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

[Sadanand Bulbule]

GST is a co-levy of tax by the Central and the State Governments on supply of goods/services/ or both on the recommondations of the GST Council.

Hence in principle, you need not wait for the similar notification to be issued by the respective State Governments to give effect to GST-02 reforms. The absence of such notifications does not create any impediment to comply the notifications in place. In the past also, the same trend was in practice.

AI Summary

GST co-levy principle: absence of state rate notifications should not delay implementation of centrally notified GST rates. Where central GST rates for IGST and CGST are notified but State SGST notifications are pending, the GST co-levy framework means absence of separate State notifications does not prevent taxpayers from complying with the centrally-notified rate structure; taxpayers should not apply inconsistent component rates and may give effect to central rates mutatis mutandis in practice based on past administrative practice.