This notification substitutes the explanation defining “Nominated Agency” to align it with entities specified in Lists 13, 14 and 15 of Customs Notification No. 45/2025. The amendment harmonises GST provisions with updated customs facilitation measures for imports and supplies under nominated agency schemes, ensuring consistent treatment across indirect tax laws.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification substitutes the explanation defining “Nominated Agency” to align it with entities specified in Lists 13, 14 and 15 of Customs Notification No. 45/2025. The amendment harmonises GST provisions with updated customs facilitation measures for imports and supplies under nominated agency schemes, ensuring consistent treatment across indirect tax laws.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This corrigendum corrects sequential lettering errors in clauses appearing in the Schedule to Notification No. 09/2025–Integrated Tax (Rate). The amendments are purely technical and ensure correct clause sequencing for accurate interpretation.Issued for earlier notification?Yes — it corrects Notification No. 09/2025–Integrated Tax (Rate).
This corrigendum corrects sequential lettering errors in clauses appearing in the Schedule to Notification No. 09/2025–Integrated Tax (Rate). The amendments are purely technical and ensure correct clause sequencing for accurate interpretation.Issued for earlier notification?Yes — it corrects Notification No. 09/2025–Integrated Tax (Rate).
This corrigendum corrects certain errors in Notification No. 10/2025–Integrated Tax (Rate), including revision of the IGST rate from 2.5% to 5% at a specified entry and renumbering of clauses for clarity and consistency. The corrections are technical in nature and intended to remove ambiguities without altering the overall scope of exemptions. It ensures accurate application of the notification as originally intended.Issued for earlier notification?Yes — it corrects Notification No. 10/2025–Integrated Tax (Rate).
This corrigendum corrects certain errors in Notification No. 10/2025–Integrated Tax (Rate), including revision of the IGST rate from 2.5% to 5% at a specified entry and renumbering of clauses for clarity and consistency. The corrections are technical in nature and intended to remove ambiguities without altering the overall scope of exemptions. It ensures accurate application of the notification as originally intended.Issued for earlier notification?Yes — it corrects Notification No. 10/2025–Integrated Tax (Rate).
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).
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).
This notification exempts inter-State supplies of a wide range of goods from the whole of Integrated GST. The Schedule covers essential items such as live animals, agricultural produce, milk and dairy products, food grains, fruits, vegetables, books, newspapers, handicrafts, animal feed, medicines listed in Annexure I, and indigenous handmade musical instruments. It also lays down definitions for “pre-packaged and labelled” goods to ensure uniform interpretation. The notification consolidates and updates IGST exemptions for ease of compliance.Issued for earlier notification?Yes — it supersedes Notification No. 02/2017–Integrated Tax (Rate), dated 28.06.2017.
This notification exempts inter-State supplies of a wide range of goods from the whole of Integrated GST. The Schedule covers essential items such as live animals, agricultural produce, milk and dairy products, food grains, fruits, vegetables, books, newspapers, handicrafts, animal feed, medicines listed in Annexure I, and indigenous handmade musical instruments. It also lays down definitions for “pre-packaged and labelled” goods to ensure uniform interpretation. The notification consolidates and updates IGST exemptions for ease of compliance.Issued for earlier notification?Yes — it supersedes Notification No. 02/2017–Integrated Tax (Rate), dated 28.06.2017.
This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the applicable IGST rate against Serial No. 1 in the relevant table with a revised rate of 18%. The amendment rationalises the rate structure in line with Council recommendations and ensures uniform taxation of the concerned goods. No other entries are affected by this change.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 3/2017–Integrated Tax (Rate) by substituting the applicable IGST rate against Serial No. 1 in the relevant table with a revised rate of 18%. The amendment rationalises the rate structure in line with Council recommendations and ensures uniform taxation of the concerned goods. No other entries are affected by this change.Issued for earlier notification?Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2018–Integrated Tax (Rate) by substituting the reference to “Schedule IV of Notification No. 1/2017–Integrated Tax (Rate)” with “Schedule II or Schedule III of Notification No. 9/2025–Integrated Tax (Rate)”. The amendment updates cross-references to reflect the revised rate schedules and ensures correct application of IGST rates.Issued for earlier notification?Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).
This notification amends Notification No. 9/2018–Integrated Tax (Rate) by substituting the reference to “Schedule IV of Notification No. 1/2017–Integrated Tax (Rate)” with “Schedule II or Schedule III of Notification No. 9/2025–Integrated Tax (Rate)”. The amendment updates cross-references to reflect the revised rate schedules and ensures correct application of IGST rates.Issued for earlier notification?Yes — it amends Notification No. 9/2018–Integrated Tax (Rate).
This notification substitutes the entire table in Notification No. 22/2018–Integrated Tax (Rate) to prescribe revised IGST rates, primarily at 5% (and 3% for specified items), for a wide range of handicraft and artisanal goods such as handcrafted candles, wood art, metal art ware, handmade textiles, carpets, stone art, glass art, toys, paintings, and sculptures. The measure promotes traditional crafts by providing a concessional and uniform tax structure.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification substitutes the entire table in Notification No. 22/2018–Integrated Tax (Rate) to prescribe revised IGST rates, primarily at 5% (and 3% for specified items), for a wide range of handicraft and artisanal goods such as handcrafted candles, wood art, metal art ware, handmade textiles, carpets, stone art, glass art, toys, paintings, and sculptures. The measure promotes traditional crafts by providing a concessional and uniform tax structure.Issued for earlier notification?Yes — it amends Notification No. 22/2018–Integrated Tax (Rate).
This notification prescribes an IGST rate of 12% on inter-State supplies of specified goods such as fly ash bricks, fly ash blocks, building bricks, roofing tiles, and bricks of fossil meals. The rate notification is issued under section 5 read with section 15 of the GST Acts and aims to rationalise taxation on construction inputs.Issued for earlier notification?No — this is a standalone rate notification.
This notification prescribes an IGST rate of 12% on inter-State supplies of specified goods such as fly ash bricks, fly ash blocks, building bricks, roofing tiles, and bricks of fossil meals. The rate notification is issued under section 5 read with section 15 of the GST Acts and aims to rationalise taxation on construction inputs.Issued for earlier notification?No — this is a standalone rate notification.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services of life insurance and health insurance provided to individuals (non-group insurance), along with reinsurance of such services. It also clarifies exclusions relating to local delivery services provided through electronic commerce operators. The amendment provides targeted relief to individual policyholders.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
