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GST Council led by Nirmala Sitharaman unveils GST 2.0 with three-rate structure, and major rate cuts. Here are the latest FAQs on GST 2.0 notifications.
GST 2.0 FAQs.
The new GST changes are going to be effective September 22, 2025. The GST Council, led by Finance Minister Nirmala Sitharaman, recently approved next-gen tax reforms, including a three-rate GST structure and GST rate cuts across products. The government has issued various frequently asked questions (FAQs). Here are the latest FAQs on the GST 2.0 notifications:
Q1. In which notification can I find the changes in CGST rates on goods? Is a new notification issued?
Yes. The changes in CGST rates on goods are notified through Notification No. 9/2025–Central Tax (Rate) dated 17th September 2025.
This notification supersedes the earlier Notification No. 1/2017–Central Tax (Rate) dated 28th June 2017.
You can view it here: Notification No. 9/2025 (Central Tax Rate)
Q2. Where can I find the list of goods exempted from CGST? Has a new notification been issued?
Yes. The list of goods exempted from CGST is given in Notification No. 10/2025–Central Tax (Rate) dated 17th September 2025.
This supersedes the earlier Notification No. 2/2017–Central Tax (Rate) dated 28th June 2017.
You can view it here: Notification No. 10/2025 (Central Tax Rate)
Q3. In which notification are the GST rates for handicrafts mentioned? Is there a new notification?
Yes. The GST rates for handicrafts are notified through Notification No. 13/2025–Central Tax (Rate) dated 17th September 2025.
This notification amends Notification No. 21/2018–Central Tax (Rate) dated 26th July 2018.
You can view it here: Notification No. 13/2025 (Central Tax Rate)
Q4. Which notification prescribes the amended rates of compensation cess?
The amended rates of compensation cess are notified through Notification No. 2/2025–Compensation Cess (Rate) dated 17th September 2025.
This notification amends the earlier Notification No. 1/2017–Compensation Cess (Rate) dated 28th June 2017.
You can view it here: Notification No. 2/2025 (Compensation Cess Rate)
Q5. Which notification relates to the change in GST rate on goods imported for petroleum operations?
The changes in GST rates on goods imported for petroleum operations are notified through Notification No. 11/2025–Central Tax (Rate) dated 17th September 2025.
You can view it here: Notification No. 11/2025 (Central Tax Rate)
Q6. Has a new notification been issued for bricks under the Special Composition Scheme?
Yes. Notification No. 14/2025–Central Tax (Rate) dated 17th September 2025 has been issued regarding the special composition scheme for bricks. However, there is no change in the GST rate under this scheme except for sand lime bricks.
You can view it here: Notification No. 14/2025 (Central Tax Rate).
On September 3, the GST Council, chaired by Sitharaman, in its 56th meeting slashed rates on several items ranging from daily-use products like shampoo and hair oil to automobiles and televisions. The council also simplified the structure to three slabs — 5%, 18% and 40%.
UHT milk, paneer, khakhra, pizza bread, roti and parathas have been exempted from GST altogether. Butter, ghee, cheese, condensed milk, jams, sauces, soups, pasta, namkeens and confectionery items will now be taxed at just 5%, down from 12-18%. Dry fruits such as almonds, cashews, pistachios, dates, figs and citrus fruits have also seen levies cut to 5%.
Haris is Deputy News Editor (Business) at news18.com. He writes on various issues related to personal finance, markets, economy and companies. Having over a decade of experience in financial journalism, Haris h…Read More
Haris is Deputy News Editor (Business) at news18.com. He writes on various issues related to personal finance, markets, economy and companies. Having over a decade of experience in financial journalism, Haris h… Read More
September 18, 2025, 13:49 IST
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