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of <h1>Central government exempts specified inter-state goods from full IGST under Section 5 effective 22 September 2025</h1> The central government exempts specified inter-state supplies of goods from the entire integrated goods and services tax under section 5, superseding the earlier rate notification, by publishing a Schedule listing tariff chapters/items (including live animals, foodstuffs, seeds, agricultural products, medicines in Annexure I, indigenous musical instruments in Annexure II, electrical energy, certain government supplies, and specified religious/ritual items) and related definitions; the exemption applies from 22 September 2025 and includes interpretive rules, a definition of 'Government entity,' and corrigenda to the notification.
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