GST 2.0 - State has not notified the GST rates

[Balaji Srinivasamurthy]

Dear experts

While IGST and CGST rates are notified on 17.09.2025 and yet the states have not notified, is there any provision in GST/ council releases which clarifies that central rates mutatis mutandis applies to SGST, as well. We cannot apply two different rates now - for example - 9% CGST and 14% SGST totalling 23%. I humbly request your opinion on this matter

AI Summary

Do notified IGST/CGST rates automatically apply to SGST when states have not issued their notifications? A taxpayer forum asks whether notified IGST and CGST rates automatically apply to SGST when states have not yet issued their notifications, arguing that applying different central and state rates would be untenable. The legal position under the GST architecture is that SGST rates are prescribed by state/UT legislation and notifications; absence of a state notification creates uncertainty rather than an automatic importation of central rates. In practice, SGST has typically mirrored CGST pursuant to GST Council decisions and coordinated notifications, but until a state notification is issued there is legal risk and taxpayers should seek clarification from the relevant state authority or professional advice.