Goods and Services Tax

HIGHLIGHTS AT 5 PM
GST
Dated:- 17-9-2025
PTI
New Delhi, Sep 17 (PTI) Following are the top stories at 5 pm: NATION DEL44 LD PM-BDAY
PM Modi turns 75, lauds rise of New India as world leaders, eminent personalities praise his leadership New Delhi: Prime Minister Narendra Modi turned 75 on Wednesday with a host of prominent personalities, including world leaders, lauding his leadership, while the ruling BJP organised welfare initiatives under the fortnight-long “Sewa Pakhwada” to mark the birthday of its preeminent leader.
BOM28 MP-PM-BDAY-LD MODI
Pakistan brought to its knees; world saw terrorist crying: Modi Dhar (Madhya Pradesh): Prime Minister Narendra Modi on Wednesday said Indian soldiers brought Pakistan

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ce Minister Nirmala Sitharaman Visakhapatnam: Union Finance Minister Nirmala Sitharaman on Wednesday said the next generation GST reforms will infuse Rs 2 lakh crore into the economy, leaving people with more cash in hand that otherwise would have gone as taxes.
DEL42 AVI-AI PLANE CRASH-PILOT FATHER
AI plane crash: Pilot's father seeks another probe saying AAIB findings tarnished his son's image Mumbai: Perturbed with the preliminary findings of the AAIB inquiry into the Ahmedabad plane crash, Pushkaraj Sabharwal, father of Captain Sumeet Sabharwal who was one of the pilots of the ill-fated Air India Dreamliner, has demanded a 'formal investigation' by the central government.
DEL25 PM-BDAY-BLOOD CAMP
NGO eyes world record in

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Wednesday directed the Congress to take off from its social media handles an AI-generated video depicting Prime Minister Narendra Modi and his late mother.
LGD13 DL-COURT-BMW ACCIDENT
BMW accident: Court extends judicial custody of accused woman New Delhi: A Delhi court on Wednesday extended till September 27 the judicial custody of the woman who drove the BMW car involved in a crash that left a senior finance ministry official dead and his wife injured in Dhaula Kuan here.
LGD18 SC-LD POLLUTION
SC asks CAQM, CPCB, state boards to prepare plan to deal with air pollution in 3 weeks New Delhi: The Supreme Court on Wednesday directed the CAQM, CPCB and state pollution control boards to come out with measures to prevent air poll

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Flipkart Marketplace Witnesses 25% Rise in Transacting Sellers Ahead of the Festive Season
GST
Dated:- 17-9-2025
PTI
Bangalore, Karnataka, India (NewsVoir) • In the last 6 months, there has been a steady onboarding and growth on the seller marketplace platform, particularly for MSMEs • Flipkart’s sellers have witnessed a 30% growth in their business since June 2025, driven by AI-powered insights, simplified tools, and steady onboarding • Categories such as BGM, Fashion, and Electronics are showing strong momentum, with sellers expected to see further acceleration in the upcoming festive season • AI-powered NXT Insights Platform and revamped Seller Hub, enabling smarter festive preparedness • Onboarding new sellers from beyond traditional trade centers, including Kannauj, Khurja, and Shantipur, to expand e-commerce access and nurture emerging hubs of growth • Flipkart Marketplace has over 90 million seller product listings today to serve millions of customers • Flipkart sell

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e, and expanded fulfillment infrastructure, ensuring sellers can scale sustainably during the festive surge.
Since early 2025, Flipkart has rolled out a revamped Seller Hub and Seller App to simplify listing, navigation, and settlements, while streamlining fees and improving delivery speed. Sellers are also using the AI-powered NXT Insights Platform, available free of cost, for real-time analytics on pricing, selection, returns, and market trends, along with CVP (Customer Value Proposition) Insights that provide GenAI-driven recommendations on selection, speed, and inventory. These tools are helping sellers across categories such as Fashion, Books & General Merchandise (BGM), and Electronics respond to festive demand with greater competitiveness.
To support new entrepreneurs, FlipkartÂ’s New Seller Success Program continues to deliver strong results, driving a 2-3X increase in early success rates by offering free onboarding support and dedicated account management during the first 6

