Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-17092025-266219
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
No. 601]
6167 GI/2025
(1)
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 17th September, 2025
No. 11/2025- Central Tax (Rate)
G.S.R. 647(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, 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. 3/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 675(E), dated the 28th June, 2017, namely:-
In the said notification, in the TABLE, against S. No. 1, for the entry under column (4), the entry "9%” shall be substituted.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 3/2017-Central Tax (Rate), dated the 28th day of June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 675(E), dated the 28th day of June, 2017 and last amended by notification No. 08/2022-Central Tax (Rate), dated the 13th July, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 556(E), dated the 13th July, 2022.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 11/2025- Integrated Tax (Rate)
G.S.R. 648(E). — In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, 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. 3/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 668(E), dated the 28th June, 2017, namely:-
In the said notification, in the TABLE, against S. No. 1, for the entry under column (4), the entry "18%" shall be substituted.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No.3/2017- Integrated Tax (Rate), dated the 28th day of June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 668(E), dated the 28th day of June, 2017 and last amended by notification No. 08/2022- Integrated Tax (Rate), dated the 13th July, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 557(E), dated the 13th July, 2022.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 11/2025- Union Territory Tax (Rate)
G.S.R. 649(E). — In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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. 3/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 712(E), dated the 28th June, 2017, namely:-
In the said notification, in the TABLE, against S. No. 1, for the entry under column (4), the entry "9%" shall be substituted.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 3/2017- Union Territory Tax (Rate), dated the 28th day of June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 712(E), dated the 28th day of June, 2017 and last amended by notification No. 08/2022- Union Territory Tax (Rate), dated the 13th July, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 558(E), dated the 13th July, 2022.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 12/2025-Central Tax (Rate)
G.S.R. 650(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 in the Ministry of Finance (Department of Revenue) No. 8/2018-Central Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i) vide number G.S.R. 82(E), dated the 25th January, 2018, namely:-
In the said notification, for the words, brackets, and figures "Schedule IV of Notification No. 1/2017 -Central Tax (Rate)", the following shall be substituted, namely:- "Schedule II or Schedule III of Notification No. 9/2025 - Central Tax (Rate)".
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 8/2018-CentralTax (Rate), dated the 25th January, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 82(E), dated the 25th January, 2018 and last amended vide Notification No. 04/2025-Central Tax (Rate), dated the 16th January, 2025, vide G.S.R. 59(E), dated the 16th January, 2025.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 12/2025-Integrated Tax (Rate)
G.S.R. 651(E). — In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017 (13 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. 9/2018-Integrated 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. 86(E), dated the 25th January, 2018, namely :-
In the said notification, for the words, brackets, and figures, “Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)", the following shall be substituted, namely:- "Schedule II or Schedule III of Notification No. 9/2025 Integrated Tax (Rate)".
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 9/2018-Integrated Tax (Rate), dated the 25th January 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 86(E), dated the 25th January, 2018 and last amended by Notification No. 04/2025-Integrated Tax (Rate) dated the 16th January, 2025, vide G.S.R. 61(E), dated the 16th January, 2025.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 12/2025-Union Territory Tax (Rate)
G.S.R. 652(E). — In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2018-Union Territory 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. 90(E), dated the 25th January, 2018, namely :-
In the said notification, in the TABLE, against S. No. 1, for the entry under column (4), the entry "9%" shall be substituted.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 8/2018-Union Territory Tax (Rate), dated the 25th January 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 90(E), dated the 25th January, 2018 and last amended by Notification No. 04/2025-Union Territory Tax (Rate) dated the 16th January, 2025, vide G.S.R. 558(E), dated the 13th July, 2022.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 13/2025-Central Tax (Rate)
G.S.R. 653(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 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. 21/2018-Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i) vide number G.S.R. 695(E), dated the 26th July, 2018, namely:-
In the said notification, for the Table and the entries relating thereto, the following shall be substituted, namely:-
