The CBIC has issued Notification No. 12/2025- Central Tax (Rate) dated 17.09.2025 w.e.f. 22.09.2025

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)”.

Source : https://taxinformation.cbic.gov.in/view-pdf/1010424/ENG/Notifications