third Amendment) Rules, 2025, amending the CGST Rules, 2017 with varying effective dates. Changes include substituting the figure "128" with "140" in rule 31A(2) and amending rule 39(1A) on IGST sections, effective April 1, 2025. Crucially, it modifies rule 91(2) on provisional refund, requiring an order in FORM GST RFD-04 based on a risk-based system within seven days, effective October 1, 2025.
Notification No. 14/2025- Central Tax
Date : 17th day of September, 2025
Summary: This notification identifies categories of registered persons who will not be allowed to claim a refund on a provisional basis under the CGST Act. The first category includes persons who have not completed Aadhaar authentication under rule 10B of the CGST Rules. The second category includes persons supplying specified goods like Areca nuts, Pan masala, Tobacco, and Essential oils.
Notification No. 15/2025- Central Tax
Date : 17th day of September 2025
Summary: This notification provides an exemption from the requirement of filing an annual return in the specified form. The exemption applies to registered persons whose aggregate turnover in any financial year is up to two crore rupees. This relief is specifically applicable for the filing of the annual return for the financial year 2024-25 onwards.
Notification No. 16/2025-Central Tax
Date: 17th September, 2025
Summary: This notification appoints the effective date for the commencement of various provisions of the Finance Act, 2025. It specifically appoints the 1st day of October, 2025, as the date on which a range of sections, including sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025, shall come into force. This is based on the powers conferred by the Finance Act, 2025 (7 of 2025).
Notification No. 17/2025-CENTRAL TAX
Date: 18 October, 2025
This notification extends the time limit for furnishing the return in FORM GSTR-3B electronically for the tax period September, 2025. For both registered persons filing monthly returns and those furnishing quarterly returns (July to September, 2025), the due date is extended. The new due date for furnishing the return is extended till the twenty-fifth day of October, 2025 for both categories.
Access full notification:CBIC Extends Due Date for FilingGSTR-3B Returns for September 2025: Know the New Deadline
Notification No. 18/2025 - Central Tax
Date: 31st October, 2025
Summary: This notification introduces the Central Goods and Services Tax (Fourth Amendment) Rules, 2025, which comes into force from November 1st, 2025. It inserts a new rule, Rule 9A, to enable the common portal to electronically grant registration within three working days for certain applicants identified based on data analysis and risk parameters. The amendments also include changes to rules concerning the cancellation of registration and inserts a new Form GST REG-33 for the Order of withdrawal from the option availed under rule 14Am.
GST- CENTRAL TAX (RATE) NOTIFICATIONS
Notification No.01/2025-Central Tax (Rate)
Date:16th January, 2025
Summary: This notification amends the GST rate schedule for goods (Notification No. 1/2017-Central Tax (Rate)) by making changes to the tax rates and revising a definition. It inserts "Fortified Rice Kernel (FRK)" in both the 5% CT rate Schedule I and the 9% CT rate Schedule III. It also substitutes the definition of the expression 'pre-packaged and labelled' to align it with the Legal Metrology Act, 2009, for retail-intended commodities up to 25 kg or 25 litre.
Access full notification : CBIC Reduces GST on FortifiedRice Kernel to 5% and Updates Definition of Pre-packaged and Labelled
Notification No.02/2025-Central Tax (Rate)
Date:16th January, 2025
Summary: This notification amends the Schedule of Goods exempt from Central Tax (Notification No. 2/2017-Central Tax (Rate)). It introduces a new exemption for "Gene Therapy" by inserting S. No. 105A in the Schedule. It also substitutes the definition of the expression 'pre-packaged and labelled' to cover retail commodities up to 25 kg or 25 litre, aligning the definition with the Legal Metrology Act, 2009.
Access full notification : CBIC Implements 55th GST CouncilRecommendation: GST Exemption on Gene Therapy
Notification No. 03/2025- Union Territory Tax (Rate)
Date: 16January, 2025.
Summary :This notification amends the concessional rate notification (No. 39/2017) by extending the benefit for the supply of Fortified Rice Kernel (Premix) meant for ICDS or similar government-approved schemes. The key amendment inserts the clause "(c) food inputs for (a) above" against S. No. 1 in the Table. This inclusion, effective immediately, ensures the tax concession also applies to the food inputs used in manufacturing the Premix for those schemes.
Date: 16January, 2025.
Summary : This notification amends the existing notification (No. 8/2018) concerning supplies where a 6% UT Tax rate was applicable. The crucial amendment, effective immediately, revises the Union Territory Tax (UTT) rate for the entry at S. No. 4 in the Table. Specifically, the rate in column (4) for the specified supply is substituted, changing from 6% to 9%.
Date: 16 January, 2025.
Summary : It amends the service rate notification (No. 11/2017) by introducing new provisions (paragraphs 4B and 4C) for a registered person supplying services through a "specified premises". The notification introduces new formats (Annexures VI and VII) for an opt-in/opt-out declaration to be filed with the jurisdictional GST authority. This declaration allows a person to formally choose the tax mechanism for their premises, must be filed between 1 January and 31 March of the preceding Financial Year, and applies for the entire year.
Date: 16 January, 2025.
Summary :This notification amends the list of exempted services (No. 12/2017) by inserting new entries, including a Nil rate for insurance services. The exemption applies to insurance provided by the Motor Vehicle Accident Fund against contributions from third-party motor vehicle insurance premiums. It also grants an exemption for services supplied by a training partner approved by the National Skill Development Corporation and inserts a definition for "insurer".
Date: 16January, 2025.
Summary :This notification amends the Reverse Charge Mechanism (RCM) notification (No. 13/2017) by modifying the list of services on which the recipient is liable to pay tax. It amends S. No. 4 to exclude services supplied to a body corporate from the ambit of RCM. Furthermore, it amends S. No. 5AB to exclude registered persons who have opted for the composition levy from the RCM provisions for the specified services.
Date: 17September, 2025.
Summary :This notification supersedes the principal goods rate notification (No. 01/2017) and establishes a comprehensive, revised schedule of Union Territory Tax rates for intra-State supplies of goods. It notifies a new multi-schedule tax structure, including rates of 2.5% (Sch. I), 9% (Sch. II), and 20% (Sch. III). Additionally, it updates the definition of "pre-packaged and labelled" to align it with the Legal Metrology Act for retail sales not exceeding 25 kg or 25 litre.
Date: 17 September, 2025.
Summary :This notification supersedes the previous exempted goods notification (No. 2/2017) and provides a consolidated, exhaustive list of goods fully exempt from the whole of Union Territory Tax (Nil rate). The Schedule includes a wide array of goods, notably various handicraft items and a long list of traditional Indian musical instruments. The supersession aims to standardize and clarify the list of exempted goods, effective immediately.
Date: 17 September, 2025.
Summary :This notification amends Notification No. 3/2017-Union Territory Tax (Rate), which deals with the tax on intra-State supplies of goods that attract a high rate of Central Tax. It substitutes the entry in column (4) against S. No. 1 in the Table. The key change is that the Union Territory Tax (UTT) rate for the specified goods is substituted with 9%, and it comes into force on 22 September, 2025.
Date: 17 September, 2025.
Summary : This notification amends Notification No. 8/2018-Union Territory Tax (Rate), which specifies goods taxed at a concessional rate of 6% UTT (12% GST). The amendment updates the legal reference within the text, replacing "Schedule IV of Notification No. 1/2017-Union Tax (Rate)". This reference is substituted with "Schedule II or Schedule III of Notification No. 9/2025-Union Territory Tax (Rate)", thereby linking the 6% UTT rate to the newly notified goods schedules, effective 22September, 2025.
Date: 17September, 2025
Summary :This notification amends Notification No. 21/2018-Union Territory Tax (Rate), which provides a concessional UT tax rate of 2.5% for intra-State supplies of specified goods. The entire Table and all entries in the principal notification are substituted with a new, comprehensive list. The substituted list includes various handicraft and traditional art items (e.g., handmade candles, wooden toys) which continue to be taxed at the concessional rate of 2.5% UTT.
Date: 17 September, 2025.
Summary :This is a new notification establishing a specific Union Territory Tax rate of 6 per cent for a defined set of intra-State supplies of goods. The goods in the Schedule include various construction materials, specifically Fly ash bricks, Fly ash aggregates, Building bricks, and Earthen or roofing tiles. The UTT rate of 6% is to be levied on these specified supplies, and the notification is effective immediately.
Date: 17 September, 2025.
Summary :This notification amends the service rate notification (No. 11/2017), introducing changes with two separate effective dates. Effective 22 September, 2025, it amends the definition of 'Union territory' for the purposes of the principal notification. Effective 1 April, 2025, it clarifies that 'a person applying for registration' includes one applying for amendment of registration to declare an additional place of business for hotel accommodation services.
