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GST Update - December 31, 2025

Seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025 [Notification No.20-Central Tax]

Seeks to notify supplies under section 15(5) of CGST Act for valuation based on Retail sale price (RSP) [Notification No.19-Central Tax]

Seeks to amend Notification 09/2025- Central Tax (Rate), to prescribe GST rates on tobacco products [Notification No.19-Central Tax (Rate)]

Seeks to amend Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products [Notification No.19-Integrated Tax (Rate)]

Seeks to amend Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products [Notification No.19-Union Territory Tax (Rate)]

Seeks to amend Notification 01/2025- Compensation Cess Tax (Rate), to prescribe GST rates on tobacco products [Notification No.3-Compensation Cess (Rate)]

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