{"id":28312,"date":"2025-01-18T18:08:19","date_gmt":"2025-01-18T12:38:19","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=28312"},"modified":"2025-08-20T18:09:31","modified_gmt":"2025-08-20T12:39:31","slug":"55th-gst-council-meeting-issuance-of-8-notifications-by-cbic","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/55th-gst-council-meeting-issuance-of-8-notifications-by-cbic\/","title":{"rendered":"55th GST Council meeting issuance of 8 Notifications by CBIC"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e944558e242\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e944558e242\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/55th-gst-council-meeting-issuance-of-8-notifications-by-cbic\/#55th_GST_Council_meeting_issuance_of_8_Notifications_by_CBIC\" title=\"55th GST Council meeting issuance of 8 Notifications by CBIC\">55th GST Council meeting issuance of 8 Notifications by CBIC<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/55th-gst-council-meeting-issuance-of-8-notifications-by-cbic\/#Reverse_Charge_Mechanism_under_GST_has_undergone_significant_changes\" title=\"Reverse Charge Mechanism under GST has undergone significant changes \">Reverse Charge Mechanism under GST has undergone significant changes <\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28388\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/GST.jpg\" alt=\"55th-gst-council-meeting\" width=\"1000\" height=\"562\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/GST.jpg 1000w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/GST-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/GST-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/GST-800x450.jpg 800w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"55th_GST_Council_meeting_issuance_of_8_Notifications_by_CBIC\"><\/span><span style=\"color: #000080;\"><strong><a href=\"https:\/\/carajput.com\/archives\/key-changes-in-the-55th-gst-council-meeting-recommendations.pdf\">55th GST Council meeting<\/a> issuance of 8 Notifications by CBIC<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The 55th GST Council meeting and subsequent issuance of eight notifications by the CBIC on January 16, 2025, reflect ongoing efforts to refine and enhance the GST framework. These aim to streamline tax rates, exemptions, compliance mechanisms, and definitions to ensure greater clarity and fairness in the GST framework.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28314\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Summary-of-Notifications-Issued-Under-Central-Tax_-scaled.jpg\" alt=\"Summary of Notifications Issued Under Central Tax\" width=\"1328\" height=\"2560\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Summary-of-Notifications-Issued-Under-Central-Tax_-scaled.jpg 1328w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Summary-of-Notifications-Issued-Under-Central-Tax_-156x300.jpg 156w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Summary-of-Notifications-Issued-Under-Central-Tax_-531x1024.jpg 531w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Summary-of-Notifications-Issued-Under-Central-Tax_-768x1481.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Summary-of-Notifications-Issued-Under-Central-Tax_-797x1536.jpg 797w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Summary-of-Notifications-Issued-Under-Central-Tax_-1062x2048.jpg 1062w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/Summary-of-Notifications-Issued-Under-Central-Tax_-800x1542.jpg 800w\" sizes=\"(max-width: 1328px) 100vw, 1328px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reverse_Charge_Mechanism_under_GST_has_undergone_significant_changes\"><\/span><span style=\"color: #000080;\"><strong>Reverse Charge Mechanism under GST has undergone significant changes <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Reverse Charge Mechanism under GST has undergone significant changes with the introduction of Notification No. 07\/2025-Central Tax (Rate). Key Changes via Notification No. 07\/2025-Central Tax (Rate) are mention below:<\/p>\n<ul>\n<li>Serial No. 4: Exclusion of &#8220;Body Corporate&#8221; : Previously: Reverse charge applied to &#8220;any person.&#8221;\u00a0 Now: The term &#8220;any person&#8221; excludes body corporates, meaning body corporates no longer fall under RCM for specific services (e.g., sponsorship services). Instead, GST will be handled under the forward charge mechanism.<\/li>\n<li>Serial No. 5AB: Exclusion of Composition Scheme Taxpayers : Previously: Reverse Charge Mechanism applied to &#8220;any registered person.&#8221; Now: &#8220;Any registered person&#8221; excludes taxpayers registered under the Composition Scheme. As a result, composition taxpayers are not required to pay GST under Reverse Charge Mechanism for specified services like rent payments.<\/li>\n<li>For Composite Suppliers: Composite taxpayers no longer need to pay Reverse Charge Mechanism on rent payments. Impact that Reflect this amendment while filing CMP-08 for Q3 of FY 2025-26 to ensure compliance.<\/li>\n<li>For Body Corporates: GST liability for sponsorship services will now be handled under forward charge, meaning the service provider (not the recipient) will pay GST. Businesses must adjust their invoicing and tax remittance processes accordingly.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-28313\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-18_18-02-53.jpg\" alt=\"RCM Notification \" width=\"1280\" height=\"646\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-18_18-02-53.jpg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-18_18-02-53-300x151.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-18_18-02-53-1024x517.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-18_18-02-53-768x388.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-18_18-02-53-800x404.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>55th GST Council meeting issuance of 8 Notifications by CBIC The 55th GST Council meeting and subsequent issuance of eight notifications by the CBIC on January 16, 2025, reflect ongoing efforts to refine and enhance the GST framework. These aim to streamline tax rates, exemptions, compliance mechanisms, and definitions to ensure greater clarity and fairness &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[6000],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28312"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=28312"}],"version-history":[{"count":2,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28312\/revisions"}],"predecessor-version":[{"id":28389,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28312\/revisions\/28389"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=28312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=28312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=28312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}