Psyllium Seeds Added to IGST Exemption Schedule from November 2026

Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 03/2026-Integrated Tax (Rate), dated 27 October 2026, to amend Notification No. 10/2025-Integrated Tax (Rate), dated 17 September 2025. The amendment inserts a new serial number 87A immediately after serial number 87 and its corresponding entries in the Schedule to the principal notification. The newly inserted entry specifies tariff item 1211 90 13 and describes the goods as “Psyllium seeds (Isobgul/Isobgol)”. The notification states that the amendment will come into force from 1 November 2026. It has been issued in exercise of the powers conferred by section 6(1) of the Integrated Goods and Services Tax Act, 2017, on the recommendations of the Council and upon the Central Government being satisfied that the measure is necessary in the public interest. The operative change is the insertion of the specified tariff item and goods description into the existing Schedule; the supplied notification does not replace that Schedule or reproduce its other entries. The amendment is published under G.S.R. 925(E). Its closing note identifies the original Gazette publication of the principal notification as G.S.R. 661(E), dated 17 September 2025.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 03/2026- Integrated Tax (Rate) | Dated: 27th October, 2026

G.S.R. 925(E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 10/2025-Integrated Tax (Rate), dated the 17^th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 661(E), dated the 17^th September, 2025, namely:-

In the said notification, in Schedule, after S. No. 87 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –

2. This notification shall come into force with from 1^st November, 2026.

[F. No. CBIC-190354/142/2026-TRU]

DHEERAJ SHARMA, Under Secy.

Note: – The principal notification No. 10/2025- Integrated Tax (Rate), dated the 17^th September, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 661(E), dated the 17^th September, 2025.