A. GST Rate on Petroleum Operation Supplies Revised to 18% from earlier 5% w.e.f. 22nd September 2025

The CBIC has issued Notification No. 11/2025- Central Tax (Rate) dated 17.09.2025 w.e.f. 22.09.2025, to amend Notification No. 3/2017-Central Tax (Rate) dated 28th June 2017, which provided a concessional GST rate of 2.5% CGST (5% total GST) for goods required for petroleum operations and coal bed methane projects, subject to strict certification and conditions.

Implication

• Supplies of drilling rigs, seismic survey equipment, vessels, well-head assemblies, oilfield chemicals, and other goods listed in the Annexure to Notification 3/2017 will now attract standard GST rate of 18%, instead of the earlier concessional 5%.

• This change significantly increases the indirect tax cost for oil & gas exploration projects and their contractors/sub-contractors, unless further relief measures are announced.

Similar Notifications have been issued under Union Territory Tax (Rate) and Integrated Tax (Rate) vide Notification No. 11/2025- Union Territory Tax (Rate) and Notification No. 11/2025- Integrated Tax (Rate) respectively.

To read the complete Central Tax Notification https://taxo.online/wp-content/uploads/2025/09/11-2025-CTR-eng.pdf

To read the complete Integrated Tax Notification https://taxo.online/wp-content/uploads/2025/09/11-2025-ITR-Eng.pdf

B. Amendment to Earlier Notification No. 8/2018-Central Tax (Rate) – (No new rates are introduced, amendment updates the cross-reference for Schedules II & III of Notification 9/2025 -CT(Rate)) – w.e.f. 22nd September 2025

The CBIC has issued Notification No. 12/2025- Central Tax (Rate) dated 17.09.2025 w.e.f. 22.09.2025, to amend Notification No. 8/2018-Central Tax (Rate) dated 28.01.2018. The Notification provides exempts the central tax on intra-state supplies of specified goods rom so much taxas specified in Schedule IV of Notification No. 1/2017 -Central Tax (Rate), as is in excess of the amount calculated at the rate specified. 

In Notification No. 8/2018-Central Tax (Rate) dated 25th January 2018, the reference to “Schedule IV of Notification No. 1/2017-Central Tax (Rate)” has been substituted with “Schedule II or Schedule III of Notification No. 9/2025-Central Tax (Rate)”. 

Implications 

• This is primarily a technical amendment updating the cross-reference in the original Notification 8/2018.

• Any goods, services, or concessional rates previously linked to Schedule IV of Notification 1/2017 will now follow the rates and conditions as per Schedules II & III of Notification 9/2025.

• This aligns older notifications with the latest GST rate structures and schedules notified in 2025, ensuring uniformity in rate application.

Similar Notifications have been issued under Union Territory Tax (Rate) and Integrated Tax (Rate) vide Notification No. 12/2025- Union Territory Tax (Rate) and Notification No. 12/2025- Integrated Tax (Rate) respectively.

To read the complete Central Tax Notification https://taxo.online/wp-content/uploads/2025/09/12-2025-CTR-eng.pdf

To read the complete Integrated Tax Notification https://taxo.online/wp-content/uploads/2025/09/12-2025-ITR-Eng.pdf

C. Amendment to Earlier Notification No. 21/2018-Central Tax (Rate) – Providing concessional GST rates on various handicrafts, hand-made articles, and art ware, aiming to promote traditional artisans and cottage industries. – w.e.f. 22nd September 2025

The CBIC has issued Notification No. 13/2025- Central Tax (Rate) dated 17.09.2025 w.e.f. 22.09.2025, to amend Notification No. 21/2018-Central Tax (Rate) dated 26.07.2018, providing concessional GST rates on various handicrafts, hand-made articles, and art ware, aiming to promote traditional artisans and cottage industries. Over time, several amendments were made, last being Notification No. 20/2021-Central Tax (Rate). The Central Government, based on GST Council recommendations, has now revised and consolidated the list of goods and applicable rates under this notification.

