Interest rates under Rajasthan GST fixed: higher rates for delayed payment and lower rates for refunds under specified provisions. Notification under the Rajasthan Goods and Services Tax Act, 2017 fixes annual interest rates for specified GST provisions: 18% for the primary delay provision, 24% for the aggravated default provision, 6% for refund and related provisions, and 9% for the proviso to the refund-related provision. The rates are fixed by the State Government on the Council's recommendation and the notification is effective from 1 July 2017.