The Government of India, Ministry of Finance, Department of Revenue has issued Notification No. 01/2026-Central Tax (Rate) dated 30 April 2026. This notification makes further amendments to Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025.
Key Details of the Notification
| Notification Number | 01/2026-Central Tax (Rate) |
|---|---|
| Date of Issue | 30 April 2026 |
| Issuing Authority | Government of India, Ministry of Finance, Department of Revenue |
| Related Principal Notification | Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025 |
| Relevant Law | Section 9(1) and Section 15(5) of the CGST Act, 2017 |
| Effective Date | 1 May 2026 |
Overview of Notification No. 01/2026-Central Tax (Rate)
Through this notification, the Central Government, on the recommendations of the GST Council, has amended certain entries in the GST rate notification relating to goods covered under heading 2202.
The amendments affect entries appearing in Schedule I – 2.5% and Schedule III – 20% of Notification No. 09/2025-Central Tax (Rate).
Amendments in Schedule I – 2.5%
In Schedule I – 2.5%, the following substitutions have been made:
- Against Serial No. 150, the entry in column (2) has been substituted with “2202 99 21, 2202 99 29”.
- Against Serial No. 151, the entry in column (2) has been substituted with “22029931, 22029939”.
Amendments in Schedule III – 20%
In Schedule III – 20%, the following substitutions have been made:
- Against Serial No. 2, the entry in column (2) has been substituted with “2202 91 00, 2202 99 91, 2202 99 99”.
- Against Serial No. 3, the entry in column (2) has been substituted with “2202 99 91, 2202 99 99”.
Effective Date
This notification shall come into force from 1 May 2026. Businesses, tax professionals, and registered taxpayers dealing in goods covered under the amended tariff entries should review the revised GST rate classification and ensure compliance from the effective date.
Legal Reference
Notification No. 01/2026-Central Tax (Rate) has been issued in exercise of the powers conferred under Section 9(1) and Section 15(5) of the Central Goods and Services Tax Act, 2017.
The principal notification, Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025, was previously amended by Notification No. 19/2025-Central Tax (Rate), dated 31 December 2025.
Impact of the Notification
The notification is relevant for taxpayers, manufacturers, suppliers, distributors, importers, consultants, and GST practitioners dealing with specified beverage products or goods classified under heading 2202. The amended entries should be considered while determining the applicable GST rate from 1 May 2026.
Conclusion
Notification No. 01/2026-Central Tax (Rate) updates specific tariff entries under the GST rate schedules. Taxpayers dealing with affected goods should verify product classification, update billing systems where required, and apply the correct GST rate from the notified effective date.
Disclaimer
This article is for general informational purposes only and is based on the official GST notification. Readers should refer to the official notification and consult a qualified tax professional for advice specific to their facts and business transactions.