The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 11/2025 under the Central Tax (Rate), Integrated Tax (Rate), and Union Territory Tax (Rate), revising applicable GST rates on specific services. The amendments, effective from September 22, 2025, align with recommendations of the GST Council.
Key Highlights of Notification 11/2025
Central GST (CGST) Rate Revision
- Against Serial No. 1 of Notification 3/2017-Central Tax (Rate), the tax rate has been substituted with 9%.
- This adjustment modifies the earlier exemption/structure and will apply uniformly under CGST.
Integrated GST (IGST) Rate Revision
- For Serial No. 1 of Notification 3/2017-Integrated Tax (Rate), the rate has been revised to 18%.
- This ensures consistency in taxation for inter-state services under IGST.
Union Territory GST (UTGST) Rate Revision
- Under Serial No. 1 of Notification 3/2017-Union Territory Tax (Rate), the applicable rate has been changed to 9%, mirroring the CGST update.
Uniform Effective Date
- The changes under CGST, IGST, and UTGST will take effect from September 22, 2025 across India.
Background
The original notifications-3/2017-Central Tax (Rate), 3/2017-Integrated Tax (Rate), and 3/2017-Union Territory Tax (Rate) were issued on June 28, 2017 and last amended through Notification 08/2022 in July 2022. The latest amendment (11/2025) marks another step in rationalizing GST structures for better compliance and uniformity.
Industry Impact
The revised rates are expected to impact businesses availing or providing the services covered under Serial No. 1 of the 2017 notifications. While the specific services are not detailed in this amendment itself, the move signals the government's focus on tax rationalization and alignment across CGST, IGST and UTGST frameworks.
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