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th confidence. The emergence of new trade hubs such as Kannauj and Khurja, alongside strong momentum in categories like Fashion, Electronics, and BGM, reflects the inclusivity and resilience of our marketplace. As we enter the festive season, we remain committed to supporting sellers in maximising opportunities while delivering value and trust to customers across India.” Trisha Talasani, owner of BTMVentures, Hyderabad, said, “The festive season is the most important time for our business, and Flipkart has made it easier to prepare and grow. With the updated Seller Hub and NXT Insights, I am able to track what is working, plan my inventory, and make quicker decisions. As a grooming category seller from the South, it’s encouraging to see my business grow 400% this year through Flipkart’s continued support. The right tools and guidance from account managers have helped me to build a successful online business.” These initiatives reflect Flipkart’s broader goal of building an inclusive, r

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in India's digital commerce revolution. With a registered user base of more than 500 million, Flipkart's marketplace offers over 150 million products across 80+ categories. Today, there are over 1.4 million sellers on the platform, including Shopsy sellers. With a focus on empowering and delighting every Indian by delivering value through technology and innovation, Flipkart has created thousands of jobs in the ecosystem while empowering generations of entrepreneurs and MSMEs. Flipkart has pioneered services such as Cash on Delivery, No Cost EMI, Easy Returns, and UPI. These customer-centric innovations focus on enhancing digital payment offerings for all customers while making online shopping more accessible and affordable for millions of Indians.
For more information, please write to media@flipkart.com.
(Disclaimer: The above press release comes to you under an arrangement with Newsvoir and PTI takes no editorial responsibility for the same.). PTI PWR
News – Press release – P

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Penalty orders in Form GST DRC-07 set aside for missing assessing officer digital signature and DIN; fresh proceedings allowed
Case-Laws
GST
The HC set aside the impugned penalty orders and their common summary in Form GST DRC-07 (dated 06.06.2025) on grounds of procedural infirmity-absence of the assessing officer's digital signature and omission of a DIN-finding such defects render the orders invalid and breach principles of natural justice. The writ petition was disposed of, with the Court granting the Respondent liberty to initiate fresh assessment proceedings, subject to issuance of proper notice and execution of the resultant orders bearing an assigned signature and DIN. No costs were awarded.
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Penalty orders in Form GST DRC-07 set aside for missing assessing officer digital signature and DIN; fresh proceedings allowed
Case-Laws
GST
The HC set aside the impugned penalty orders and their common summary in Form GST DRC-07 (dated 06.06.2025) on grounds of procedural infirmity-absence of the assessing officer's digital signature and omission of a DIN-finding such defects render the orders invalid and breach principles of natural justice. The writ petition was disposed of, with the Court granting the Respondent liberty to initiate fresh assessment proceedings, subject to issuance of proper notice and execution of the resultant orders bearing an assigned signature and DIN. No costs were awarded.
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Petition allowed; Section 130 read with Section 122 cannot be invoked when Sections 73/74 already initiated
Case-Laws
GST
The HC allowed the petition and quashed the impugned orders dated 29.05.2024 (respondent no.2) and 21.10.2023 (respondent no.3), holding that initiation of proceedings under section 130 read with section 122 of the GST Act is impermissible where excess stock is discovered during survey and proceedings under sections 73/74 have already been initiated. The court applied binding precedent affirmed by the SC, concluding that section 130 proceedings cannot be invoked to convert survey-discovered excess stock into a separate penal or adjudicatory process. Consequently, all consequential actions premised on the impugned orders were set aside and the petition was allowed.
