Author: admin_gst

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Customs dated 24th October, 2025 is a fresh notification incorporating contents of erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone Customs notifications. The list of the 30 notifications is mentioned in the Annexure.
2. What is contained in notification No. 44/2025-Customs dated 24th October, 2025?
Vide notification No. 44/2025-Customs dated 24th October 2025 consequential amendments have been carried out in notifications No. 8/2020-Customs dated 2.2.2020 relating to Health Cess, notification No. 11/2018-Customs dated 2.2.2018 relating to Social Welfare Surcharge (SWS), notification No. 11/2021-Customs dated 1.2.2021 relating to Agriculture Infrastructure Development Cess (AIDC) and

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13, 14 and 15 corresponding to S. No 198 in notification No. 45/2025-Customs dated 24th October, 2025. Vide this entry IGST exemption continues to be provided to specified banks and entities.
4. When do notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 come into effect?
Notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 will come into effect on 1st November 2025.
5. What is the reason behind issue of this notification No. 45/2025-Customs dated 24th October, 2025?
This is a trade friendly measure. Notification No. 45/2025-Customs dated 24th October, 2025 has been issued by merging erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone customs notifications. Therefore, instead of referring to

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ch had prescribed 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins has been removed.
7. Why has the changes been made in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996?
Vide erstwhile S No. 5 of notification No. 39/96-Customs dated 23.7.1996, exemption was provided to supplies made out of warehoused goods belonging to Air-India International and covered two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments. The entry has been modified to provide exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry now covers three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
8. Why has S. No. 166A of notification No. 50/2017-Customs prescribing 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated

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, the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act.
Annexure
S. No
Notification
1.
1/2025 – Customs dated 16-1-2025
2.
57/2022 – Customs dated 17-11-2022
3.
32/2019 – Customs dated 30-9-2019
4.
19/2019 – Customs dated 6-7-2019
5.
86/2017 – Customs dated 14-11-2017
6.
36/2017 – Customs dated 30-6-2017
7.
37/2017 – Customs dated 30-6-2017
8.
29/2017 – Customs dated 30-6-2017
9.
41/2017 – Customs dated 30-6-2017
10.
32/2017 – Customs dated 30-6-2017
11.
30/2017- Customs dated 30-6-2017
12.
16/2017 – Customs dated 20-4-2017
13.
5/2017 – Customs dated 2-2-2017
14.
130/2010 – Customs dated 23-12-2010
15.
81/2005 – Customs dated 8-9-2005
16.
121/2003 – Customs dated 1-08-2003
17.
25/1998 – Customs dated 02-06-1998
18.
39/1996 – Customs dated 23-7-1996
19.
51/1996 – Customs dated 23-7-1996
20.
50/1996 – Customs dated 23-7-1996
21.
154/1994 – Custo

