IGST rate schedules for inter-State goods supplies revised with multiple slab rates and detailed tariff-linked classifications. Integrated tax rates on inter-State supplies of goods are notified through a revised schedule structure, superseding the earlier integrated tax rate notification subject to saving of things done or omitted before supersession. The notification prescribes multiple rate slabs across appended schedules, including 5%, 18%, 40%, 3%, 0.25%, 1.50% and 28%, with each rate linked to specified tariff items, headings, sub-headings and goods descriptions. It also defines unit container and pre-packaged and labelled, adopts customs tariff interpretation rules, and states that it comes into force on 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
IGST rate schedules for inter-State goods supplies revised with multiple slab rates and detailed tariff-linked classifications.
Integrated tax rates on inter-State supplies of goods are notified through a revised schedule structure, superseding the earlier integrated tax rate notification subject to saving of things done or omitted before supersession. The notification prescribes multiple rate slabs across appended schedules, including 5%, 18%, 40%, 3%, 0.25%, 1.50% and 28%, with each rate linked to specified tariff items, headings, sub-headings and goods descriptions. It also defines unit container and pre-packaged and labelled, adopts customs tariff interpretation rules, and states that it comes into force on 22 September 2025.
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