The notification amends the GST rates on various services under the principal Notification 11/2017 dated 28th June 2027, mainly includes:
- New rate 18% on Transport services (non-Indian railways container transport, multimodal transport), courier and postal services, local delivery through e-commerce operators, professional and business services, manufacturing job work. (Previously 12% GST).
- New rate 5% on Tailoring services, job work for food, textiles, printing educational materials, brick manufacturing, handicrafts, beauty and cleaning services.
- New rate 1.5% on Job work on diamonds.
- Tightened rules on input tax credit claims with clear exceptions and illustrations.
- It is also clarified with respect to renting, that ‘premises’ means a place from where hotel accommodation services are being supplied or are to be supplied, with effect from 1st April 2025.
This notification is effective from 22nd September 2025.
(Link: CGST Notification 15/2025 (Rate), IGST Notification 15/2025 (Rate), UTGST Notification 15/2025 (Rate) Dated 17/09/2025)