Date: 17 September, 2025.
Summary : Amends the list of exempted services (No. 12/2017) by inserting new entries related to insurance and adding new definitions. It inserts new S. Nos. 36C and 36D to specify the Nil rate of tax on certain insurance services. The notification formally defines the terms 'group' (including employer-employee groups) and 'health insurance business' for clarity, effective 22September, 2025.
Date: 17September, 2025.
Summary :This notification amends the notification (No. 17/2017) which lists services on which the electronic commerce operator (ECO) is liable to pay tax. It inserts a new clause (v), specifying that the ECO is liable to pay tax on services by way of local delivery. This liability applies unless the actual supplier of the service through the ECO is already liable for registration under the UTGST Act, and it comes into force on 22 September, 2025.
Notification No. 18/2025-Union Territory Tax (Rate)
Date: 24th October, 2025.
Summary :This notification amends Notification No. 26/2018-Union Territory Tax (Rate) concerning the tax on supply of goods by a Nominated Agency to eligible customers. The core of the amendment is the substitution of the definition of "Nominated Agency" for the purpose of the notification. The new definition refers to entities mentioned in Lists 13, 14 and 15 of a specific Customs notification, and it comes into force on 1 November, 20
COMPENSATION CESS RATE (JAN -DEC), 2025
Notification No. 01/2025-Compensation Cess (Rate)
Date: 6th January, 2025.
Summary :This notification grants an exemption from the Compensation Cess for the intra-state and inter-state supply of taxable goods by a registered supplier to a registered recipient, Summary :provided the supply is for export. The exemption is for the Cess amount in excess of the specified concessional amount. Crucially, the exemption is conditional on the registered recipient completing the export of the said goods within a period of ninety days from the date the supplier issues the tax invoice.
Date: 17 September, 2025.
Summary :This notification amends Notification No. 1/2017-Compensation Cess (Rate), effective 22 nd September, 2025, to substitute the Compensation Cess rate for a wide range of specified goods. It systematically amends column (4) of the Schedule against numerous Serial Numbers (including S. No. 2, 3, 4, 5, 52A, 52B, etc.). For all the specified entries, the existing cess rate is substituted with the entry "Nil", effectively bringing the Compensation Cess on these goods to zero.
GST CIRCULARS
Circular No. 244/01/2025-GST
Date: 28th of January, 2025
Summary :This circular regularizes the payment of GST on two key activities/transactions in the insurance sector for the past period, from July 1, 2017, to October 31, 2024, on an 'as is where is' basis. The regularization applies to the apportionment of co-insurance premium by the lead insurer to the co-insurer , and on ceding/re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer. This action is based on the recommendations of the 53rd GST Council meeting.
Circular No. 245/02/2025-GST
Date:28th of January
Summary :2025 This circular provides multiple clarifications on GST applicability for services, based on the recommendations of the 55th GST Council meeting. It clarifies that no GST is payable on penal charges levied by Regulated Entities (REs) (banks, NBFCs) for non-compliance with loan contract terms, as these are for breach of contract, not tolerating an act. It also confirms the availability of a GST exemption for RBI regulated Payment Aggregators (PAs) for settlement of amounts up to two thousand rupees in a single transaction via credit or debit card.
Circular No. 246/03/2025-GST,
Date:30 January , 2025
Summary : This circular clarifies the applicability of late fee under Section 47(2) of the CGST Act for delay in furnishing the reconciliation statement in FORM GSTR-9C. It clarifies that the late fee is leviable for the delay in furnishing the complete annual return under Section 44, which includes FORM GSTR-9C, if filed after the due date of FORM GSTR-9. However, it notes that late fee for delayed filing of GSTR-9C for FY up to 2022-23 has been waived in excess of the late fee payable up to the date of furnishing FORM GSTR-9, provided GSTR-9C is furnished on or before 31st March 2025.
Circular No. 247/04/2025-GST,
Date:17 February , 2025
Summary : This circular clarifies GST rates and classification for various goods based on the recommendations of the 55th GST Council. Key clarifications include that an agriculturist supplying raisins is exempt from GST and ready-to-eat popcorn is classified under HS 1904 and attracts 18% GST. It also confirms the effective date of 26.07.2023 for the amended Compensation Cess rate on utility vehicles (SUVs) based on ground clearance criteria.
Circular No. 248/05/2025-GST,
Date: 27th March 2025
Summary : This circular addresses issues related to availing the benefit of Section 128A of the CGST Act, which provides for waiver of interest/penalty for demands raised under Section 73 for the period FY 2017-18 to 2019-20. It clarifies that taxpayers who made payment through FORM GSTR-3B before the effective date of Section 128A (November 1, 2024) are eligible for the benefit. It also specifies the procedure for cases where the notice covers periods both within and outside the scope of Section 128A, allowing the benefit for the covered period.
Circular No. 249/06/2025-GST,
Date: 09-06-2025
Summary : This circular clarifies the requirement for quoting the Document Identification Number (DIN) on communications issued by officers of the Central Board of Indirect Taxes and Customs (CBIC). It states that quoting DIN is not required for communications generated through the common portal of GST that already bear a verifiable Reference Number (RFN). Such communications bearing the RFN are to be treated as a valid communication, thereby modifying earlier circulars on DIN to this extent.
Circular No. 254/11/2025-GST,
Date: 27th October, 2025
Summary :This circular assigns the 'Proper Officer' for three specific provisions of the CGST Act: Section 74A (determination of tax not paid for FY 2024-25 onwards) , Section 75(2) (where notice under Section 74 is not sustainable) , and Section 122 (penalties). It also prescribes monetary limits for different levels of Central Tax officers (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) for issuing show cause notices and orders under Section 74A and Section 122.
CUSTOM NOTIFICATIONS (JAN- DEC) 2025
Notification No. 01/2025-Customs
Date: 16th January, 2025
Summary: Notification No. 01/2025-Customs, dated the 16th January, 2025, grants a full exemption from Customs Duty and Integrated Tax (IGST) for the import of all equipment and consumable samples. This exemption applies when the goods are imported by the International Atomic Energy Agency (IAEA) Inspection Team for verification of Civilian Nuclear Facilities. The key condition is the submission of a certificate from the Department of Atomic Energy and an undertaking to export the equipment within six months of import.
Notification No. 02/2025-Customs
Dated:16th January, 2025
Summary: Notification No. 02/2025-Customs, dated the 16th January, 2025, amends Notification No. 19/2019-Customs by substituting an item description at Sl. No. 21 in the Table. The amendment clarifies that the exemption covers systems, equipment, parts, software, and tools required for the Long Range Surface to Air Missile System (LRSAM).
Notification No. 03/2025-Customs
Date: 1st February, 2025
Summary: Notification No. 03/2025-Customs, dated the 1st February, 2025, amends Notification No. 27/2011-Customs, primarily concerning duties on leather goods. It revises the description of tanned hides and skins of bovine/equine and other animals to explicitly exclude E.I. tanned leather from certain provisions. Crucially, a new entry is inserted to provide a 'Nil' Customs Duty on the import of Crust leather (hides and skins).
Notification No. 04/2025-Customs
Date: 1st February, 2025
Summary: Notification No. 04/2025-Customs, dated the 1st February, 2025, was an exemption notification that reduced the Customs Duty on a variety of imported goods. It prescribed specific concessional rates, such as 20% duty on various types of marble, granite, and bicycles, and 70% or 20% on certain motor vehicles. Note: This notification was subsequently rescinded by Notification No. 26/2025-Customs, effective from May 1, 2025.
Notification No. 05/2025-Customs
Date :1st February, 2025
Summary: Notification No. 05/2025-Customs, dated the 1st February, 2025, amends Notification No. 50/2017-Customs to expand the scope of duty exemption on medical goods. It inserts a new Serial Number in the Table to grant customs duty exemption to a large number of specified raw materials for life-saving medicines/drugs.
Notification No. 06/2025-Customs
Date: 1st February, 2025
Summary: Notification No. 06/2025-Customs, dated the 1st February, 2025, amends Notification No. 11/2021-Customs to set new concessional duty rates for specific goods. It introduces new serial numbers in the Table to prescribe a 20% Customs Duty rate for the import of goods like marble and granite falling under specific tariff items.
Notification No. 07/2025-Customs
Date: 1st February, 2025
Summary: Notification No. 07/2025-Customs, dated the 1st February, 2025, amends Notification No. 11/2018-Customs by implementing several technical changes within the notification's Table. It amends entries for various goods, including inserting new tariff figures against S. No. 1 and revising the entry against Sl. No. 57, related to goods under heading 8703 (motor cars and vehicles for passenger transport).
