The Finance Act, 2025 introduces changes to the GST framework, including new rate revisions and compliance measures. Key sections come into effect from October 1, 2025.
Vanshika verma | Sep 27, 2025 |
GST Updates 2025: Notifications, Rate Changes, and Return Filing Modifications
The Finance Act, 2025 launches many changes in the GST law. The Government has recently shared a notification (No. 16/2025) from the Central Tax on September 17, 2025 that a few sections will come into force from October 1, 2025. Along with this, GSTN has introduced some major amendments in the return filing system and compliance framework.
New GST rate changes of several Goods and services are already made effective from September 22, 2025 for which following notifications are issued:
Here is a Summary of GST Rate Notifications effective from 22nd September 2025 in Tabular form for your referance.
| Number | Date | Subject | Brief | Notification Link |
| 17/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017. | GST to be paid by E-Commerce Operator on Services by way of local delivery u/s 9(5) | Link |
| 16/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 56th GST Council. | CBIC Notifies GST Exemption on Insurance Services | Link |
| 15/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No 11/2017 – Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 56th GST Council. | CBIC Notifies New GST Rates for Services | Link |
| 14/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to notify GST rate for bricks. | Central Government Notifies 12% GST on Fly Ash Bricks, Building Bricks and Roofing Tiles | Link |
| 13/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 21/2018- Central Tax (Rate) dated 26.07.2018. | CBIC notifies concessional GST rate of 5% on specified handicraft items: GST rate of many reduced from 12% | Link |
| 12/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 8/2018- Central Tax (Rate) dated 25.01.2018. | GST N.N. 1/2017 superseded by N.N. 9/2025: CBIC updates New Schedule Reference Effective Sept 22, 2025 | Link |
| 11/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 3/2017- Central Tax (Rate) dated 28.06.2017. | GST Rate of 18% Effective from Sept 22, 2025 on Natural Gas Operations | Link |
| 10/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to supersede Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017. | New GST Exemption List for Goods | Link |
| 09/2025-Central Tax (Rate) | 17-Sep-25 | Seeks to supersede Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017. | New GST Rate List for Goods | Link |
| 17/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. | GST to be paid by E-Commerce Operator on Services by way of local delivery u/s 9(5) | Link |
| 16/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. | CBIC Notifies GST Exemption on Insurance Services | Link |
| 15/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. | CBIC Notifies New GST Rates for Services | Link |
| 14/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to notify GST rate for bricks. | Central Government Notifies 12% GST on Fly Ash Bricks, Building Bricks and Roofing Tiles | Link |
| 13/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 22/2018- -Integrated Tax (Rate) dated 26.07.2018. | CBIC notifies concessional GST rate of 5% on specified handicraft items: GST rate of many reduced from 12% | Link |
| 12/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 9/2018-Integrated Tax (Rate) dated 25.01.2018. | GST N.N. 1/2017 superseded by N.N. 9/2025: CBIC updates New Schedule Reference Effective Sept 22, 2025 | Link |
| 11/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 3/2017- -Integrated Tax (Rate) dated 28.06.2017. | GST Rate of 18% Effective from Sept 22, 2025 on Natural Gas Operations | Link |
| 10/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to supersede Notification No. 2/2017- -Integrated Tax (Rate) dated 28.06.2017. | New GST Exemption List for Goods | Link |
| 09/2025- Integrated Tax (Rate) | 17-Sep-25 | Seeks to supersede Notification No. 1/2017- -Integrated Tax (Rate) dated 28.06.2017. | New GST Rate List for Goods | Link |
| 17/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No 17/2017 – Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. | GST to be paid by E-Commerce Operator on Services by way of local delivery u/s 9(5) | Link |
| 16/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. | CBIC Notifies GST Exemption on Insurance Services | Link |
| 15/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council. | CBIC Notifies New GST Rates for Services | Link |
| 14/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to notify GST rate for bricks. | Central Government Notifies 12% GST on Fly Ash Bricks, Building Bricks and Roofing Tiles | Link |
| 13/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 21/2018- Union Territory Tax (Rate) dated 26.07.2018. | CBIC notifies concessional GST rate of 5% on specified handicraft items: GST rate of many reduced from 12% | Link |
| 12/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 8/2018- Union Territory Tax (Rate) dated 25.01.2018. | GST N.N. 1/2017 superseded by N.N. 9/2025: CBIC updates New Schedule Reference Effective Sept 22, 2025 | Link |
| 11/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to amend Notification No. 3/2017- Union Territory Tax (Rate) dated 28.06.2017. | GST Rate of 18% Effective from Sept 22, 2025 on Natural Gas Operations | Link |
| 10/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to supersede Notification No. 2/2017- Union Territory Tax (Rate) dated 28.06.2017. | New GST Exemption List for Goods | Link |
| 09/2025-Union Territory Tax (Rate) | 17-Sep-25 | Seeks to supersede Notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017. | New GST Rate List for Goods | Link |
| 02/2025-Compensation Cess (Rate) | 17-Sep-25 | Seeks to amend Notification No. 1/2017- Compensation Cess (Rate) dated 28.06.2017. | Government Scraps Compensation Cess Effective from Sept 22, 2025 | Link |
Following are the other changes launched by GSTN:
| Number | Date | Subject | Download Link |
| 16/2025-Central Tax | 17-Sep-25 | Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of the Finance Act, 2025, to come into force. | Link |
| 15/2025-Central Tax | 17-Sep-25 | Seeks to exempt a taxpayer with an annual turnover of less than Rs 2 Crore from filing an annual return. | Link |
| 14/2025-Central Tax | 17-Sep-25 | Seeks to notify the category of persons under section 54(6). | Link |
| 13/2025-Central Tax | 17-Sep-25 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. | Link |
Hope you find the same useful!
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