Retreaded Tractor Tyres Attract 2.5% CGST; Seaweed Bio-Stimulants Included as Fertilisers

By Editor Goods and Services Tax Notifications- Central Tax (Rate) , Notifications/Circulars October 28, 2026

Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 02/2026-Central Tax (Rate), dated 27 October 2026, amending Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025. The amendments take effect on 1 November 2026 and cover specified fertilisers and rubber tyres. In Schedule I, carrying a central tax rate of 2.5%, the description against Serial No. 237 is substituted to cover all goods, namely animal or vegetable fertilisers or organic fertilisers, pre-packaged and labelled. An explanation expressly includes sea-weed extract based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. The notification also inserts a new Serial No. 272 A in Schedule I for “Retreaded tractor tyres” under heading 4012, bringing these goods within the 2.5% central tax schedule. Correspondingly, the description against Serial No. 138 in Schedule II, carrying a central tax rate of 9%, is substituted to exclude retreaded tractor tyres from retreaded or used pneumatic tyres of rubber. That entry continues to cover solid or cushion tyres, tyre treads and tyre flaps, of rubber. Issued on the Council’s recommendations under Sections 9(1) and 15(5) of the Central Goods and Services Tax Act, 2017, the notification records that the principal notification was last amended on 30 April 2026.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 02/2026- Central Tax (Rate) | Dated: 27th October, 2026

G.S.R. 921(E).— In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 9/2025- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 641(E), dated the 17th September, 2025, namely: –

In the said notification, –

(a) in Schedule I – 2.5%,

i. against S.No. 237, for the entry in column (3), the following entry shall be substituted, namely: – “All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled.

Explanation. – This entry includes, sea-weed extract based bio-stimulants, as registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985.”;

ii. after S. No. 272 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

“272 A.

4012

Retreaded tractor tyres”;

(b) in Schedule II – 9%, against S. No. 138, for the entry in column (3), the following entry shall be substituted, namely:-

“Retreaded or used pneumatic tyres of rubber (other than retreaded tractor tyres); solid or cushion tyres, tyre treads and tyre flaps, of rubber”.

2. This notification shall come into force on the 1st day of November, 2026.

[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA, Under Secy.

Note: – The principal notification No. 09/2025-Central Tax (Rate), dated the 17th September, 2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 641(E), dated the 17th September, 2025 and was last amended vide Notification No. 01/2026-Central Tax (Rate) dated the 30^th April, 2026 vide number G.S.R. 328 (E), dated the 30^th April, 2026.