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Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperative
Case-Laws
GST
The HC allowed the applicant's petition and granted regular bail, concluding custodial detention was unnecessary. The court observed a complaint has been filed but no statutory notice or assessment under the SGST Act, 2017 has been issued, leaving the tax quantum unassessed and appealable. Noting the applicant's cooperation with the investigation, the economic recovery objective of the statute, and settled jurisprudence, the court found continued detention unwarranted despite allegations of availing ineligible or fake ITC from non-existent or deregistered suppliers. Having regard to the applicant's character and protracted incarceration since 20.08.2025, bail was granted without expressing any view on merits, subject to the specified conditions.
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Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returns
Case-Laws
GST
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest and penalties. The petitioner is directed to execute an undertaking to comply with the GST Act and Rules and to maintain regular filing of returns, failure of which will result in automatic cancellation of registration. The respondents are ordered to suspend the cancellation and to consider the pending returns; if found compliant, they shall require immediate payment of any remaining dues. Petition disposed.
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Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remain
Case-Laws
GST
The HC allowed the accused's petition and directed release on regular bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The court found the accused had earlier been released on interim bail and presented no tangible evidence of misuse, absconding, or likelihood of interfering with prosecution witnesses, noting all witnesses are official personnel. The matter concerns alleged irregular availment of input tax credit through receipt of invoices without actual supply and operation of forged forms; those contentious issues were held to be triable and unsuitable for adjudication at bail stage. Further pretrial detention was deemed unwarranted, subject to any additional conditions the trial court/duty magistrate may impose.
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No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld
Case-Laws
GST
AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering measures against the Respondent. Accordingly, the AT dismissed the allegation of contravention, recorded that no refund, penalty or adjustment under the anti-profiteering regime is warranted, and directed that the DGAP report be given effect as the operative finding in the proceedings.
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Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rival
Case-Laws
GST
HC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and set aside the Order-in-Original dated 30.01.2025. The court held that, by virtue of Section 6(1) and the bar in Section 6(2)(b) of the GST Act, the Central Proper Officer lacked jurisdiction to initiate proceedings under Section 74 after the State Proper Officer had earlier commenced intelligence-based enforcement; summons under Section 70 did not amount to initiation of rival “proceedings.” Consequently, the Central-originated proceedings are non est ab initio and the resultant order cannot be sustained. Petition allowed.
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Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached
Case-Laws
GST
The HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for lack of a formal, duly authenticated show cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 and an attached statement cannot substitute a proper SCN. The court found failure to authenticate notices (Rule 26(3) applied by default) and breach of Section 75(4)'s opportunity-to-be-heard mandate, amounting to violation of natural justice. The HC quashed the decision and granted the revenue liberty to institute fresh proceedings de novo under Section 73, if deemed appropriate.
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Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigation
Case-Laws
GST
The HC dismissed the petition and refused anticipatory bail to the petitioner. The court found prima facie serious allegations that the petitioner, with co-accused, physically assaulted and threatened the complainant, a public servant engaged in official duty; the plea of false implication was rejected at this nascent investigative stage. Balancing individual liberties against societal interest, the HC held there is no material to negate the commission of the offence, custodial interrogation is necessary for effective and fair investigation, and granting anticipatory bail would impede the inquiry and risk threat to the complainant or witnesses. The petition was held devoid of merits and dismissed.
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Acquisition cost of fleet operators to decline after GST reduction: Crisil Ratings
GST
Dated:- 27-10-2025
PTI
Kolkata, Oct 27 (PTI) Crisil Ratings said post the rationalisation of GST on commercial vehicles, acquisition of new fleet by the operators would decline substantially.
It said in a statement on Monday that GST on commercial vehicles has been reduced to 18 per cent from 28 per cent.
“This will bring down the acquisition cost of fleet operators,” it said.
Domestic commercia

