[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.15/2025-Central Tax (Rate)
New Delhi, the 17^th September, 2025.
G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3), and (4) of section 9, sub-sections (1) and (3) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 11/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-
In the said notification,-
(1) with effect from the 22^nd day of September, 2025,-
- (a) in the Table, -
- (i) against serial number 3, in column (3), -
- (A) against item (vii), for the entry in column (4), the entry “9” shall be substituted;
- (B) against item (viii), for the entry in column (4), the entry “9” shall be substituted;
- (C) against item (x), for the entry in column (4), the entry “9” shall be substituted;
- (ii) against serial number 7, in column (3), -
- (A) against item (i), -
- (I) for the entry in column (4), the entry “2.5” shall be substituted;
- (II) in column (5), the following shall be inserted, namely: -
“Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]”;
- (B) in item (vi), in the Explanation, in clause (a), after the words “covered by items”, the brackets and figure “(i),” shall be inserted;
- (iii) against serial number 8, in column (3),-
- (A) against item (v), for the entry in column (4), the entry “9” shall be substituted;
- (B) against item (vi), in column (4), for the figure “6”, the figure “9” shall be substituted;
- (iv) against serial number 9,-
- (A) in column (3), against sub-item (b) of item (iii) in column (4), for the figure “6”, the figure “9” shall be substituted;
- (B) for item (iv) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: -
| (3) | (4) | (5) |
|---|
| “(iv) Transport of goods in containers by rail by any person other than Indian Railways. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)] |
| or |
| 9 | -”; |
- (C) in column (3), against item (v), in the entry in column (4), for the figure “6”, the figure “9” shall be substituted;
- (D) for item (vi) in column (3) and the entries corresponding relating thereto in columns (4) and (5), the following shall be substituted: -
| (3) | (4) | (5) |
|---|
| “(vi) Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where; | | |
| a. Transportation of goods by any mode of transport other than air is involved. | 2.5 | Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken.
Provided further that where the supplier of input service of transportation of goods to a multimodal transporter charges central tax at a rate higher than 2.5%, credit of input tax charged on such input services of goods transportation in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
Provided also that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.
Illustration: ‘A’ engages ‘B’ (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein ‘B’ uses more than one mode of transport for the movement of goods. ‘B’, for supplying the said service hires a GTA i.e., ‘C’ for Rs 600 who charges central tax at 9%. ‘B’ also hires ‘D’, a Container Transport Operator for Rs 400 who charges central tax at 2.5%, for supplying their services. ‘B’ shall be entitled to take input tax credit on the above- mentioned input services of transportation of goods as under:
- i.Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA;
- ii.To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator.
|
| b. At least one mode of transport is by air. | 9 | Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. ”; |
- (v) against serial number 10,-
- (A) in column (3), against item (i), in the entry in column (4), for the figure “6”, the figure “9” shall be substituted;
- (B) for item (ia) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: -
| (3) | (4) | (5) |
|---|
| “(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken:
[Please refer to Explanation no. (iv)]
Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken. |
| or |
| 9 | -”; |
- (vi) for serial number 12 and the entries relating thereto, the following shall be substituted:-
| (1) | (2) | (3) | (4) | (5) |
|---|
| “12 | Heading 9968 | (i) Postal services | 9 | - |
| | (ii) Courier services | 9 | - |
| | (iii) Local delivery services | | |
| a. supplied through electronic commerce operator where the person supplying such services is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017; | | | | |
| b. other than (a) above | 9 | - | | |
| | (iv) Delivery services other than (i), (ii) and (iii) above | 9 | -”; |
