This notification supersedes Notification No. 01/2017–Integrated Tax (Rate) and prescribes revised IGST rates across multiple schedules ranging from 0.25% to 40% on inter-State supply of goods. It consolidates rate structures, updates product coverage, and provides detailed schedules for uniform levy of IGST. The notification serves as the principal IGST rate notification for goods.

Issued for earlier notification?
Yes — it supersedes Notification No. 01/2017–Integrated Tax (Rate).