Notification No. 08/2025-Customs
Date: 1st February, 2025
Summary: Notification No. 08/2025-Customs, dated the 1st February, 2025, amends Notification No. 22/2022-Customs and significantly reduces the scope of previous exemptions. It achieves this by omitting several serial numbers and their corresponding entries from both TABLE I and TABLE II. The notification also substitutes entries related to parts and sub-assemblies of goods under heading 8711 and 8712 00 10.
Notification No. 09/2025-Customs
Date: 1st February, 2025
vNotification No. 09/2025-Customs, dated the 1st February, 2025, amends Notification No. 16/2017-Customs to grant Customs duty exemption for specific critical medicines. It inserts new serial numbers and entries into the Table, granting full exemption from Customs Duty to a list of specified life-saving drugs, including Pembrolizumab, Alectinib, and Mepolizumab.
Notification No. 10/2025-Customs
Date:1st February, 2025
Summary: Notification No. 10/2025-Customs, dated the 1st February, 2025, amends Notification No. 57/2017-Customs to reduce the Customs duty rate on several items. The most notable change is the reduction of the customs duty rate from 2.5% to NIL for goods under S. No. 6A, 6B, 6C, and 7. The description of goods against S. No. 20 is also updated to include Packet Transport Node (PTN) and MPLS-TP products.
Notification No. 11/2025-Customs
Date: 1st February, 2025
Summary: Notification No. 11/2025-Customs, dated the 1st February, 2025, amends Notification No. 25/2002-Customs by completely substituting S. No. 69 in the Table. The new entry details a large list of machinery, equipment, and parts that are now eligible for duty concession. These items are specifically intended for use in the manufacture of Lithium-Ion Cells.
Notification No. 12/2025-Customs
Date: 1st February, 2025
Summary: Notification No. 12/2025-Customs, dated the 1st February, 2025, amends Notification No. 19/2019-Customs related to imports for defence and security purposes. It expands the scope of duty exemption under S. No.10 to 13 by including Chapter "93" in the tariff classification. The notification also revises the goods description to explicitly include Ammunitions for the specified defense-related equipment.
Notification No. 13/2025-Customs (ADD)
Date: 6th June, 2025
Summary: Notification No. 13/2025-Customs (ADD), dated the 6th June, 2025, imposes a definitive Anti-Dumping Duty (ADD) on the import of "Insoluble Sulphur". The ADD is levied for a period of five years and applies to the product originating in or exported from China PR and Japan.
Notification No. 15/2025-Customs
Date: 20th February, 2025
Summary :Notification No. 15/2025-Customs, dated the 20th February, 2025, amends Notification No. 50/2017-Customs by making a technical change to the Table. It specifically substitutes the entry in column (6) from "84" to the entry "-" (dash) against S.No. 551 and S. No. 555.
Notification No. 16/2025-Customs
Dated: 7th March, 2025
Summary: Notification No. 16/2025-Customs, dated the 7th March, 2025, is an omnibus amendment notification that modifies several existing Customs notifications. It amends Notification No. 50/2017-Customs by changing the customs duty rate to "5%" against S. No. 21D and makes other technical adjustments to Notifications No. 11/2018-Customs and 11/2021-Customs.
Notification No. 17/2025-Customs
Date: 7th March, 2025
Summary : Notification No. 17/2025-Customs, dated the 7th March, 2025, amends Notification No. 64/2023-Customs to extend the validity of a sunset clause. The sunset date for the exemption listed against S. No. 1 in the Table is postponed from the original date of February 28, 2025, to the new date of May 31, 2025.
Notification No. 18/2025-Customs
Date :20th March, 2025
Summary: Notification No. 18/2025-Customs, dated the 20th March, 2025, amends Notification No. 9/2012-Customs by substituting a proviso under condition (v). The amendment specifies the permissible variance in the physical properties (diameter, length, breadth, height, and weight) of imported diamonds. It allows a variance of $\pm0.05$ mm for round diamonds, $\pm0.07$ mm for other shapes, $\pm0.01$ in height, and $\pm1$ cent in weight.
Notification No. 19/2025-Customs
Date: 22nd March, 2025
Summary:Notification No. 19/2025-Customs, dated the 22nd March, 2025, amends Notification No. 27/2011-Customs, effective from April 1, 2025. It makes a single amendment in the Table by substituting the duty entry in column (4) against S. No. 1 with the entry "nil", thereby eliminating the Customs Duty on the specified goods.
Notification No. 21/2025-Customs
Date: 28th March, 2025
Summary:Notification No. 21/2025-Customs, dated the 28th March, 2025, amends Notification No. 22/2022-Customs by completely substituting TABLE I with a new Table. The new table contains extensive revisions to the Basic Customs Duty (BCD) rates for numerous imported tariff items, including various goods like gold, silver, certain agricultural products, and plastics.
Notification No. 22/2025-Customs
Date: 28th March, 2025
Summary:Notification No. 22/2025-Customs, dated the 28th March, 2025, amends Notification No. 25/2021-Customs by entirely replacing both TABLE 1 and TABLE 2 in the said notification. The newly substituted tables specify revised Customs Duty rates (e.g., 0.00%, 10.00%) and the extent of tariff concessions (e.g., 50%) for a wide range of goods like beverages, toys, and brushes.
Notification No. 23/2025-Customs
Date: 4th April, 2025
Summary:Notification No. 23/2025-Customs, dated the 4th April, 2025, amends Notification No. 50/2017-Customs by making a technical correction in the Table. It specifically substitutes the entry in column (6) against S. No. 515C from "9" to the entry "-" (dash).
Notification No. 24/2025-Customs
Date: 28th April, 2025
Summary:Notification No. 24/2025-Customs, dated the 28th April, 2025, amends Notification No. 50/2017-Customs to update the lists of authorised importers. The notification substitutes List 34A and List 34B in the Annexure to the Table, which contains the names of the banks authorised to import gold and silver. The new lists, which include banks like Axis Bank and SBI, are valid for the period from April 1, 2025, to March 31, 2026.
Notification No. 25/2025-Customs
Date: 30th April, 2025
Summary:Notification No. 25/2025-Customs, dated the 30th April, 2025, is a general amendment that modifies multiple customs notifications, including No. 73/2005, 50/2018, and 22/2022. It introduces various changes across the notifications by making amendments to the description of goods and tariff item ranges against specified serial numbers in the respective tables.
Notification No. 26/2025-Customs
Date: 30th April, 2025
Summary:Notification No. 26/2025-Customs, dated the 30th April, 2025, completely rescinds a prior notification, No. 04/2025-Customs, effective from May 1, 2025. The original notification had provided Customs duty exemptions on a list of goods, including vehicles and granite. This rescission withdraws the concessions granted by the previous notification, except for things already done or omitted before May 1, 2025.
Notification No. 27/2025-Customs
Date: 30th April, 2025
Summary: Notification No. 27/2025-Customs, dated the 30th April, 2025, amends the Second Schedule to the Customs Tariff Act, 1975, with immediate effect. It directs the levy of a new 20% export duty on certain varieties of rice, substituting and inserting new serial numbers for specific tariff items. This includes both Parboiled Rice (GI recognised and other) and Other Rice (GI Recognised).
Notification No. 28/2025-Customs
Date: 30th April, 2025
Summary :Notification No. 28/2025-Customs, dated the 30th April, 2025, amends both Notification No. 27/2011-Customs and 22/2024-Customs, with effect from May 1, 2025. The key changes are the revision of entries and insertion of a 'Nil' duty rate for specific varieties of milled rice under the first notification.
Notification No. 29/2025-Customs
Date: 9th May, 2025
Summary:Notification No. 29/2025-Customs, dated the 9th May, 2025, grants a full Customs Duty exemption for the import of specific cultural goods. The exemption covers works of art, pictures, statuary, and memorials intended for public exhibition in a museum, art gallery, or public place. The exemption is conditional upon the goods being registered as antiquities, used for exhibition, and not sold or traded.
Notification No. 30/2025-Customs
Dated: 23rd May, 2025
Summary:Notification No. 30/2025-Customs, dated the 23rd May, 2025, amends Notification No. 55/2022-Customs by making a technical change to the Table. The amendment involves substituting the entry in column (5) against Sl. No. 1 with a "-" (dash).
Notification No. 31/2025-Customs
Date: May 30, 2025
Summary:This notification amends Notification No. 50/2017-Customs by substituting the rate against S. No. 57 with "10%". It also crucially extends the sunset clause for the exemption at Sl. No. 1 of Notification No. 67/2023-Customs from May 31, 2025, to March 31, 2026.
