Notification No. 1
Date: July 1, 2017
Subject: Notification of IGST rates on inter-State supply of goods.
Description:
This is the principal IGST rate notification prescribing tax rates of 5%, 12%, 18%, 28%, 3% and 0.25% for inter-State supplies of goods based on detailed schedules aligned with the Customs Tariff. It lays the foundation for rate classification of goods under IGST. The notification operates on the recommendations of the GST Council and applies tariff-wise descriptions for uniform levy across States.
Issued for earlier notification?
No — this is the principal IGST rate notification.