Importer & Manufacturer | Source: Consumer Affairs
Published On: 22-09-2025
Enforcement Date: 22 September, 2025
Frequently Asked Questions on GST Part-1
The Central Government has released a detailed FAQ addressing the enforcement date of recent GST changes and their implications. It clarifies the impact on IGST rates for imported goods and provides guidance on exemptions and applicable GST rates for a wide range of items, including milk, carbonated beverages, paneer, cheese, honey (natural and artificial), medicines, medical devices, and various fuel types and vehicles.
The Central Government has released a detailed FAQ addressing below key points:
- Effective Date: GST rate changes (except for tobacco products) take effect from 22nd September 2025.
- Tobacco Products: Existing rates continue; new rates will be notified later.
- Rate Notification: Revised rates will be published on the CBIC website.
- Time of Supply: Tax liability depends on timing of payment and invoice issuance.
- Advance Payments: GST rate determined by time of supply provisions.
- Input Tax Credit (ITC): ITC can be claimed if tax was charged correctly at time of supply.
- IGST on Imports: Follows notified GST rates unless exempted.
- Reduced GST Rate: Existing ITC can be used for future liabilities.
- Exempt Supplies: ITC must be reversed for supplies made after exemption.
- E-way Bills: No need to cancel or regenerate for goods in transit.
- Milk & Beverages: UHT and plant-based milk now taxed at 5%; other non-alcoholic beverages at 40%.
Food Preparations: Unspecified items attract 5% GST
Applicable For: Importer & Manufacturer
Reference Number: NA
Notification Link