第56届GST理事会会议：商品及服务GST税率调整

56th GST Council Meeting held on 3rd September, 2025 under the chairmanship of Hon’ble Union Finance and Corporate Affairs Minister. The GST Council meeting presented a “Next Generation GST Reforms” to enhance the quality of life of every citizen. The Council has recommended rationalisation of the 4-tiered tax rate structure into a citizen-friendly “Simple Tax”. The GST shall be charged on a standard rate of 18% and a merit rate of 5% with an exceptional rate of 40% on certain luxury and sin goods. 

The Recommendations of the GST Council included:

1. 商品和服务GST税率的调整；
2. 旨在促进贸易的各项举措

The changes in GST Rates have brought joy among the common man as many daily used goods and services will become more economical.

This article discusses the changes in GST rates recommended by the GST council and discusses the consequential FAQS:

1. Changes in GST rates

• 现行的GST税率结构为多层级，即28%、18%、12%、5%以及补偿税等。这往往导致分类争议和合规复杂化，也让大众感到失望，因为汽车、空调、水泥等日常必需品被归入较高的税档。
• 新制度将结构简化为两个主要税率：18%的标准税率和5%的优惠税率。
• 此外，针对部分奢侈品和特定消费品，将适用40%的惩罚性税率。

2. Effective date of Applicability of amended GST Rates

• As per the GST Council meeting recommendations, the amended rate shall become effective from 22nd September, 2025. However, the final date of applicability can be determined post-issuance of notifications

3. Removal of Compensation Cess:

• 补偿税目前适用于汽车、烟草、槟榔香料等部分奢侈品或特定消费品。
• GST理事会建议取消大多数商品（如汽车）的补偿税。
• 然而，槟榔香料、烟草及相关产品将继续适用该税种。

4. Sector-wise changes in GST Rates of Goods

A few sector-wise changes in GST Rates of goods are as follows:

Sector

HSN Code 

Description

Existing Rate

Proposed Rate

Food Sector

2106

Food preparations not elsewhere specified or included

18%

5%

1905

Pizza bread

5%

NIL

0402 91 10, 0402 99 20

Condensed milk

12%

5%

2202 91 00,

2202 99

Other non-alcoholic beverages

18%

40%

Tobacco

1404 90 10

Bidi wrapper leaves (tendu)

18%

5%

2402

*Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

28%

40%

Agriculture Sector

8414 20 20

Other hand pumps

12%

5%

8424

Sprinklers; drip irrigation system including laterals; mechanical sprayers

12%

5%

Coal

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

5%

18%

Renewable Energy

84、85 或 94

以下可再生能源设备及其制造零部件：-

1. 沼气装置；
2. 太阳能设备；
3. 太阳能发电机；
4. 风车、风力发电机 (WOEG)；
5. 废物能源化装置/设备；
6. 太阳能灯笼/太阳能灯；
7. 海洋波浪/潮汐能设备/装置；
8. 组装成模块或面板的光伏电池。

12%

5%

纺织行业

5402、5403、5404、5405、5406

合成长丝纱线

12%

5%

5509、5510、5511

人造短纤维纱线

5.

12%

5%

医疗保健行业

28

麻醉剂

12%

5%

2801 20

Iodine

12%

5%

9025

Thermometers for medical, surgical, dental or veterinary usage

18%

5%

Education

4905

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed

12%

NIL

4820

Exercise book, graph book, & laboratory notebook book and notebooks

12%

NIL

Common Man Items

33061010

Tooth Paste

12%

5%

7615

铝制餐桌、厨房或其他家用器具；用具

12%

5%

8712

自行车及其他脚踏车（包括送货三轮车），非机动

12%

5%

消费电子产品

8415

空调机，包括带有电机驱动风扇以及用于改变温度和湿度的元件的机器，包括那些湿度无法单独调节的机器

28%

18%

8422

洗碗机，家用型 [8422 11 00] 及其他类型 [8422 19 00]

28%

18%

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5. 服务类商品及服务税（GST）税率变更：

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A Few Changes to the GST rates of services are as follows:

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HSN Code 

Description

Existing Rate

Proposed Rate

9963

Supply of “hotel accommodation” having a value of the supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent

12%，含进项税抵扣 (ITC)

5% without ITC

9964

Supply of Air transport of passengers in other than economy class

12%，含进项税抵扣 (ITC)

18%，含进项税抵扣 (ITC)

9965

Supply of Transport of goods by GTA

5% without ITC(RCM/FCM)

5% without ITC(RCM/FCM)

12%，含进项税抵扣 (ITC)

