GST NOTIFICATIONS 01/2025 to 04/2025: GST rate notifications to implement recommendations of 55th GST Council (Goods)
260281*Notification No. 01/2025 – Central Tax (Rate)*
✅ Amendments to Notification No. 01/2017-Central Tax (Rate)
✅ Reduces the GST rate on Fortified Rice Kernel (FRK), classifiable under HSN 1904, to 5%.
✅ Amendment in the definition of ‘pre-packaged and labelled’ – to now cover all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are ‘pre-packed’ as defined under the Legal Metrology Act, or a label affixed thereto is required to bear the declarations under the provisions of the Act and rules.
✅ This notification shall come into force with immediate effect.
*Notification No. 02/2025 – Central Tax (Rate)*
✅ Amendments to Notification No. 01/2017-Central Tax (Rate)
✅ Exempts the GST on gene therapy.
✅ This notification shall come into force with immediate effect.
*Notification No. 03/2025 – Central Tax (Rate)*
✅ Amendments to Notification No. 39/2017-Central Tax (Rate)
✅ Under Entry No.1, Concessional 5% GST rate had been also notified on food inputs of food preparations under HSN 19 or 21 that are supplied for food preparations intended for free distribution to economically weaker sections under a government program subject to the existing conditions.
✅ This notification shall come into force with immediate effect.
*Notification No. 04/2025 – Central Tax (Rate)*
✅ Amendments to Notification No. 08/2018-Central Tax (Rate)
✅ GST rate increase from 12% to 18 % on sale of all old and used vehicles, including EVs other than those specified at 18% – has now been notified.
✅ This notification shall come into force with immediate effect.
