CBIC amends notification No. 9/2018-Integrated Tax (Rate), dated 25th January 2018 Vide Notification No. 12/2025- Integrated Tax (Rate) Dated: 17th September, 2025 to notifies Changes in Rate of IGST on Motor Vehicle
Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 12/2025 – Integrated Tax (Rate), dated 17 September 2025, to amend the earlier Notification No. 9/2018 – Integrated Tax (Rate) dated 25 January 2018. The amendment relates to the applicable Integrated Goods and Services Tax (IGST) rates on motor vehicles. As per the latest notification, the reference to “Schedule IV of Notification No. 1/2017 – Integrated Tax (Rate)” in the original framework has been substituted with “Schedule II or Schedule III of Notification No. 9/2025 – Integrated Tax (Rate).” This change effectively reclassifies the applicable IGST rate schedule for motor vehicles, thereby aligning the tax treatment with the revised structure introduced under Notification No. 9/2025. The amendment has been made by exercising the powers under Section 5(1) of the Integrated GST Act, 2017, and is based on recommendations of the GST Council. The revised provisions will take effect from 22 September 2025. The original Notification No. 9/2018 had earlier been amended by Notification No. 04/2025 – Integrated Tax (Rate), issued on 16 January 2025. With this latest amendment, the rate classification for motor vehicles has been updated to reflect the government’s ongoing exercise of streamlining GST notifications and ensuring consistency in rate schedules.
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 12/2025- Integrated Tax (Rate) | Dated: 17th September, 2025
G.S.R 651(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 9/2018-Integrated 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. 86(E), dated the 25th January, 2018, namely :-
In the said notification, for the words, brackets, and figures, “Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)”, the following shall be substituted, namely:- “Schedule II or Schedule III of Notification No. 9/2025 -Integrated Tax (Rate)”.
2. This notification shall come into force on the 22ndday of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
Note: The principal notification No. 9/2018-Integrated Tax (Rate), dated the 25th January 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 86(E), dated the 25th January, 2018 and last amended by Notification No. 04/2025-Integrated Tax (Rate) dated the 16th January, 2025, vide G.S.R. 61(E), dated the 16th January, 2025.
