The Central Board of Indirect Taxes and Customs (CBIC) has released Frequently Asked Questions (FAQs) - 3 to clarify the latest GST-related changes notified on September 17, 2025. These FAQs aim to provide clear guidance for taxpayers, businesses, and industry stakeholders on the updated Goods and Services Tax (GST) framework.
The new set of FAQs outlines:
- Revised CGST Rates: Details of updated central GST rates across multiple goods and services categories.
- Exemption Lists: Clarification on which goods and services continue to enjoy tax exemptions.
- Handicraft Sector Updates: Specific GST treatment for handicraft products to support artisans and small-scale producers.
- Compensation Cess Changes: Updated cess structure explained for better compliance.
FAQs are as follows
Q1. In which notification will I find the CGST rates changes for goods? Is a new Notification being issued?
You will find the changes in CGST rates on goods in Notification No. 9/2025- Central Tax (Rate) dated 17.9.2025. This Notification No. 9/2025- Central Tax (Rate) dated 17.9.2025 has been issued in supersession of earlier Notification No.1/2017- Central Tax (Rate) dated 28th June 2017.
The same is available on https://taxinformation.cbic.gov.in/viewpdf/1010436/ENG/Notifications
Q2. In which notification will I find the list of exempted goods from CGST? Is a new Notification being issued?
You will find the list of goods exempted from CGST in Notification no. 10/2025-Central Tax (Rate) dated 17.9.2025. This Notification no. 10/2025-Central Tax (Rate) dated 17.9.2025 has been issued in supersession of earlier Notification No.2/2017- Central Tax (Rate) dated 28th June 2017.
The same is available on https://taxinformation.cbic.gov.in/viewpdf/1010437/ENG/Notifications
Q3. In which notification will I find the GST rate for handicrafts? Is a new Notification being issued?
You will find the GST rates for handicrafts in Notification no. 13/2025-Central Tax (Rate) dated 17.9.2025. This Notification no. 13/2025-Central Tax (Rate) dated 17.9.2025 has been issued to amend Notification No.21/2018- Central Tax (Rate) dated 26th July, 2018.
The same is available on https://taxinformation.cbic.gov.in/viewpdf/1010440/ENG/Notifications
Q4. Which notification prescribes the amended rates of compensation cess?
Notification no. 1/2017-Compensation Cess (Rate) dated 28.6.2017 has been amended vide Notification no. 2/2025-Compensation Cess (Rate) dated 17.9.2025 to notify the changes in compensation cess rates.
The same is available on https://taxinformation.ebic.gov.in/view-pdf/1010449/ENG/Notifications
Q5. Which is the notification relating to change in GST rate on goods imported for petroleum operations?
Please refer to notification no. 11/2025- Central Tax (Rate) dated 17.9.2025 in this regard.
The same is available on https://taxinformation.ebic.gov.in/view-pdf/1010438/ENG/Notifications
Q6. Has a new notification been issued for bricks under Special Composition Scheme?
There is no change in GST rate under the special composition scheme for bricks other than sand lime bricks. Notification no. 14/2025- Central Tax (Rate) dated 17.9.2025 has been issued in this regard.
The same is available on https://taxinformation.ebic.gov.in/view-pdf/1010441/ENG/Notifications
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