Summary: Notification No. 07/2026-Central Tax (Rate), dated 27 October 2026, amends Notification No. 12/2017-Central Tax (Rate) with effect from 1 November 2026. It inserts an exemption for passenger transport by helicopter on a seat share basis where the journey embarks from or terminates at an airport, including a helipad, in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or Bagdogra in West Bengal. The explanation under entry 18 is omitted. A new explanation under entry 21A excludes goods transport agency services relating to goods supplied through an electronic commerce operator from that entry. Entry 24B is replaced with services involving storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing. Three new entries prescribe Nil rates and Nil conditions: services provided by the Seamen’s Provident Fund Organisation to persons governed by the Seamen’s Provident Fund Act, 1966; grants by specified government bodies and authorities of exclusive right of way or access, licence and authority to demand, collect and appropriate toll fees; and coffee curing services supplied to coffee cultivators. For coffee curing, the meaning under section 3(d) of the Coffee Act, 1942 applies. The notification also substitutes the definition of “goods transport agency” to cover persons providing services relating to transport of goods by road and issuing a consignment note, by whatever name called. A new definition of “seed” covers specified plant and propagation materials, seeds of the listed crop categories and planting material.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 07/2026- Central Tax (Rate) | Dated: 27th October, 2026
G.S.R. 939(E).— In exercise of the powers conferred by sub-sections (3) and (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 12/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-
In the said notification,
(a) in the Table –
(i) against serial number 15, in column (3), after item (a), the following item shall be inserted, namely: –
“(aa) air, in a helicopter on seat share basis, embarking from or terminating in an airport including a helipad located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or at Bagdogra located in West Bengal”;
(ii)against serial number 18, in column (3), the explanation shall be omitted;
(iii) against serial number 21A, in column (3), after clause (f), the following explanation shall be inserted, namely: –
“Explanation. – Nothing contained in this entry shall apply to services provided by a goods transport agency in relation to goods, where such goods are supplied through an electronic commerce operator.”;
(iv) against serial number 24B, in column (3), the following shall be substituted, namely: –
“Services by way of storage or warehousing of cereals, pulses, fruits, vegetables, and seeds meant for sowing”;
(v) after serial number 31A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “31AA | Heading 9971 or Heading 9991 | Services by Seamen’s Provident Fund Organisation to persons governed by the Seamen’s Provident Fund Act, 1966 (4 of 1966). | Nil | Nil”; |
(vi) after serial number 42 and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “42A | Heading 9973 | Services by way of grant of exclusive right of way or access, license and authority to demand, collect and appropriate toll fee by the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity. |
Nil | Nil”; |
(vii) after serial number 54 and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “54A | Heading 9986 | Services by way of curing of coffee supplied to coffee cultivators.
Explanation – For the purposes of this entry, “curing” shall have the same |
Nil | Nil”; |
(b) in paragraph 2,
(i) for clause (ze), the following clause shall be substituted: –
‘(ze) “goods transport agency” means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called.’
(ii) after clause (zzc), the following clause shall be inserted, namely: –
‘(zzca) “seed” means any plant material, including seedlings, tubers, bulbs, rhizomes, roots, cuttings, all types of grafts, tissue culture plantlets, and other vegetatively propagated material, used or intended for use in propagation or sowing, and includes –
(i) seeds of cereals, coarse cereals, pulses, oilseeds, fibre crops, forage and fodder crops, green manures, sugar crops;
(ii) seeds of fruits, vegetables, spices, flower crops, ornamental crops and plantation crops; and
(iii) planting material.’.
2. This notification shall come into force with effect from the 1st day of November, 2026.
[F. No. 190354/142/2026-TRU Section-CBIC]
MD. ADIL ASHRAF, Under Secy.
Note: The principal notification number 12/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended vide notification number 16/2025-Central Tax (Rate), dated the 17th September, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 666(E), dated the 17th September, 2025.
