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GST · Notification

Amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 9/2025-Integrated Tax (Rate)

The notification amends certain HSN classifications under Notification No. 9/2025-Integrated Tax (Rate). It revises entries relating to beverages under Schedule I (5% IGST) and Schedule III (40% IGST). The amendments substitute specific tariff codes for applicable GST rates and come into force from 1 May 2026.

Issuing authority
CBIC
Notification no.
Notification No. 01/2026-Integrated Tax (Rate)
Circular no.
—
Act / Rule
the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Central Goods and Services Tax Act, 2017 (12 of 2017) sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and sub-section (5) of section 15 of the Central Goods and Servic
Issued
2026-04-30
Effective
2026-05-01
GST Notification 01/2026 Integrated Tax Rate Amendment GST Notification No. 01/2026 – Integrated Tax (Rate)

The Ministry of Finance, Department of Revenue, issued Notification No. 01/2026-Integrated Tax (Rate) dated 30 April 2026 to amend specific entries under Notification No. 9/2025-Integrated Tax (Rate).

Key Amendments

Schedule I – 5% IGST

  • Against Serial No. 150, tariff entries have been substituted with: 2202 99 21, 2202 99 29
  • Against Serial No. 151, tariff entries have been substituted with: 22029931, 22029939

Schedule III – 40% IGST

  • Against Serial No. 2, tariff entries substituted with: 2202 91 00, 2202 99 91, 2202 99 99
  • Against Serial No. 3, tariff entries substituted with: 2202 99 91, 2202 99 99

Effective Date

These amendments shall come into force from 1 May 2026.

Conclusion

The notification updates HSN classifications applicable to specified beverage products under different IGST rate schedules. Businesses dealing in these goods should review product classifications and applicable GST rates to ensure compliance.

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