Notification No. 32/2025-Customs
Date: June 30, 2025
Summary:This notification amends Notification No. 130/2010-Customs to expand the list of foreign airlines eligible for customs duty exemption on stores, effective July 1, 2025. It inserts a new entry, S. No. 48, which specifically adds the country "Canada" and the airline "Air Canada" to the TABLE.
Notification No. 33/2025-Customs
Date: July 18, 2025
Summary: This notification amends Notification No. 146/94-Customs by inserting S. No. 10A to grant a new, conditional customs duty exemption for imported "Horses for polo," effective July 19, 2025. The exemption is restricted by quantity (e.g., up to 30 horses for teams) and requires a certificate from the Ministry of Youth Affairs and Sports.
Notification No. 34/2025-Customs
Date: July 19, 2025)
Summary:This notification immediately amends the principal Notification No. 146/94-Customs by entirely omitting the newly inserted entry at S. No. 10A from the TABLE. This action effectively withdraws the conditional customs duty exemption for 'Horses for polo' introduced one day prior.
Notification No. 35/2025-Customs
Date: August 18, 2025
Summary:This notification provides a full exemption on the import of goods under Heading 5201, namely "Cotton," from both the Basic Customs Duty and the Agriculture Infrastructure and Development Cess (AIDC). This full exemption was made available for a limited period, specifically until September 30, 2025.
Notification No. 36/2025-Customs
Date: August 28, 2025
Summary:This notification amends Notification No. 35/2025-Customs to extend the expiry date for the full customs duty and AIDC exemption on imported 'Cotton'. The end date for the exemption has been extended from September 30, 2025, to a new date of December 31, 2025.
Notification No. 37/2025-Customs
Date: September 17, 2025
Summary:This notification amends Notification No. 19/2019-Customs by inserting new S. Nos. 24 to 41 to provide customs duty exemption for a comprehensive list of defence-related goods. The newly exempted items, effective September 22, 2025, include flight simulators, high-performance drone batteries, sonobuoys, ship-launched missiles, and associated parts/spares.
Notification No. 38/2025-Customs
Date: September 17, 2025
Summary:This notification amends Notification No. 29/2025-Customs to explicitly include an exemption from the whole of the integrated tax (IGST) leviable under the Customs Tariff Act. This change, effective September 22, 2025, ensures that the specified goods are exempt from both Customs Duty and IGST.
Notification No. 39/2025-Customs
Date :September 17, 2025
Summary:This notification amends Notification No. 50/2017-Customs to revise the effective customs duty rate against S. No. 404 in the TABLE. The amendment substitutes the existing entry in column (5) with a new, specific rate of "18%", effective from September 22, 2025.
Notification No. 40/2025-Customs
Date: September 25, 2025
Summary:This notification amends Notification No. 50/2017-Customs to extend the sunset date for customs duty exemptions granted against several entries in the TABLE. For S. Nos. 598, 601, 602, 603, and parts of S. No. 597, the exemption end date has been extended from 2025 to 2027, effective from September 30, 2025.
Notification No. 41/2025-Customs
Date:September 30, 2025
Summary: This notification exempts goods listed in TABLE I from Basic Customs Duty, Agriculture Infrastructure and Development Cess (AIDC), and Health Cess. The exemptions are granted from so much of the duties and cesses as is in excess of the concessional rates specified in the corresponding columns of TABLE I.
Notification No. 42/2025-Customs
Date: September 30, 2025
Summary: This notification exempts goods listed in TABLE II from Basic Customs Duty, Agriculture Infrastructure and Development Cess (AIDC), and Health Cess. The exemptions are granted from so much of the duties and cesses as is in excess of the concessional rates specified in the corresponding columns of TABLE II.
Notification No. 43/2025-Customs
Date: September 30, 2025
Summary:This notification exempts goods listed in TABLE III from Basic Customs Duty, Agriculture Infrastructure and Development Cess (AIDC), and Health Cess. The exemptions are granted from so much of the duties and cesses as is in excess of the concessional rates specified in the corresponding columns of TABLE III.
Notification No. 44/2025-Customs
Date: October 24, 2025
Summary:This notification amends the exemptions specified in three existing Customs notifications: 11/2018-Customs, 8/2020-Customs, and 11/2021-Customs. The amendments modify various entries within the TABLES of these principal notifications.
Notification No. 45/2025-Customs
Date: October 24, 2025
Summary:This is a comprehensive superseding notification that grants customs exemptions for a wide range of goods. It includes a conditional exemption for drugs and vaccines used in Government immunization programs, and a time-bound exemption (until March 31, 2026) for non-retail motion pictures, music, and gaming software.
Notification No. 46/2025-Customs
Date: October 29, 2025
Summary:This notification exempts imported Yellow Peas (Tariff item 0713 10 10) from Customs Duty and AIDC in excess of the specified concessional rates of 10% and 20%, respectively. This partial exemption is effective only for goods where the Bill of Lading is issued on or after November 1, 2025.
Notification No. 47/2025-Customs
Date: October 29, 2025
Summary:This notification amends Notification No. 64/2023-Customs to shorten the exemption period for S. No. 1 in its TABLE. The expiry date for the exemption is changed from "31st day of March, 2026" to an earlier date of "31st day of October, 2025".
Notification No. 48/2025-Customs
Date: November 14, 2025
Summary:This notification amends Notification No. 27/2011-Customs by inserting a new Sl. No. 65A, and it amends the newer Notification No. 45/2025-Customs. The amendment to No. 45/2025 revises the description of goods at S. No. 43 and inserts S. No. 45A for 'All goods' under tariff item 1510 10 00 with a concessional rate of 15%.
Notification No. 49/2025-Customs
Date: November 28, 2025
Summary:This notification amends the Project Imports Regulations, 1986, by inserting a new entry, (xiv), under S. No. 3FF in the TABLE. The new entry includes the "Jaipur Metro Projects" under the specified authority of the Rajasthan Metro Rail Corporation Limited (RMRCL), effective November 29, 2025.
CUSTOMS CIRCULAR
Circular No. 01/2025-Customs,
Date: 1st January, 2025
Summary: announces the roll-out of Automated Out of Charge (Auto-OOC) for eligible Authorised Economic Operator (AEO) T2 and T3 clients to enhance trade facilitation and reduce dwell time. The facility applies to Bills of Entry that are complete in assessment, authenticated for duty deferment, and not selected for examination, scanning, or any Partner Government Agency (PGA) clearance. This risk-based measure, effective from January 1, 2025, allows Customs to override the Auto-OOC with a 'HOLD' in case of intelligence.
Circular No. 02/2025-Customs,
Date: 17th January, 2025
Summary: informs the trade about the extension of the implementation date for the Sea Cargo Manifest and Transhipment Regulations (SCMTR) for certain ports, vide Notification No. 02/2025-Customs (N.T.) dated January 15, 2025. This interim measure was implemented to ensure smooth EXIM operations and to address challenges faced by the trade in filing SCMTR messages, advising stakeholders to utilize the extended time to file messages in the prescribed format.
Circular No. 03/2025-Customs,
Date: 29th January, 2025
Summary: addresses the mandatory additional qualifiers for Synthetic or Reconstructed Diamonds (LGDs), making the declaration voluntary only for the export of Lab Grown Diamonds (HPHT/CVD) weighing less than one carat. This change aims to alleviate difficulties and reduce dwell time for exporters, while the mandatory qualifiers continue to apply for all other LGD imports/exports.
Circular No. 04/2025-Customs,
Date:17th February, 2025,
Summary:introduces the "Ekal Anubandh" project to facilitate trade through a Single Unified all-India multi-purpose Electronic Bond, replacing multiple transaction-wise bonds. It mandates that Banks issuing Paper Bank Guarantees (PBG) must send the BG advice via the SFMS message format 760COV for the guarantee to be operational and recognised in the Customs system.
Circular No. 07/2025-Customs,
Date:5th March, 2025
Summary: streamlines the regulation of importing pet dogs and cats by facilitating the issuance of the final 'No Objection Certificate (NoC)' round the clock at the port of entry. This final quarantine clearance, based on an Office Memorandum from DAHD, is provided by the Animal Quarantine and Certification Services (AQCS), provided the owner has secured an advance NoC and given prior email intimation of arrival.
Circular No. 08/2025-Customs,
Date: 24th March, 2025
Summary:clarifies the scope of the Camera Module for Cellular Mobile Phones for customs duty, stating that a complete camera module assembly will attract the concessional Basic Customs Duty (BCD) rate of 10% under Notification No. 57/2017-Customs. This concessional rate applies as long as the module's functionality remains limited to that of a camera and not if its components are imported individually, which would attract their applicable BCD rate.
