The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

IGST Rate Notification

Notification No.09/2024-Integrated Tax (Rate), Dated 08^th October, 2024

This amendment to notification No. 10/2017-Integrated Tax (Rate) introduces a new entry (6AB) to the table, effective from October 10, 2024. The new provision specifies that Renting of any property other than a residential dwelling.

Notification No.08/2024-Integrated Tax (Rate), Dated 08^th October, 2024

This notification amends the earlier notification No. 9/2017-Integrated Tax (Rate) to introduce several key changes, effective from October 10, 2024. Import of Services by Foreign Airlines (Entry 10L), Electricity-related Services (Entry 26A) and Entry 69A, 72, 46A inserted.

Notification No.07/2024-Integrated Tax (Rate), Dated 08^th October, 2024

This notification amends the earlier notification No. 8/2017-Integrated Tax (Rate) to introduce a new entry (ivb) under serial number 8. It specifies that the transportation of passengers by air in a helicopter on a seat-sharing basis will be subject to a 5% IGST rate. The changes will effect from October 10, 2024.

Notification No.06/2024-Integrated Tax (Rate), Dated 08^th October, 2024

The amendment adds a new entry (S. No. 8) to the table, specifying that the supply of metal scrap (under HS codes 72 to 81). The notification will effect from October 10, 2024.

Notification No.05/2024-Integrated Tax (Rate), Dated 08^th October, 2024

Three pharmaceutical products have been added such as Trastuzumab Deruxtecan , Osimertinib, Durvalumab to the 5% tax rate . Seats other than those for aircraft and motor vehicles are specified to be taxed at 18%.A new entry (S. No. 210A) is introduced for seats used in motor vehicles, taxed at 28%.

Notification No.04/2024-Integrated Tax (Rate), Dated 12^th July, 2024

GST Council, has issued amendments to Notification No. 9/2017-Integrated Tax (Rate), Effective from 15^th July 2024. The amendments include the addition of new serial numbers (10I,10J, 10K). The new entry (13A) providing exemption for accommodation services.

Notification No.03/2024-Integrated Tax (Rate), Dated 12^th July, 2024

Notification No. 2/2017-Integrated Tax (Rate) has clarifies that agricultural farm produce packages exceeding 25 kg or 25 liters are not considered "pre-packaged and labelled" under the Legal Metrology Act, 2009. This Notification Effective from 15^th July 2024.

Notification No.02/2024-Integrated Tax (Rate), Dated 12^th July, 2024

The Central Government, following the recommendations of the GST Council, has amended Notification No. 1/2017-Integrated Tax (Rate) dated 28-06 2017.This notification introduce new entries are 121A, 180A, 183A in Schedule II (12% GST Rate) and modify existing ones in Schedule III (18% rate) of the IGST Act. These amendments, effective from 15^th July 2024

Notification No.01/2024-Integrated Tax (Rate), Dated 3^rd January, 2024

The amendments specified in the notification relate to Schedule I – 2.5%. The changes involve replacing certain entries against S. No. 165 and 165A in column (2) with new entries: “2711 12 00, 2711 13 00, 2711 19 10”.