GST
TRT-2025-
Date:-15-09-25
In:-
Issue Favourable to Tax Payer ?:-
Below is the summary of the FAQs:
Medicines & Medical Devices:
- National Pharmaceutical Pricing Authority (NPPA) clarified – No mandatory recall/re-labelling for stocks released before 22.09.2025.
- Manufacturers must issue revised price/supplementary price lists (Form V/VI) to dealers, retailers & State Drug Controllers.
Drones:
- Uniform GST rate of 5% applicable on all unmanned aircrafts/drones (earlier rates: 28%, 18%, 5%).
Bricks:
- Special Composition Scheme continues – 6% without ITC / 12% with ITC.
- Threshold for composition: ₹20 lakh (instead of ₹40 lakh).
- Sand lime bricks – GST reduced from 12% to 5%.
Insurance Services:
- Exempt: Individual life & health insurance (including family cover).
- Reinsurance services also exempt. Other input ITC to be reversed.
Hotels (accommodation ≤ ₹7,500/unit per day):
- Mandatory GST 5% without ITC (no option for 18% with ITC).
Beauty & Well-being Services:
- GST rate 5% without ITC – mandatory, no 18% option.
- ITC reversal required for proportionate inputs/services (treated as exempt supply).
Job Work:
- Bus body building – 18% with ITC.
- Sand lime bricks (5% goods) – 5% with ITC.
Multimodal Transport of Goods:
- 5% with restricted ITC – when no air transport involved.
- 18% with full ITC – when air transport involved.
Local Delivery Services via ECO (E-commerce Operator):
- Covered under Section 9(5). GST liability on ECO if supplier is unregistered.
- Taxable @ 18%.
- ECO services not treated as GTA.
Leasing / Renting Services:
- Without operator – taxed at same rate as supply of like goods.
- With operator (e.g. car with driver) – option of 5% with limited ITC (same line of business) or 18% with full ITC.
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