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 makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising IGST rates across multiple service categories such as goods transport, multimodal transport, renting of goods carriage, courier services, job work services, tailoring, beauty and wellness services, and professional services. It introduces conditional concessional rates subject to non-availment of input tax credit and clarifies definitions to remove interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification makes extensive amendments to Notification No. 8/2017–Integrated Tax (Rate) by revising IGST rates across multiple service categories such as goods transport, multimodal transport, renting of goods carriage, courier services, job work services, tailoring, beauty and wellness services, and professional services. It introduces conditional concessional rates subject to non-availment of input tax credit and clarifies definitions to remove interpretational issues.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This corrigendum makes extensive clerical and classification corrections in Schedules I (5%), II (12%), III (18%) and IV (28%) to Notification No. 01/2017–IGST (Rate). Corrections include substitution of incorrect tariff headings, expansion or rectification of product descriptions (such as palmyra sugar, agarbatti, optical fibre cables), insertion of photovoltaic cells under Schedule I, and deletion or correction of misdescribed goods. The amendments are clarificatory in nature and do not alter the substantive tax rates originally notified.Issued for earlier notification:Yes — corrigendum to Notification No. 01/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum makes extensive clerical and classification corrections in Schedules I (5%), II (12%), III (18%) and IV (28%) to Notification No. 01/2017–IGST (Rate). Corrections include substitution of incorrect tariff headings, expansion or rectification of product descriptions (such as palmyra sugar, agarbatti, optical fibre cables), insertion of photovoltaic cells under Schedule I, and deletion or correction of misdescribed goods. The amendments are clarificatory in nature and do not alter the substantive tax rates originally notified.Issued for earlier notification:Yes — corrigendum to Notification No. 01/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum corrects a paragraph reference in the Hindi version of Notification No. 08/2025–Integrated Tax (Rate) by replacing an incorrect reference with the correct paragraph number. The correction is editorial in nature and does not impact the substantive provisions.Issued for earlier notification?Yes — it corrects Notification No. 08/2025–Integrated Tax (Rate).
This corrigendum corrects a paragraph reference in the Hindi version of Notification No. 08/2025–Integrated Tax (Rate) by replacing an incorrect reference with the correct paragraph number. The correction is editorial in nature and does not impact the substantive provisions.Issued for earlier notification?Yes — it corrects Notification No. 08/2025–Integrated Tax (Rate).
This corrigendum corrects the Hindi text of Notification No. 06/2025–Integrated Tax (Rate) relating to the description of insurance services provided by the Motor Vehicle Accident Fund. The correction ensures parity between the English and Hindi versions and removes ambiguity without altering the intent or scope of the exemption.Issued for earlier notification?Yes — it corrects Notification No. 06/2025–Integrated Tax (Rate).
This corrigendum corrects the Hindi text of Notification No. 06/2025–Integrated Tax (Rate) relating to the description of insurance services provided by the Motor Vehicle Accident Fund. The correction ensures parity between the English and Hindi versions and removes ambiguity without altering the intent or scope of the exemption.Issued for earlier notification?Yes — it corrects Notification No. 06/2025–Integrated Tax (Rate).
This corrigendum corrects typographical and cross-reference errors in Notification No. 05/2025–Integrated Tax (Rate), including correction of clause numbering and paragraph references relating to the definition of “specified premises”. The changes are clarificatory and do not alter the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 05/2025–Integrated Tax (Rate).
This corrigendum corrects typographical and cross-reference errors in Notification No. 05/2025–Integrated Tax (Rate), including correction of clause numbering and paragraph references relating to the definition of “specified premises”. The changes are clarificatory and do not alter the substantive provisions of the notification.Issued for earlier notification?Yes — it corrects Notification No. 05/2025–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to substitute the explanation defining “specified premises” by aligning it with the definition provided in Notification No. 08/2017–Integrated Tax (Rate). The amendment ensures consistency across rate notifications and removes interpretational inconsistencies.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to substitute the explanation defining “specified premises” by aligning it with the definition provided in Notification No. 08/2017–Integrated Tax (Rate). The amendment ensures consistency across rate notifications and removes interpretational inconsistencies.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting the words “other than a body corporate” against the relevant serial entry. The amendment limits the applicability of the notified provision exclusively to non-corporate persons, thereby clarifying scope and preventing unintended extension to corporate entities.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by inserting the words “other than a body corporate” against the relevant serial entry. The amendment limits the applicability of the notified provision exclusively to non-corporate persons, thereby clarifying scope and preventing unintended extension to corporate entities.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to clarify wording relating to transmission or distribution services, insert a new exemption for insurance services provided by the Motor Vehicle Accident Fund, and include NSDC-approved training partners within the scope of specified exemptions. It also omits a redundant definition and inserts a definition of “insurer” with effect from 1 April 2025, ensuring alignment with sectoral laws.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 clarify wording relating to transmission or distribution services, insert a new exemption for insurance services provided by the Motor Vehicle Accident Fund, and include NSDC-approved training partners within the scope of specified exemptions. It also omits a redundant definition and inserts a definition of “insurer” with effect from 1 April 2025, ensuring alignment with sectoral laws.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends the explanation in Notification No. 8/2017–Integrated Tax (Rate) to revise the definition of “specified premises” for hotel accommodation services. It introduces objective criteria based on room tariff exceeding ₹7,500 per unit per day or declaration-based opt-in by registered persons or applicants for registration. It also inserts new annexures prescribing formats for opt-in and opt-out declarations, thereby standardising compliance and ensuring clarity in rate applicability.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends the explanation in Notification No. 8/2017–Integrated Tax (Rate) to revise the definition of “specified premises” for hotel accommodation services. It introduces objective criteria based on room tariff exceeding ₹7,500 per unit per day or declaration-based opt-in by registered persons or applicants for registration. It also inserts new annexures prescribing formats for opt-in and opt-out declarations, thereby standardising compliance and ensuring clarity in rate applicability.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
