IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - 01/2017 - Integrated GST (IGST) Rate

IGST rate notification sets multi band tax treatment for inter State supplies with detailed schedule based classification and conditions.

Notification under the Integrated Goods and Services Tax framework prescribes IGST rate bands for inter State supplies and appends detailed Schedules mapping tariff headings to applicable rates. It lists conditional qualifications such as requirements for goods to be pre packaged and labelled or to bear a registered brand name, appends Lists of specified pharmaceuticals and assistive devices, and records numerous amending entries and retrospective provisions that modify classification, carve outs and eligibility for concessional treatment.