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Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no “reason to believe” under s.69 CGST Act
Case-Laws
GST
The HC allowed the applicant's prayer for regular bail and ordered release on bail subject to specified conditions to be observed pending investigation and trial. The court found arrest dated 26.08.2025 occurred without requisite subjective satisfaction and absent the statutory “reason to believe” under s.69 CGST Act. The court recorded that substantial investigation is complete, no prior criminal antecedents exist, no risk of absconding or tampering with evidence is shown, and the applicant lodged a payment of Rs.84,00,000 with the GST Department (receipt taken on record). In light of these factors, bail was granted on terms tailored to safeguard the investigatory process and prosecution.
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Anticipatory bail granted under Ss.120B,420,467,468,471,473,474 IPC where probe finds alleged GST ID fraud; cooperation negates custody
Case-Laws
GST
HC granted the applicant pre-arrest bail in Itanagar P.S. Case No. 182/2024 for offences punishable under Ss. 120B, 420, 467, 468, 471, 473 and 474 IPC, holding that the investigation prima facie indicates fraudulent procurement of a GST ID and fabrication of documents. The court found the applicant had cooperated, appeared before the IO, and had his statement recorded which accorded with bank records and communications; custodial interrogation was deemed unnecessary. The interim bail dated 17.09.2025 was made absolute on the same terms. The anticipatory bail application is disposed of.
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GST registration cancelled under Section 29(2)(c) may be restored by filing returns and paying dues under Rule 22 proviso
Case-Laws
GST
The HC disposed the writ petition directing that, because the GST registration was cancelled under Section 29(2)(c) for non-furnishing of returns for six months, the petitioners may seek restoration by approaching the duly empowered officer within two months. If the petitioners furnish all pending returns and make full payment of tax dues with applicable interest and late fee, the officer may, in accordance with the proviso to sub-rule (4) of Rule 22, consider dropping the cancellation proceedings and pass an appropriate order in Form GST REG-20. The writ is disposed on this mandate, enabling administrative restoration subject to compliance with the prescribed procedural and payment requirements.
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Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025
Notifications
GST
The Central Government amends the earlier integrated tax rate notification on exemptions for supply of gold, silver or platinum by nominated agencies to registered persons by substituting clause (c) of the Explanation to redefine “Nominated Agency” as the entities listed in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs. The amendment takes effect on 1 November 2025 and modifies the definition within the principal notification dated 31 December 2018.
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Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining “Nominated Agency” per Notification No.45/2025
Notifications
GST
The government amends Notification No. 26/2018-Central Tax (Rate) to substitute clause (c) in the Explanation, redefining “Nominated Agency” to mean entities listed in Lists 13-15 appended to Table I of Notification No. 45/2025-Customs; the amendment pertains to the central tax exemption framework for nominated agencies supplying gold, silver or platinum to registered persons for export against supply and takes effect on 1 November 2025.
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Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)
Case-Laws
GST
The HC quashed cancellation of the petitioner's GST registration and allowed the petition, holding the impugned quasi-judicial order unlawful for failure to disclose the adjudicating officer, failure to afford adequate notice and personal hearing, and consequent violation of principles of natural justice and the petitioner's Article 19(1)(g) liberty to carry on business. The Court found the adjudicatory order bereft of application of mind and thus arbitrary, failing the Article 14 test. Because the petitioner only learned of the cancellation belatedly and was not afforded any opportunity to be heard, the prior dismissal on limitation grounds could not sustain the cancellation; the impugned orders are set aside.
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Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)
Case-Laws
GST
The AAR holds that the applicant's material, being the residue (“thippi”) generated in Stage-I cassava starch manufacture and sold for further processing/animal feed, is not cassava flour or cassava starch and is classifiable as a residue/waste under Chapter 23 (tariff item 2303 1000). The material is marketable but arises as a by-product/residue of a starch production process and therefore falls outside Chapter 11 classification. The applicant is not entitled to the exemption under Notification No. 02/2017-CT(Rate) in respect of tariff item 1106, and the supplies attract GST; accordingly the applicant must obtain registration and discharge applicable tax.
