Notification No. 16/2025- Central Tax (Rate) dated 17.09.2025

Notification No. 16/2025- Central Tax (Rate) dated 17.09.2025 notification amends the GST rate for specific services, implementing the recommendations from the 56th GST Council meeting. The amendments introduce new exemptions for life and health insurance services provided to individuals and their families. These exemptions do not apply to group policies. Additionally, the notification clarifies that services related to local delivery, whether provided by or through an electronic commerce operator, are not considered “goods transport agency” services. The document also provides new definitions for “group” and “health insurance business” to ensure clarity regarding the newly introduced exemptions. These changes will take effect from September 22, 2025.

Source : https://taxinformation.cbic.gov.in/view-pdf/1010466/ENG/Notifications