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.

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.

Concessional IGST rate on inter-state brick supplies where input tax credit is not availed.
A concessional IGST rate of 6% applies to specified inter state supplies of bricks, blocks, aggregates and roofing tiles under listed tariff entries, effective 1 April 2022. The concession is conditional on non availing of input tax credit: no ITC may be taken on inputs or input services used exclusively for these supplies, and partial ITC must be reversed as if the supplies were exempt, following the reversal mechanism under section 17(2) of the Central GST Act and related rules.

GST exemption on COVID 19 medicines: specified drugs exempted or subject to reduced IGST rates for a limited period.
Exempts specified COVID 19 medicines from Integrated Goods and Services Tax under section 6(1) of the IGST Act on Council recommendation and public interest; the notification lists tariff entries and medicines with either nil or specified reduced IGST rates and applies to goods as classified in the First Schedule to the Customs Tariff Act, 1975 for the period 1 October 2021 through 31 December 2021.

Concessional IGST rates on specified COVID 19 relief supplies reduce tax on medicines, oxygen and medical equipment until end of September.
Concessional IGST rates are prescribed for specified COVID 19 relief goods listed by tariff classification, reducing the integrated tax payable on those supplies to the rates indicated against each entry. The measure identifies categories including medical grade oxygen, specified drugs, COVID 19 testing and inflammatory diagnostic kits, sanitizers, ventilation helmets, oxygen equipment, ventilators and related consumables, diagnostic and monitoring devices, ambulances and crematorium furnaces, each assigned a specific IGST rate; the notification exempts integrated tax in excess of those rates and is temporary in character until the end of September as noted.

Grant of alcoholic liquor licence not treated as supply under GST, excluding licence and application fees from tax.
Grant of alcoholic liquor licences by State Governments as public authorities is neither a supply of goods nor a supply of service under the GST Acts; licence fees and application fees for alcoholic liquor for human consumption are excluded from GST, and the notification is made retrospective while precluding refunds of integrated tax already collected.

IGST exemption for supplies to FAO for specified projects, conditional on government certification of quantity and intended use.
Exempts from Integrated Goods and Services Tax (IGST) all goods supplied to the Food and Agricultural Organisation for execution of listed projects, conditional on certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare that specifies the quantity and description of the goods and confirms their intended use in those projects.

Integrated GST exemption for airport duty-free retail sales to departing international tourists, removing IGST on qualifying supplies.
Exempts from integrated tax any supply of goods by a retail outlet located in the departure area of an international airport beyond immigration counters to an outgoing international tourist, removing the integrated tax leviable under section 5 of the Integrated Goods and Services Tax Act. "Outgoing international tourist" is defined as a person not normally resident in India who enters India for a stay of not more than six months for legitimate non-immigrant purposes. The notification specifies its territorial and transactional scope and states its commencement date.

Tax-free retail outlets entitled to IGST refund for goods sold to outgoing international tourists, subject to prescribed conditions.
Specifies retail outlets in the international airport departure area beyond immigration that supply goods tax free to outgoing international tourists as entitled to claim refund of applicable integrated tax paid on inward supply of those goods, subject to the conditions in the Central Goods and Services Tax Rules and the prescribed procedural and documentary requirements. "Outgoing international tourist" is defined as a person not normally resident in India entering for a short non immigrant stay.

Reverse charge mechanism: promoter to pay GST on specified supplies from unregistered suppliers in real estate sector.
Notification under section 5(4) IGST Act requires the recipient to pay tax on reverse charge basis for supplies from unregistered suppliers to a promoter: (i) shortfall supplies required under prior rate notification (excluding certain development rights, long term leases and FSI transactions); (ii) cement falling under the specified Customs Tariff chapter; and (iii) capital goods supplied for construction of projects taxed at prescribed concessional rates. Definitions for promoter, project, REP, RREP and FSI are provided and the notification states its effective date.