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Petition allowed; orders under Section 129(3) GST quashed where vehicle was registered as open-body truck, no tax evasion found
Case-Laws
GST
The HC allowed the petition and quashed the impugned orders dated 30.04.2019 and 22.02.2018 issued under Section 129(3) of the GST Act. The court held that the vehicle (Reg. No. UP80CT-3246) is properly classified as an open-body truck per the Registration Certificate, a fact not disputed by the State, and therefore could not be treated as a light commercial vehicle as the Appellate Authority retrospectively asserted without supporting material or any clarification from the Transport Department. The record disclosed a discrepancy in the invoiced quantity but no finding of tax-evasion or culpable intent by the authorities below; accordingly the enforcement orders were held unsustainable in law.
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Impugned order quashed on time-bar for input tax credit under Section 16(4); entitlement retained per Section 16(5)
Case-Laws
GST
HC quashed the impugned order insofar as it adjudicated the petitioners' claim for input tax credit as time-barred under Section 16(4) of the CGST Act, 2017, while recognizing entitlement where claims fall within the temporal window prescribed by Section 16(5). The respondent department is restrained from initiating or pursuing any proceedings against the petitioner premised solely on the limitation issue addressed by the order. The court directed the respondent to take immediate steps to de-freeze the petitioners' bank accounts affected by the impugned order. The writ petition is allowed, with the relief confined to the limitation question and ancillary de-freezing relief.
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Interim relief denied under Section 74 GST Act; Rs.5.50 crore treated as deposit pending final adjudication
Case-Laws
GST
HC refused interim relief under Section 74 of the W.B.G.S.T./C.G.S.T. Act, 2017, noting alleged suppression of facts to evade tax. The court declined interim protection and directed that Rs. 5,50,62,464, which the appellants/petitioners assert was paid under compulsion but which the Revenue disputes, shall be treated as a deposit and shall abide by the final adjudicatory orders in the writ petition. Observing that over 50% of the tax demand has already been recovered, the court held the Revenue's interest is adequately protected and that the payment exceeds the 10% deposit ordinarily required on appeal, reinforcing treatment as a deposit. The writ petition is listed before the appropriate Bench on 28 November 2025.
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Clerical arithmetic error in electronic GST figures corrected; order under s.161 set aside, assessment modified under s.73
Case-Laws
GST
The HC, exercising extraordinary writ jurisdiction, set aside the impugned order refusing rectification under s.161 of the GST Act and ordered correction of a clerical/arithmetic error in the electronically filed figures whereby “Rs. 1,07,916.48” was erroneously recorded as “Rs. 1,07,91,648.00.” The matter is remitted to the Assistant Commissioner (State Tax), CT & GST Circle, for consideration of the petition for rectification and for modification of the assessment order under s.73 accordingly. The authority is directed to permit the petitioner to rectify the mistake and give consequential effect to the correction within four weeks of receipt of this order. Petition disposed.
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GST reforms to inject Rs 2 lakh crore into economy, says Finance Minister Nirmala Sitharaman
GST
Dated:- 17-9-2025
PTI
Visakhapatnam, Sep 17 (PTI) Union Finance Minister Nirmala Sitharaman on Wednesday said the next generation GST reforms will infuse Rs 2 lakh crore into the economy, which will leave people with more cash in hand that otherwise would have gone as taxes.
Addressing the Outreach and Interaction Program on Next Gen GST Reforms, she also said, following the tax reforms

