Notification 19/2025 - Central Tax
Date: December 31, 2025
Effective From: February 1, 2026
Subject
Seeks to notify supplies under section 15(5) of CGST Act for valuation based on Retail sale price (RSP)
Content
G.S.R. 949(E).— In exercise of the powers conferred by sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 49/2023-Central Tax, dated the 29th September, 2023 publish…