Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026 (as updated vide Corrigendum dated 06.05.2026)
Amendments to Integrated Tax Rates Effective May 2026
The Government of India, through the Ministry of Finance's Department of Revenue, has issued Notification No. 01/2026-Integrated Tax (Rate) on April 30, 2026. This notification amends a previous notification (No. 9/2025) related to the Integrated Goods and Services Tax (IGST) Act, 2017. The changes are made under the authority of sub-section (1) of section 5 of the IGST Act and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017, based on recommendations from the GST Council.
In Schedule I, which applies a 5% tax rate, the notification updates the entries for items listed under S. No. 150 and S. No. 151. The new entries are "2202 99 21, 2202 99 29" and "22029931, 22029939," respectively. Similarly, Schedule III, which imposes a 40% tax rate, sees updates for S. No. 2 and S. No. 3. The entries are revised to "2202 91 00, 2202 99 91, 2202 99 99" and "2202 99 91, 2202 99 99," respectively.
The amendments outlined in this notification will take effect from May 1, 2026. The principal notification being amended was originally published on September 17, 2025, and was last modified on December 31, 2025. The changes are intended to update the classification of certain goods under the IGST framework.
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