Govt extends appeal filing deadline under Section 112 CGST Act to 30 June 2026; three-month limit thereafter
The government, exercising powers under section 112 of the Central Goods and Services Tax Act, 2017, notifies that appeals to the GST Appellate Tribunal may be filed up to 30 June 2026 for all cases where the order appealed against was communicated before 1 April 2026; for orders communicated on or after 1 April 2026, appeals must be filed within three months from the date of communication. This extends the filing deadline for earlier communications while instituting a uniform three-month limitation for subsequent communications.

Government designates select GST cases under proviso to s.109(5) CGST Act for exclusive central hearing on s.14/14A and s.20 issues
The government, exercising powers under the third proviso to section 109(5) of the Central GST Act on Council recommendation (notification dated 17 September 2025), designates certain cases to be heard exclusively by the Principal Bench: cases pending before two or more State Benches where the President is satisfied an identical question of law arises; cases involving one or more issues falling under section 14 or 14A of the Integrated GST Act; and cases involving one or more issues falling under section 20 of the Central GST Act.

Government amends Notification No.29/2025-Customs to exempt specified artworks and antiques from customs duty and integrated tax under section 3(7)
The government amends Notification No. 29/2025-Customs to clarify that items specified in the referenced Schedule (relating to exemption for works of art and antiques) are exempt not only from customs duty specified in the original notification but also from the entire integrated tax leviable under section 3(7) of the Customs Tariff Act; the amendment takes effect on 22 September 2025.

Government amends customs exemption to add specified defence equipment, simulators, missiles, RPAs; effective 22 September 2025
The government amends an earlier customs exemption notification to add a list of specified defence equipment, parts, sub-assemblies, technical documentation and related items (including flight and target motion simulators, aircraft and naval platforms, ejection seats, high-performance batteries, radios, diving and rescue systems, missiles, rockets, RPAs, and various parts and testing equipment) exempt from customs duty when imported by the Ministry of Defence or the defence forces; the amendment cites powers under the Customs Act and Customs Tariff Act and takes effect on 22 September 2025.

Amendment sets 18% customs duty for specified imports used in petroleum and coal-bed methane operations from 22 Sep 2025
An amendment to a 2017 customs notification replaces the duty rate entry for a specified item so that the applicable rate when imported by a specified person for petroleum or coal-bed methane operations under the specified policy is 18%. The change takes effect on 22 September 2025 and modifies the earlier notification issued in 2017, which had been subsequently amended in 2025. The amendment is issued under the government's customs and tariff powers as a public-interest measure.

Government amends Notification No.17/2017 via Notification 17/2025 updating UTGST rates and related entries per GST Council
The government proposes to amend Notification No. 17/2017 (Union Territory Rate) dated 28 June 2017 to give effect to the 56th GST Council's recommendations, updating the Union Territory Goods and Services Tax (UTGST) rate schedule. The amendment, issued as Notification 17/2025 dated 17 September 2025, modifies applicable UTGST rates and related entries to align levy and compliance requirements with the Council's decisions, thereby altering tax applicability and administrative provisions for supplies within Union Territories.

Excludes local delivery services from Notification scope except when supplied through an e-commerce operator liable under section 22(1)
The notification amends the earlier Central Tax (Rate) notification by inserting a new clause excluding "services by way of local delivery" from its scope, except where the supplier provides such services through an electronic commerce operator and is liable to register under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. The amendment takes effect from 22 September 2025 and updates the rate notification framework as previously issued in 2017 and last amended in January 2025.

Notification 17/2025 revises IGST rates under Integrated Tax (Rate) schedule, implementing 56th GST Council recommendations
The notification amends the 14/2017 Integrated Tax (Rate) schedule dated 28 June 2017 to give effect to the 56th GST Council's recommendations by revising IGST rates; issued as Notification 17/2025 dated 17 September 2025. It updates applicable IGST rate entries, aligning the rate structure and tariff headings under the integrated GST framework, and prescribes the revised tax incidences and effective dates for implementation of the altered IGST rates.

Proposed amendment to Notification 12/2017 revising UTGST rates per 56th GST Council; new Notification 16/2025
Notification proposes amending Notification 12/2017 - Union Territory Tax (Rate), dated 28 June 2017, to give effect to the 56th GST Council's recommendations by revising applicable UTGST rates. A new notification numbered 16/2025, dated 17 September 2025, institutes the updated UTGST rate schedule; the proposed amendment adjusts taxable classifications and percentage rates under UTGST to align with the Council's policy decisions and replaces or supplements prior rate entries as specified in the 2017 instrument.

Government appoints 1 October 2025 as commencement date for clauses (ii)-(iii) of s.121 and ss.122-124,126-134 Finance Act, 2025
The government appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 121, sections 122-124 and sections 126-134 of the Finance Act, 2025, shall come into force, under powers conferred by clause (b) of sub-section (2) of section 1 of that Act. The notification effectuates commencement of those specified statutory provisions relating to central indirect tax administration.

Notification 16/2025 revises IGST rates per 56th GST Council, amending Notification No. 9/2017 (Integrated Tax Rate)
Amendment to an existing integrated tax notification updates IGST rates to implement recommendations from the 56th GST Council, modifying Notification No. 9/2017-Integrated Tax (Rate) dated 28 June 2017; the amending notification, numbered 16/2025 and dated 17 September 2025, adjusts the IGST rate schedule and related rate provisions, thereby changing tax treatment on specified supplies subject to integrated goods and services tax as set out in the revised notification.

