The Central Government issued a series of Integrated Goods and Services Tax (IGST) rate and exemption notifications on September 17, 2025, largely effective from September 22, 2025, implementing GST Council recommendations. Notification No. 9/2025 amends inter-State IGST rates by establishing seven schedules with rates of 5%, 18%, 40%, 3%, 0.25%, 1.5%, and 28% for a wide array of goods. Conversely, Notification No. 10/2025 provides an absolute exemption from IGST for specified inter-State supplies of goods, primarily encompassing agricultural produce, certain foodstuffs, and medicines. Further rate changes include fixing a concessional IGST rate of 18% for petroleum and Coal Bed Methane (CBM) operations (Notification No. 11/2025), setting a 12% rate for specified construction materials (Notification No. 14/2025), and introducing concessional rates of 5% and 3% for various handicraft items (Notification No. 13/2025). For services, Notification No. 15/2025 revises rates, generally raising many to 18% and imposing Input Tax Credit (ITC) restrictions, while Notification No. 16/2025 introduces nil-rated exemptions for individual life and health insurance. Additionally, e-commerce operators are now required to pay IGST on inter-State local delivery services unless the supplier is separately registered (Notification No. 17/2025), and several corrigenda were issued to correct typographical and numerical errors in the published notifications.
IGST Rate & Exemption Notifications – September 2025: Key Amendments
| SL No | Date | Notification no | Summary | Purpose |
| 1 | 17-09-2025 | NOTIFICATION NO. 9/2025-INTEGRATED TAX (RATE) | Notification amends inter-State IGST rates, lists seven rates in Schedules I-VII for specified goods, effective 22 Sep 2025 The notification amends integrated tax rates for inter-State supplies of goods, superseding an earlier rate notification and invoking statutory powers under the IGST and CGST Acts; it notifies seven IGST rates – 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% – assigned to detailed Schedules I-VII that enumerate tariff chapters, headings and specific goods (including medicines, food items, fuels, vehicles, precious metals, electronics, agricultural inputs, medical devices, etc.). The notification applies to supplies falling under the listed tariff items and takes effect from 22 September 2025. |
IGST Rate Schedules – 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% on Supply of Goods – Effective from 22-09-2025 – 09/2025 – Integrated GST (IGST) Rate |
| 2 | 17-09-2025 | NOTIFICATION NO. 10/2025-INTEGRATED TAX (RATE) | Central Government exempts IGST on listed inter-state supplies including agricultural produce, medicines, instruments, and specified goods The Central Government, by notification dated 17 September 2025 effective 22 September 2025, exempts from the whole of integrated tax (IGST) specified inter-State supplies of goods, superseding the 2017 rate notification. A comprehensive Schedule lists tariff chapters, headings and specific goods-primarily agricultural produce, foodstuffs, live animals, certain medicines (Annexure-I), indigenous handmade musical instruments (Annexure-II) and other specified items-together with interpretive definitions (e.g., “pre-packaged and labelled”, “unit container”, “Government entity”). Certain supplies (lotteries, specified government grants, gift auction proceeds, parts for hearing aids, etc.) and corrections to the notification are also addressed. |
Absolute Exemption from IGST on inter-State supplies of goods – 10/2025 – Integrated GST (IGST) Rate |
| 3 | 17-09-2025 | Notification No. 11/2025- Integrated Tax (Rate) | Sec 6(1) IGST: concessional IGST rate fixed at 18% for petroleum and CBM inter-state supplies from 22 Sept 2025 The Central Government, under section 6(1) of the Integrated Goods and Services Tax Act, 2017 and on Council recommendations, amends notification No. 3/2017-Integrated Tax (Rate), by substituting the entry in column (4) against S. No. 1 in the Table with “18%”. The amendment-affecting the concessional IGST rate applicable to specified inter-State supplies related to petroleum operations or coal bed methane operations-takes effect from 22 September 2025 and further amends the principal notification last updated by Notification No. 08/2022. |
