The notification changes the reference for used motor vehicles (petrol/ diesel/ SUVs) in notification 08/2018 dated 25th January 2018, from the older schedule (Schedule IV of notification 01/2017) to the updated schedules (Schedule II or III of notification 09/2025).
This notification is effective from 22nd September 2025.
(Link: CGST Notification 12/2025 (Rate), IGST Notification 12/2025 (Rate), UTGST Notification 12/2025 (Rate) Dated 17/09/2025)