"TABLE
S. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate
(1) | (2) | (3) | (4)
1. | 3406 | Handcrafted candles | 2.5%
2. | 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 | Handbags including pouches and purses; jewellery box | 2.5%
3. | 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 2.5%
4. | 4414 | Wooden frames for painting, photographs, mirrors, etc. | 2.5%
5. | 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft) | 2.5%
6. | 4503 90 90 4504 90 | Art ware of cork (including articles of sholapith) | 2.5%
7. | 4601 and 4602 | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] | 2.5%
8. | 4802 | Hand-made paper and paperboard | 2.5%
9. | 4823 | Articles made of paper mache | 2.5%
10. | 5607, 5609 | Coir articles | 2.5%
11. | 5609 00 20, 5609 00 90 | Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps | 2.5%
12. | 57 | Handmade carpets and other handmade textile floor coverings (including namda/gabba) | 2.5%
13. | 5804 30 00 | Handmade lace | 2.5%
14. | 5805 | Hand-woven tapestries | 2.5%
15. | 5808 10 | Hand-made braids and ornamental trimming in the piece | 2.5%
16. | 5810 | Hand embroidered articles | 2.5%
17. | 6117,6214 | Handmade/hand embroidered shawls | 2.5%
18. | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 2.5%
19. | 6815 99 90 | Stone art ware, stone inlay work | 2.5%
20. | 6912 00 10, 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 2.5%
21. | 6913 90 00 | Statuettes & other ornamental ceramic articles (incl. blue potteries) | 2.5%
22. | 7009 92 00 | Ornamental framed mirrors | 2.5%
23. | 7018 10 | Bangles, beads and small ware | 2.5%
24. | 7018 90 10 | Glass statues [other than those of crystal] | 2.5%
25. | 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase] | 2.5%
26. | 7113 11 10 | Silver filigree work | 1.5%
27. | 7117 | Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland) | 1.5%
28. | 7326 90 99 | Artware of iron | 2.5%
29. | 7419 80 | Artware of brass, copper/copper alloys, electro plated with nickel/silver | 2.5%
30. | 7616 99 90 | Aluminium art ware | 2.5%
31. | 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | 2.5%
32. | 9405 10 | Handcrafted lamps (including Panchloga lamp) | 2.5%
33. | 9401 50, 9403 80 | Furniture of bamboo, rattan, and cane | 2.5%
34. | 9503 | Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll) | 2.5%
35. | 9504 | Ganjifa card | 2.5%
36. | 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material | 2.5%
37. | 9602 | Worked vegetable or mineral carving materials and articles thereof; articles of wax, Stearin, natural gums or natural resins, or of modelling pastes, etc. (including articles of lac, shellac) | 2.5%
38. | 9701 | Hand paintings, drawings, and pastels (including Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.) | 2.5%
39. | 9703 | Original sculptures and statuary, in metal, stone, or any other material | 2.5%"
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 21/2018-Central Tax (Rate), dated the 26th July, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 695(E), dated the 26th July, 2018 and last amended vide Notification No. 20/2021-Central Tax (Rate) dated the 28th December, 2021 vide G.S.R. 898(E), dated the 28th December, 2021.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 13/2025-Integrated Tax (Rate)
G.S.R. 654(E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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. 22/2018-Integrated Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 699(E), dated the 26th July, 2018, namely :-
In the said notification, for the Table and the entries relating thereto, the following shall be substituted, namely:-
"TABLE
S. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate
(1) | (2) | (3) | (4)
1. | 3406 | Handcrafted candles | 5%
2. | 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 | Handbags including pouches and purses; jewellery box | 5%
3. | 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 5%
4. | 4414 | Wooden frames for painting, photographs, mirrors, etc. | 5%
5. | 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft) | 5%
6. | 4503 90 90 4504 90 | Art ware of cork (including articles of sholapith) | 5%
7. | 4601 and 4602 | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] | 5%
8. | 4802 | Hand-made paper and paperboard | 5%
9. | 4823 | Articles made of paper mache | 5%
10. | 5607, 5609 | Coir articles | 5%
11. | 5609 00 20, 5609 00 90 | Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps | 5%
12. | 57 | Handmade carpets and other handmade textile floor coverings (including namda/gabba) | 5%
13. | 5804 30 00 | Handmade lace | 5%
14. | 5805 | Hand-woven tapestries | 5%
15. | 5808 10 | Hand-made braids and ornamental trimming in the piece | 5%
16. | 5810 | Hand embroidered articles | 5%
17. | 6117,6214 | Handmade/hand embroidered shawls | 5%
18. | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 5%
19. | 6815 99 90 | Stone art ware, stone inlay work | 5%
20. | 6912 00 10, 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 5%
21. | 6913 90 00 | Statuettes & other ornamental ceramic articles (incl blue potteries) | 5%
22. | 7009 92 00 | Ornamental framed mirrors | 5%
23. | 7018 10 | Bangles, beads and small ware | 5%
24. | 7018 90 10 | Glass statues [other than those of crystal] | 5%
25. | 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase] | 5%
26. | 7113 11 10 | Silver filigree work | 3%
27. | 7117 | Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland) | 3%
28. | 7326 90 99 | Artware of iron | 5%
29. | 7419 80 | Artware of brass, copper/copper alloys, electro plated with nickel/silver | 5%
