Notification – Further Amendments to Notification No. 21/2018-Central Tax (Rate) under Section 11 of the CGST Act, 2017

Last updated: 19 September 2025

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This notification introduces further amendments to the Central Tax (Rate) Notification No. 21/2018, effective from 17th September 2025. These changes, made under Section 11 of the CGST Act, 2017, specifically update the tax rates for certain goods. The revised table now includes handcrafted candles, handbags (including pouches and purses, jewellery boxes), carved wood products and art ware, and wooden frames for paintings, photographs, and mirrors, all subject to a 2.5% tax rate.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 13/2025-Central Tax (Rate)

New Delhi, the 17th September, 2025

G.S.R...-(E). - In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 21/2018-Central Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i) vide number G.S.R. 695(E), dated the 26th July, 2018,namely:-

In the said notification, for the Table and the entries relating thereto, the following shall be substituted, namely:-

TABLE

S. No	Chapter, Heading, Sub-heading orTariff item	Description of Good	Rate
(1)	(2)	(3)	(4)
1	3406	Handcrafted candles	2.5 %
2	4202 22,4202 29,4202 31 10,4202 31 90,4202 32,4202 39	Handbags including pouches and purses; jewellery box	2.5 %
3	416,4421 99 90	Carved wood products, art ware/decorative articles of wood (including inlaywork, casks, barrel, vats)	2.5 %
4	4414	Wooden frames for painting, photographs, mirrors, etc.	2.5 %

Official copy of the circular has been attached

FAQ :

This notification introduces further amendments to the Central Tax (Rate) Notification No. 21/2018, updating tax rates for specific goods.

The amendments affect handcrafted candles, handbags (including pouches and purses, jewellery boxes), carved wood products and art ware, and wooden frames for paintings, photographs, and mirrors.

The new tax rate for the specified goods is 2.5%.

These amendments were made under sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017.

This notification is effective from the 17th September, 2025.

Notification No : Notification No. 13/2025-Central Tax (Rate)
Source : https://www.caclubindia.com/notice_circulars/notice_list_add_admin.asp

Attached File : 322600_11495_13_2025_ctr_eng.pdf

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