Historical Rates Reform In GST 2.0

PART - A GLANCE

CHAPTER B1

EXEMPTIONS IN THE GST – GOODS– EFFECTIVE FROM 22 SEPTEMBER 2025

Historical Rates Reform In GST 2.0

I  Notification No. 10/2025-Central Tax (Rate), dated 17 Sept. 2025 effective from 22 Sept.  2025 B1-2
II  Explanations & Annexures in Notification No. 10/2025-Central Tax (Rate),
dated 17 Sept. 2025 effective from 22 Sept. 2025 B1-16
III  Notification No. 7/2017-CT (Rate), dated 28 June 2017 and
No. 7/2017-IT (Rate), dated 28 June 2017– CSD supplies - Exempt B1-22IV  Notification No. 26/2017-CT (Rate), dated 21 Sept. 2017 and
No. 26/2017-IT (Rate), dated 21 Sept. 2017– NPCIL - Exempt B1-22
V  Notification No. 30/2017- IT (Rate), dated 22 September 2017- Exempt B1-22
VI  Notification No. 26/2018 - CT (Rate), dated 31 December 2018;
27/2018 - IT (Rate), dated 31 December 2018- Exempt B1-23
VII  Notification No. 11/2019- IT (Rate), dated 29 June 2019
w.e.f. 01 July 2019- Exempt B1-23
VIII  Notification No. 19/2019 - Customs, dated 06 July 2019; as amended
from time to time including N. No. 37/2025 - Customs, dated 17 Sept. 2025effective from 22Sept 2025 - Exempt B1-23
IX  Notification No. 19/2019 - CT (Rate), dated 30 Sept. 2019 and
No. 18/2019- IT (Rate), dated 30 Sept. 2019; both
w.e.f. 01 Oct. 2019- Exempt B1-24

CHAPTER B2
GST RATES ON GOODS – EFFECTIVE FROM 22 SEPTEMBER 2025

Historical Rates Reform In GST 2.0

I  Notification No. 9/2025-Central Tax (Rate), dated 17 Sept. 2025 B2-3
I-1  Schedule – I – 5% B2-3
I-2  Schedule – II – 18% B2-55
I-3  Schedule – III – 40% B2-127
I-4  Schedule – IV – 3% B2-129
I-5  Schedule – V – 0.25% B2-131
I-6  Schedule – VI – 1.5% B2-132
I-7  Schedule – VII – 28% B2-133

II  Explanations - Notification No. 9/2025, dated 17Sept. 2025
w.e.f. 22 Sept. 2025 B2-133
III  Notification No. 3/2017 [G.S.R. 675(E) dated 28th June, 2017]
Notifying 2.5% concessional CGST rate for supplies to petroleum
operations undertaken under exploration license/ mining lease B2-134
IV  Notification No. 50/2017-Customs, dated 30 June 2017; as amended
from time to time; including N. No. 36/2025 - Customs,
dated 17 July 2025 effective from 22 September 2025 B2-137
V  Notification No. 37/2017-Central Tax (Rate) dated 13 Oct. 2017 B2-137VI  Notification No. 39/2017-Central Tax (Rate) dated 18 Oct. 2017, as
amended from time to time B2-139
VII  Notification No. 40/2017-Central Tax (Rate) dated 23 Oct. 2017 B2-140
VIII  Notification No. 8/2018-Central Tax (Rate) dated 25 January 2018,
as amended from time to time B2-141
IX  Notification No. 21/2018-CT (R) dated 26 July 2018,w.e.f. 27 July 2018,
as substituted vide N. No. 13/2025-CT(R), dated 17.09.2025,
w.e.f. 22.09.2025 B2-142
X  Notification No. 02/2022-Central Tax (Rate) dated 31 March 2022 B2-145

CHAPTER B3
EXEMPTIONS IN THE GST – SERVICES – AS ON 22 SEPTEMBER 2025

(A)  Notification No. 09/2017-Integrated Tax (Rate), dated 28 June 2017
as amended from time to time [Other than those covered in
Part (B) of this Chapter] B3-2
(B)  Notification No. 12/2017-Central Tax (Rate), dated 28 June 2017;
No. 9/2017-Integrated Tax (Rate), dated 28 June 2017 as amended
from time to time B3-5(C)  Notification No. 11/2017- Central Tax (Rate) dated 28 June 2017;
No. 8/2017-Integrated Tax (Rate), dated 28 June 2017 B3-34
(D)  Notification No. 5/2018-CT (Rate), dated 25 January 2018;
No. 5/2018- IT (Rate), dated 25 January 2018 B3-35
(E)  Notification No. 6/2018- IT (Rate), dated 25 January 2018 B3-35
(F)  Explanations and definitioe), dated 28 June 2017-Relating
to the services

CHAPTER B4
GST RATES ON SERVICES – AS ON 22 SEPTEMBER 2025

Historical Rates Reform In GST 2.0
Notification No. 11/2017-Central Tax (Rate) andNo. 8/2017-Integrated Tax
(Rate), both dated 28 June ns given in the Notification

No. 12/2017–Central Tax (Rat2017 as amended from time to time B4-1
CHAPTER B5
GST RATES OF COMPENSATION CESS– AS ON 22 SEPTEMBER 2025
A. GOODS B5-2
(A.1) Notification No. 1/2017-Compensation Cess (Rate)
dated 28 June 2017 as amended from time to time B5-2
(A.2) Notification No. 4/2017-Compensation Cess (Rate)
dated 20 July 2017 B5-11
(A.3) Notification No. 7/2017-Compensation Cess (Rate)
dated 13 October 2017 B5-11
(A.4) Notification No. 1/2019-Compensation Cess (Rate)
dated 29 June, 2019 B5-12
(A.5) Notification No. 1/2024-Compensation Cess (Rate)
dated 12 July, 2024 B5-12
(A.6) Notification No. 1/2025-Compensation Cess (Rate)
dated 16 January, 2025 B5-13
B. SERVICES B5-14
(B.1) Notification No. 2/2017-Compensation Cess (Rate)
dated 28 June 2017 as amended from time to time B5-14