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.

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.

Concessional GST on certain bricks requires suppliers to forgo input tax credit to access the reduced intra state rate.
A concessional central GST rate applies to intra state supplies of specified bricks, blocks and roofing tiles provided input tax credit on goods or services used exclusively for those supplies is not taken and any partly used inputs/services have their input tax credit reversed as if the supplies were exempt; the reduced rate is limited to the tariff entries listed and is subject to the First Schedule interpretation rules and the notification's commencement provisions.

GST exemption on specified COVID-related medicines reduces central tax rates for listed drugs for a limited period.
The Central Government exempts the goods listed in the notification from so much of central tax as is in excess of the amount calculated at the rates set out in the Table accompanying the notification; the Table identifies individual pharmaceutical products and specifies the applicable central tax rate for each listed product, with certain medicines Nil rated and others assigned a reduced central tax rate for the temporary period of the notification.

Concessional CGST rate for Covid relief supplies applies to specified medical goods, imposing reduced or nil tax until specified date.
Concessional CGST relief exempts the portion of central tax exceeding the specified reduced or nil rate for listed Covid 19 relief goods by reference to their tariff headings; the table designates particular medical supplies and devices with assigned reduced or nil CGST rates, and the concession is time limited to the notification's stated terminal date.

Grant of alcoholic liquor licence not treated as supply for GST purposes; licence and application fees not taxable.
The Central Government notifies that the service by way of grant of alcoholic liquor licence, against consideration (licence fee, application fee or by any other name) provided by State Governments in their capacity as public authorities shall be treated neither as a supply of goods nor a supply of service, and that no GST is leviable on such licence or application fees payable for alcoholic liquor for human consumption; the notification is given retrospective effect subject to a no-refund condition for central tax collected.

Tax exemption for FAO supplies conditional on senior government certification of goods for specified projects, effective October first.
Exemption from the whole of the Central Tax under section 9 is provided for all goods supplied to the Food and Agricultural Organisation of the United Nations for execution of specified projects, subject to certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare verifying the quantity and description of the goods and that they are intended for use in executing those projects; effective 1 October 2019.

Tax refund entitlement for airport duty free retailers limited by rule 95A and definition of outgoing international tourist.
Retail outlets in the departure area of an international airport beyond immigration counters that make tax free supplies to an outgoing international tourist are specified as entitled to claim refund of central tax paid on inward supplies, subject to the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017; an outgoing international tourist is defined as a non resident entering for a stay not exceeding six months for legitimate non immigrant purposes.

Reverse charge liability requires promoters to pay GST on specified real estate supplies received from unregistered suppliers.
The notification imposes reverse charge on promoters for supplies received from unregistered suppliers in three categories: shortfall supplies relative to prescribed minimum procurement for construction projects, cement falling under the stated tariff heading when supplied to a promoter, and capital goods supplied for construction of projects taxed at the prescribed project rates; definitions of "promoter," "Real Estate Project," "Residential Real Estate Project," and "floor space index" delimit the scope and the measure of applicability.

GST liability on development rights and FSI: promoters must pay central tax by the project completion or first occupation.
Notification designates promoters who receive development rights or FSI, or long term land leases paid via construction services or upfront amounts, as registered persons required to pay central tax on consideration for development rights/FSI and on upfront lease amounts relatable to residential construction, as well as on construction services supplied against development rights/FSI; tax is payable in the tax period not later than that in which the project completion certificate is issued or first occupation occurs.

Composition scheme allows eligible small suppliers reduced tax rate but bars tax collection and input tax credit claims.
Notification establishes a composition scheme charging central tax at three percent on intra State first supplies by registered persons whose preceding year aggregate turnover did not exceed fifty lakh rupees, subject to eligibility limitations (no inter State supplies, not casual/non resident, not via specified e commerce operators, and exclusions in the annexure). Persons under the scheme shall not collect tax or claim input tax credit, must issue a bill of supply with a required declaration, pay tax on inward supplies where applicable, and where prior input tax credit was availed must remit equivalent credit amounts with remaining credit lapsing.

