The notification supersedes earlier notification 02/2017 dated 28th June 2017, to update the list of goods exempt from GST, and expands exemptions especially for agricultural, food, health, and education items. Additionally, it defines terms such as ‘pre-packaged and labelled’, “unit container” and clarifies the scope of items such as the drugs in Annexure I & musical instruments in Annexure II.
This notification is effective from 22nd September 2025.
(Link: CGST Notification 10/2025 (Rate), IGST Notification 10/2025 (Rate), IGST Corrigendum 10/2025,UTGST Notification 10/2025 (Rate), Dated 17/09/2025, CGST Corrigendum 10/2025, IGST Corrigendum 10/2025, UTGST Corrigendum 10/2025 Dated 18/09/2025)