Tariff classification correction in CGST rate notification updates the goods code used in the published entry.
A corrigendum corrects the tariff classification entry in Notification No. 01/2026-Central Tax (Rate), dated 30 April 2026. The specified line in the earlier notification is amended by substituting the goods code "2202 99 90" with "2202 91 00" in the relevant CGST rate notification, thereby aligning the published text with the intended entry.

CGST rate schedule amendments revise tariff classification entries for specified goods and take effect from 1 May 2026.
Amends the Central Goods and Services Tax rate notification to align schedule entries with changes made by the Finance Act, 2026. It revises tariff classification entries in Schedule I at 2.5% and Schedule III at 20% by substituting the specified HSN codes against the relevant serial numbers, including goods classified under heading 2202 99 and related sub-classifications. The notification is issued under the CGST Act on the recommendation of the Council and takes effect from 1 May 2026.

GST rates on tobacco products amended: biris at 9%, multiple tobacco items at 20%, 14% schedule removed, effective 1 Feb 2026.
The notification amends the Central GST rate schedules: inserts biris into Schedule II at 9%; inserts pan masala, unmanufactured tobacco, tobacco refuse, cigars/cheroots/cigarillos/cigarettes, other manufactured tobacco and substitutes (excluding biris), and inhalation products containing tobacco or nicotine into Schedule III at 20%; and omits Schedule VII at 14%. The amendments take effect on 1 February 2026.

Definition of Nominated Agency clarified, linking exemption eligibility to lists appended in the cited customs notification.
Substitutes clause (c) in the Explanation to define "Nominated Agency" as entities appearing in Lists 13, 14 and 15 appended to Table I of the referenced customs notification, making exemption eligibility for supply of gold, silver or platinum dependent on inclusion in those lists and setting a prospective effective date.

Corrigendum to tax notification correcting sequential lettered references to ensure accurate clause labeling in the rate schedule.
Corrigendum to Notification No. 9/2025 - Central Tax (Rate) corrects lettered references on page 88, replacing b. with a., c. with b., d. with c., e. with d., f. with e., g. with f., h. with g., and i. with h., confined to typographical labeling within the published rate notification.

E-commerce operator liability for local delivery services expands to cover tax payment on intra State supplies with registration exception.
The electronic commerce operator (ECO) is to pay tax on intra State supplies of services by way of local delivery supplied through the ECO, except where the person supplying such services through the ECO is liable for registration under the Central Goods and Services Tax Act; this change is made by Notification No. 17/2025 Central Tax (Rate) as an amendment to Notification No. 17/2017 Central Tax (Rate) with a specified commencement date.

Insurance exemption scope clarified: individual and family coverages exempted and e-commerce local delivery excluded from GTA treatment.
Amendment to Notification No.12/2017 inserts exclusions for local delivery services provided by or through an Electronic Commerce Operator; adds entries 36C-36E under Heading 9971 exempting services of life and health insurance to insureds who are not a group and reinsurance of those services, with explanations that exemptions apply to contracts covering an individual or an individual and family (family as those insured as family in the contract); revises definitions to exclude electronic commerce operators from "goods transport agency", defines "group" for the insurance exemptions, and defines "health insurance business".

GST rate amendments: Revised central tax rates for specified services with conditional input tax credit limits and clarified transport definitions.
Revises Notification No. 11/2017 by substituting central tax rates for numerous service entries and by imposing conditional levy mechanics whereby concessional rates are subject to absence or limitation of input tax credit on goods and services used in supply. The amendment restructures rate entries for transport and logistics services, postal and delivery services, job-work and manufacturing services on goods owned by others, beauty and personal services, and other professional and business services; inserts and clarifies definitions for multimodal transporter, mode of transport, handicraft goods, and revises the definition of goods transport agency to exclude certain electronic commerce local delivery services.

Central GST on construction materials notified, imposing central tax on listed bricks, aggregates, blocks and roofing tiles.
Notification prescribes a central tax rate of 6 per cent on specified construction materials for intra-State supplies, listing fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification directs use of the First Schedule to the Customs Tariff Act for tariff interpretation and adopts definitions from the CGST, IGST and UTGST Acts; it is issued under section 9(1) and section 15(5) of the CGST Act and specifies a commencement date.

Concessional CGST rate extended to specified handicraft goods, granting preferential tax treatment under amended notification.
Substitution of the rate Table in Notification No. 21/2018-Central Tax (Rate) to list specified handicraft goods by tariff headings and to apply concessional CGST rates to those enumerated items, with the amended Table replacing the prior entries and an implementation date specified.

