Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 56th GST Council. - Rates for supply of services under CGST Act - 15/2025 - Central GST (CGST) Rate

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.