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<h1>IGST Rates and Schedules under Section 5(1) of IGST Act, 2017 for Inter-State Goods Supply</h1> The notification issued under section 5(1) of the Integrated Goods and Services Tax Act, 2017, prescribes the Integrated GST (IGST) rates applicable to inter-State supply of goods, categorizing goods into six schedules with respective IGST rates of 5%, 12%, 18%, 28%, 3%, and 0.25%, and an additional 1.5% for certain goods. Each schedule specifies detailed tariff items and descriptions of goods subject to the respective IGST rates. The notification includes provisions on actionable claims related to brand names, requiring affidavits and labeling when applicable. It also clarifies definitions, interpretation rules, and conditions for specific goods and exemptions. The notification has been amended multiple times to update rates, include or omit goods, and clarify terms, with effective dates specified for each amendment. The rates and schedules guide the levy of IGST on goods supplied across states, ensuring uniform tax application as per the GST framework.