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The central government, superseding the 2017 rate notification, notifies IGST rates for inter-State supply of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% assigned by detailed Schedules listing tariff headings, descriptions and exceptions (including extensive food, chemical, pharmaceutical, metals, machinery, vehicles, textiles, jewellery, tobacco and other categories), with definitions (e.g. 'pre-packaged and labelled'), interpretative rules aligned to the Customs Tariff and applicability provisions for specific supplies (including project-related supplies, assistive devices list, and taxable treatment where goods accompany services).
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