Circular No. 09/2025-Customs
Date: 28th March, 2025
Summary: This circular outlines the procedure for the personal carriage of commercial cargo, particularly Gems and Jewellery and prototypes, to simplify and streamline imports/exports, thereby reducing time and cost. The circular introduces a specific Form for Detained Goods in the Customs warehouse, mandating the submission of passenger, importer, and goods details, including colored images for gems and jewellery, for their subsequent clearance.
Circular No. 10/2025-Customs
Date:28th March, 2025
Summary: Circular No. 10/2025-Customs, dated 28th March, 2025, extends the transitional provisions for the implementation of the Sea Cargo Manifest and Transhipment Regulations (SCMTR) until 31st May, 2025. This extension is necessitated by insufficient testing of the messages for export cargo and transhipment to be filed electronically by carriers. This measure allows all stakeholders to file declarations in the new prescribed electronic format without attracting penal provisions during the interim period.
Circular No. 11/2025-Customs
Date:3rd April, 2025
Summary:Circular No. 11/2025-Customs, dated 3rd April, 2025, details the implementation of the new Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025, superseding the 2022 regulations, as part of customs process automation. The regulations introduce the electronic processing of amendments under Section 149 of the Customs Act and provisional assessment in exports. They also facilitate the conversion of export entries from drawback to Instrument-based Schemes, with provisions for reversal of any benefits already availed.
Circular No. 12/2025-Customs
Date: 7th April, 2025
Summary:Circular No. 12/2025-Customs, dated 7th April, 2025, provides clarification on the classification and Basic Customs Duty (BCD) for Interactive Flat Panel Displays (IFPDs) and other monitors to ensure uniform practice. It clarifies that both IFPDs and other monitors are classified under tariff item 85285900. The BCD on IFPDs is 20%, while other monitors under the same tariff item continue to attract a 10% BCD with the IGCR condition.
Circular No. 13/2025-Customs
Date:8th April, 2025
Summary:Circular No. 13/2025-Customs, dated 8th April, 2025, announces the immediate rescinding of the earlier Circular No. 29/2020-Customs dated 29.06.2020 with immediate effect. The previous circular governed the procedure for the transshipment of export cargo from Bangladesh destined for third countries through Land Customs Stations (LCSs) to Indian Ports or Airports. Cargo that has already entered India before the date of this new circular will still be allowed to exit as per the old procedure.
Circular No. 14/2025-Customs
Date: 21st April, 2025
Summary:Circular No. 14/2025-Customs, dated 21st April, 2025, amends the CAROTAR, 2020 guidelines by replacing the term "Certificate of Origin" with "Proof of Origin" to align with the amended Section 28DA of the Customs Act, 1962, and facilitate self-certification and trade. The circular also mandates that all verification requests for "Proof of Origin" under Trade Agreements should now be addressed to the Directorate of International Customs (DIC).
Circular No. 15/2025-Customs
(Dated: 25th April, 2025)
Summary:Circular No. 15/2025-Customs, dated 25th April, 2025, introduces key simplification measures for Air Cargo Movement & Transhipment to align with the Budget announcement and improve ease of doing business. The circular removes the Transshipment Permit fee of Rs. 1,000/- per consignment as a compliance reduction measure to expedite movement. Additionally, air carriers/agents can now temporarily import Unit Load Devices (ULDs) outside the customs area, along with tracking devices, by executing a "Continuity Bond".
Circular No. 16/2025-Customs
Date: 11th May, 2025
Summary: Circular No. 16/2025-Customs, dated 11th May, 2025, provides instructions for implementing the Anti-Dumping Duty (ADD) on imported "Titanium Dioxide" originating from China PR, as imposed by Notification No. 12/2025-Customs (ADD). The circular clarifies that the ADD is not to be collected if the import is for use in excluded sectors like food, pharma, or textiles. To facilitate clearance for these excluded imports, a new facility is being introduced in the Bill of Entry for importers to make a mandatory electronic declaration regarding the end-use.
Circular No. 17/2025-Customs
Date: 19th June 2025
Summary:Circular No. 17/2025-Customs, dated 19th June 2025, extends the mandatory use of ICETABs to the export examination and clearance process from the said date, building on its successful use in imports. This reform measure digitizes the examination, allowing officers to view all documents and record the report promptly on the ICETAB, including uploading four images of the examined cargo. This implementation eliminates the requirement for any paper documents during the export examination process.
Circular No. 18/2025-Customs
Date: 22nd July, 2025
Summary: Circular No. 18/2025-Customs, dated 22nd July, 2025, informed the trade that the digitized application facility for the MOOWR Scheme (Sections 58 and 65) hosted on the Invest India microsite would no longer be available for submission of applications. Consequently, applicants desirous of a license or permission under the MOOWR scheme were advised to submit their applications in the prescribed format directly to the jurisdictional Principal Commissioner/Commissioner of Customs. (Note: This circular was subsequently withdrawn by Circular No. 19/2025-Customs).
Circular No. 19/2025-Customs
Date: 23rd July, 2025
Summary: The circular, Circular No. 19/2025-Customs, dated 23rd July, 2025, revokes the previous circular and restores the online application process for the MOOWR Scheme (Sections 58 and 65) through the existing Invest India portal for submission. This continuation is a working arrangement to ensure uninterrupted digital access and will remain operational until 31st October, 2025. The Board has indicated that an alternate digital model is under consideration, and detailed instructions for the eventual transition shall be issued in due course.
CENTRAL EXCISE NOTIFICATIONS (TARIFF)
Notification Number: 01/2025-Central Excise
Date: 1st February, 2025
Summary: This notification amends Notification No. 11/2017-Central Excise. It substitutes the figures "2025" with "2026" in two places within the said notification. Specifically, the change is made in the proviso to the Table against Sl No. 3, item (ii), and in item (b) of the proviso, which follows the Annexure. The amendments came into force on the 2day of February, 2025.
Notification Number: 02/2025-Central Excise
Date: 7thApril, 2025
Summary: This notification, effective from 8th April 2025, amends Notification No. 05/2019-Central Excise. The amendment substitutes the existing entries in column (4) of the Table against Sl. No. 1 and Sl. No. 2. The new rates are "Rs. 13 per litre" against Sl. No. 1 and "Rs. 10 per litre" against Sl. No. 2.
CENTRAL EXCISE NOTIFICATION (NON TARIFF, JAN-DEC 2025)
Notification Number: 01/2025-Central Excise (N.T.)
Date: 23 January 2025
Summary: This notification appoints certain officers, including Principal Additional Director Generals or Additional Director Generals, as Central Excise Officers. It vests these officers with all powers under the Central Excise Act, 1944, and the Finance Act, 1994, and the rules made thereunder. The main purpose is to assign these officers the jurisdiction to pass orders in appeal regarding appeals filed on or after 1 July 2017, under Section 35 of the Central Excise Act, 1944 and Section 85 of the Finance Act, 1994.
Notification Number: 02/2025-Central Excise (N.T.)
Date: 08th April, 2025
Summary: This notification, issued under sub-section (1) of section 31A of the Central Excise Act, 1944, constitutes four Interim Boards for Settlement. These boards are named Interim Board for Settlement I, II, III, and IV. The headquarters for these four boards are located in Delhi, Kolkata, Mumbai, and Chennai, respectively.
The CBIC [ Central Board of Indirect Taxes and Customs] has issued relevant notifications and circulars under GST ( Goods and Services Tax ), Customs and Central Excises. This article compiles all the notifications issued in 2025.
GST - CENTRAL TAX NOTIFICATIONS
Notification No. 01/2025-CENTRAL TAX
Date: 10th January, 2025
Summary: This notification extends the time limit for furnishing the details of outward supplies in FORM GSTR-1. For registered persons required to file monthly returns (under section 39(1)), the due date for the tax period December 2024 is extended to the 13th day of January, 2025. For those furnishing quarterly returns (October to December, 2024), the due date is extended to the 15th day of January, 2025
Access full notification:Big Update: CBIC extends GSTR-1 Filing Due Date Amid GST Portal Issues
Notification No. 02/2025-CENTRAL TAX
Date: 10th January, 2025
Summary: This notification extends the time limit for furnishing the return in FORM GSTR-3B electronically. The due date for the monthly return for December 2024 is extended till the 22nd day of January, 2025. For the quarterly return of October-December 2024, the dates are extended to the 24th or 26th day of January 2025, depending on the registered person's principal place of business.
Access full notification:Big Update: CBIC extends GSTR-1Filing Due Date Amid GST Portal Issues
Notification No. 03/2025-CENTRAL TAX
Date: 10th January, 2025
Summary: The time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 for the month of December 2024 is extended. This extension is granted under sub-section (5) of section 39 of the CGST Act read with rule 63 of the CGST Rules, 2017. The new due date for furnishing the return is the 15th day of January, 2025.
