This document provides a comprehensive analysis of the indirect tax amendments proposed in the Finance Bill 2025. It covers changes to Goods and Services Tax (GST), Customs Act, Customs Tariff Act, and Central Excise Act. Key areas include Input Tax Credit (ITC) reforms, changes to time of supply rules, appeal procedures, and SEZ provisions. This analysis is crucial for tax professionals, businesses, and anyone needing to understand the implications of the Finance Bill 2025 on indirect taxation.