Update on 09/2025 CTR & 15/2025 CTR
09/2025-Central Tax (Rate) is a GST rate notification for goods, issued by CBIC to give effect to decisions taken in the 56th GST Council meeting (3 September 2025). 15/2025-Central Tax (Rate) is the corresponding notification for services, revising GST rates for various service categories.
Effective date: 22 September 2025.
Rate rationalisation / simplification: Some goods that were earlier taxed at higher rates are now moved to lower slabs (to ease burden on consumers and MSMEs) and anomalies have been addressed.
Additional Insight
Our Blog dated 01st September 2025 gives a broader perspective on the Government’s view:
Streamlining and rationalising GST to make compliance simpler.
Boosting domestic demand and supply to drive India’s economy forward.
These new Notifications (09/2025 & 15/2025) are a natural follow-up to that vision.
Commonly Used HSN and SAC for ready reference –
|
HSN/SAC
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GST RATE
|
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38099200
|
18%
|
|
998898
|
18% Job work Notification 15/2025 Central tax (1) (a) (x)
|
|
68109990
|
18% Notification 9/2025 CTR Schedule 2 sr. no 226
|
|
84312010
|
18% Schedule 2 Sr.No 420
|
|
85369030
|
18% Notification 9/2025 CTR Schedule 2 sr. no 508
|
|
85079090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 480
|
|
85472000
|
18% Notification 9/2025 CTR Schedule 2 sr. no 519
|
|
85369090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 508
|
|
85371000
|
18% Notification 9/2025 CTR Schedule 2 sr. no 509
|
|
39269099
|
18% Notification 9/2025 CTR Schedule 2 sr. no 127
|
|
70199010
|
18% Notification 9/2025 CTR Schedule 2 sr. no 258
|
|
87089900
|
5% Notification 9/2025 CTR Schedule 1 sr. no 454
|
|
995475
|
18%
|
|
9965
|
18% - Transport of Goods by Road Notification 15/2025 Central tax (1) (a) (iv) with ITC
|
|
39199010
|
18% Notification 9/2025 CTR Schedule 2 sr. no 120
|
|
48211020
|
18%
|
|
84425010
|
18%
|
|
96121090
|
18%
|
|
84842000
|
18% Notification 9/2025 CTR Schedule 2 sr. no 469
|
|
84799090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 464
|
|
84836090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 468
|
|
84139190
|
5% Notification 9/2025 CTR Schedule 1 sr. no 425
|
|
72044100/72042110
|
18% Notification 9/2025 CTR Schedule 2 sr. no 263
|
|
84271000
|
18% Notification 9/2025 CTR Schedule 2 sr. no 416
|
|
98010030
|
18% Notification 9/2025 CTR Schedule 2 sr. no 635
|
|
85072000
|
18% Notification 9/2025 CTR Schedule 2 sr. no 480
|
|
84289090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 417
|
|
7204
|
18% Notification 9/2025 CTR Schedule 2 sr. no 263
|
|
720851
|
18% Notification 9/2025 CTR Schedule 2 sr. no 267
|
|
73269099
|
18% Notification 9/2025 CTR Schedule 2 sr. no 305
|
|
73269099
|
5% Notification 9/2025 CTR Schedule 1 sr. no 410
|
|
82079090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 367
|
|
84313910
|
18% Notification 9/2025 CTR Schedule 2 sr. no 420
|
|
84314930
|
18% Notification 9/2025 CTR Schedule 2 sr. no 420
|
|
84314990
|
18% Notification 9/2025 CTR Schedule 2 sr. no 420
|
|
84339000
|
18% Notification 9/2025 CTR Schedule 2 sr. no 421
|
|
847990
|
18% Notification 9/2025 CTR Schedule 2 sr. no 464
|
|
841391
|
5% Notification 9/2025 CTR Schedule 1 sr. no 425
|
|
39233090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 124
|
|
39231090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 124
|
|
39249090
|
18% Notification 9/2025 CTR Schedule 2 sr. no 125
|
Useful Links:
https://www.pib.gov.in/FaqDetails.aspx?id=155252&NoteId=155252&ModuleId=4
https://taxinformation.cbic.gov.in/content-page/explore-notification