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Writ dismissed: Section 161 rectification denied; valuation, Section 15(2)(b) and Section 6(2)(b) disputes require adjudication
Case-Laws
GST
The HC dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence before the adjudicating authority, and that invoking Section 161 to amend the SCN constituted an impermissible dilatory stratagem. Contentious questions of valuation, inclusion of free supplies under Section 15(2)(b) and Circular, and the applicability of Section 6(2)(b) raise factual disputes unsuitable for summary rectification and must be adjudicated in the proper proceedings; writ dismissed.
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HSN 23061020 cotton seed de-oiled cake classified as oil-cake residue; exempt from GST from 22.09.2017, no ITC
Case-Laws
GST
AAR held that cotton seed de-oiled cake (HSN 23061020) constitutes an oil-cake residue under Chapter 23 and is classified within tariff heading 230610; accordingly its tax treatment changed by notifications: from 01.07.2017 to 21.09.2017 the product was exempt only when supplied as aquatic, poultry or cattle feed and taxable at 2.5% CGST+2.5% SGST if used otherwise, whereas from 22.09.2017 onward cotton seed oil cake has been placed in the exempt schedule irrespective of end-use. Because the item is exempt as per the applicable schedule, no liability to pay GST arises and no entitlement to claim input tax credit exists.
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Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax
Case-Laws
GST
HC remitted the matter to the 1st Respondent Assistant Commissioner (ST) (FAC) to pass a fresh, consolidated order on all issues other than the demand previously confirmed solely for belated availing of Input Tax Credit (ITC), in light of the retrospective insertion of Rule 16(5) into the GST Rules effective 01.07.2017. The Court held the amendment warrants reconsideration of the ITC-related demand and therefore quashed the finality of that aspect for reassessment. For the remaining disputed issues, the 1st Respondent shall decide afresh provided the Petitioner deposits 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order. Petition disposed of.
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Matter remitted for de novo GST adjudication; petitioner to pre-deposit 50% via electronic cash ledger, file reply in 30 days
Case-Laws
GST
HC remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-deposit obligation. The petitioner was ordered to file a reply to the Show Cause Notice dated 24.09.2023, with supporting documents, treating the assessment order dated 28.12.2023 as an addendum to that notice, within 30 days of receipt. Petition accordingly disposed of.
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IGST on ocean freight held ultra vires; refund Rs. 2.62 crore ordered and interest payable; Sections 54/56 inapplicable
Case-Laws
GST
The HC held that the impugned IGST levy on ocean freight under the reverse-charge notifications was ultra vires and contrary to the GST scheme, requiring refund of Rs. 2,62,37,558 paid by the Petitioner; the Respondents have refunded that amount. The petition further succeeded in claiming interest of Rs. 71,31,225, which the HC directed the Respondents to pay forthwith and in any event within four weeks of judgment. The court clarified that Sections 54/56 were inapplicable to the initial unlawful collection, but nonetheless sanctioned the quantified interest on the merits. Petition disposed.
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Notifications' Entry 9 and Entry 10 quashed for imposing duplicate IGST on service element within composite goods supply
Case-Laws
GST
The HC allowed the petition, holding that the impugned declarations under Entry 9 and Entry 10 of the Notifications dated 28.06.2017 are ultra vires the Constitution and the IGST Act insofar as they seek to impose IGST on a service component already subsumed within a composite supply of goods taxed under IGST. Applying binding higher-court authority, the court concluded that duplicative taxation of the service element cannot stand; where legislation treats the composite supply as a tax on goods inclusive of ancillary services, no separate IGST may be levied on the service. Relief was granted to the Petitioner against the Revenue, quashing the notifications to the extent specified.
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Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definition
Case-Laws
GST
AAR held that the applicant's proposed B+G+31 service apartment constitutes construction of commercial buildings and not multi-storied residential construction for tax classification purposes. The Authority found that statutory rate notifications permit the use of a building to be declared to RERA or the competent authority, and where the competent authority has classified the project as residential this does not override the substantive nature of the project; here the competent municipal authority's classification does not render the project residential. Having regard to the RERA definition of “apartment,” the project's character and the competent authority's role, the service apartment falls within construction services of commercial buildings.
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Union Finance and Corporate Affairs Minister Smt. Nirmala Sitharaman inaugurates newly-constructed Central Goods and Services Tax (CGST) Bhawan, in Ghaziabad, today.
GST
Dated:- 24-10-2025