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Input tax credit accrues on purchase date under Section 54; circular limiting refunds to applications by 18.07.2022 held ultra vires
Case-Laws
GST
The HC allowed the petition and held that Input Tax Credit is an indefeasible right accruing on the date of purchase; therefore the CBITC clarification (Circular No. 181/13/2022-GST Pt.2) which confined entitlement to refunds only for applications filed up to 18.07.2022 is ultra vires, arbitrary and violative of Article 14. The court found that Notification dated 13.07.2022 contains no embargo and that section 54 of the Act of 2017 affords a two-year limitation to claim refund; consequently the impugned provision was quashed to the extent it curtailed refund claims post-18.07.2022 and the petitioner's challenge was allowed.
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GST reforms injected Rs 2 lakh crore into economy, says Finance Minister Nirmala Sitharaman
GST
Dated:- 17-9-2025
PTI
Visakhapatnam, Sep 17 (PTI) Union Finance Minister Nirmala Sitharaman on Wednesday said the Next Gen GST reforms have infused Rs 2 lakh crore into the economy, which has left people with more cash on hand, which otherwise would have gone to taxes.
Addressing the Outreach and Interaction Program on Next Gen GST Reforms, she also said, following the tax reforms, 99 pe

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Petition allowed; proceedings under s.74 GST held without jurisdiction, impugned order and show-cause notice quashed
Case-Laws
GST
The HC allowed the petition and quashed the impugned Order-in-Original dated 27.12.2023, holding the proceedings initiated under s.74 of the GST Act to be without jurisdiction. The court found respondent-authority erred by invoking s.74 despite an existing show-cause notice and OIO (20.02.2023) alleging wrongful carry-forward of CENVAT/service-tax credit of Rs.4,15,55,899 and a pending appeal before the CESTAT; it also noted non-consideration of the petitioner's reply and a copy of the pending OIO, raising natural justice concerns. Consequently the show-cause notice dated 13.07.2022 and the resultant OIO were set aside and the petition was allowed.
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GST reform will play vital role in making India a developed nation, says BJP
GST
Dated:- 16-9-2025
PTI
Gandhinagar, Sep 16 (PTI) Ahead of the roll-out of new Goods and Services Tax rates, the Bharatiya Janata Party (BJP) on Tuesday said the latest GST reform will play an important role in fulfilling the resolve of building a developed India.
Talking to reporters here, BJP spokesperson Guruprakash Paswan said Opposition parties are repeatedly raising questions about the country's economy, but the fact is global agencies IMF and the World Bank believe India is an economic hotspot in the world.
“The GST reform is the biggest economic reform. Earlier, about 35 different taxes were being collected, after which in 2017, the BJP gove

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s and the Centre,” he maintained.
Prime Minister Narendra Modi always says reform, perform, transform. Transformation will be seen on September 22 (the date of implementation of revised GST rates), Paswan affirmed.
“The inflation has come down and the GDP growth was 7.8 per cent (in April-June quarter of 2025). Congress leaders are doing politics and misleading people regarding GST. Everyone knows the Opposition people support the forces that want to break up India,” he claimed.
One Nation One Tax means GST reform will remain the pillar of a developed India. The changes in GST will play an important role in realizing the resolve of a developed India, Paswan emphasised.
The Centre has approved just two tax rates of 5 per cent and 18 per

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Mamata says Bengal facing revenue loss due to lack of GST compensation from Centre
GST
Dated:- 16-9-2025
PTI
Kolkata, Sep 16 (PTI) West Bengal Chief Minister Mamata Banerjee on Monday lashed out at the Centre, claiming that the state was suffering massive revenue losses due to lack of GST compensation and other withheld funds.
Speaking at a programme in Kolkata, Banerjee said that West Bengal would incur a revenue loss of nearly Rs 20,000 crore, with the health sector alone bearing a burden of around Rs 10,000 crore.
“We were the first ones to raise voice, stating that premiums for health insurance should not be increased and GST must be exempted. Many people are now taking credit for this… but do you know how much loss our

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owards West Bengal.
Announcing the outcome of the 56th GST Council meeting on September 3, Union Finance Minister Nirmala Sitharaman had said that all individual life insurance policies, whether term life, ULIP or endowment policies and subsequent reinsurance, are exempt from GST.
The GST Council approved limiting slabs to 5 per cent and 18 per cent, effective from September 22, the first day of Navaratri.
Almost all personal-use items and aspirational goods for the middle class, like air-conditioners and washing machines will see rate cuts.
The Trinamool Congress had earlier termed the Centre's decision to exempt life insurance and health insurance from GST a victory for common people, which it claimed was “wrested from a tone-deaf reg

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Two GST Tribunal benches to start functioning in Kolkata soon: Official
GST
Dated:- 16-9-2025
PTI
Kolkata, Sep 16 (PTI) The Goods and Services Tax (GST) Tribunal in Kolkata is expected to start functioning from next month with two benches at Alipore, an official said on Tuesday.
“There will be two benches of the GST Tribunal at Alipore in Kolkata. West Bengal will have one bench, and Sikkim & Andaman and Nicobar Islands will have another,” said Shrawan Kumar, Chief Commissioner, Kolkata Zone, CGST and Central Excise, while speaking to reporters on the sidelines of a MerchantsÂ’ Chamber of Commerce and Industry session.
The government had said in July that only 28 out of the approved 73 GSTAT benches have been made operational s

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SCBA seeks GST exemption on its group insurance premiums, writes to finance minister
GST
Dated:- 16-9-2025
PTI
New Delhi, Sep 16 (PTI) The Supreme Court Bar Association (SCBA) has written to the Union Finance Minister Nirmala Sitharaman requesting exemption from GST on group insurance premiums for its members.
The letter by SCBA president Vikas Singh said, “We are in preparation to start a group insurance scheme exclusively for SCBA members to provide affordable health and accident coverage.” It said the initiative was a non-profit endeavour, designed to promote risk pooling and financial protection, aligning with the government's vision of inclusive growth and social welfare.
“However, the imposition of Goods and Services

