CBIC Revises IGST Rate Notification Under Finance Act 2026

CBIC Seeks to amend Notification No 9/2025 – Integrated tax (Rate) to align them with changes made vide Finance Act, 2026​

Central Government has issued Notification No. 01/2026–Integrated Tax (Rate) dated 30 April 2026 to amend Notification No. 9/2025–Integrated Tax (Rate), with effect from 1 May 2026. Issued under section 5(1) of the Integrated Goods and Services Tax Act, 2017 and section 15(5) of the Central Goods and Services Tax Act, 2017, the amendment has been made on the recommendations of the GST Council. The notification revises tariff classifications in Schedule I, which attracts 5% tax, and Schedule III, which attracts 40% tax. In Schedule I, against Serial No. 150, the existing entry in column (2) has been substituted with tariff items “2202 99 21, 2202 99 29”, while against Serial No. 151, the entry has been substituted with “22029931, 22029939”. In Schedule III, against Serial No. 2, the revised entry now reads “2202 91 00, 2202 99 91, 2202 99 99”, and against Serial No. 3, the substituted entry is “2202 99 91, 2202 99 99”. These amendments align the classification entries in the notification with changes introduced through the Finance Act, 2026. The revised notification will apply prospectively from 1 May 2026. The principal Notification No. 9/2025–Integrated Tax (Rate), originally issued on 17 September 2025, had previously been amended through Notification No. 19/2025–Integrated Tax (Rate) dated 31 December 2025.

As amended by CORRIGENDUM Dated 6th May, 2026

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 01/2026-Integrated Tax (Rate) | Dated: 30th April, 2026

G.S.R. 327(E). In exercise of the powers conferred by 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 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-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 642(E), dated the 17^th September, 2025, namely: —

In the said notification, –

(a) in Schedule I – 5%,

i. against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29” shall be substituted;

ii. against S. No. 151, for the entry in column (2), the entry “22029931, 22029939” shall be substituted;

(b) In Schedule III – 40%,

i. against S. No. 2, for the entry in column (2), the entry “2202 91 00, 2202 99 91, 2202 99 99” shall be substituted;

ii. against S. No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99 99” shall be substituted.

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

[F. No. 190341/139/2026-TRU]
DHEERAJ SHARMA, Under Secy.

Note: The principal notification No. 09/2025-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 G.S.R. 642(E), dated the 17^th September, 2025 and was last amended vide Notification No. 19/2025-Integrated Tax (Rate) dated the 31^st December, 2025 vide G.S.R. 947(E), dated the 31^st December, 2025.

********

MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 6th May, 2026

G.S.R. 337(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2026-Integrated Tax (Rate), dated the 30^th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 327(E), dated the 30^th April, 2026,-

i. at page 2, in lines 22 to 33,

for

“In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 9A of the Customs Tariff Act,1975 (51 of 1975), read with rules 13, 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended in the manner specified in the corresponding entry in column (3) of the said Table, namely: –

In exercise of the powers conferred by 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 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-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 642(E), dated the 17th September, 2025, namely: —”

read

“In exercise of the powers conferred by 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 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-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 642(E), dated the 17^th September, 2025, namely: —”

ii. at page 3, in line 1, for “2202 99 90” read “2202 91 00”.

[F. No. 190341/139/2026-TRU]
DHEERAJ SHARMA, Under Secy.