The notification supersedes earlier notification 01/2017 dated 28th June 2017, and notify GST rates on various goods by detailed schedules. This includes major slab restructuring and new product/sector coverage in revised schedules.
- Schedule I (5%): Essential goods (food grains, dairy, pulses, spices, medicines, renewable energy)
- Schedule II (18%): Processed foods, spirits, cement, ores, sports goods, toys, art, manufactured products
- Schedule III (40%): Soft drinks, luxury vehicles, yachts, aircraft, gambling
- Schedule IV (3%): Gold/precious metal jewellery, silver coins, handcrafted idols, platinum products, semi-processed gems, handicrafts
- Schedule V (0.25%) & Schedule VI (1.5%): Rough diamonds, industrial diamonds, uncut gemstones
- Schedule VII (28%): Pan masala, Tobacco, cigarettes
This notification is effective from 22nd September 2025.
(Link: CGST Notification 09/2025 (Rate), IGST Notification 09/2025 (Rate), UTGST Notification 09/2025 (Rate) Dated 17/09/2025, CGST Corrigendum 09/2025, IGST Corrigendum 09/2025, UTGST Corrigendum 09/2025 Dated 18/09/2025 )