30. | 7616 99 90 | Aluminium art ware | 5%
31. | 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | 5%
32. | 9405 10 | Handcrafted lamps (including Panchloga lamp) | 5%
33. | 9401 50, 9403 80 | Furniture of bamboo, rattan, and cane | 5%
34. | 9503 | Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll) | 5%
35. | 9504 | Ganjifa card | 5%
36. | 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material | 5%
37. | 9602 | Worked vegetable or mineral carving materials and articles thereof; articles of wax, Stearin, natural gums or natural resins, or of modelling pastes, etc. (including articles of lac, shellac) | 5%
38. | 9701 | Hand paintings, drawings, and pastels (including Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.) | 5%
39. | 9703 | Original sculptures and statuary, in metal, stone, or any other material | 5%"
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 22/2018-Integrated Tax (Rate), dated the 26th July, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 699(E), dated the 26th July, 2018 and last amended vide Notification No. 20/2021-Integrated Tax (Rate) dated the 28th December, 2021 vide G.S.R. 899(E), dated the 28th December, 2021.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 13/2025-Union Territory Tax (Rate)
G.S.R. 655(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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. 21/2018- Union Territory Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 26th July, 2018, namely:-
In the said notification, for the Table and the entries relating thereto, the following shall be substituted, namely:-
"TABLE
S. No. | Chapter, Heading, Sub-heading or Tariff item | Description of Goods | Rate
(1) | (2) | (3) | (4)
1. | 3406 | Handcrafted candles | 2.5%
2. | 4202 22, 4202 29, 4202 31 10, 4202 31 90, 4202 32, 4202 39 | Handbags including pouches and purses; jewellery box | 2.5%
3. | 4416, 4421 99 90 | Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) | 2.5%
4. | 4414 | Wooden frames for painting, photographs, mirrors, etc. | 2.5%
5. | 4420 | Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work (including lathe and lacquer work, ambadi sisal craft) | 2.5%
6. | 4503 90 90 4504 90 | Art ware of cork (including articles of sholapith) | 2.5%
7. | 4601 and 4602 | Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah [including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] | 2.5%
8. | 4802 | Hand-made paper and paperboard | 2.5%
9. | 4823 | Articles made of paper mache | 2.5%
10. | 5607, 5609 | Coir articles | 2.5%
11. | 5609 00 20, 5609 00 90 | Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps | 2.5%
12. | 57 | Handmade carpets and other handmade textile floor coverings (including namda/gabba) | 2.5%
13. | 5804 30 00 | Handmade lace | 2.5%
14. | 5805 | Hand-woven tapestries | 2.5%
15. | 5808 10 | Hand-made braids and ornamental trimming in the piece | 2.5%
16. | 5810 | Hand embroidered articles | 2.5%
17. | 6117,6214 | Handmade/hand embroidered shawls | 2.5%
18. | 6802 | Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand) | 2.5%
19. | 6815 99 90 | Stone art ware, stone inlay work | 2.5%
20. | 6912 00 10, 6912 00 20 | Tableware and kitchenware of clay and terracotta, other clay articles | 2.5%
21. | 6913 90 00 | Statuettes & other ornamental ceramic articles (incl. blue potteries) | 2.5%
22. | 7009 92 00 | Ornamental framed mirrors | 2.5%
23. | 7018 10 | Bangles, beads and small ware | 2.5 %
24. | 7018 90 10 | Glass statues [other than those of crystal] | 2.5%
25. | 7020 00 90 | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase] | 2.5%
26. | 7113 11 10 | Silver filigree work | 1.5 %
27. | 7117 | Handmade imitation jewellery (including natural seeds, beads jewellery, cardamom garland) | 1.5 %
28. | 7326 90 99 | Artware of iron | 2.5%
29. | 7419 80 | Artware of brass, copper/copper alloys, electro plated with nickel/silver | 2.5%
30. | 7616 99 90 | Aluminium art ware | 2.5%
31. | 8306 | Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali) | 2.5%
32. | 9405 10 | Handcrafted lamps (including Panchloga lamp) | 2.5%
33. | 9401 50, 9403 80 | Furniture of bamboo, rattan, and cane | 2.5%
34. | 9503 | Dolls or other toys made of wood or metal or textile material (including wooden toys of Sawantwadi, Channapatna toys, Thanjavur doll) | 2.5%
35. | 9504 | Ganjifa card | 2.5%
36. | 9601 | Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell, and other animal carving material | 2.5%
37. | 9602 | Worked vegetable or mineral carving materials and articles thereof; articles of wax, Stearin, natural gums or natural resins, or of modelling pastes, etc. (including articles of lac, shellac) | 2.5%
38. | 9701 | Hand paintings, drawings, and pastels (including Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, Basoli, etc.) | 2.5%
39. | 9703 | Original sculptures and statuary, in metal, stone, or any other material | 2.5%"
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No. 21/2018-Union Territory Tax (Rate), dated the 26th July, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 703(E), dated the 26th July, 2018 and last amended vide Notification No. 20/2021-Union Territory Tax (Rate) dated the 28th December, 2021 vide G.S.R. 900(E), dated the 28th December, 2021.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 14/2025-Central Tax (Rate)
G.S.R. 656(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 the recommendations of the Council, hereby notifies the rate of the central tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedule, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.
