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.

IGST amendment: substitution of schedule references modifies concessional GST applicability for old and used vehicles.
The Central Government, under section 5(1) of the Integrated GST Act, substitutes the words "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)" in Notification No. 9/2018-Integrated Tax (Rate), thereby changing which schedule applies for concessional IGST treatment for old and used vehicles.

UTGST rate reference change replaces Schedule IV with Schedule II or III, altering applicable rates from 22 September 2025.
Alters the Union Territory Tax (Rate) notification by substituting the cross reference to Schedule IV of Notification No. 1/2017 with a cross reference to Schedule II or Schedule III of Notification No. 9/2025, thereby changing which schedule governs the applicable UTGST rates for the identified category; made under sub section (1) of section 8 of the Union Territory Goods and Services Act, 2017, and effective 22 September 2025.

Concessional IGST rate for petroleum and coal bed methane supplies amended, altering the rate and setting an effective date.
Amends the concessional rate for inter State supplies of specified goods used in petroleum operations and coal bed methane operations by substituting the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Integrated Tax (Rate); issued under section 6(1) of the Integrated Goods and Services Tax Act, 2017 on the recommendations of the Council, with a stated commencement date and departmental file reference.

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.

UTGST rate change: substitution of the table entry for specified petroleum and coal bed methane supplies, effective as notified.
Substitutes the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Union Territory Tax (Rate) with a new rate of 9% for specified goods for petroleum operations and coal bed methane operations, under section 8(1) of the Union Territory GST Act, effective on the 22nd day of 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).

Absolute exemption from IGST on specified inter State supplies of goods, subject to packaging and interpretation rules.
The notification grants absolute IGST exemption for inter State supplies of goods enumerated in the Schedule, effective 22 September 2025, exempting the whole integrated tax under the IGST Act. It lists specific chapters, headings and tariff items (including agricultural produce, foodstuffs, seeds, feeds, select drugs in Annexure I and indigenous musical instruments in Annexure II) and sets conditions for applicability such as exclusions for "pre packaged and labelled" goods, form specific entries (fresh/chilled or other), and conditional exemptions for lottery supplies and government/grant based transfers; definitions and interpretation rules are provided.

Exemption from UTGST on specified intra State goods, removing Union territory tax for listed supplies effective from notification.
Exempts from Union Territory Goods and Services Tax (UTGST) the intra State supply of goods specified in the Schedule, covering tariff items and descriptive entries listed, subject to specified exclusions (including pre packaged and labelled goods in certain headings), conditional supplies such as lotteries and government grant funded transfers, and further defined terms. The Schedule is supported by interpretative rules applying Customs Tariff nomenclature and includes Annexure I (specified drugs) and Annexure II (indigenous musical instruments).

IGST rate schedules for inter-State goods supplies revised with multiple slab rates and detailed tariff-linked classifications.
Integrated tax rates on inter-State supplies of goods are notified through a revised schedule structure, superseding the earlier integrated tax rate notification subject to saving of things done or omitted before supersession. The notification prescribes multiple rate slabs across appended schedules, including 5%, 18%, 40%, 3%, 0.25%, 1.50% and 28%, with each rate linked to specified tariff items, headings, sub-headings and goods descriptions. It also defines unit container and pre-packaged and labelled, adopts customs tariff interpretation rules, and states that it comes into force on 22 September 2025.

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.

Union Territory tax rate schedules set varied GST slabs for intra-State goods supplies, with classification rules and packaging-based conditions.
Union Territory tax is notified on intra-State supplies of goods by reference to appended rate schedules, with rates of 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% applying to the goods described in the corresponding entries. The notification supersedes the earlier union territory tax rate notification, subject to things done or omitted before supersession, and operates from 22 September 2025. It also provides definitions for unit container and pre-packaged and labelled, and applies Customs Tariff interpretive rules for classification.

GST compensation cess: rates on specified goods set to nil, removing cess liability for the listed entries.
The Central Government amends Notification No. 1/2017-Compensation Cess (Rate) by substituting the entry "Nil" in column (4) of the Schedule against multiple specified serial numbers, thereby replacing the listed compensation cess rate entries with "Nil." The notification records its commencement date and cites the principal notification and its most recent prior amendment.

Extension of Return Due Date: GSTR-3B filing for specified Maharashtra districts moved to late August for July period.
The Commissioner, on the Council's recommendation, has extended the due date for furnishing FORM GSTR-3B for the month of July, 2025 to the twenty-seventh day of August, 2025 for registered persons whose principal place of business is located in the districts of Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar in Maharashtra and who are required to furnish returns under the statutory return-furnishing provisions read with the relevant rule of the Central Goods and Services Tax Rules, 2017.

Notification correction updates procedural rule text, fee reference, form cross-reference, and adds digital-signing exception in GST process.
Corrigendum corrects textual and cross reference errors in a prior GST notification: it clarifies rule 115's proviso to state the rule applies notwithstanding earlier chapters, amends the schedule fee reference from 118(2) to 119(2), changes the FORM 05 citation to a single rule, corrects wording in rule 2(b) to "sub section", and modifies rule 103(5) to except online, digitally signed orders from the seal requirement.

Appeal Procedure: mandatory electronic filing and standardized rules streamline institution, service, hearings and record-keeping before the appellate tribunal.
The Rules institute a detailed procedure for appeals to the Goods and Services Tax Appellate Tribunal, mandating electronic filing on the GSTAT portal in prescribed Forms with specified contents, verification and certified or attested supporting documents; provide for scrutiny, return for defects, registration and cause-listing; require service of copies on respondents and Commissioners; regulate interlocutory applications, translation into English, and limits on new grounds without leave; and empower the Registrar and the Bench to manage filings, call records, order reproduction of documents at party cost, and direct hybrid or electronic hearings.

Refund restriction where combined tax demands include fully discharged periods; taxpayers may intimate partial abandonment of appeal.
The amendments limit refunds where a combined demand includes periods already fully discharged prior to the amendment-no refund of tax, interest or penalty paid for such wholly discharged periods-and provide that, instead of withdrawing an appeal entirely, a taxpayer may intimate that they will not pursue the appeal for the earlier period, upon which the appellate authority shall decide the remaining period and the appeal is deemed withdrawn to that extent.

Jurisdiction of Central Tax Officers revised: district allocations and territorial waters redefined for specified CGST jurisdictions.
Substitutes specific Table entries in the principal notification defining CGST officer jurisdictions by replacing the district compositions for Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli and Udaipur; includes specified inclusions and exclusions of local administrative areas and extends Madurai's description to cover territorial waters and underlying seabed where the baseline is in Tamil Nadu and Puducherry.

Commencement of CGST Amendment Rules: specified amendment provisions brought into force on appointed dates by notification.
The Central Government appoints commencement dates for specified provisions of the Central Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to commence on the eleventh day of February, 2025; and Rules 8, 37 and clause (ii) of rule 38 to commence on the first day of April, 2025, by official notification under the CGST Act.

Corrigendum to IGST Rate notification corrects enumeration and updates paragraph cross references to accurate citations.
Corrigendum to Notification No. 05/2025 - Integrated Tax (Rate) directs textual corrections: replace the enumeration marker "(ii)" with "(i)", and change three instances of the cross reference "(See para 4(xxxvi))" to "(See para 5(xxxvi))" on the specified pages and lines of the original notification, as published by the Ministry of Finance, Department of Revenue.