Notification/Circular No.: 01/2026-Integrated Tax (Rate) dated April 30, 2026
Applicable Act/Rule: Integrated Goods and Services Tax Act, 2017; Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 5(1) of IGST Act, 2017; Section 15(5) of CGST Act, 2017
Effective Date: May 01, 2026
The notification is issued by the Ministry of Finance (Department of Revenue) to amend Notification No. 9/2025-Integrated Tax (Rate) dated September 17, 2025, based on the recommendations of the Council.
The amendments relate to changes in tariff item entries in Schedule I (5%) and Schedule III (40%) of the said notification. The changes apply to specified tariff items and impact persons dealing with such goods under the IGST rate schedule.
In the said notification, –
(a) in Schedule I – 5%,
(i) against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29” shall be substituted;
(ii) against S. No. 151, for the entry in column (2), the entry “22029931, 22029939” shall be substituted;
(b) In Schedule III – 40%,
(i) against S. No. 2, for the entry in column (2), the entry “2202 99 90, 2202 99 91, 2202 99 99” shall be substituted;
(ii) against S. No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99 99” shall be substituted.
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