IGST rate corrigendum corrects the amending recital and revises the tariff classification entry.
A corrigendum to Notification No. 01/2026-Integrated Tax (Rate) corrects the opening recital of the amending provision under section 5(1) of the Integrated Goods and Services Tax Act, 2017 and section 15(5) of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council. It also corrects the tariff classification entry by substituting "2202 99 90" with "2202 91 00".

GST rate classification amended for specific tariff entries in integrated tax schedules, effective from 1 May 2026.
Amends the Integrated Tax (Rate) notification to align tariff entries with changes under the Finance Act, 2026. It substitutes specified classification codes in Schedule I at 5% and Schedule III at 40% against the relevant serial numbers, and takes effect from 1 May 2026.

GST rates on tobacco products revised: 18% for biris, 40% for specified tobacco products; changes effective 1 February 2026.
Amends Notification No. 9/2025 to add biris (2403 19 21, 2403 19 29) to the 18% schedule; adds pan masala (2106 90 20), unmanufactured tobacco and tobacco refuse (2401), cigars/cheroots/cigarillos/cigarettes (2402), other manufactured tobacco excluding biris (2403 other than 2403 19 21 and 2403 19 29), and inhalation products including tobacco/nicotine substitutes (2404 11 00 and 2404 19 00) to the 40% schedule; omits Schedule VII 28%; effective 1 February 2026.

Supply of gold, silver and platinum: "Nominated Agency" now defined by specific lists in the customs notification.
The amendment replaces the Explanation clause (c) in notification No. 27/2018-Integrated Tax (Rate) to define "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs; this definition applies for purposes of the integrated tax exemption on supply of gold, silver or platinum by nominated agencies to registered persons and related exports, and the amendment takes effect from 1 November 2025.

Corrigendum to IGST notification corrects a textual numbering error, substituting a numbering element for the proper subparagraph.
Corrigendum to notification 15/2025 - Integrated Tax (Rate) directs that, on the specified page and line of the published Gazette text, the expression "1." shall be read as "(b)", recorded as G.S.R. 693(E) and referencing the earlier G.S.R. 664(E), effecting a textual numbering correction without modifying substantive rate provisions.

IGST rate correction adjusts the notified rate and amends schedule item numbering in the cited notification.
The corrigendum to the IGST notification replaces the rate at page 42, line 12 with the corrected rate and renumbers schedule items on page 47, lines 2-12 from (xi)-(xx) to (i)-(x), effecting textual and structural corrections to the published Gazette entry.

Corrigendum to IGST rate notification corrects sequential sub-item lettering, realigning clause identifiers for administrative accuracy.
The corrigendum to the IGST rate notification amends sequential lettered identifiers in the original text: replacing "b." with "a.", "c." with "b.", "d." with "c.", "e." with "d.", "f." with "e.", "g." with "f.", "h." with "g.", and "i." with "h.", thereby realigning clause labels on the cited pages and lines.

Tax on local delivery services: electronic commerce operators to pay IGST on inter State supplies unless supplier is liable for registration.
The notification inserts a clause making the electronic commerce operator liable to pay integrated tax on inter State supplies of services by way of local delivery supplied through the operator, except where the person supplying such services through the electronic commerce operator is liable for registration under clause (v) of section 20 read with sub section (1) of section 22 of the Central Goods and Services Tax Act, in which case the supplier remains liable.

Insurance service exemptions narrowed to individual and family policies, excluding group cover, with related definitions and exclusions.
The amendment exempts services of life and health insurance provided to insured persons who are individuals or individual-and-family contracts, and exempts reinsurance of those services; it excludes local delivery services provided by or through an electronic commerce operator from the goods transport agency entry; and it inserts definitions for 'group' and 'health insurance business' to clarify eligibility and scope of the exemptions.

IGST rate changes limit input tax credit for certain services and restructure multimodal transport taxation accordingly.
Amendments revise IGST rates for specified services, substituting new rate entries and adding provisos that concessional rates apply only where input tax credit on goods and services used in supplying the service has not been taken; they restructure multimodal transport rates (distinguishing air and non air movements with accompanying input credit limits and an illustrative computation), reclassify job work and manufacturing services with differentiated rates, and insert clarifying definitions and explanatory clauses affecting service scope and registration-related premises.

IGST rate notified for specified construction materials, applying to inter State supplies of listed bricks, tiles and aggregates.
Notification notifies an Integrated Tax rate of 12 per cent on inter State supplies of goods specified in the appended Schedule, identifying particular tariff items for fly ash bricks, fly ash aggregates and blocks, bricks of fossil meals or similar siliceous earths, building bricks and earthen or roofing tiles. The notification applies tariff nomenclature and interpretation rules from the First Schedule to the Customs Tariff Act, 1975 and adopts statutory definitions from the Central, Integrated and Union Territory GST Acts where applicable; it comes into force on the 22nd day of September, 2025.

