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of <h1>Notification under Section 7(1) UTGST Act: Six intra-State goods tax rates, detailed product schedules, later superseded</h1> Notification under section 7(1) of the Union Territory Goods and Services Tax Act, 2017 prescribing UTGST rates for intra-State supply of goods effective 1 July 2017: six rate categories are specified - 2.5%, 6%, 9%, 14%, 1.5% and 0.125% (with an additional 0.75% category in Schedule VII) - with extensive product lists by tariff headings allocated to Schedules I-VI (and VII). The notification includes lists of specified pharmaceuticals, foodstuffs, chemicals, machinery, textiles, metals, etc., numerous amendments and explanations (unit containers, 'pre-packaged and labelled'), and states it was later superseded by a 2025 notification w.e.f. 22-09-2025.
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