What is the applicable GST rate on multimodal transport of goods? Keeping medicines at a concessional 5 per cent rate (except those specified at nil rate) ensures affordability while allowing ITC to flow through the supply chain. Will the revised GST rates also apply to imported goods? IGST on imports will be levied at the revised GST rates from 22nd September, except where a specific exemption has been provided. Plant-based milk drinks (like almond milk) earlier attracted 18 per cent GST, and soya milk drinks 12 per cent.