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of <h1>Notification under section 5(1) IGST Act sets integrated tax bands and itemised tariff schedules for inter-State goods</h1> Notification under section 5(1) of the IGST Act prescribing integrated tax rates on inter-State supply of goods: schedules classify tariff headings into IGST bands of 5%, 12%, 18%, 28%, 3% and 0.25% (and 1.5% in Schedule VII), with extensive itemised lists (including medicines, foodstuffs, textiles, machinery, metals, jewellery, etc.), definitions (unit container, pre-packaged and labelled), annexures and conditions (brand name/affidavit provisions), and numerous subsequent amendments/corrigenda; effective 1 July 2017 and later superseded by a 2025 notification effective 22 September 2025.
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