Integrated tax liability on promoters receiving development rights or FSI payable on construction consideration and upfront lease amounts.
Notification designates promoters who receive development rights or FSI, or long term leases paid by upfront amounts, as liable to pay integrated tax on: consideration in the form of construction service for supply of development rights or FSI; monetary consideration for development rights or FSI relatable to residential construction; upfront amounts for long term leases relatable to residential construction; and construction services supplied against development rights or FSI, with payment required by the tax period not later than the period in which the earlier of issuance of the completion certificate (where required) or first occupation occurs.

Integrated tax exemption for nominated agency supply of precious metals enables deferred taxation subject to export and documentation conditions.
Exemption to integrated tax is provided for inter State supplies of gold, silver or platinum by a Nominated Agency under the Export Against Supply scheme to a registered recipient, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the supplied metal within the prescribed period and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within the prescribed timeframe. If proof of export is not produced, the Nominated Agency must pay the integrated tax on unexported quantity with interest from the date tax was payable.

Concessional IGST rates for specified handicraft goods; reduced integrated tax applies to listed items, subject to later amendments.
Exempts inter state supplies of specified handicraft goods from IGST to the extent that tax exceeds the reduced rates listed in the notification, relying on powers under the IGST Act and the GST Council recommendation; provides a detailed tariff table identifying eligible chapters, headings and descriptions of handicraft goods and specifies concessional rates for each listed category, while defining "handicraft goods" and recording later substitutions and amendments that modify item descriptions and rate applicability.

Concessional GST on used vehicles applies tax only on the supplier's margin, subject to input tax credit exclusion.
Concessional IGST applies to inter state supplies of specified old and used motor vehicles by taxing only the supplier's margin above a prescribed base rate. Vehicle categories are defined by tariff headings and physical specifications. Margin is computed as consideration less depreciated value if depreciation was claimed, or as selling price less purchase price otherwise, with negative margins ignored. The scheme does not apply if the supplier has availed input tax credit, CENVAT, VAT credit or other taxes on the goods.

IGST exemption on imported royalties and license fees to extent of customs duties paid on declared consideration.
Exempts IGST on specified imported services to the extent of the aggregate customs duties leviable on consideration declared as royalties and license fees included in the transaction value under the Customs Valuation Rules, where the appropriate customs duties have been paid on that declared portion.

Exemption of IGST on Central Government's share of profit petroleum removes integrated tax on consideration under exploration/mining leases.
Exempts from integrated tax the Central Government's share of profit petroleum paid as consideration under contracts granting licenses or leases to explore for or mine petroleum crude or natural gas, applying to the inter State supply of services by way of such grants and limited to the amount defined in the contract as the Central Government's share of profit petroleum.

Integrated tax liability timing: IGST on development-rights versus construction-service exchanges arises on transfer of possession by conveyance.
Notification prescribes that where supply involves exchange between development rights and construction services, the liability to pay integrated tax on such supplies arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights, as evidenced by a conveyance deed, allotment letter or similar instrument.

Concessional IGST applies to inter state supplies for export subject to documentary, movement and warehouse conditions.
IGST is concessional for inter State supplies to a registered recipient for export: integrated tax exceeding the concessional rate is exempt subject to conditions. Key operative requirements include issuance of a tax invoice by the supplier; export within the prescribed time limit; recording the supplier's GSTIN and tax invoice number in the shipping bill; recipient registration with an Export Promotion Council or Commodity Board; placement of a concession order with copy to the supplier's tax officer; prescribed movement of goods to port or registered warehouse; aggregation and warehouse endorsement procedures where applicable; and post export provision of shipping bill and proof of export to the supplier and its jurisdictional tax officer.

Reduced IGST for food distributions requires a Deputy Secretary certificate confirming free distribution under approved government programmes.
A concessional integrated tax rate of five per cent applies to specified inter-State supplies of food preparations in unit containers for free distribution to economically weaker sections, Fortified Rice Kernel for ICDS-like schemes, and related food inputs, provided the supplier furnishes, within five months (or such extended period as allowed by the jurisdictional commissioner/officer), a Deputy Secretary-level certificate confirming free distribution under a programme approved by the Central, State or Union Territory Government; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975.