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The central government, on council recommendation, issues a notification superseding the 2017 rate schedule to prescribe IGST rates for inter-State supplies of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% as set out in Schedules I-VII respectively. The notification enumerates detailed tariff headings and descriptions for each rate, defines terms (e.g. 'unit container', 'pre-packaged and labelled') and adopts Customs Tariff interpretation rules; it is issued under powers conferred by the IGST and CGST Acts.
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