SCHEDULE
S. No. | Tariff item, Sub-heading, Heading or Chapter | Description
(1) | (2) | (3)
1. | 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks
2. | 6901 00 10 | Bricks of fossil meals or similar siliceous earths
3. | 6904 10 00 | Building bricks
4. | 6905 10 00 | Earthen or roofing tiles
Explanation. For the purposes of this notification,
(a) the expressions "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification;
(c) the words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.
2. This notification shall come into force on the 22nd September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 14/2025- Integrated Tax (Rate)
G.S.R. 657(E). — In exercise of the powers conferred by sub-section (1) of section 5 the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017(12 of 2017, the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax of 12 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on inter-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedule, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.
SCHEDULE
S. No. | Tariff item, Sub-heading, Heading or Chapter | Description
(1) | (2) | (3)
1. | 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks
2. | 6901 00 10 | Bricks of fossil meals or similar siliceous earths
3. | 6904 10 00 | Building bricks
4. | 6905 10 00 | Earthen or roofing tiles
Explanation. For the purposes of this notification,-
(a) the expressions "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification;
(c) the words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 14/2025-Union Territory Tax (Rate)
G.S.R. 658(E). — In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017(12 of 2017, the Central Government, on the recommendations of the Council, hereby notifies the rate of the union territory tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedule, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.
SCHEDULE
S. No. | Tariff item, Sub-heading, Heading or Chapter | Description
(1) | (2) | (3)
1. | 6815 | Fly ash bricks; Fly ash aggregates; Fly ash blocks
2. | 6901 00 10 | Bricks of fossil meals or similar siliceous earths
3. | 6904 10 00 | Building bricks
4. | 6905 10 00 | Earthen or roofing tiles
Explanation. For the purposes of this notification,
(a) the expressions "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification;
(c) the words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
NOTIFICATION
New Delhi, the 17th September, 2025
No. 02/2025-Compensation Cess (Rate)
G.S.R. 659(E). — In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, 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. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th June, 2017, namely :-
In the said notification,
in the SCHEDULE,
i. against S. No. 2, for the entry in column (4), the entry "Nil” shall be substituted;
ii. against S. No. 3, for the entry in column (4), the entry "Nil” shall be substituted;
iii. against S. No. 4, for the entry in column (4), the entry "Nil” shall be substituted;
iv. against S. No. 4A, for the entry in column (4), the entry "Nil" shall be substituted;
V. against S. No. 4B, for the entry in column (4), the entry "Nil” shall be substituted;
vi. against S. No. 39, for the entry in column (4), the entry "Nil" shall be substituted;
vii. against S. No. 40, for the entry in column (4), the entry "Nil” shall be substituted;
viii. against S. No. 41, for the entry in column (4), the entry "Nil" shall be substituted;
ix. against S. No. 42, for the entry in column (4), the entry “Nil” shall be substituted;
Χ. against S. No. 47, for the entries in column (4), the entry “Nil” shall be substituted;
xi. against S. No. 48, for the entries in column (4), the entry "Nil" shall be substituted;
xii. against S. No. 50, for the entries in column (4), the entry "Nil" shall be substituted;
xiii. against S. No. 51, for the entries in column (4), the entry "Nil” shall be substituted;
xiv. against S. No. 52, for the entries in column (4), the entry "Nil” shall be substituted;
xv. against S. No. 52A, for the entries in column (4), the entry "Nil” shall be substituted;
xvi. against S. No. 52B, for the entries in column (4), the entry "Nil" shall be substituted;
xvii. against S. No. 53, for the entries in column (4), the entry "Nil” shall be substituted;
xviii. against S. No. 54, for the entries in column (4), the entry "Nil” shall be substituted;
xix. against S. No. 55, for the entries in column (4), the entry "Nil" shall be substituted.
2. This notification shall come into force on 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: -The principal notification No.1/2017-Compensation Cess (Rate), dated the 28th day of June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 28th day of June, 2017, and was last amended vide notification No. 3/2023-Compensation Cess (Rate), dated the 26th July, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 553(E), dated the 26th July, 2023.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. KUMAR SARVESH SRIVASTAVA