Key Points

The Finance Ministry has issued crucial notifications detailing GST 2.0 reforms set to take effect from September 22, 2025. These comprehensive guidelines cover significant changes in tax rates, exemptions, and special composition schemes across various sectors. The six FAQs provide clarity on different aspects of the new tax regulations, addressing specific queries about CGST rates, handicrafts, and compensation cess. Businesses and taxpayers are advised to carefully review these notifications to ensure compliance with the latest tax guidelines.

Key Points: GST 2.0 Reforms Finance Ministry Unveils Key Notification Changes

  • Finance Ministry releases six detailed FAQs on GST 2.0 reforms
  • New notifications supersede previous tax guidelines
  • Comprehensive changes in CGST rates and exemptions
  • Specific amendments for handicrafts and petroleum operations
3 min read

All you need to know about notifications issued under GST 2.0 reforms

Comprehensive guide to latest GST notifications covering tax rate cuts, exemptions, and changes effective September 22, 2025

All you need to know about notifications issued under GST 2.0 reforms
"Simplifying tax compliance through clear and transparent notifications - Finance Ministry, India"

New Delhi, Sep 18

The Finance Ministry on Thursday issued a list of six Frequently Asked Questions on GST 2.0 relating to the new notifications that have been issued to bring the tax rate cuts on goods and services into effect from September 22.

The FAQs are as follows:

Q1. In which notification will I find the CGST rates changes for goods? Is a new Notification being issued?

You will find the changes in CGST rates on goods in Notification No. 9/2025- Central Tax (Rate) dated 17.9.2025. This Notification No. 9/2025- Central Tax (Rate) dated 17.9.2025 has been issued in supersession of earlier Notification No.1/2017- Central Tax (Rate) dated 28th June 2017.

The same is available on https://taxinformation.cbic.gov.in/view pdf/1010436/ENG/Notifications.

Q2. In which notification will I find the list of exempted goods from CGST? Is a new Notification being issued?

You will find the list of goods exempted from CGST in Notification no. 10/2025-Central Tax (Rate) dated 17.9.2025. This Notification no. 10/2025-Central Tax (Rate) dated 17.9.2025 has been issued in supersession of earlier Notification No.2/2017- Central Tax (Rate) dated 28th June 2017.

The same is available on https://taxinformation.cbic.gov.in/view pdf/1010437/ENG/Notifications.

Q3. In which notification will I find the GST rate for handicrafts? Is a new Notification being issued?

You will find the GST rates for handicrafts in Notification no. 13/2025-Central Tax (Rate) dated 17.9.2025. This Notification no. 13/2025-Central Tax (Rate) dated 17.9.2025 has been issued to amend Notification No.21/2018- Central Tax (Rate) dated 26th July, 2018.

The same is available on https://taxinformation.cbic.gov.in/view pdf/1010440/ENG/Notifications.

Q4. Which notification prescribes the amended rates of compensation cess?

Notification no. 1/2017-Compensation Cess (Rate) dated 28.6.2017 has been amended vide Notification no. 2/2025-Compensation Cess (Rate) dated 17.9.2025 to notify the changes in compensation cess rates.

The same is available on https://taxinformation.cbic.gov.in/view pdf/1010449/ENG/Notifications.

Q5. Which is the notification relating to change in GST rate on goods imported for petroleum operations?

Please refer to notification no. 11/2025- Central Tax (Rate) dated 17.9.2025 in this regard.

The same is available on https://taxinformation.cbic.gov.in/view pdf/1010438/ENG/Notifications.

Q6. Has a new notification been issued for bricks under Special Composition Scheme?

There is no change in GST rate under the special composition scheme for bricks other than sand lime bricks. Notification no. 14/2025- Central Tax (Rate) dated 17.9.2025 has been issued in this regard.

The same is available on https://taxinformation.cbic.gov.in/view pdf/1010441/ENG/Notifications.

- IANS

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Reader Comments

P
Priya S
Good to see the government providing direct links to notifications. Will help CAs and tax professionals access the exact documents without confusion. The handicrafts notification is particularly important for our artisan community.
M
Michael C
While the information is comprehensive, I wish they had included a summary table of what rates have actually changed. Having to go through multiple PDFs to understand the impact is time-consuming.
A
Ananya R
The clarification about bricks under Special Composition Scheme is much needed! Many construction material suppliers were confused about the sand lime bricks vs regular bricks classification. Good step by CBIC.
Siddharth J
Hope these notifications bring some relief to common people. GST 2.0 should focus on simplifying compliance for small traders. The multiple notification numbers can be overwhelming for those without professional help.
K
Kavya N
Appreciate the effort to make tax information more accessible. However, I noticed the links are quite long and complex - maybe they could provide shortened URLs or QR codes for easier access on mobile devices?

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