CBIC Releases FAQs-3 on GST Rate Changes and Notifications Effective September 22, 2025

The Central Board of Indirect Taxes & Customs (CBIC) released its third set of FAQs to clarify the new GST rate changes and related notifications that take effect from 22 September 2025. Key points include: Notification No. 9/2025-Central Tax (Rate) (dated 17.9.2025) supersedes Notification 1/2017 for CGST goods-rate changes; Notification 10/2025 for exemptions under CGST supersedes earlier Notification 2/2017. The FAQs also clarify that the special composition scheme for bricks remains unchanged, except for sand lime bricks, as per Notification 14/2025-Central Tax (Rate) dated 17.9.2025. Also addressed: which goods/services remain exempt; handicraft sector treatments; compensation cess changes; and how the new rates fit in. The FAQs aim to reduce uncertainty for taxpayers and industry by explaining the supersessions, scope, and timelines of the recent GST rate revamp