Notification No. 04/2025-Central Tax (Rate) [N11-531]
As at 7 September 2026. In force from 16 January 2025.
In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Central Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, section 3,sub- section (i) vide number G.S.R. 82(E), dated the 25th January, 2018, namely :-
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry “6%”, the entry “9%” shall be substituted.
2. This notification shall come into force with immediate effect.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council". Names sub-section (1) of section 11 of the Central Goods and Services Act, 2017 [S10-6AE]. Vires verified.
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"section 11 of the Central Goods and Services Act, 2017"