Important Keyword: Notification No. 05/2025 - Central Tax (Rate), Notification No. 11/2017 - Central Tax (Rate), Section 15(5) CGST Act 2017, Section 9(4)(3)(1) CGST Act 2017,
Words: 982; Read time: 5 minutes.
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[F. No. 190354/2/2025-TO (TRU-II)] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 16th January, 2025.
Notification No. 05/2025 - Central Tax (Rate): Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the CGST 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 number 11/2017- Central Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
In the said notification, -
in paragraph 4 relating to Explanation, with effect from the 1st day of April, 2025,-
clause (xxxv) shall be omitted;
for clause (xxxvi), the following clause shall be substituted, namely:- “ (xxxvi) “Specified premises”, for a financial year, means,-
a premises from where the supplier has provided in the preceding financial year, ‘hotel accommodation’ service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent; or
a premises for which a registered person supplying ‘hotel accommodation’ service has filed a declaration, on or after the 1st of January and not later than 31st of March of the preceding financial year, declaring the said premises to be a specified premises; or
a premises for which a person applying for registration has filed a declaration, within fifteen days of obtaining acknowledgement for the registration application, declaring the said premises to be a specified premises;”;
after Annexure VI, the following Annexures shall be inserted, namely:—
“Annexure VII
OPT-IN DECLARATION FOR REGISTERED PERSON
(See para 4(xxxvi))
Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a ‘specified premises’.
Reference No.- Date: -
I/We ……………………. (name of Person) do hereby declare that the premises at
……(address)…… shall be a ‘specified premises’ for the Financial Year ………(yyyy- yy)……….
Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a ‘specified premises’ by filing a declaration in the format specified at Annexure IX.
Legal Name: - GSTIN: - PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note:
The above declaration, declaring the premises as a ‘specified premises’ for a Financial Year, shall be filed by a registered person on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year.
The above declaration shall have to be filed separately for each premises.
Annexure VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION
(See para 4(xxxvi))
Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a ‘specified premises’.
Reference No.- Date: -
I/We ……………………. (name of Person) have applied for registration vide ARN No.
………………………. and do hereby declare that the premises at ……(address)…… shall be a ‘specified premises’ from the effective date of registration till the end of the Financial Year.
Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless I/We declare the premises as not a ‘specified premises’ by filing a declaration in the format specified at Annexure IX.
Legal Name: - ARN: -
PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note: The above declaration shall have to be filed separately for each premises.
Annexure IX
OPT-OUT DECLARATION
(See para 4(xxxvi))
Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a ‘specified premises’.
Reference No.- Date: -
I/We ……………………. (name of Person) do hereby declare that the premises at
………(address)…… shall not be a ‘specified premises’ for the Financial Year
………(yyyy-yy)………
Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises to be a ‘specified premises’ by filing a declaration in the format specified at Annexure VII.
Legal Name: - GSTIN/ARN: - PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note:
The above declaration, declaring the premises as not a ‘specified premises’, for a Financial Year, shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year.
The above declaration shall have to be filed separately for each premises.”.
[F. No. 190354/2/2025-TO (TRU-II)]
(Md. Adil Ashraf) Under Secretary to the Government of India.
Note: -The principal notification number 11/2017 -Central Tax (Rate) was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and last amended vide notification number 07/2024-Central Tax (Rate) published in the Gazette of India vide number G.S.R. 617(E), dated the 8th October, 2024.
Important Keyword: Notification No. 04/2025 - Central Tax (Rate), Notification No. 08/2018 - Central Tax (Rate), Section 11(1) CGST Act 2017,
Words: 296; Read time: 2 minutes.
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[F. No. 190354/2/2025-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 16 January, 2025
Notification No. 04/2025 - Central Tax (Rate): Seeks to amend Notification no. 08/2018- Central Tax (Rate)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R. ......(E). -In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services 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 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, in the TABLE, against S. No. 4, in column (4), for the entry “6%”, the entry
“9%”shall be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus) Deputy Secretary
Note: The principal notification No. 8/2018-Central Tax (Rate), dated the 25th January, 2018, was 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.
Important Keyword: Notification No. 03/2025 - Central Tax (Rate), Notification No. 039/2017 - Central Tax (Rate), Section 9(1) CGST Act 2017,
Words: 370; Read time: 2 minutes.
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[F. No. 190354/2/2025-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 16th January, 2025
Notification No. 03/2025 - Central Tax (Rate): Seeks to amend Notification no. 39/2017- Central Tax (Rate)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 9 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. 39/2017-Central Tax (Rate), dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1310(E), dated the 18th October, 2017, namely:-
In the said notification, in the Table, against S. No. 1, in column 3, after the end of words and symbols “(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government”, the words and symbols, “(c) food inputs for (a) above.” shall be inserted.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus) Deputy Secretary
Note: - The principal notification No. 39/2017- Central Tax (Rate), dated the 18th October, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1310(E), dated the 18th October, 2017 and was last amended vide notification No. 11/2021 – Central Tax (Rate), dated the 30th September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 696(E), dated the 30th September, 2021.
Important Keyword: Notification No. 02/2025 - Central Tax (Rate), Notification No. 02/2017 - Central Tax (Rate), Section 11(1) CGST Act 2017,
Words: 441; Read time: 3 minutes.
Table of Contents
[F. No. 190354/2/2025-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 16th January, 2025
Notification No. 02/2025 - Central Tax (Rate): Seeks to amend Notification no. 02/2017- Central Tax (Rate)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R. ......(E).- 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, Ministry of Finance (Department of Revenue), No. 2/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely:-
In the said notification, -
in the Schedule, after S. No. 105 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
“105A.
30
Gene Therapy”;
in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely:-
“(ii) The expression ‘pre-packaged and labelled ’ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus) Deputy Secretary
Note:- The principal notification No. 2/2017- Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, and was last amended vide notification No. 3/2024 – Central Tax (Rate), dated the 12th July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 399(E), dated the 12th July, 2024.
Important Keyword: Notification No. 01/2025 - Central Tax (Rate), Notification No. 01/2017 - Central Tax (Rate), Section 15(5) CGST Act 2017, Section 9(1) CGST Act 2017,
Words: 488; Read time: 3 minutes.
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[F. No. 190354/2/2025-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 16th January, 2025
Notification No. 01/2025 - Central Tax (Rate): Seeks to amend Notification no. 01/2017- Central Tax (Rate)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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, Ministry of Finance (Department of Revenue), No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-
In the said notification, -
in the Schedule I – 2.5%, after S. No. 98A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
“98B.
1904
Fortified Rice Kernel (FRK)”;
in the Schedule III – 9%, against S. No. 15, in column (3), after the words
“commonly known as Murki”, the words “, Fortified Rice Kernel (FRK)” shall be inserted;
after the Schedule VII, in the Explanation, for clause (ii) and the proviso appended to it, the following clause shall be substituted, namely: -
“(ii) The expression ‘pre-packaged and labelled ’ means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which
the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus) Deputy Secretary
Note: The principal notification No. 1/2017- Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, and was last amended vide notification No. 5/2024 – Central Tax (Rate), dated the 08th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 611(E), dated the 08th October, 2024.
