Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 02/2026-Union Territory Tax (Rate), dated 27 October 2026, amending Notification No. 9/2025-Union Territory Tax (Rate), dated 17 September 2025. Issued on the recommendations of the Council under Section 7(1) of the Union Territory Goods and Services Tax Act, 2017 and Section 15(5) of the Central Goods and Services Tax Act, 2017, the notification makes three changes to the goods rate schedules. In Schedule I, attracting 2.5% Union Territory tax, 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 Serial No. 272 A in Schedule I, covering retreaded tractor tyres under tariff heading 4012 at 2.5% UTGST. Correspondingly, the description against Serial No. 138 in Schedule II, attracting 9% UTGST, is substituted to exclude retreaded tractor tyres from retreaded or used pneumatic tyres of rubber. That entry continues to cover the other specified tyres, tyre treads and tyre flaps of rubber. These amendments take effect on 1 November 2026.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2026- Union Territory Tax (Rate) | Dated: 27th October, 2026
G.S.R. 923(E).— In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) 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- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 646(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-Union Territory 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. 646(E), dated the 17th September, 2025 and was last amended vide Notification No. 01/2026-Union Territory Tax (Rate) dated the 30th April, 2026 vide number G.S.R. 329 (E), dated the 30th April, 2026.
