IGST Act Update: Reverse Charge Mechanism Now Applies to Specific Services; Recipients Must Pay Tax Instead of Suppliers.
Notifications
GST
Categories of services on which integrated tax will
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IGST Act Update: New Exemptions on Service Supplies Clarified to Streamline GST Compliance for Service Providers.
Notifications
GST
Exemptions on supply of services under IGST Act – Notificat
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Amended IGST Act Notification: Updated Tax Rates for Service Supply, Key Changes for Business Compliance.
Notifications
GST
Rates for supply of services under IGST Act – Notification as amend
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Any chapter
Upto 21-09-2025 – Goods – Exemption from GST
GST
Parts for manufacture of hearing aids
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Notes:
As inserted vide notification no. 7/2018 – Integrated Tax (Rate) dated 25-1-2018
Schedules
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2306
Upto 21-09-2025 – Goods – Exemption from GST
GST
De-oiled rice bran
Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2
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7104
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Omitted
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Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, b
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7103
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Omitted
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Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, b
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Any Chapter
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
Omitted
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Notes:
Omitted vide NOTIFICATION No. 14/2023- Integrated Tax (Rate) dated 29-9-2023 
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8702
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Buses for use in public transport which exclusively run on Bio-fuels
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Note:
As Inserted vide notification no
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7324
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Sanitary ware and parts thereof, of iron and steel
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules
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7323 9410
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Ghamella
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules
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56012200
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Cigarette Filter rods
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules
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8424
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sprinklers; drip irrigation system including laterals; mechanical sprayers
Clarification
* Clarification as to whether the existing entry 195B covering sprinkles also cover Fire Water Sprinklers. [ See para 3 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
* Clarification regarding GST rate on parts of Sprinklers or Drip Irrigation System, when they are supplied separately ( i.e. not along with entire sp
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4419
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Tableware and Kitchenware of wood
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules
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4418
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bamboo wood building joinery
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules
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3826
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bio-diesel (other than bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)
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No
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3808
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
The following Bio-pesticides, namely –
1 Bacillus thuringiensis var. israelensis
2 Bacillus thuringiensis var. kurstaki
3 Bacillus thuringiensis var. galleriae
4 Bacillus sphaericus
5 Trichoderma viride
6 Trichoderma harzianum
7 Pseudomonas fluoresens
8 Beauveriabassiana
9 NPV of Helicoverpaarmigera
10 NPV of Spodopteralitura
11 Neem based pesticides
12 Cymbopogan
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Note:
As Ins
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2809
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
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Notes:
Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as,
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2201
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Drinking water packed in 20 litres bottles
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules
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1704
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Sugar boiled confectionery
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Note:
As Inserted vide notification no. 7/2018 dated 25-1-2018
Schedules
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88 or Any other chapter
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups
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2711 12 00, 2711 13 00, 2711 19 10
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers
Clarification
* Clarification regarding applicability of GST rate at 5% on LPG supplied by refiners/fractionators (like GAIL / ONGC) to Oil Marketing Companies (OMC) for ultimate supply to household domestic consumers in terms of Ministry of Petroleum and Natural Gas (MoPNG) letter No. P 20023/2/2011-PP dated 23.07.2013. [ See para 6 of Circular No. 80/54 /2018-GST dated 31.12.2018 ]
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Notes:
Chapter headings amended vide Notification No. 01/2
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2302
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Rice bran (other than de-oiled rice bran)
Clarification
* Clarification regarding the applicable GST rate on by-pro
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1404 or 3305
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mehendi paste in cones
Clarification
* Clarification regarding classification and applicable GST rates on hen
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13
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Tamarind kernel powder
Clarification
* Clarification regarding GST rate applicable on treated (modified) tamarind kernel powd
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