Home Highlights January 2018 Year 2018 This

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1. Services - General Exemption from GST - CGST / UTGST / SGST / IGST - Table as amended

2. Goods - General Exemption from GST - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended

3. Rate of Tax on Services - CGST / UTGST / SGST / IGST - GST

4. Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

5. Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - GST

6. Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - GST

7. Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - GST

8. Rate of Tax on Services - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended

9. Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - Goods and Services Tax - Item wise schedule as amended

10. Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - Goods and Services Tax - Item wise schedule as amended

11. Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - Goods and Services Tax - Item wise schedule as amended

12. Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - Goods and Services Tax - Item wise schedule as amended

13. Rates of Tax on Goods - Schedule 5 - IGST @ 3% - CGST @ 1.5% - SGST / UTGST @ 1.5% - Goods and Services Tax - Item wise schedule as amended

14. Rates of Tax on Goods - Schedule 6 - IGST @ 0.25% - CGST @ 0.125% - SGST / UTGST @ 0.125% - Goods and Services Tax - Item wise schedule as amended

15. Goods and Services Tax GST) Council approves the Central Goods and Services Tax (CGST) Bill and the Integrated Goods and Services Tax (IGST) Bill