Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued a set of notifications (No. 12/2025 - Central Tax, Integrated Tax, and Union Territory Tax (Rate)) to amend earlier GST rate-related provisions, ensuring alignment with the recently issued Notification No. 9/2025. These changes will come into effect from September 22, 2025. Key Changes Announced Central Tax (Rate) - Notification No. 12/2025 Amends Notification No. 8/2018-Central Tax (Rate) dated January 25, 2018. Substitut
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FAQ :
The main purpose is to technically update cross-references in GST rate notifications to align them with the recently issued Notification No. 9/2025, which restructured GST schedules.
Notification No. 12/2025 (Central Tax, Integrated Tax, and Union Territory Tax (Rate)) has been issued to amend earlier notifications.
The amendments will be effective from September 22, 2025.
References to 'Schedule IV of Notification No. 1/2017-Central Tax (Rate)' and similar for Integrated and UT Tax have been substituted with references to 'Schedule II or Schedule III of Notification No. 9/2025-Central Tax (Rate)' and its Integrated and UT Tax counterparts.
The changes are primarily technical amendments to update cross-references, ensuring consistency with Notification No. 9/2025, which restructured GST schedules for various goods and services.
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