Amendment adds nil-rate Entries 36C-36E under Heading 9971, exempts life/health insurance, redefines local e-commerce delivery
The notification amends the central tax rate schedule to (1) exclude local delivery services provided by or through electronic commerce operators from a specified entry, (2) insert exempt entries (36C-36E) under Heading 9971 granting nil-rate treatment to life and health insurance services provided to non-group insured persons (including individual-and-family contracts) and to reinsurance of those services, (3) redefine "goods transport agency" to exclude e-commerce operators providing local delivery, (4) define "group" for the insurance exemptions and define "health insurance business" to include various medical and personal accident covers. The amendments take effect from 22 September 2025.

Notification amends Notification No. 8/2017 to revise IGST rates as per Instrument 15/2025 dated 17-09-2025
The notification proposes amendments to Notification No. 8/2017-Integrated Tax (Rate) dated 28 June 2017 to give effect to recommendations of the 56th GST Council, specifically revising IGST rates. It identifies the instrument 15/2025 dated 17-9-2025 as modifying IGST rate schedules under the integrated goods and services tax regime and directs the relevant tax authority to update applicable IGST rates accordingly, without altering procedural or compliance provisions beyond rate changes.

GST annual return exempt for registered taxpayers with turnover up to Rs 2 crore under proviso s.44(1), effective 2024-25
By notification dated 17 September 2025, the tax authority, exercising powers under the proviso to section 44(1) of the Central Goods and Services Tax Act, exempts registered persons whose aggregate turnover in any financial year does not exceed Rs. 2 crore from the obligation to file the GST annual return for that financial year, effective for the financial year 2024-25 onwards, based on the recommendations of the GST Council.

Amendment to 2017 UTGST rate notification adopting 56th GST Council recommendations via Notification No. 15/2025 dated 17-09-2025
The issuing authority proposes amending a 2017 union territory tax rate notification to implement recommendations of the 56th GST Council, updating UTGST rates by Notification No. 15/2025 dated 17-09-2025. The amendment modifies applicable UTGST levy provisions and rate schedules to reflect council decisions, affecting classification and tax incidence for supplies within union territories. Taxpayers and administrating officers must apply the revised rates and related procedural adjustments from the stated notification date, with compliance and transitional implications for ongoing assessments and filings.

Central Government amends Notification No.11/2017 CGST Rate: tariff revisions, new service rules, input tax credit limits
The Central Government amends Notification No.11/2017 (CGST Rate) to implement 56th GST Council recommendations, effective largely from 22 September 2025 (certain changes effective 1 April 2025). Multiple tariff entries are revised (notably several services reclassified to 9%, 2.5%, 0.75% or 0%), new conditions limit input tax credit for specified services, and detailed rules for multimodal transportation, container rail transport, renting of goods carriages, job-work, delivery, and beauty/well-being services are introduced. The amendment inserts and clarifies definitions (goods transport agency, multimodal transporter, mode of transport, recognised sporting event, handicraft goods) and adds explanations on "premises" and registration amendments.

Central government imposes 6% CGST on specified bricks, fly ash aggregates, blocks and tiles effective 22 September 2025 (ss.9(1),15(5))
The central government notifies a 6% Central GST on specified brick and related goods-including fly ash bricks/aggregates/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-under the listed tariff headings, effective 22 September 2025. The notification invokes sections 9(1) and 15(5) of the CGST Act, applies Customs Tariff First Schedule interpretation rules and relevant Section/Chapter notes, and adopts defined terms from the central, integrated and union territory GST Acts.

Central Government notifies 12% IGST on specified construction goods under IGST Act s.5(1) read with CGST Act s.15(5)
The Central Government, exercising powers under section 5(1) of the Integrated Goods and Services Tax Act, 2017 read with section 15(5) of the Central Goods and Services Tax Act, 2017, notifies an IGST rate of 12% on specified construction-related goods for inter-State supplies as listed in the Schedule: fly ash bricks, fly ash aggregates, fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. Interpretation follows the First Schedule to the Customs Tariff Act and applicable GST legislation definitions. The notification takes effect on 22 September 2025.

Govt bars provisional CGST refunds from Oct 1, 2025 for non-Aadhaar authenticated taxpayers and specified tariff goods under s.54(6), r.10B
The government, under sub-section (6) of section 54 of the CGST Act, 2017, notifies that specified registered persons shall be ineligible for provisional refunds: (a) those who have not completed Aadhaar authentication under rule 10B of the CGST Rules; and (b) persons engaged in supply of goods listed by tariff-areca nuts (0802/80), pan masala (2106 90 20), tobacco and manufactured tobacco substitutes (Chapter 24), and essential oils (3301). The notification adopts First Schedule tariff interpretation rules and takes effect from 1 October 2025.

Notification sets Central GST and Union Territory GST rates for bricks, tiles and construction inputs, effective 17 September 2025
A government notification dated 17 September 2025 prescribes applicable Central GST and Union Territory GST rates for specified construction materials, including bricks and tiles, under the UTGST regime; it establishes the tax treatment and rate structure for supplies of those inputs within Union Territories, setting the effective framework for collection and compliance by suppliers and purchasers. The instrument functions as an official rate determination requiring adherence to the prescribed GST proportions and related procedural obligations from the stated date.