CBIC / GST circulars 2025

Anti-Dumping Duty on Titanium Dioxide from China PR

The Central Board of Indirect Taxes and Customs implements an anti-dumping duty on imports of Titanium Dioxide originating in or exported from China PR.

Corrigendum to Circular 13/2025-Customs

The Central Board of Indirect Taxes and Customs corrects a date reference in Circular 13/2025-Customs.

15/2025 : Simplification of procedures related to Air Cargo Movement & Transhipment

Amendment to Guidelines for CAROTAR 2020 and Proof of Origin

The Central Board of Indirect Taxes and Customs updates guidelines to replace the term Certificate of Origin with Proof of Origin in CAROTAR 2020.

Rescinding of Export Cargo Transshipment Circular from Bangladesh

The Central Board of Indirect Taxes and Customs rescinds Circular No. 29/2020-Customs with immediate effect.

12/2025 : Clarification on the classification and applicable Basic Customs Duty (BCD) for Interactive Flat Panel Displays (IFPDs) and other monitors

Export Entry Post Export Conversion Regulations 2025 Implementation

The Central Board of Indirect Taxes and Customs implements functionality for post export changes in shipping bills and supersedes previous regulations with the Export Entry (Post…

Procedure for Import and Export through Personal Carriage

The Central Board of Indirect Taxes and Customs introduces electronic processing and harmonized procedures for the import and export of gems, jewellery, and machinery samples or…

Sea Cargo Manifest and Transhipment Regulations Implementation Extension

The Central Board of Indirect Taxes and Customs extends the transitional provisions for the Sea Cargo Manifest and Transhipment Regulations until 31.05.2025 as a last facilitation…

248/05/2025-GST : Various issues related to availment of benefit of Section 128A of the CGST Act, 2017

Clarification on the Scope of Mobile Phone Camera Modules

This circular clarifies the classification and scope of camera modules used in the manufacture of cellular mobile phones for customs duty purposes.

Import Regulation and Quarantine Clearance for Pets

The Central Board of Indirect Taxes and Customs provides round-the-clock final quarantine clearance at the port of entry for imported pet dogs and pet cats.

Disposal of Unmanned Aircraft Systems and Drones

The Central Board of Indirect Taxes and Customs provides instructions for the disposal of Unmanned Aircraft Systems, Unmanned Aerial Vehicles, Remotely Piloted Aircraft Systems…

04/2025 : Single Unified Multi-Purpose Electronic Bond in Customs-Ekal Anubandh

Automation of Customs Refund Application and Processing

The Central Board of Indirect Taxes and Customs enables online processing and electronic disbursal of Customs duty refund applications on the ICEGATE Portal.

Clarification on GST Rates and Classification of Goods

This circular clarifies GST rates and classification for specific goods following the 55th GST Council meeting.

Late Fee Applicability for Delay in Furnishing FORM GSTR-9C

This circular clarifies the late fee levy under section 47 of the CGST Act for delay in furnishing the reconciliation statement in FORM GSTR-9C.

Additional Qualifiers for Synthetic or Reconstructed Diamonds

The Central Board of Indirect Taxes and Customs makes the declaration of additional qualifiers voluntary for the export of Lab Grown Diamonds weighing less than one carat.

Regularizing GST on Co-insurance and Reinsurance Commissions

The Central Board of Indirect Taxes and Customs regularizes Goods and Services Tax payments for specific insurance activities from 01 July 2017 to 31 October 2024.

Clarifications regarding applicability of GST on certain services

This circular clarifies Goods and Services Tax applicability and regularizes past tax payments for specific services based on recommendations from the fifty-fifth GST Council…