On 17-9-2025, the Ministry of Finance announced the revised tax rates under:
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Integrated GST (‘IGST’) Rate
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Union Territory (‘UTGST’) Rate
These redefined tax rate structures will take effect from 22-9-2025.
Key Points of IGST and UT GST Revised Rates:
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The revised rates supersede the original 2017 schedules, marking a pivotal step in rationalizing GST rates across inter-State and intra-Union Territory transactions.
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The notifications were issued under:
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Section 7(1) of the Union Territory GST Act, 2017 (UTGST)
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Section 5(1) of the Integrated GST Act, 2017 (IGST)
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Section 15(5) of the Central GST Act, 2017 (applicable to both)
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IGST is levied on inter-State supplies of goods and services, including imports.
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UTGST applies to intra-Union Territory supplies within UTs without legislatures. It is levied alongside CGST and administered by the UT authority.
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Based on the recommendations of the GST Council, Tax Rates are revised in the following manner:
Typical Goods
IGST Rate
UTGST Rate
Schedule
Essential items, basic goods
5%
2.5%
I
Standard consumer goods
18%
9%
II
Luxury goods, socially regulated goods
40%
20%
III
Select essentials
3%
1.5%
IV
Precious stones, low-value items
0.25%
0.125%
V
Special category goods
1.5%
0.75%
VI
High-value consumer goods
28%
14%
VII
Read the complete list of revised GST rates and updated schedules on SCC Online.