Amendment in Earlier Notification Regarding CGST Rate Schedule Effective from 10.10.2024

Notification No.:

  • 05/2024-Central Tax (Rate),
  • 05/2024-Integrated Tax (Rate),
  • 05/2024-Union Territory Tax (Rate)

Date: 8th October 2024

Relevant Act / Rule: Goods and Service Tax Act, 2017

The Ministry of Finance has issued Notification No. 05/2024-Central Tax (Rate), effective from October 10, 2024, which revises GST rates for various goods:


1. Cancer drugs such as Trastuzumab Deruxtecan, Osimertinib, and Durvalumab: Reduced to 5% (from 12%).


2. Extruded or expanded savory snacks (HS 1905 90 30): Reduced to 12% (from 18%).


3. Car and motorcycle seats (HS 9401): Increased to 28% (from 18%).
Similar notifications have been issued for UTGST and Integrated Tax rates.

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