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.
- Substitutes the reference to "Schedule IV of Notification No. 1/2017-Central Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Central Tax (Rate)".
Integrated Tax (Rate) - Notification No. 12/2025
- Amends Notification No. 9/2018-Integrated Tax (Rate) dated January 25, 2018.
- Replaces the reference to "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)".
Union Territory Tax (Rate) - Notification No. 12/2025
- Amends Notification No. 8/2018-UT Tax (Rate) dated January 25, 2018.
- Substitutes the reference to "Schedule IV of Notification No. 1/2017-UT Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-UT Tax (Rate)".
Purpose of the Amendment
The modifications are primarily technical in nature, aimed at updating cross-references in the GST rate notifications. This ensures consistency with the latest Notification No. 9/2025, which restructured GST schedules for various goods and services.
Effective Date
The amendments will be effective from September 22, 2025, providing businesses with sufficient clarity for compliance.
Official copy of the notificaiton has been attached
CAclubindia
