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GST Review January-2026

Recent Amendments – Notifications/Trade Circulars
Notification No. 19/2025- Central Tax (Rate) New Delhi, the 31st December, 2025

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CGST NOTIFICATION AND CIRCULARS GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 19/2025- Central Tax (Rate) New Delhi, the 31st December, 2025 G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 9/2025- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 641(E), dated the 17th September, 2025, namely:- In the said notification, - .......