New CGST Bhawan, Ghaziabad, as a symbol of modern India's commitment to good governance – where infrastructure meets innovation and efficiency aligns with empathy, says FM Smt. Nirmala Sitharaman
Need for next-generation revenue infrastructure to work in tune with next-generation taxation: Union Finance Minister
GST 2.0 has created a remarkable global buzz and stands as a symbol of India's progressive economic vision: FM Smt. Sitharaman
New CGST Bhawan in Ghaziabad brings CGST Ghaziabad Commissionerate, CGST Audit Commissionerate & CGST Appeals Commissionerate, and Pay & Accounts Office under one roof to achieve administrative synergy and operational efficiency
The new state-of-the-art green complex comprises two basements and seven floors spread across 2.21 acres, with parking for

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:
* Disciplinary proceedings against the officials at different levels in the CGST field formations be concluded expeditiously in a time-bound manner within prescribed timelines given by DoPT and CVC.
* Swift conclusion of disciplinary proceedings reinforces accountability within the organisation.
Smt. Sitharaman said that these proceedings send a clear message that misconduct, dereliction of duty, or unethical behaviour will not be tolerated.
Prolonged proceedings unfairly affect the morale and reputation of the officers involved – particularly the innocent. For those wrongfully accused, early closure brings relief and restoration of dignity, She added.
The Union Finance Minister also exhorted that motto for CBIC should be: “गलत किया तो खैर नहीं, सही किया तो कोई बैर नहीं

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li and has made life easier for the common man – a fact reflected in the surge of purchases, production, and online transactions following its implementation. Smt. Sitharaman commended the Central Board of Indirect Taxes and Customs (CBIC) for its efficiency and appreciated the successful rollout of GST 2.0 ahead of the Diwali deadline set by the Prime Minister.
Earlier, in his welcome address, Shri Sanjay Kumar Agarwal, Chairman, CBIC, highlighted the department's unwavering focus on efficient taxpayer services, digital transformation, and sustainable infrastructure.
The event concluded with a Vote of Thanks by Shri Sanjay Mangal, Chief Commissioner, CGST Meerut Zone.
Shri Surjit Bhujabal, Member (Zonal), other Members and senior officers of CBIC; Commissioner, CGST Ghaziabad; senior officials from Centre and State departments, and members of the trade and tax professional associations, were also present on the occasion.

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Make life easier for honest taxpayers, provide no comfort to dishonest ones: FM tells GST officers
GST
Dated:- 24-10-2025
PTI
Ghaziabad, Oct 24 (PTI) Finance Minister Nirmala Sitharaman on Friday asked GST officers to be polite and make life easier for honest taxpayers, but deal firmly with dishonest ones.
Speaking at the CGST building inauguration here, the minister flagged the need for “timely conclusion” of disciplinary proceedings against officers, and said by doing so the Central Board of Indirect Taxes and Customs (CBIC) would send a clear message that misconduct, dereliction of duty or unethical behaviour will not be tolerated.
Asking field officers to use technology for faster registration approvals and grievance redressal, Sitharaman also tasked them to “proactively” undertake trade facilitation measures. “There is no iron wall between you and trader, there is thin air. You can understand where the difficulty is, rather than muddying it up any further.” She s

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col or SoP.
On the issue of disciplinary proceedings against departmental officers, Sitharaman said swift conclusion of such proceedings reinforces accountability within the organization.
“Prolonged proceedings unfairly affect the morale and reputation of the officers involved – particularly the innocent. For those wrongfully accused, early closure brings relief and restoration of dignity. The Motto for disciplinary matters should be: Galat kiya hai toh khair nahi, sahi kiya hai toh koi bair nahi (If you do wrong, you won't be forgiven, if you are right, there would be no ill feeling against you),” Sitharaman said.
The minister also nudged Goods and Services Tax (GST) officers to make use of technology to reduce the compliance burden on taxpayer seeking GST registration.
“Technology and risk-based parameters must do the heavy lifting and not the taxpayer. We do not want anybody from the field formation adding one little more burden or onus on the taxpayer. Technology should be

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ld formation is to operationalise it without friction,” Sitharaman said.
She also said that GST Seva Kendra across India should be well-staffed, accessible and properly maintained, so that taxpayers receive timely and quality assistance. There must be a dedicated helpdesk for GST registrations to facilitate the taxpayers in the application process. “Field units must conduct an internal audit of the functioning of the GST Seva Kendras and take action on the shortcomings faced by the taxpayers,” Sitharaman said.
Quoting Confederation of All India Traders (CAIT) data on festive retail sales and e-commerce transaction which show there has been a boom in sale of goods and services after GST rates were slashed effective September 22, Sitharaman said: “What do these numbers tell us? They tell us that our economic policies including the recent GST rate rationalization – is having a meaningful impact.” Effective September 22, next-generation GST reform was implemented under which it becam

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