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Mother Dairy to pass on GST cut benefits to consumers from Sep 22
GST
Dated:- 16-9-2025
PTI
New Delhi, Sep 16 (PTI) Mother Dairy on Tuesday announced it will pass on GST reduction benefits to consumers, making most of its products, including value-added dairy items and processed foods under the Safal brand, cheaper from September 22.
The wholly-owned subsidiary of National Dairy Development Board (NDDB) clarified that retail prices of pouch milk everyday poly pack milk, including full cream, toned and cow milk will remain unchanged as these have always been GST-exempt.
Following the GST revisions, UHT milk (tetra pack) and paneer will attract zero GST instead of the earlier 5 per cent, while other dairy products and value-ad

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HIHGLIGHTS
GST
Dated:- 16-9-2025
PTI
New Delhi, Sep 16 (PTI) Following are the top stories at 5.30 pm: NATION DEL43 UKD-HP-LD RAINS
No respite in sight: Fresh rains leave trail of destruction in Himachal Pradesh, Uttarakhand Dehradun/Shimla: Fresh heavy showers overnight ravaged the Himalayan states of Uttarakhand and Himachal Pradesh, already bruised by a string of deadly natural calamities over the past couple of months.
DEL34 ED-ONLINE BETTING-2NDLD SUMMONS
Online betting app: ED summons Robin Uthappa, Yuvraj Singh, Sonu Sood New Delhi: Widening its probe into an alleged illegal online betting linked money laundering case, the Enforcement Directorate (ED) has summoned cricketers Robin Uthappa and Yuvraj Singh, and actor Sonu Sood for questioning, officials said Tuesday.
DEL42 PM-BIRTHDAY
PM Modi to launch development initiatives as part of 'Sewa Pakhwada' to mark his birthday New Delhi: Launch of a host of welfare and development initiatives

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more than income: Assam CM Guwahati: An Assam Civil Service (ACS) officer, arrested for allegedly possessing wealth disproportionate to her income, had amassed assets 400 times more than her known sources of income, Chief Minister Himanta Biswa Sarma said on Tuesday.
BOM11 CG-LIQUOR SCAM-BAGHEL SON-ED
Ex-CM Baghel's son ran syndicate, handled Rs 1000 cr of 'liquor scam' proceeds, claims ED Raipur: Chaitanya Baghel, son of former CM Bhupesh Baghel, was at the helm of the syndicate behind the “liquor scam” in Chhattisgarh and personally handled nearly Rs 1,000 crore generated from it, the ED has alleged in its prosecution complaint.
CAL12 OD-LD GANG RAPE
Manhunt on for fourth accused in gang rape of Dalit student near beach in Puri Bhubaneswar: A manhunt was underway for one more person in connection with the gang rape of a Dalit college student near a beach in Odisha's Puri, police said on Tuesday.
MDS13 TN-2ND LD PALANISWAMI
AIADMK gen secy Palaniswami arr

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ssues notices to journos Abhisar, Parulekar on Adani Group's defamation plaint Ahmedabad: A court in Gandhinagar has issued notices to journalists Abhisar Sharma and Raju Parulekar for personal appearance on September 20, after criminal defamation complaints were filed against them by Adani Group.
BUSINESS DEL32 BIZ-MOTHER DAIRY-GST(RPT)
Mother Dairy to pass on 100 pc GST benefit, prices on most products to decline from Sep 22 New Delhi: Mother Dairy on Tuesday said it will pass on 100 per cent GST reduction benefits to consumers and most of its products including value-added dairy products and processed foods (under Safal brand) will become cheaper with effect from September 22.
FOREIGN FGN32 NEPAL-GEN Z-FUNERAL
Cremation of Gen Z protest victims performed with state honour in Kathmandu Kathmandu: Funerals of some of the victims of Gen Z protests were performed on Tuesday at Pashupati Aryaghat in Kathmandu with state honour, while some bodies were taken to va

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Frequently Asked Questions-2 (FAQs-2) on the decisions of the 56th GST Council held in New Delhi
GST
Dated:- 16-9-2025

