Notification No. 04/2025
Date: January 16, 2025
Subject: Revision of IGST rate under Notification No. 9/2018–Integrated Tax (Rate).
Description:
This notification amends Notification No. 9/2018–Integrated Tax (Rate) by revising the IGST rate against Serial No. 4 in the Table from 12% to 18%. The amendment results in an upward revision of the applicable rate on the specified supply, aligning it with the revised rate structure recommended by the GST Council.
Issued for earlier notification?
Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).