CBIC Notifications

Pre-GST 2.0 rate changes and corrections

Petroleum operations CGST raised to 18%

Handicraft concessional rates (2.5% CGST on most items)

Fly ash bricks, building bricks at 6% CGST (12% total)

Service rate amendments — transport, job work

56th GST Council recommendations — miscellaneous

Amendment to Notification 26/2018

Tobacco product rate amendments under Notification 9/2025

Rate amendments

53rd GST Council — carton rates, solar cookers, penalty waivers

54th Council — cancer drugs 12% to 5%, extruded snacks 18% to 12%

Rate amendments and corrections

50th GST Council — GTA declaration changes, cinema food rate clarity

52nd GST Council — rate and exemption amendments

Rate amendments per 46th/47th GST Council

Mentha arvensis added to RCM (per 48th GST Council, w.e.f. 01.01.2023)

45th GST Council — footwear/textile inverted duty correction, Zomato/Swiggy RCM

Further amendments — textile GST hike deferred

No Central Tax (Rate) notifications issued during COVID-19 pandemic year

Goods rate changes effective 01.01.2019

Service rate changes per 36th GST Council

Exemption amendments for EVs and chargers

37th GST Council Meeting — multiple rate changes, hotel rates simplified

38th GST Council Meeting — year-end amendments

25th GST Council Meeting — services rates, exemptions, RCM, goods rates, LPG, inverted duty

Service rate amendments

Goods rate changes

31st GST Council Meeting — year-end rate changes, service amendments

Concessional CGST rate (1.5%) on gold, silver, precious metals

Goods for which no refund of unutilised ITC allowed (inverted duty)

Refund of 50% CGST on supplies to CSD under Section 55

Exemption on supplies by CSD to Unit Run Canteens

Exemption from RCM up to Rs.5,000 per day

Exempting supplies to TDS deductor by composition dealer

Lottery-related rate provisions

Activities/transactions of Government not treated as supply

Various amendments to base notifications post-launch

Amendments per 21st/22nd GST Council Meeting decisions — branded goods provisions

Rate amendments per 22nd GST Council decisions — 178 items moved from 28% to 18%

Amendments to Notification 1/2017 (w.e.f. 15.11.2017)

Further amendments to Notification 1/2017 goods rates

Amendments to Notification 4/2017 — RCM provisions

Concessional 2.5% for scientific/technical equipment for public-funded research

Amends Notification 11/2017 — 2.5% for standalone restaurants, 9% for others

Amends Notification 12/2017 — extends exemption to protected monument admission