IGST Rate Reductions of 10 November 2017 and Current IGST Rates
The GST Council recommended certain IGST exemptions and rate changes on 10 November 2017. This page preserves those historically important entries while separately explaining the current IGST goods-rate framework so that the 2017 recommendations are not mistaken for rates applicable today.
Current IGST Rates on Goods as on 1 September 2026
Nil / Exempt where notified 0.25% 1.5% 3% 5% 18% 28% 40%
Current Position of the 2017 Entries
The 2017 list below covered specific relief proposals such as skimmed milk powder/concentrated milk supplied through specified channels, life-saving medicines imported for personal use, leased goods, ATA Carnet temporary imports and specified sporting goods imported by eligible sportspersons. These entries should now be treated as a historical record, not as a stand-alone statement of current exemption.
For example, the present goods-rate notification places milk and cream, concentrated or containing added sugar or other sweetening matter, including condensed milk, under heading 0402 in the 5% schedule. It also places drugs and medicines intended for personal use under heading 9804 in the 5% schedule unless they are covered by a specific Nil-rate exemption. Accordingly, the exact current treatment depends on the specific rate and exemption notification applicable to the transaction.
Historical IGST Reductions Recommended on 10 November 2017
| S. No. | Chapter / Heading / Sub-heading / Tariff Item | Name and Description of Item | IGST Position Before 2017 Change | Recommended IGST Treatment in 2017 |
|---|---|---|---|---|
| 1 | 0402 | Skimmed milk powder, or concentrated milk [To extend the benefit of notification No. 30/2017- Integrated Tax (Rate) dated 22nd September, 2017 applicable in relation to milk distributed through dairy co-operatives to milk distributed through companies registered under the companies Act.] | Exempt from IGST, subject to certain conditions, under notification No. 30/2017- Integrated Tax (Rate) dated 22nd September, 2017 | Nil [On inter-state supply] |
| 2 | 30 | Imported Lifesaving Medicines for personal use supplied free of cost by overseas supplier, subject to conditions that: i. Drugs and medicines are supplied free of cost for free, for personal use, ii. Certification by the DGHS of Centre or State [or an equivalent officer of the State] that these medicines are lifesaving; and iii. Other specified conditions to ensure that the proposed exemption reaches to intended patients] | 12% / 5% | Nil on Import |
| 3 | Any Chapter | All goods, vessels, ships, rigs [other than motor vehicles] etc. imported under lease, subject to condition that IGST is paid on such lease amount. At present, exemption is available for i. Imported aircrafts and aircraft engines under lease; ii. Imported goods for temporary period under lease; iii. Imported Oils rigs and associated goods under lease | Applicable IGST rate | Nil on Import |
| 4 | All Goods | ATA Carnet System Expanding the scope of exemption from IGST, so as to extend the exemption to: i. professional equipment by accredited press persons who visit India for covering national / international events ii. equipment for broadcasting of events (sound and television) iii. goods imported for sports purposes and iv. testing, measurement and calibration equipment. subject to existing condition of re-export of these goods within specified period and other condition. | Temporary import is exempt | Nil on Import |
| 5 | Any Chapter | Specified goods, including rifles, pistols, bows, imported by a sports person of outstanding eminence, subject to specified condition | 12%,18%, 28% | Nil on Imports |
How to Check the Current IGST Rate or Import Exemption
- Identify the correct HSN/tariff classification and description of the goods.
- For inter-State domestic supplies, check the current Integrated Tax (Rate) notification and all later amendments.
- For imports, check both the applicable IGST rate and any specific exemption or concessional treatment under the current customs/IGST exemption notifications.
- Read every eligibility condition, end-use requirement, certificate requirement and re-export condition attached to an exemption.
- Apply the notification in force on the relevant date of supply or import; historical GST Council recommendations are not a substitute for the operative notification.