Concessional CGST rate for old and used vehicles revised by substituting the applicable schedules, effective later in September.
Replaces the reference to Schedule IV of Notification No. 1/2017 with Schedule II or Schedule III of Notification No. 9/2025 in Notification No. 8/2018-Central Tax (Rate), thereby changing which schedules determine the concessional CGST rate applicable to old and used vehicles; effective 22nd September, 2025.

Concessional CGST rate revised for petroleum and coal bed methane supplies; substitution lowers the rate, effective from notified date.
The notification amends Notification No. 3/2017 Central Tax (Rate) by substituting the entry in column (4) against S. No. 1 in the TABLE with "9%", thereby revising the concessional CGST rate applicable to specified supplies for petroleum operations and coal bed methane operations; the amendment is issued under section 11(1) of the Central Goods and Services Tax Act, 2017 and shall come into force on 22 September 2025.

Exemption of intra State supplies from central GST for goods specified in the notification Schedule, subject to defined conditions.
Exemption of intra State supplies of goods from the whole of central tax under section 9 is granted where those goods are described in the appended Schedule by tariff item, heading, sub heading or Chapter; the notification includes definitions for unit container and pre packaged and labelled, ties tariff terminology to the Customs Tariff First Schedule, defines Government entity by form and equity/control, and incorporates Annexure I (listed drugs) and Annexure II (listed indigenous handmade musical instruments).

CGST rate schedules for specified goods are revised from 22 September 2025 across multiple tax slabs.
Central Government notifies revised CGST rates for intra-State supplies of goods from 22 September 2025, superseding the earlier rate notification subject to prior things done or omitted. The schedules prescribe rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% for specified goods, determined by the corresponding tariff item, sub-heading, heading or Chapter. The notification also defines unit container and pre-packaged and labelled, and applies the Customs Tariff interpretation rules.

Specified premises definition revised under GST rules, aligning electronic commerce operator provisions and effective next fiscal year.
This amendment to Notification No. 17/2017-Central Tax (Rate) substitutes item (c) in the Explanation to define "specified premises" by reference to clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), aligning terminology with that provision and implementing GST Council recommendations regarding electronic commerce operators; the amendment takes effect from the 1st day of April, 2025.

Reverse charge mechanism excludes body corporates and composition taxpayers from applicability under amended CGST rate notification.
The Central GST rate notification is amended to exclude body corporate from the class described as "Any person" at serial number 4, and to exclude persons who have opted for the composition levy from the class described as "Any registered person" at serial number 5AB, thereby narrowing the reverse charge mechanism's applicability.

GST nil-rating for Motor Vehicle Accident Fund insurance services; insurer definition added and training partner included.
The notification amends the Central Tax (Rate) schedule by substituting "transmission and distribution" with "transmission or distribution" at serial 25A; inserting a nil-rated entry for services of insurance provided by the Motor Vehicle Accident Fund (contributions made by insurers from third-party motor insurance premiums) as serial 36B; adding a training partner approved by the National Skill Development Corporation as item (f) at serial 69; omitting item (w) in paragraph 2 effective 1 April 2025; and adding a definition that "insurer" has the meaning in the Insurance Act.

Specified premises criteria updated: new supply thresholds and opt-in/out declaration process affect hotel accommodation GST rates.
The notification redefines "Specified premises", effective 1 April 2025, to include premises meeting a prior year per unit accommodation value threshold, premises for which a registered supplier files an opt in declaration between 1 January and 31 March of the preceding financial year, and premises for which an applicant files an opt in within fifteen days of registration acknowledgement; it prescribes separate Annexure VII-IX templates for opt in and opt out declarations to be filed before the jurisdictional GST authority, each declaration to be filed separately for each premises.

GST rate change for old and used motor vehicles: higher rate substituted with immediate effect under central tax notification.
Amendment substitutes the rate entry against serial number four in the table of Notification No. 8/2018-Central Tax (Rate), increasing the Central GST rate applicable to old and used motor vehicles. The change is effected under sub section (1) of section 11 of the Central Goods and Services Act, 2017, on the Council's recommendation and is brought into force with immediate effect.

GST amendment adds 'food inputs for (a) above' to supply entry for ICDS-related fortified rice, effective immediately.
The Central Government amends Notification No. 39/2017 Central Tax (Rate) by inserting after the existing entry for "Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government" a new clause: "(c) food inputs for (a) above," thereby expanding the table entry in column 3 against S. No. 1; the amendment is effective immediately.