Notification No. 04/2025-Central Tax (Rate) Dated 16.01.2025 GST Rates on All Old and used Vehicles
-EXEMPTION OF CENTRAL TAX ON INTRA-STATE SUPPLIES OF GOODS FROM SO MUCH TAX AS SPECIFIED IN SCHEDULE IV OF NOTIFICATION NO.1/2017-CENTRAL TAX (RATE), AS IS IN EXCESS OF AMOUNT CALCULATED AT SPECIFIED RATE ON VALUE THAT REPRESENTS MARGIN OF SUPPLIER, ON SUPPLY OF SUCH GOODS
NOTIFICATION
New Delhi, the 16th January, 2025
No. 04/2025-Central Tax (Rate)
G.S.R. 59(E).— In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and
Services Act, 2017 (12 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 amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No. 8/2018-Central 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.
82(E), dated the 25th January, 2018, namely :-
In the said notification, in the TABLE, against S. No. 4, in column (4), for the entry “6%”, the entry “9%” shall
be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190354/2/2025-TRU]
AMREETA TITUS, Dy. Secy.
Note:- The principal notification No. 8/2018-Central Tax (Rate), dated the 25th January, 2018, was published in the
Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 82(E), dated the
25th January, 2018.
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