Notification No. 04/2025-CENTRAL TAX
Date: 10th January, 2025
Summary:This notification extends the time limit for an Input Service Distributor (ISD) to furnish the return in FORM GSTR-6. This extension is for the return pertaining to the month of December, 2024. The new due date for furnishing the return is the 15th day of January, 2025.
Notification No. 05/2025-CENTRAL TAX
Date: 10th January, 2025
Summary:The time limit for furnishing the return in FORM GSTR-7 by registered persons required to deduct tax at source (TDS) under section 51 is extended. This extension applies to the return for the month of December, 2024. The new due date for furnishing FORM GSTR-7 is the 12th day of January, 2025
Notification No. 06/2025-CENTRAL TAX
Date: 10th January, 2025
Summary:This notification extends the time limit for e-commerce operators to furnish the statement containing details of outward supplies in FORM GSTR-8. The extension is for the statement pertaining to the month of December, 2024. The new due date for furnishing FORM GSTR-8 is the 12th day of January, 2025.
Notification No. 07/2025-CENTRAL TAX
Date: 23rd January, 2025
summary:This notification introduces the Central Goods and Services Tax (Amendment) Rules, 2025, to further amend the 2017 rules. It inserts a new rule, Rule 16A, for the "Grant of temporary identification number" to a person not liable for registration but required to make any payment. It also substitutes the form FORM GST REG-12 to include provisions for this new temporary identification number (Part B) and temporary registration (Part A)
Notification No. 08/2025-CENTRAL TAX
Date: 23rd January, 2025
Summary:This notification waives the amount of late fee in excess of the statutory late fee payable under section 47 for the annual return in FORM GSTR-9. This relief is for registered persons who failed to furnish the reconciliation statement in FORM GSTR-9C along with the annual return for the financial years 2017-18 to 2022-23. The waiver applies only if the said statement in FORM GSTR-9C is furnished subsequently on or before the 31st March, 2025.
Access full notification:CBIC issues GST ReconciliationStatement GSTR-9C Late Fee Waiver Notification for FYs 2017-2023
Notification No. 09/2025-Central Tax
Date: 11th February, 2025
Summary :This notification appoints the dates on which certain provisions of the Central Goods and Services Tax (Amendment) Rules, 2024 (issued via Notification No. 12/2024-Central Tax) shall come into force. Rules 2, 24, 27, and 32 are appointed to come into force on the 11th day of February, 2025. Rules 8, 37, and clause (ii) of rule 38 are appointed to come into force on the 1st day of April, 2025
Access full notification:Finance Ministry NotifiesImplementation Dates for Amended CGST Rules
Notification No. 10/2025 - Central Tax
Date: 13th March, 2025
summary:This notification amends the principal Notification No. 02/2017-Central Tax regarding the jurisdiction of various Commissionerates. It substitutes the entries related to the territorial jurisdiction of several Commissionerates in the Table of the principal notification. Specifically, it revises the districts covered under the Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur Commissionerates.
Access full notification:CBIC updates TerritorialJurisdiction Entries for Central Tax Commissioners under GST
Notification No. 11/2025-Central Tax
Date: 27th March, 2025
Summary: This notification introduces the Central Goods and Services Tax (Second Amendment) Rules, 2025, which further amends the CGST Rules, 2017. It modifies Rule 164 concerning the withdrawal of appeal for a specified past period, clarifying that no refund will be available for tax, interest, and penalty already discharged before these new rules came into force. The amendment also allows for the partial withdrawal of an appeal if the demand relates to periods outside the specified scheme period.
Access full notification:CBIC Amends Rule 164 of CGSTRules: Clarifications on Tax Demands, Appeals, and Refund
Notification No. 12/2025-CENTRAL TAX
Date: 20th August, 2025
This notification extends the due date for furnishing the monthly return in FORM GSTR-3B for the month of July, 2025. The extension is granted specifically for registered persons in five districts of Maharashtra: Mumbai (City), Mumbai (sub-urban), Thane, Raigad, and Palghar. The new due date for furnishing the return is extended till the twenty-seventh day of August, 2025.
Access full notification:CBIC Extends GSTR-3B Filing DueDate: New Due Date & Applicable Cities Announced
Notification No. 13/2025-Central Tax
Date: 17th day of September, 2025
This notification introduces the Central Goods and Services Tax (Third Amendment) Rules, 2025, amending the CGST Rules, 2017 with varying effective dates. Changes include substituting the figure "128" with "140" in rule 31A(2) and amending rule 39(1A) on IGST sections, effective April 1, 2025. Crucially, it modifies rule 91(2) on provisional refund, requiring an order in FORM GST RFD-04 based on a risk-based system within seven days, effective October 1, 2025.
Notification No. 14/2025- Central Tax
Date : 17th day of September, 2025
Summary: This notification identifies categories of registered persons who will not be allowed to claim a refund on a provisional basis under the CGST Act. The first category includes persons who have not completed Aadhaar authentication under rule 10B of the CGST Rules. The second category includes persons supplying specified goods like Areca nuts, Pan masala, Tobacco, and Essential oils.
Notification No. 15/2025- Central Tax
Date : 17th day of September 2025
Summary: This notification provides an exemption from the requirement of filing an annual return in the specified form. The exemption applies to registered persons whose aggregate turnover in any financial year is up to two crore rupees. This relief is specifically applicable for the filing of the annual return for the financial year 2024-25 onwards.
Notification No. 16/2025-Central Tax
Date: 17th September, 2025
Summary: This notification appoints the effective date for the commencement of various provisions of the Finance Act, 2025. It specifically appoints the 1st day of October, 2025, as the date on which a range of sections, including sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025, shall come into force. This is based on the powers conferred by the Finance Act, 2025 (7 of 2025).
Notification No. 17/2025-CENTRAL TAX
Date: 18 October, 2025
This notification extends the time limit for furnishing the return in FORM GSTR-3B electronically for the tax period September, 2025. For both registered persons filing monthly returns and those furnishing quarterly returns (July to September, 2025), the due date is extended. The new due date for furnishing the return is extended till the twenty-fifth day of October, 2025 for both categories.
Access full notification:CBIC Extends Due Date for FilingGSTR-3B Returns for September 2025: Know the New Deadline
Notification No. 18/2025 - Central Tax
Date: 31st October, 2025
Summary: This notification introduces the Central Goods and Services Tax (Fourth Amendment) Rules, 2025, which comes into force from November 1st, 2025. It inserts a new rule, Rule 9A, to enable the common portal to electronically grant registration within three working days for certain applicants identified based on data analysis and risk parameters. The amendments also include changes to rules concerning the cancellation of registration and inserts a new Form GST REG-33 for the Order of withdrawal from the option availed under rule 14Am.
GST- CENTRAL TAX (RATE) NOTIFICATIONS
Notification No.01/2025-Central Tax (Rate)
Date:16th January, 2025
Summary: This notification amends the GST rate schedule for goods (Notification No. 1/2017-Central Tax (Rate)) by making changes to the tax rates and revising a definition. It inserts "Fortified Rice Kernel (FRK)" in both the 5% CT rate Schedule I and the 9% CT rate Schedule III. It also substitutes the definition of the expression 'pre-packaged and labelled' to align it with the Legal Metrology Act, 2009, for retail-intended commodities up to 25 kg or 25 litre.
Access full notification : CBIC Reduces GST on FortifiedRice Kernel to 5% and Updates Definition of Pre-packaged and Labelled
Notification No.02/2025-Central Tax (Rate)
Date:16th January, 2025
Summary: This notification amends the Schedule of Goods exempt from Central Tax (Notification No. 2/2017-Central Tax (Rate)). It introduces a new exemption for "Gene Therapy" by inserting S. No. 105A in the Schedule. It also substitutes the definition of the expression 'pre-packaged and labelled' to cover retail commodities up to 25 kg or 25 litre, aligning the definition with the Legal Metrology Act, 2009.
Access full notification : CBIC Implements 55th GST CouncilRecommendation: GST Exemption on Gene Therapy
Notification No. 03/2025-Central Tax (Rate)
Date: 16th January, 2025
Summary: This notification amends Notification No. 39/2017-Central Tax (Rate), which specifies a concessional GST rate for certain supplies. The amendment relates to the supply of Fortified Rice Kernel (Premix) for Integrated Child Development Services (ICDS) or similar government-approved schemes. It expands the concessional rate benefit to include "food inputs for (a) above" (i.e., for the Fortified Rice Premix supply).
