Quick Summary
Introduction The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 06/2025 on January 16, 2025, introducing significant amendments to GST rates and provisions. These changes, effective from April 2025, aim to enhance clarity in taxation and streamline processes across sectors. Key Highlights of the Notification 1. Update to Notification No. 12/2017 - Central Tax (Rate) Transmission and Distribution: The words "transmission and distribution" are now replaced with
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FAQ :
The amendments introduced by Notification No. 06/2025 are effective from April 1, 2025.
The phrase 'transmission and distribution' in Notification No. 12/2017 has been amended to 'transmission or distribution' under Serial No. 25A.
Yes, insurance services provided by the Motor Vehicle Accident Fund are now exempted from GST under a new entry (Serial No. 36B).
Training partners approved by the National Skill Development Corporation (NSDC) are now included under Serial No. 69, impacting skill development services.
The term 'insurer' is now aligned with the definition provided in Section 2(9) of the Insurance Act, 1938.
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