Amendment to Central Tax Rate for Services · 04/2025-Central Tax (Rate)
CBIC / GST notification 04/2025-Central Tax (Rate) · 16 Jan 2025
Official title
04/2025-Central Tax (Rate) : Seeks to amend Notification no. 08/2018- Central Tax (Rate)
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government increases the Central Tax rate for specific services. This notification amends the entry at S. No. 4 of the table in Notification No. 8/2018-Central Tax (Rate). The government substitutes the existing 6% rate with a 9% rate. This change applies to the services specified in the principal notification. The new rate takes effect immediately.
What you must do
- Apply the revised 9% Central Tax rate to the relevant services.
Key dates
- Effective from
- 16 Jan 2025
- Effective date of the notification
- 16 Jan 2025
Who is affected
Document text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 04/2025-Central Tax (Rate)
New Delhi, the 16 January, 2025
G.S.R. ......(E). -In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Central Tax (Rate), dated the 25^th^ January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub-section (i) vide number G.S.R. 82(E), dated the 25^th^ January, 2018, namely :-
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry "6%", the entry "9%" shall be substituted.
- This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
(Amreeta Titus)
Deputy Secretary
Note: The principal notification No. 8/2018-Central Tax (Rate), dated the 25^th^ January, 2018, was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 82(E), dated the 25^th^ January, 2018.
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 16 Jan 2025
- Document number
- 04/2025-Central Tax (Rate)
- Issuing division
- Department of Revenue
- Effective date
- 16 Jan 2025
- Coverage area
- indirect-tax