Key Amendments 

• The entire table of goods and rates in Notification No. 21/2018 has been replaced.
• Now, 39 items/categories of handicrafts, hand-made articles, and artisanal products are specified with rates.
• Majority of goods attract 2.5% CGST. Certain items like silver filigree work and handmade imitation jewellery attract 1.5% CGST.
• Notable Categories Covered – Handcrafted candles, handbags, carved wood products, wooden frames, statuettes, mats, handmade paper, coir articles, handmade carpets, hand-embroidered articles, glassware, metal artware, handcrafted lamps, bamboo/rattan furniture, dolls and toys, worked animal/vegetable carving materials, and hand paintings.

Similar Notifications have been issued under Union Territory Tax (Rate) and Integrated Tax (Rate) vide Notification No. 13/2025- Union Territory Tax (Rate) and Notification No. 13/2025- Integrated Tax (Rate) respectively.

To read the complete Central Tax Notification https://taxo.online/wp-content/uploads/2025/09/13-2025-CTR-eng.pdf

To read the complete Integrated Tax Notification https://taxo.online/wp-content/uploads/2025/09/13-2025-ITR-Eng.pdf

D. GST rates notified for bricks as 6% – w.e.f. 22nd September 2025

The CBIC has issued Notification No. 14/2025- Central Tax (Rate) dated 17.09.2025 w.e.f. 22.09.2025, to specify 6% CGST rate for certain building materials. This applies to intra-State supplies of goods listed in the appended Schedule. The objective is to standardize GST rates on building materials commonly used in construction, including fly ash bricks and earthen roofing tiles.

Rates are tabulated as under:

Tariff Item / HSN	Description of Goods	CGST Rate
6815	Fly ash bricks; Fly ash aggregates; Fly ash blocks	6%
6901 00 10	Bricks of fossil meals or similar siliceous earths	6%
6904 10 00	Building bricks	6%
6905 10 00	Earthen or roofing tiles	6%

Similar Notifications have been issued under Union Territory Tax (Rate) and Integrated Tax (Rate) vide Notification No. 14/2025- Union Territory Tax (Rate) and Notification No. 14/2025- Integrated Tax (Rate) respectively.

To read the complete Central Tax Notification https://taxo.online/wp-content/uploads/2025/09/14-2025-CTR-eng.pdf

To read the complete Integrated Tax Notification https://taxo.online/wp-content/uploads/2025/09/14-2025-ITR-Eng.pdf

E. GST applicability for local delivery services supplied through e-commerce platforms. – w.e.f. 22nd September 2025

The CBIC has issued Notification No. 17/2025- Central Tax (Rate) dated 17.09.2025 w.e.f. 22.09.2025, to amend Notification No. 17/2017-Central Tax (Rate), which deals with the taxability and exemptions of certain services under CGST. The purpose is to clarify the GST treatment of local delivery services, particularly those supplied through e-commerce operators. After clause (iv) in the original notification, a new clause (v) is inserted: 

“Clause (v): Services by way of local delivery, except where the person supplying such services through an electronic commerce operator is liable for registration under Section 22(1) of the CGST Act, 2017.”

This essentially exempts local delivery services from GST unless the supplier is required to register under Section 22(1) (typically small taxpayers exceeding the threshold). It differentiates between small suppliers (who may not require GST registration) and suppliers under e-commerce operators, who are liable to pay GST.

Similar Notifications have been issued under Union Territory Tax (Rate) and Integrated Tax (Rate) vide Notification No. 17/2025- Union Territory Tax (Rate) and Notification No. 17/2025- Integrated Tax (Rate) respectively.

To read the complete Central Tax Notification https://taxo.online/wp-content/uploads/2025/09/17-2025-CTR-eng.pdf

To read the complete Integrated Tax Notification https://taxo.online/wp-content/uploads/2025/09/17-2025-ITR-Eng.pdf