Notification No. 04/2025-Central Tax (Rate)
Date: 16th January, 2025
Summary:This notification amends Notification No. 8/2018-Central Tax (Rate), which provides a concessional GST rate for specified supplies by promoters. The core amendment is the substitution of the Central Tax (CT) rate against S. No. 4 in the TABLE. The CT rate is increased from the original 6% to 9% for the corresponding entry.This notification brings significant changes to the tax framework for old and used vehicles, including EVs. This notification comes into force immediately upon issuance.
Access full notification: CBIC Notifies GST Increase onOld Used Vehicles including EV: Rate Revised from 12% to 18%
Notification No. 05/2025-Central Tax (Rate)
Date: 16th January, 2025
Summary:This notification amends the GST rate for services (Notification No. 11/2017-Central Tax (Rate)) by modifying certain definitions, effective from April 1, 2025. It omits the definition of "restaurant service" (clause xxxv) and substitutes the definition of "specified premises" (clause xxxvi). Furthermore, it inserts new Annexures (VI and VII) detailing the format for declarations regarding a premises being considered 'not a specified premises'.
Access full notification: Hotel Accommodation Above₹7,500 Classified as "Specified Premises": CBIC Implements GSTCouncil Recommendations
Notification No.06/2025-Central Tax (Rate)
Date: 16th January, 2025
Summary: This notification amends the services exemption list (Notification No. 12/2017-Central Tax (Rate)) to introduce new exemptions and definitions. It newly exempted insurance services provided by the Motor Vehicle Accident Fund against contributions from insurers (S. No. 36B). It also expands S. No. 69 to include a 'training partner approved by the National Skill Development Corporation' as an exempt recipient, and omits a prior item with effect from April 1, 2025.
Access the full notification: CBIC Grants GST Exemption forMotor Vehicle Accident Fund Insurance and NSDC Training Partners
Notification No.07/2025-Central Tax (Rate)
Date:16th January, 2025
Summary: This notification amends the reverse charge mechanism (RCM) for services (Notification No. 13/2017-Central Tax (Rate)). It modifies RCM applicability for Arbitral Tribunal services by excluding a 'body corporate' from the recipient list at S. No. 4. It also modifies RCM for E-commerce Operator services by excluding a registered person who has opted for the composition levy from the tax-paying recipient list at S. No. 5AB.
Access full notification: CBIC Excludes GST on Renting ofImmovable Property under RCM for Composition Taxpayers
Notification No. 08/2025-Central Tax (Rate)
Date: 16th January, 2025
Summary:This notification amends the reverse charge mechanism (RCM) on specified supplies of goods (Notification No. 17/2017-Central Tax (Rate)). It substitutes the definition of "specified premises" in the Explanation clause of the original notification. The new definition refers to the meaning assigned to "specified premises" in notification No. 11/2017-Central Tax (Rate), and the amendment takes effect from April 1, 2025.
Notification No.9/2025-Central Tax (Rate)
Date:17th September, 2025
Summary: This notification completely supersedes the original Goods and Services Tax (GST) rate notification, No. 01/2017-Central Tax (Rate). It establishes the new Central Tax (CT) rates for the intra-State supply of goods. The rates are specified across seven new Schedules (I to VII), corresponding to CT rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75%, and 14%.
Access full notification : CBIC issues GST RateNotification: New GST Rates Effective from 22 September 2025
Notification No. 10/2025-Central Tax (Rate)
Date: September 17, 2025
Summary: This notification supersedes the previous main exemption notification for goods (02/2017-CTR) to introduce a new, consolidated list of goods that are fully exempt from the levy of Central Tax, effective from September 22, 2025. The annexed Schedule provides a comprehensive listing of zero-rated goods, including essential items and numerous traditional Indian musical instruments (like Sitar, Tabla, Veena). The objective is to consolidate all GST exemptions for goods under this single, updated notification.
Notification No. 11/2025-Central Tax (Rate)
Date: September 17, 2025
Summary: This notification amends the Composition Levy Notification (3/2017-CTR) by substituting the Central Tax rate against Serial Number 1 in the table with 9%, effective from September 22, 2025. Serial Number 1 generally applies to the rate for manufacturers and traders opting into the Composition Scheme. This indicates a substantial change in the tax percentage applicable for this category of composition scheme dealers.
Notification No. 12/2025-Central Tax (Rate)
Date: September 17, 2025
Summary: This is a consequential amendment to Notification No. 8/2018-CTR, which prescribes the special tax rate for supplies of used goods by registered persons. The key change is a technical update in the notification's text to replace the outdated reference of "Schedule IV of Notification No. 1/2017-Central Tax (Rate)" with the new rate structure reference: "Schedule II or Schedule III of Notification No. 9/2025 - Central Tax (Rate)". This ensures consistency following the recent supersession of the principal rate notification (01/2017-CTR) by the new Notification No. 9/2025-CTR.
Notification No. 13/2025-Central Tax (Rate)
Date: September 17, 2025
Summary: This notification completely substitutes the entire Table in the concessional rate notification (21/2018-CTR) to introduce a Central Tax rate of 2.5% on a wide variety of indigenous, handcrafted goods. The concessional rate now applies to items such as handcrafted candles, traditional Indian toys, paintings (e.g., Mysore, Tanjore), and articles made of bamboo, bone, or natural carving materials. This change, effective from September 22, 2025, promotes local crafts by significantly reducing the GST rate on these products.
Notification No. 14/2025-Central Tax (Rate)
Date: September 17, 2025
Summary :This notification establishes a new, dedicated Central Tax rate of 6% for intra-State supplies of specific goods falling under Chapter 68 and 69, effective from September 22, 2025. The goods explicitly covered under this new schedule include various construction items such as Fly ash bricks, Fly ash aggregates, Building bricks, and Earthen or roofing tiles. This measure is aimed at rationalizing the GST rate for these particular building materials, superseding the previously applicable rates.
Notification No. 15/2025-Central Tax (Rate)
Date: September 17, 2025
Summary: Amending the main service rate notification (11/2017-CTR), this notification introduces an extensive set of new definitions, including those for 'carriage of goods', 'multimodal transportation', 'multimodal transporter', and 'vessel' to clarify the scope of transport services. It also amends the entry for hotel accommodation (S. No. 3), and inserts explanations for 'premises' and 'person applying for registration' relating to the 'Specified premises' rule, with staggered effective dates. These changes streamline the classification and taxation of logistics and hospitality services.
Notification No. 16/2025-Central Tax (Rate)
Date: September 17, 2025
Summary :This notification amends the service exemption list (12/2017-CTR) by making changes across several entries, primarily concerning insurance services. It adds an Explanation to Serial Number 18, clarifying that the exemption for life insurance does not apply to local delivery services provided by an Electronic Commerce Operator. Furthermore, it inserts comprehensive definitions for terms like "group," "group insurance business," and "health insurance business" to provide clarity regarding the scope of GST on insurance and related activities
Access full notification : Life and Health Insurance forIndividuals & Families Fully Exempted from GST: CBIC Notifies
Notification No. 17/2025-Central Tax (Rate)
Date: September 17, 2025
Summary: This amendment to the RCM Notification (17/2017-CTR) introduces services by way of local delivery provided through an Electronic Commerce Operator (ECO) under the Reverse Charge Mechanism (RCM). The ECO is liable to pay GST on these services, except where the actual supplier is already liable for registration under section 22(1) of the CGST Act. This aims to simplify compliance for small, non-registered service providers utilizing e-commerce platforms for local delivery.
Notification No:18/2025-Central Tax (Rate)
Date: October 24, 2025
Summary:This notification amends Notification No. 26/2018-CTR by substituting the definition of "Nominated Agency" in the Explanation, effective from November 1, 2025. The updated definition aligns with the entities specified in Lists 13, 14, and 15 of Table 1 of the new Customs Notification No. 45/2025, dated October 24, 2025. This is a crucial technical amendment, often related to the concessional GST rate or exemption on the supply of gold, silver, or platinum by these agencies.
GST - INTEGRATED TAX( RATE) NOTIFICATIONS
Notification No. 01/2025-Integrated Tax (Rate),
date:16th January, 2025
Summary : This notification amends Notification No. 1/2017-Integrated Tax (Rate) to insert Fortified Rice Kernel (FRK) under the 5% IGST rate (Schedule I) and also in Schedule III (18%). Crucially, the definition of the expression 'pre-packaged and labelled' is substituted to include all commodities intended for retail sale and containing not more than 25 kg or 25 litre. This entire set of amendments came into force with immediate effect.