Q1. Is it required to recall and re-label MRP on medicines already in the supply chain before 22nd September,2025? How will the re-labelling be implemented?
Answer: The National Pharmaceutical Pricing Authority (NPPA) vide OMs dated 12.9.2025 and 13.9.2025 have clarified the following:
* All manufacturers/ marketing companies selling drugs/ formulations shall revise the Maximum Retail Price (MRP) of drugs/formulations (including medical devices).
* The manufacturers/ marketing companies shall issue revised price list or supplementary price list, in Form V/VI, to dealers and retailers for display to consumers, and to State Drug Controllers and the Government, reflecting the revised GST rates and revised MRP.
* Recalling, re-labelling, or re-stickering on the label of container or pack of stocks released in the market prior to 22nd Septembe

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3. What is the current GST rate on bricks?
Answer: A Special Composition Scheme on supply of the bricks (other than sand lime bricks) was implemented w.e.f 1st April,2022 based on the Report of the Group of Ministers on Capacity Based Taxation and Special Composition Scheme which was accepted by GST Council in its 45th meeting held on 17th Sep 2021. Under the scheme, bricks attract GST of 6% without ITC and 12% with ITC with threshold limit for bricks at Rs. 20 lakhs instead of Rs.40 lakhs as is applicable to goods. The GST council in its 56th meeting held on 3rd September, 2025 did not recommend any change on the special composition scheme rates except on sand lime bricks on which GST rate has been recommended to be reduced from 12% to 5%. Hence, all kinds of bricks except sand lime bricks continue to attract GST of 6% without ITC and 12% with ITC with a threshold limit of Rs. 20 lakhs.
Q4. What are the insurance services covered within the ambit of the exemption

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C?
Answer: Suppliers of hotel accommodation service where the value of a unit of accommodation is less than or equal to Rs 7500/- per unit per day, shall have to charge GST at 5% without ITC on such units. It is a mandatory rate prescribed for such services, and the option to pay GST at the rate of 18% with ITC is not available for such units.
Q7. Will hotels supplying units of accommodation having value less than or equal to Rs 7500/- per unit per day be able to avail ITC in relation to such units?
Answer: The hotels supplying units of accommodation which have value less than or equal to Rs 7500/- per unit per day, shall not be able to avail ITC on such units, as the GST rate prescribed for such supplies is 5% without ITC.
Q8. Is the 5% without ITC rate on beauty and physical well-being services mandatory? Can service providers charge 18% with ITC?
Answer: The 5% without ITC rate on beauty and physical well-being services is mandatory. Service providers do not have

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hese services were covered under a specific entry [erstwhile Entry (ic) of Heading 9988] and attracted 18% with ITC. In the recent rate rationalization exercise, all residual job work services or other manufacturing services have been aligned to 18% with ITC, thereby subsuming the specific entry for bus body building.
Q11. What is the GST rate applicable on job work services in relation to bricks?
Answer: Job-work services in relation to those bricks that will attract GST @5% (E.g. sand lime bricks) will be taxable at the rate of 5% with ITC.
Q12. What is the GST rate applicable on multimodal transport of goods?
Answer: Multimodal transport of goods (where at least two different modes are used by a multimodal transporter) will be taxable as follows:
(a) 5% with restricted input tax credit – i.e. ITC allowed only on input services of transportation of goods limited to 5% of the value; when no leg of transport of goods is by air.
(b) 18%, with full input tax credit; whe

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leg of transport is through air, the applicable GST rate will be 18%. In such cases entire ITC of inputs or input services is allowed.
Example: 'A' engages 'B' (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs. 1200, which involves transportation through air. B' engages a service provider 'C' providing   services   of   transport   of   goods   through   air   for   Rs   800 and a GTA 'D' for Rs. 200 who charges tax @18%.
GST rate applicable on the service provided by B: 18% ITC available to 'B':
(a) GTA input: Rs 36 (18% of Rs. 200)
(b) Input on the services of goods transportation by air: Rs 144 (18% of Rs. 800).
Q15. Who is liable to pay GST for Local Delivery Services provided through ECO?
Answer: Services by way of local delivery provided through an e-commerce operator (ECO) where the person supplying such services is not liable to register u

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rator by whom the services of local delivery are provided,”
and
(b) “electronic commerce operator through whom the services of local delivery are provided.”
Q18. What is tax treatment for leasing or renting services without operator?
Answer: Majority of leasing or rental services without operator are taxed at the same rate of tax as applicable on supply of like goods. No change is proposed in this regard. The tax rate on such services will continue to be equal to the tax rate applicable on supply of like goods. For example, if cars or machines are taxed at 18% then the rate of 18% will be applicable for leasing or renting (without operator) of such cars or machines. Similarly, if supply of any motor vehicle is taxed at 40% or 5% then the leasing or renting services (without operator) will also be taxed at 40% or 5% respectively.
Q19. What is the applicable tax rate on leasing/renting a car with operator?
Answer: Supplier of services of leasing/renting a car with opera