Seeks to amend Notification No. 3/2017- Integrated Tax (Rate) dated 28.06.2017. – Concessional rate of IGST on inter-State supplies of certain goods for Petroleum operations or coal bed methane operations – 11/2025 – Integrated GST (IGST) Rate |
| 4 | 17-09-2025 | Notification No. 12/2025- Integrated Tax (Rate) | Central Government amends IGST Notification 9/2018 to reference Schedule II or III of Notification 9/2025 (effective 22 Sept 2025) The Central Government, exercising powers under the IGST Act, amends Notification 9/2018 concerning concessional GST on old and used vehicles by substituting the reference “Schedule IV of Notification No. 1/2017″ with “Schedule II or Schedule III of Notification No. 9/2025 – Integrated Tax (Rate)”. The amendment follows Council recommendations and is effective from 22 September 2025. |
Seeks to amend Notification No. 3/2017- Integrated Tax (Rate) dated 28.06.2017. – Concessional rate of IGST on inter-State supplies of certain goods for Petroleum operations or coal bed methane operations – 11/2025 – Integrated GST (IGST) Rate |
| 5 | 17-09-2025 | Notification No. 13/2025- Integrated Tax (Rate) | Central government sets concessional IGST: 5% on most handicrafts, 3% on silver filigree and imitation jewellery, effective 22 Sept 2025 The central government amends the earlier IGST rate notification to prescribe concessional integrated GST rates on specified handcrafted goods: a 5% IGST for a wide range of handicraft items (including candles, bags, carved wood, handcrafted paper, textiles, stone and ceramic art, metal and glass artware, furniture of bamboo/rattan/cane, toys, paintings, sculptures, etc.) and a 3% IGST for silver filigree work and handmade imitation jewellery; the substituted tariff table takes effect on 22 September 2025. |
Seeks to amend Notification No. 22/2018-Integrated Tax (Rate) dated 26.07.2018. – Concessional IGST rate on specified handicraft items @5% – 13/2025 – Integrated GST (IGST) Rate |
| 6 | 17-09-2025 | Notification No. 14/2025- Integrated Tax (Rate) | Government notifies 12% IGST on specified construction materials for inter-state supplies, effective 22 September 2025 The Central Government notifies an integrated goods and services tax (IGST) rate of 12% on specified construction materials for inter-State supplies, effective 22 September 2025. The affected goods listed include fly ash bricks, fly ash aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles, identified by tariff headings in the appended schedule. The notification is issued under the powers conferred by the IGST Act and related provisions, and applies subject to the First Schedule interpretation rules of the Customs Tariff Act and definitions in the GST statutes. |
Notify the IGST rate on Specified Construction Materials (like Bricks, tiles etc.) – @12% – 14/2025 – Integrated GST (IGST) Rate |
| 7 | 17-09-2025 | Notification No. 15/2025- Integrated Tax (Rate) | Notification revises IGST rate schedule, raising many service rates to 18% and adding definitions and input credit limits Notification amends the IGST Rate schedule to implement GST Council recommendations, substituting tax rates and conditions for numerous service entries effective mainly from 22 September 2025 (with limited registration clarifications effective 1 April 2025). Key changes increase many service rates to 18% (including several transport, delivery, courier, certain job-work and miscellaneous services), retain or set specific items at 5% or 1.5% (e.g., certain job-work, multimodal/air-transport conditions, renting of goods carriage, beauty services) and impose restrictions on input tax credit for specified supplies. Several definitions (e.g., multimodal transporter, recognised sporting event, goods transport agency) are added or revised. |
Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. – Rates for supply of services under IGST Act – 15/2025 – Integrated GST (IGST) Rate |
