5.3 GST Rates on Supply of Goods
Comparative Analysis - Pre and Post 22nd September 2025
5.3 GST Rates on Supply of Goods under earlier Notifications as compared with new notifications w.e.f. 22 Sep 2025: (IGST Rates = CGST Rate + SGST Rate; CGST & SGST rates are equal & same):
GST Rate
New Sch.
No. of Entries
Old Sch.
No. of Entries
Remark
Exempt
Wholly
Notifn
172
Notifn
153
Basic Necessities
5%
Sch-I
516
Sch-I
264
Merit rate
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