Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the 55th GST Council's recommendations regarding reverse charge mechanism (RCM) - 07/2025 - Central GST (CGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 07/2025- CENTRAL TAX (RATE) New Delhi, the 16th January, 2025 G.S.R. 44(E) . In exercise of the powers conferred by sub-section (3) of section 9 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 further amendments in the notification number 13/2017-Central Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017 , namely:- In the said notification, in the Table,- (A) against serial number 4, in column (3), after the words Any person , the words other than a body corporate shall be inserted. (B) against serial number 5AB, in column (4), after the words Any registered person , the words other than a person who has opted to pay tax under composition levy shall be inserted. [F. No. 190354/2/2025-TO (TRU-II)] MD. ADIL ASHRAF, Under Secy. Note: -The principal notification number 13/2017 -Central Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 09/2024 -Central Tax (Rate) published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 623(E), dated the 08th October, 2024.