| 8 | 17-09-2025 | Notification No. 16/2025- Integrated Tax (Rate) | Integrated tax rate amendment excludes e-commerce local delivery from exemption, adds nil-rate for individual life and health insurance and reinsurance Amendment to the integrated tax rate notification implements Council recommendations by (1) excluding local delivery services provided by or through electronic commerce operators from an existing exemption; (2) adding nil-rated exemptions for life and health insurance services provided to non-group insureds (individuals or individual-plus-family) and for reinsurance of those services, with clarifying explanations; (3) revising definitions to exclude e-commerce operators from the goods transport agency definition, to define “group” for group insurance purposes, and to define “health insurance business.” The changes take effect 22 September 2025. |
Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. – Exemptions on supply of services under IGST Act – 16/2025 – Integrated GST (IGST) Rate |
| 9 | 17-09-2025 | Notification No. 17/2025- Integrated Tax (Rate) | E-commerce operators must pay IGST on interstate local delivery services unless supplier is separately GST-registered; effective 22 Sep 2025 The notification amends the IGST rate notification to require the electronic commerce operator to pay tax on inter-State supplies of services consisting of local delivery, except where the person supplying such services is separately liable to register under the specified GST provisions. The amendment inserts this clause into the principal notification and takes effect from 22 September 2025. |
Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. – Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator – 17/2025 – Integrated GST (IGST) Rate |
| 10 | 18-09-2025 | Corrigendum – Notification No 9-2025 -Integrated Tax Rate | Corrigendum correcting lettered subparagraph enumeration in Integrated Tax (Rate) notification dated 17 September 2025 issued by Ministry Corrigendum to the Integrated Tax (Rate) notification dated 17 September 2025 issues amendments correcting typographical enumeration in the original Gazette entry: on page 103 the successive lettered entries are renumbered (b to a; c to b; d to c; e to d; f to e; g to f) and on page 104 further entries are renumbered (h to g; i to h). The corrigendum is issued by the Ministry of Finance, Department of Revenue, to rectify the published sequence of subparagraph letters. |
Corrigendum – Notification No 9-2025 -Integrated Tax Rate dated the 17th September, 2025 – G.S.R. 677(E). – Integrated GST (IGST) Rate |
| 11 | 18-09-2025 | Corrigendum – Notification No 10-2025 -Integrated Tax Rate | Corrigendum to Notification No. 10/2025 correcting IGST rate to 5% and renumbering paragraph identifiers in G.S.R. 661(E) Corrigendum to Notification No. 10/2025 – Integrated Tax (Rate) dated 17 September 2025: the corrigendum amends the earlier Gazette notification by correcting a rate and renumbering items. At page 42, line 12 the IGST rate is amended from “2.5%” to “5%”. At page 47 lines 2-12 a sequence of paragraph identifiers previously numbered (xi)-(xx) are corrected to (i)-(x). The amendments are issued by the Ministry of Finance (Department of Revenue) to rectify publication errors in G.S.R. 661(E). |
Corrigendum – Notification No. 10/2025 – Integrated Tax (Rate), dated the 17th September, 2025 – G.S.R. 679(E) – Integrated GST (IGST) Rate |
| 12 | 18-09-2025 | Corrigendum – Notification No. 15/2025 – Integrated Tax (Rate), dated the 17th September, 202 – G.S.R. 693 (E) – Integrated GST (IGST) Rate | Corrigendum G.S.R. 693(E) corrects typographical error in Notification No. 15/2025 – Integrated Tax (Rate),, replacing “1.” with “(b)”. A corrigendum dated 19 September 2025 amends Notification No. 15/2025 – Integrated Tax (Rate), dated 17 September 2025, published as G.S.R. 664(E); it directs a textual correction on page 27, line 25, replacing “1.” with “(b)”. The amendment, issued by the Ministry of Finance (Department of Revenue) as G.S.R. 693(E), serves solely to correct the typographical/formatting error in the original notification. |
Corrigendum – Notification No. 15/2025 – Integrated Tax (Rate), dated the 17th September, 202 – G.S.R. 693 (E) – Integrated GST (IGST) Rate |
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