2-minute answer
Exempt Goods Serial 18 - Notification 10/2025 explained with current GST law, filing/response steps, evidence checklist, official CBIC/GST sources and related Finin2min.
Current-law check: Reviewed for source/currentness on 12 September 2026. Re-check any later notification, circular, amendment, rate, deadline or portal instruction before acting.
How to use this page
Exempt Goods Serial 18 - Notification 10/2025 is most useful when you first identify the transaction or procedural trigger, then match the statutory provision/form to the correct tax period and portal step. Keep the notice, return, invoice or application data tied to the exact GSTIN and period.
Practical checklist
- Confirm the taxpayer/GSTIN, tax period and the legal trigger before filing or replying.
- Reconcile the page with the current CGST Act/Rules, notifications and portal instructions.
- Preserve ARN/acknowledgement, working papers, invoices/notices and any reply or order.
- Do not treat portal acceptance as proof that the legal classification or amount is correct.
Worked use case
Example: if two periods or two GSTINs are involved, prepare separate fact packs before using the form/provision. That prevents a correct legal rule from being applied to the wrong registration or tax period.
Evidence pack before you act
Save the primary-source PDF or official portal page, the facts used for the decision, dated calculations, portal acknowledgements or correspondence, and the final approval, order or return. Record the source version and access date in the working file. This makes the conclusion auditable and prevents a later amendment, corrigendum or portal redesign from obscuring what was actually relied on.
Decision record
Write a one-page decision note with four fields: applicable period, controlling provision or instrument, facts/evidence that satisfy each condition, and the filing or approval consequence. If any field is uncertain, mark it as an open item rather than assuming the favourable result.
Common failure modes
- Using a correct rule for the wrong period, person, registration or transaction.
- Relying on a portal label, article summary or old form name without checking the enabling provision and latest amendment.
- Keeping the conclusion but not the source version, evidence, calculation or acknowledgement that supports it.
- Ignoring a proviso, definition, state overlay, circular or later corrigendum that changes how the headline rule works.
When to escalate
Escalate for professional review where the amount is material, a limitation period or filing deadline is running, the facts span more than one legal regime, or an authority has already issued a notice, deficiency memo, rejection or adverse order.
How to apply Serial 18 in practice
Notification No. 10/2025-Central Tax (Rate), effective from 22 September 2025, superseded the earlier goods-exemption notification. Serial 18 covers tariff heading 0407: birds’ eggs, in shell, fresh, preserved or cooked. The practical test is therefore not merely whether a product is described commercially as an egg product; the goods must remain within heading 0407 and the exact notification wording.
- Confirm the tariff heading against the Customs Tariff and product characteristics.
- Distinguish eggs in shell under 0407 from eggs not in shell and egg yolks under heading 0408, which may fall in the taxable schedule.
- Use the supply date to determine which notification version applies; the 2025 exemption notification applies from 22 September 2025.
- Retain invoice description, HSN classification support and the notification extract used for the nil-rate conclusion.
Example
A supplier selling fresh hen eggs in shell classifiable under 0407 should test Serial 18 of Notification 10/2025. A supplier of processed liquid egg or egg yolk should not copy that conclusion because those goods may classify under 0408 and require a separate rate check. Classification comes before the rate conclusion.
Official sources
Related Finin2min guidance
Reviewed for currentness: 12 September 2026. Educational/professional reference; the controlling law, notification, order or official filing instruction prevails.
Source status: DOUBLE-source-reviewed CURRENT EXEMPT ENTRY
| Field | Controlled entry |
|---|
| Notification | 10/2025-Central Tax (Rate) |
| Serial | 18 |
| Tariff reference | 0407 |
| Description | Birds' eggs, in shell, fresh, preserved or cooked |
| Effective date | 22 September 2025 |
Exemption application test
- Match the goods and tariff reference exactly.
- Apply packaging, retail-sale, end-use, Government-entity and documentary conditions.
- Check whether the goods fall in a taxable rate schedule instead.
- Review amendments, corrigenda and State counterpart.
- Preserve evidence supporting every exemption condition.
Professional alert
An exemption is construed through the complete entry. A commercial description, historical FAQ or recipient expectation cannot replace the notification wording.
Finin2min Q&A
Does a serial number alone establish the GST rate?
No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.
Can an Integrated Tax entry be copied into a Central Tax conclusion?
The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.
What does source-verified mean?
The route and serial are controlled, but the exact signed current entry or complete amendment chain has not yet passed the quality check.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.