Notification No. 27/2017
Date: September 22, 2017
Subject: Extensive amendment of IGST rates on goods including branded goods and handicrafts.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by making wide-ranging changes across multiple schedules. It revises rate entries for food products, textiles, handicrafts, religious articles, agricultural goods and consumer items. It also introduces a detailed framework for taxation of branded goods where brand rights are voluntarily foregone.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).