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Frequently Asked Questions-2 (FAQs-2) on the decisions of the 56th GST Council held in New Delhi
GST
Dated:- 16-9-2025

Q1. Is it required to recall and re-label MRP on medicines already in the supply chain before 22nd September,2025? How will the re-labelling be implemented?
Answer: The National Pharmaceutical Pricing Authority (NPPA) vide OMs dated 12.9.2025 and 13.9.2025 have clarified the following:
* All manufacturers/ marketing companies selling drugs/ formulations shall revise the Maximum Retail Price (MRP) of drugs/formulations (including medical devices).
* The manufacturers/ marketing companies shall issue revised price list or supplementary price list, in Form V/VI, to dealers and retailers for display to consumers, and to State Drug Controllers and the Government, reflecting the revised GST rates and revised MRP.
* Recalling, re-labelling, or re-stickering on the label of container or pack of stocks released in the market prior to 22nd Septembe

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3. What is the current GST rate on bricks?
Answer: A Special Composition Scheme on supply of the bricks (other than sand lime bricks) was implemented w.e.f 1st April,2022 based on the Report of the Group of Ministers on Capacity Based Taxation and Special Composition Scheme which was accepted by GST Council in its 45th meeting held on 17th Sep 2021. Under the scheme, bricks attract GST of 6% without ITC and 12% with ITC with threshold limit for bricks at Rs. 20 lakhs instead of Rs.40 lakhs as is applicable to goods. The GST council in its 56th meeting held on 3rd September, 2025 did not recommend any change on the special composition scheme rates except on sand lime bricks on which GST rate has been recommended to be reduced from 12% to 5%. Hence, all kinds of bricks except sand lime bricks continue to attract GST of 6% without ITC and 12% with ITC with a threshold limit of Rs. 20 lakhs.
Q4. What are the insurance services covered within the ambit of the exemption

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C?
Answer: Suppliers of hotel accommodation service where the value of a unit of accommodation is less than or equal to Rs 7500/- per unit per day, shall have to charge GST at 5% without ITC on such units. It is a mandatory rate prescribed for such services, and the option to pay GST at the rate of 18% with ITC is not available for such units.
Q7. Will hotels supplying units of accommodation having value less than or equal to Rs 7500/- per unit per day be able to avail ITC in relation to such units?
Answer: The hotels supplying units of accommodation which have value less than or equal to Rs 7500/- per unit per day, shall not be able to avail ITC on such units, as the GST rate prescribed for such supplies is 5% without ITC.
Q8. Is the 5% without ITC rate on beauty and physical well-being services mandatory? Can service providers charge 18% with ITC?
Answer: The 5% without ITC rate on beauty and physical well-being services is mandatory. Service providers do not have

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hese services were covered under a specific entry [erstwhile Entry (ic) of Heading 9988] and attracted 18% with ITC. In the recent rate rationalization exercise, all residual job work services or other manufacturing services have been aligned to 18% with ITC, thereby subsuming the specific entry for bus body building.
Q11. What is the GST rate applicable on job work services in relation to bricks?
Answer: Job-work services in relation to those bricks that will attract GST @5% (E.g. sand lime bricks) will be taxable at the rate of 5% with ITC.
Q12. What is the GST rate applicable on multimodal transport of goods?
Answer: Multimodal transport of goods (where at least two different modes are used by a multimodal transporter) will be taxable as follows:
(a) 5% with restricted input tax credit – i.e. ITC allowed only on input services of transportation of goods limited to 5% of the value; when no leg of transport of goods is by air.
(b) 18%, with full input tax credit; whe