Notification No. 02/2025-Integrated Tax (Rate)
date:16th January, 2025
Summary :This notification further amends Notification No. 2/2017-Integrated Tax (Rate) by inserting a new entry at S. No. 105A for "Gene Therapy" under Chapter 30. Like the previous notification, the definition of the expression 'pre-packaged and labelled' is substituted, specifying a limit of not more than 25 kg or 25 litre for pre-packed retail sale commodities. All amendments in this notification came into force with immediate effect
Notification No. 03/2025-Integrated Tax (Rate)
Date: 16th January, 2025
Summary :This notification amends Notification No. 40/2017-Integrated Tax (Rate) by inserting a new clause "(c) food inputs for (a) above" against S. No. 1 in column 3 of the Table. This new clause is added after the entry concerning Fortified Rice Kernel (Premix) supply for ICDS or similar schemes. This notification came into force with immediate effect.
Notification No. 04/2025-Integrated Tax (Rate)
Date: 16th January, 2025
Summary :This notification makes a single amendment to Notification No. 9/2018-Integrated Tax (Rate) by substituting the entry in column (4) against S. No. 4 in the Table. The Integrated Tax (IGST) rate is increased from "12%" to "18%" for the specified entry. This rate change came into force with immediate effect.
Notification No. 05/2025-Integrated Tax (Rate)
Date: 16th January, 2025
Summary : This notification, effective from April 1, 2025, omits clause (xxxv) in paragraph 5 and substitutes the definition of "Specified premises" , which relates to hotel accommodation services. New Annexures (VII, VIII, IX) are inserted for filing Opt-in/Opt-out declarations by registered persons and new applicants for declaring a premises as 'specified premises'. Note that a subsequent Corrigendum dated 31st January, 2025 corrected paragraph references within the annexed declarations.
Notification No. 06/2025-Integrated Tax (Rate)
date: 16th January, 2025
Summary :This notification makes several amendments: substituting "transmission and distribution" with "transmission or distribution" against S. No. 26A , inserting a new S. No. 37B for nil-rated insurance services provided by the Motor Vehicle Accident Fund , and expanding S. No. 72 to include services provided by a "training partner approved by the National Skill Development Corporation". Furthermore, clause (w) in paragraph 2 is omitted effective from April 1, 2025 , and a new definition for "insurer" is inserted. A Corrigendum dated 31st January, 2025, provided a revised wording for the entry against S. No. 37B.
Notification No. 07/2025-Integrated Tax (Rate)
date: 16th January, 2025
Summary : This notification amends Notification No. 10/2017-Integrated Tax (Rate), which pertains to services on which Integrated Tax is paid on a reverse charge basis. Specifically, against S. No. 5, the words "other than a body corporate" are inserted after "Any person" in column (3). The amendment came into force with immediate effect.
Notification No. 08/2025-Integrated Tax (Rate)
date: 16th January, 2025
Summary : This notification amends Notification No. 14/2017-Integrated Tax (Rate), which pertains to certain supplies of services by a department or establishment of the Central Government or State Government or Union Territory, or local authority to a registered person. It substitutes the item (c) in the Explanation to refer to the definition of "specified premises" as assigned in Notification No. 08/2017-Integrated Tax (Rate). This amendment shall come into force with effect from the 1st day of April, 2025.
Notification No. 09/2025-Integrated Tax (Rate)
date: 17th September, 2025
Summary : This is a superseding notification for goods, replacing Notification No. 01/2017-Integrated Tax (Rate), and consolidates the Integrated Tax rates into new Schedules. It notifies IGST rates of 5% (Schedule I), 18% (Schedule II), and 40% (Schedule III), along with other specific rates for goods. It also includes the updated definition of 'pre-packaged and labelled' (commodities not more than 25 kg or 25 litre intended for retail sale) and is effective from the 22nd day of September, 2025.
Notification No. 10/2025-Integrated Tax (Rate),
date:17th September, 2025:
Summary :This notification supersedes Notification No. 02/2017-Integrated Tax (Rate) and exempts inter-State supplies of goods specified in its Schedule from the whole of the Integrated Tax. The Schedule includes a comprehensive list of nil-rated goods, such as certain traditional/handicraft musical instruments and other essential goods. This comprehensive exemption notification for goods shall come into force on the 22nd day of September, 2025.
Notification No. 11/2025-Integrated Tax (Rate)
date:17th September, 2025
Summary :This notification amends Notification No. 3/2017-Integrated Tax (Rate) which relates to concessional IGST on certain supplies. It substitutes the IGST rate for the supply of goods by the Canteen Stores Department (CSD) against S. No. 1 in the Table. The rate is changed from the existing entry to "18%". This change is effective from the 22nd day of September, 2025.
Notification No. 12/2025-Integrated Tax (Rate),
date: 17th September, 2025:
Summary :This notification amends Notification No. 9/2018-Integrated Tax (Rate), which deals with the supply of goods under a composition levy. It updates the reference to the schedules of the main rate notification. It substitutes the old reference to "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025 -Integrated Tax (Rate)". This amendment is effective from the 22nd day of September, 2025.
Notification No. 13/2025-Integrated Tax (Rate),
date:17th September, 2025:
Summary : This notification amends Notification No. 22/2018-Integrated Tax (Rate) by substituting the entire Table. The new Table notifies a uniform 5% IGST rate for a comprehensive list of various specified handcrafted goods. The goods include items like handcrafted candles, certain furniture, traditional dolls, and original sculptures. This notification shall come into force on the 22nd day of September, 2025.
Notification No. 14/2025-Integrated Tax (Rate)
date: 17th September, 2025
Summary : This notification specifies a new rate of integrated tax for certain goods. It notifies an IGST rate of 12 per cent for goods specified in the appended Schedule. The Schedule covers specific building and construction materials, including Fly ash bricks, Fly ash aggregates, Building bricks, and Earthen or roofing tiles. This notification shall come into force on the 22nd day of September, 2025.
Notification No. 15/2025-Integrated Tax (Rate),
date:16th September, 2025
Summary : This notification amends Notification No. 8/2017-Integrated Tax (Rate) and introduces new definitions effective from the 22nd day of September, 2025, such as 'mode of transport' and 'multimodal transporter'. Additionally, effective from April 1, 2025, two explanations are inserted in paragraph 5 to define 'premises' for hotel accommodation and clarify that a person applying for registration includes those seeking to declare an additional place of business.
Notification No. 16/2025-Integrated Tax (Rate)
date: 17th September, 2025
Summary :This notification amends Notification No. 9/2017-Integrated Tax (Rate) related to services exempted from IGST. It inserts new nil-rated S. No. 37C and 37D for health insurance services supplied by an insurer under a group policy and provides a definition of 'group'. It also adds an Explanation to S. No. 19 clarifying the availability of input tax credit for certain services. The amendments are effective from the 22nd day of September, 2025.
Notification No. 17/2025-Integrated Tax (Rate)
date:17th September, 2025
Summary : This notification amends Notification No. 14/2017-Integrated Tax (Rate), which deals with the Reverse Charge Mechanism (RCM) on certain services supplied by a Government, local authority, or Governmental Authority. It inserts a new clause (v) which includes "services by way of local delivery" under the scope of RCM. This RCM provision is accepted if the supplier of such services, using an electronic commerce operator (ECO), is already liable for GST registration. This amendment is effective from the 22nd day of September, 2025.
Notification No. 18/2025-Integrated Tax (Rate)
date:24th October, 2025
Summary : This notification amends Notification No. 27/2018-Integrated Tax (Rate) by substituting clause (c) in the Explanation. It redefines the term "Nominated Agency" for the purpose of the notification. The definition now refers to entities mentioned in Lists 13, 14, and 15 appended to Table I of the Customs notification No. 45/2025-Customs, dated the 24th October, 2025. This change shall come into force on the 1st day of November, 2025.
UNION TERRITORY TAX RATE (JAN-DEC, 2025)
Notification No. 01/2025- Union Territory Tax (Rate)
Date: 16th January, 2025.
Summary :This notification amends the goods rate schedule (No. 1/2017) to include Fortified Rice Kernel (FRK) in both the 2.5% and 9% UT Tax schedules. Critically, it substitutes the definition of "pre-packaged and labelled" in the Explanation. The new definition strictly aligns with the Legal Metrology Act for retail sale commodities not exceeding 25 kg or 25 litre that require specific declarations.
Notification No. 02/2025- Union Territory Tax (Rate)
Date: 16 January, 2025.
Summary : It amends the list of exempted goods (No. 2/2017) by inserting "Gene Therapy" under Chapter 30 to provide a Nil tax rate. Concurrently, it substitutes the definition of "pre-packaged and labelled" in the Explanation. This ensures alignment with the Legal Metrology Act for commodities not exceeding 25 kg or 25 litre, clarifying which retail pre-packaged goods are covered by the tax structure.
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