Important Keyword: Notification No. 07/2025 - Compensation Cess (Rate), Section 9(3) CGST Act 2017,
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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. 07/2025 - Central Tax (Rate): Seeks to amend Notification No 13/2017-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)]
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 13/2017-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. 692(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table,-
- against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
- against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
[F. No. 190354/2/2025-TO (TRU-II)]
(Md. Adil Ashraf)
Under Secretary to the Government of India.
Note: -The principal notification number 13/2017 -Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 -Central Tax (Rate) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 623(E), dated the 08th October, 2024.
Download PDF: Notification No. 07/2025- Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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