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leg of transport is through air, the applicable GST rate will be 18%. In such cases entire ITC of inputs or input services is allowed.
Example: 'A' engages 'B' (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs. 1200, which involves transportation through air. B' engages a service provider 'C' providing   services   of   transport   of   goods   through   air   for   Rs   800 and a GTA 'D' for Rs. 200 who charges tax @18%.
GST rate applicable on the service provided by B: 18% ITC available to 'B':
(a) GTA input: Rs 36 (18% of Rs. 200)
(b) Input on the services of goods transportation by air: Rs 144 (18% of Rs. 800).
Q15. Who is liable to pay GST for Local Delivery Services provided through ECO?
Answer: Services by way of local delivery provided through an e-commerce operator (ECO) where the person supplying such services is not liable to register u

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rator by whom the services of local delivery are provided,”
and
(b) “electronic commerce operator through whom the services of local delivery are provided.”
Q18. What is tax treatment for leasing or renting services without operator?
Answer: Majority of leasing or rental services without operator are taxed at the same rate of tax as applicable on supply of like goods. No change is proposed in this regard. The tax rate on such services will continue to be equal to the tax rate applicable on supply of like goods. For example, if cars or machines are taxed at 18% then the rate of 18% will be applicable for leasing or renting (without operator) of such cars or machines. Similarly, if supply of any motor vehicle is taxed at 40% or 5% then the leasing or renting services (without operator) will also be taxed at 40% or 5% respectively.
Q19. What is the applicable tax rate on leasing/renting a car with operator?
Answer: Supplier of services of leasing/renting a car with opera

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Mother Dairy to pass on 100 pc GST benefit, prices on most products to decline from Sep 22
GST
Dated:- 16-9-2025
PTI
New Delhi, Sep 16 (PTI) Mother Dairy on Tuesday said it will pass on 100 per cent GST reduction benefits to consumers and most of its products including value-added dairy products and processed foods (under Safal brand) will become cheaper with effect from September 22.
Mother Dairy, a wholly-owned subsidiary of National Dairy Development Board (NDDB), said that prices of paneer (200 gms) will come down from Rs 95 to Rs 92, Ghee Carton Pack (1 litre) from Rs 675 to Rs 645, and butter 100 gm from Rs 62 to Rs 58.
Similarly, the prices of various other products including Cassatta Ice Cream, pickles, tomato puree

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Mother Dairy to pass on 100 pc GST benefit, prices on most products to decline from Sep 22
GST
Dated:- 16-9-2025
PTI
New Delhi, Sep 16 (PTI) Mother Dairy on Tuesday said it will pass on 100 per cent GST reduction benefits to consumers and most of its products including value-added dairy products and processed foods (under Safal brand) will become cheaper with effect from September 22.
Mother Dairy, a wholly-owned subsidiary of National Dairy Development Board (NDDB), said that prices of paneer (200 gms) will come down from Rs 95 to Rs 92, Ghee Carton Pack (1 litre) from Rs 675 to Rs 645, and butter 100 gm from Rs 62 to Rs 58.
Similarly, the prices of various other products including Cassatta Ice Cream, pickles, tomato puree

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Mother Dairy to pass on 100 pc GST benefit, prices on most products to decline from Sep 22
GST
Dated:- 16-9-2025
PTI
New Delhi, Sep 16 (PTI) Mother Dairy on Tuesday said it will pass on 100 per cent GST reduction benefits to consumers and most of its products including value-added dairy products and processed foods (under Safal brand) will become cheaper with effect from September 22.
Mother Dairy, a wholly-owned subsidiary of National Dairy Development Board (NDDB), said that prices of paneer (200 gms) will come down from Rs 95 to Rs 92, Ghee Carton Pack (1 litre) from Rs 675 to Rs 645, and butter 100 gm from Rs 62 to Rs 58.
Similarly, the prices of various other products including Cassatta Ice Cream, pickles, tomato puree

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Mother Dairy to pass on 100 pc GST benefit, prices on most products to decline from Sep 22
GST
Dated:- 16-9-2025
PTI
New Delhi, Sep 16 (PTI) Mother Dairy on Tuesday said it will pass on 100 per cent GST reduction benefits to consumers and most of its products including value-added dairy products and processed foods (under Safal brand) will become cheaper with effect from September 22.
Mother Dairy, a wholly-owned subsidiary of National Dairy Development Board (NDDB), said that prices of paneer (200 gms) will come down from Rs 95 to Rs 92, Ghee Carton Pack (1 litre) from Rs 675 to Rs 645, and butter 100 gm from Rs 62 to Rs 58.
Similarly, the prices of various other products including Cassatta Ice Cream, pickles, tomato puree

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