The CBIC has issued Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025,
The CBIC has issued Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025, to give effect to the recommendation relating changes in GST tax rates on various goods , providing relief to individuals, common man, aspirational middle class as discussed by the GST Council in its 56th GST Council meeting held on 03rd September, 2025.
However, the notifications to give effect the other decisions taken in the meeting in respect to the GST exemptions, changes in GST rates in services are yet to be issued.
CHANGES RELATING RATE ON GOODS – vide NN. 09/2025 – Central Tax (Rate) w.e.f. 22nd September, 2025
In the notification rates are categorized as under:
- 2.5% GST on essential goods under Schedule I, including milk products, honey, cereals, pulses, jaggery, edible oils, dried fruits, affordable footwear and apparel, medicines, diagnostic kits, fertilizers, agarbatti, soaps, utensils, and agricultural machinery.
- 9% GST on goods notified under Schedule II, covering processed foods, household products, and industrial inputs.
- 20% GST on luxury and sin goods listed in Schedule III.
- 1.5% GST under Schedule IV, providing relief on selected essentials.
- 0.125% GST under Schedule V for specified precious goods.
- 0.75% GST under Schedule VI for special category goods.
- 14% GST on items under Schedule VII, including certain higher-taxed categories.
Source : https://taxinformation.cbic.gov.in/view-pdf/1010314/ENG/Notifications