Concessional IGST rates on handicraft items revised to prescribe reduced rates for specified goods under amended notification.
Substitutes the tariff Table in the principal IGST rate notification to prescribe concessional integrated tax treatment for a specified list of handicraft goods-identified by chapter and heading and described by product category-assigning reduced IGST rates to those entries and making the revised schedule effective on the stated commencement date.

IGST amendment: substitution of schedule references modifies concessional GST applicability for old and used vehicles.
The Central Government, under section 5(1) of the Integrated GST Act, substitutes the words "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)" in Notification No. 9/2018-Integrated Tax (Rate), thereby changing which schedule applies for concessional IGST treatment for old and used vehicles.

Concessional IGST rate for petroleum and coal bed methane supplies amended, altering the rate and setting an effective date.
Amends the concessional rate for inter State supplies of specified goods used in petroleum operations and coal bed methane operations by substituting the entry in column (4) against Serial No. 1 of Notification No. 3/2017-Integrated Tax (Rate); issued under section 6(1) of the Integrated Goods and Services Tax Act, 2017 on the recommendations of the Council, with a stated commencement date and departmental file reference.

Absolute exemption from IGST on specified inter State supplies of goods, subject to packaging and interpretation rules.
The notification grants absolute IGST exemption for inter State supplies of goods enumerated in the Schedule, effective 22 September 2025, exempting the whole integrated tax under the IGST Act. It lists specific chapters, headings and tariff items (including agricultural produce, foodstuffs, seeds, feeds, select drugs in Annexure I and indigenous musical instruments in Annexure II) and sets conditions for applicability such as exclusions for "pre packaged and labelled" goods, form specific entries (fresh/chilled or other), and conditional exemptions for lottery supplies and government/grant based transfers; definitions and interpretation rules are provided.

IGST rate schedules for inter-State goods supplies revised with multiple slab rates and detailed tariff-linked classifications.
Integrated tax rates on inter-State supplies of goods are notified through a revised schedule structure, superseding the earlier integrated tax rate notification subject to saving of things done or omitted before supersession. The notification prescribes multiple rate slabs across appended schedules, including 5%, 18%, 40%, 3%, 0.25%, 1.50% and 28%, with each rate linked to specified tariff items, headings, sub-headings and goods descriptions. It also defines unit container and pre-packaged and labelled, adopts customs tariff interpretation rules, and states that it comes into force on 22 September 2025.

Corrigendum to IGST Rate notification corrects enumeration and updates paragraph cross references to accurate citations.
Corrigendum to Notification No. 05/2025 - Integrated Tax (Rate) directs textual corrections: replace the enumeration marker "(ii)" with "(i)", and change three instances of the cross reference "(See para 4(xxxvi))" to "(See para 5(xxxvi))" on the specified pages and lines of the original notification, as published by the Ministry of Finance, Department of Revenue.

Definition of specified premises updated to align notifications, clarifying scope for electronic commerce operators effective from April.
Amendment to notification No. 14/2017-Integrated Tax (Rate) replaces the Explanation's item (c) so that specified premises carries the meaning assigned in clause (xxxvi) of paragraph 5 of notification No. 08/2017-Integrated Tax (Rate), thereby aligning definitions for the purposes of provisions affecting electronic commerce operators; enacted under sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 and effective from 1st April, 2025.

Reverse charge mechanism narrowed to apply to any person other than a body corporate under IGST notification.
Inserts the words "other than a body corporate" after "Any person" in column (3) against serial number 5 of Notification No. 10/2017-Integrated Tax (Rate), thereby excluding bodies corporate from the class of recipients captured by that IGST reverse charge entry; amendment effected by Notification No. 07/2025-Integrated Tax (Rate), dated 16 January 2025, pursuant to GST Council recommendations.

Exemption for Motor Vehicle Accident Fund insurance services introduced, with transmission/distribution wording adjusted and insurer defined.
The amendment clarifies exemption scope by substituting "transmission and distribution" with "transmission or distribution", inserts an exemption for services of insurance provided by the Motor Vehicle Accident Fund funded by insurers from third party motor insurance premiums, and adds a training partner approved by the National Skill Development Corporation to the specified entry. It omits item (w) effective from 1 April 2025 and adds a definition of "insurer" adopting the Insurance Act meaning, as further amendments to Notification No. 9/2017-Integrated Tax (Rate).