18%，含进项税抵扣 (ITC)

9971

提供“货物运输”第三方保险服务

12%，含进项税抵扣 (ITC)

5%，含进项税抵扣 (ITC)

任何章节

特定可诉权利（博彩、赌场、赌博、赛马、彩票、在线货币游戏）被定义为商品

28%，含进项税抵扣 (ITC)

40%，含进项税抵扣 (ITC)

9971

i) 所有个人健康保险及其再保险

18%，含进项税抵扣 (ITC)

免税

(ii) 所有个人人寿保险及其再保险

18%，含进项税抵扣 (ITC)

免税

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上述分享的商品和服务 GST 税率变动仅供参考。如需查看完整的 GST 税率变动列表，请访问 新闻稿。

6. 关于补偿税的建议

• 在偿还完所有因补偿税产生的贷款及利息债务之前，补偿税将继续对烟草、印式香料 (pan masala)、香烟及其他烟草相关产品征收。
• 对于奢侈品和“罪恶税”商品（如碳酸饮料和豪华轿车），补偿税将直接并入 GST 税率中。因此，这些商品的 GST 税率已提高至 40%。
• 对于小型经济型轿车，将停止征收补偿税。

7. 常见问题解答 (FAQs)

a. 如果商品或服务在 GST 税率变动生效前已供应，但发票是在生效后开具的，会有什么后果？

根据 2017 年《中央商品及服务税法》(CGST Act) 第 14 (a)(i) 条，如果商品、服务或两者均在税率变动前已供应，且相关发票是在税率变动后开具的，则供应时间（即缴纳该供应税款的责任日期）规定如下：

• 如果款项是在税率变更后收到的，则供应时间应为收到款项之日或开具发票之日，以较早者为准。
• 如果款项是在税率变更前收到的，则供应时间应为收到款项之日。

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• 例如：

付款日期

发票日期

供应时间

（纳税义务发生日期）

2025年9月20日

25th September, 2025

2025年9月20日

2025年9月30日

25th September, 2025

25th September, 2025

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b. 如果在商品或服务供应前已预收货款，但供应行为发生或发票开具是在GST税率变更日期之后，那么应适用何种GST税率？

根据《2017年中央商品及服务税法》（CGST Act, 2017）第14(b)(iii)条，若商品或服务是在税率变更后供应的，发票也是在税率变更后开具的，但款项是在税率变更前收到的，则供应时间应为开具发票之日。因此，履行GST纳税义务的供应时间应为发票开具之日。

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付款日期

商品供应日期

发票日期

供应时间

（纳税义务发生日期）

2025年9月20日

23rd September, 2025

25th September, 2025

25th September, 2025

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c. What will happen to the ITC with respect to material purchased prior to changes in GST rates? Will ITC be available at the reduced rate?

As per Section 16(1) of CGST Act, a registered person is entitled to take ITC on his inward supplies, which he uses or intends to use in the course or furtherance of his business subject to the specified conditions.

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Therefore, the registered person shall be entitled to claim ITC of the entire tax paid on the inward supplies subject to fulfilment of other conditions applicable for claiming ITC. 

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d. Can ITC availed with respect to purchases made prior to 22nd September, 2025 at higher rate be utilised for sales made after 22nd September, 2025 at lower rate?

The input tax credit once availed in electronic credit ledger can be used for discharge of any output tax liability in terms of provisions of section 49(4) of CGST Act and rules made thereunder.

e. If outward supply becomes exempted under the new rate schedule but the registered person is already having ITC of GST paid on inward supplies received prior to 22nd September, 2025 in electronic credit ledger then whether such ITC is required to be reversed?

The ITC can be utilized to discharge outward liability for supplies of goods/services or both made till 21st September, 2025. However, for supplies made on or after 22nd September, 2025, ITC is required to be reversed as per provisions of CGST Act, 2017.

f. Whether a registered person is allowed to take refund of ITC accumulated on account of reduction in GST Rate upto the date of change in GST rates?

As per Circular No. 135/05/2020-GST dated 31.03.2020, refund of accumulated ITC in terms of clause (ii) of first proviso to section 54(3) of the CGST Act, is available where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. 

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However, refund under Inverted duty structure shall be allowed only when the Input and output are different. However, in the given case, though GST rates are different at different points, the input and output are still the same. Therefore, the taxpayer shall not be entitled to claim refund under section 54(3)(ii) of CGST Act.

g. Whether GST at revised rate should be charged on stock in hands on the date of when rate changes come into effect?

GST is levied on supply. Therefore, on goods supplied on or after 22nd September, 2025, GST shall be charged at the new rates.

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