Exemption for precious metal supplies by nominated agencies to exporters subject to export proof and tax recovery if not furnished.
Exemption from central tax applies to intra State supply of gold, silver or platinum by a Nominated Agency under the Export Against Supply scheme to a registered person, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the metal within the prescribed period and submit the shipping bill/bill of export with GSTIN and export invoice within the stipulated timeframe; failing production of export proof, the Nominated Agency must pay the central tax on the unexported quantity with interest.

Concessional CGST rate for handicraft goods limits central tax on specified intra state supplies to lower slab.
Exempts intra state supplies of specified handicraft goods from central tax to the extent tax exceeds the concessional rates set in the Table, defining handicraft goods as predominantly hand made items with distinctive ornamentation or cultural features. The mechanism applies by reference to tariff items and descriptions in a prescribed Table that lists categories of handicrafts and their concessional CGST rates; the notification is effective on the stated commencement date and subsequent notifications have amended certain tariff entries and rates, including a value threshold for shawls.

Concessional CGST on used motor vehicles: central tax applies only to the supplier's margin where no input tax credit is claimed.
Concessional central tax applies to specified old and used motor vehicles by taxing only the supplier's margin. Where depreciation was claimed, margin equals consideration received less depreciated value on the date of supply; otherwise margin equals selling price less purchase price, with negative margins ignored. The concession does not apply if the supplier has availed input tax credit, CENVAT, VAT credit or other tax credits on the goods.

Exemption for profit petroleum: CGST does not apply to Central Government's contractual share paid under petroleum exploration leases.
Exempts from central tax the intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas where the consideration paid to the Central Government is characterized in the contract as the Central Government's share of profit petroleum, removing CGST liability on that specific contractual form of consideration.

Tax liability timing for construction-for-development-rights: liability arises when possession or right in the constructed property is transferred.
Registered persons supplying development rights in exchange for construction services, and those supplying construction services in exchange for development rights, are subject to a special rule: the liability to pay central tax on such supplies (where consideration is received as construction service or development rights) arises when the developer, builder or construction company transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by executing a conveyance deed or similar instrument.

CGST concession for intra State supplies to registered exporters subject to conditions including export within specified period.
An exemption limits central tax on intra State supplies to registered recipients for export so that liability is capped at CGST at the rate of 0.05%, provided the supplier issues a tax invoice and the recipient fulfils specified conditions including export within ninety days, inclusion of GSTIN and invoice number in the shipping bill, registration with an export council or commodity board, order placement and notification to the supplier's tax officer, prescribed movement to port or registered warehouse with acknowledgement for aggregated consignments, and provision of export documentation to the supplier and tax officer.

Reduced GST rate for unit pack food distributed free to economically weaker sections, subject to Deputy Secretary certificate.
A reduced central GST rate is prescribed for food preparations put up in unit containers intended for free distribution to economically weaker sections under government approved programmes, also covering Fortified Rice Kernel and related food inputs; the supplier must produce a Deputy Secretary level certificate within five months (or extended period allowed by the jurisdictional commissioner) confirming free distribution, and tariff classification follows the First Schedule to the Customs Tariff Act, 1975.

Reduced CGST rate for leased motor vehicles where vehicles were acquired and leased under transitional purchase conditions.
Reduced central tax applies to motor vehicles in Chapter 87 at sixty-five percent of the otherwise applicable central tax where vehicles were purchased before 1 July 2017 and supplied on lease before that date, subject to conditions. Eligibility is limited to vehicles acquired pre-1 July 2017 and either (a) purchased by the lessor and leased before that date, or (b) supplied by a registered person who purchased pre-1 July 2017 and did not claim input tax credits for central excise, VAT or other taxes on the vehicle. The notification ceases to apply on or after 1 July 2020.