CBIC notifies list of specified construction materials taxable at 12% Notification no14/2025-Central Tax (Rate)

CBIC notifies list of specified construction materials taxable at 12% Notification no14/2025-Central Tax (Rate)

NOTIFICATION

New Delhi, the 17th September, 2025

No. 14/2025-Central Tax (Rate)

G.S.R. 656(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 notifies the rate of the central tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedule, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule.

Explanation. – For the purposes of this notification, –

(a) the expressions “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(b) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification;
(c) the words and expressions used and not defined in this notification, but defined in the Central Goods and
Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and
the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as
assigned to them in those Acts.

2. This notification shall come into force on the 22nd September, 2025.

[F. No. CBIC-190341/188/2025-TRU]

DHEERAJ SHARMA, Under Secy.