Notification/Circular No.: 01/2026-Central Tax (Rate)
01/2026-Union Territory Tax (Rate) dated April 30, 2026
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Union Territory Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 9(1) of CGST Act, 2017
Section 7(1) of UTGST Act, 2017
Section 15(5) of CGST Act, 2017
Effective Date: May 01, 2026
The notifications are issued by the Ministry of Finance (Department of Revenue) to amend Notification No. 9/2025-Central Tax (Rate) and Notification No. 9/2025-Union Territory Tax (Rate) dated September 17, 2025.
The amendments relate to substitution of tariff item entries in Schedule I and Schedule III of the respective notifications. The changes apply to specified tariff items under the GST rate schedules and affect persons dealing with such goods.
In the said notification, –
(a) in Schedule I – 2.5%,
(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 – 20%,
(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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