Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 03/2026-Central Tax (Rate), dated 27 October 2026, amending Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025. The amendment inserts a new serial number 87 A immediately after serial number 87 and its related entries in the Schedule to the principal notification. The inserted entry specifies tariff item 1211 90 13 and describes the goods as “Psyllium seeds (Isobgul/Isobgol)”. The notification expressly provides that the amendment will come into force from 1 November 2026. It has been issued in exercise of the powers conferred by section 11(1) of the Central Goods and Services Tax Act, 2017, with the Central Government recording its satisfaction that the amendment is necessary in the public interest and acting on the recommendations of the Council. The notification bears Gazette reference G.S.R. 924(E) and file number CBIC-190354/142/2026-TRU. Its concluding note identifies the publication particulars of the principal notification: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), G.S.R. 660(E), dated 17 September 2025. The operative change is confined to the insertion of the specified psyllium-seed entry and the stated commencement date.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2026- Central Tax (Rate) | Dated: 27th October, 2026
G.S.R. 924(E).— In exercise of the powers conferred by sub-section (1) of section 11 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 amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 10/2025- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 660(E), dated the 17th 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: –
| “87 A. | 1211 90 13 | Psyllium seeds (Isobgul/Isobgol)”. |
2. This notification shall come into force with from 1st November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: – The principal notification No. 10/2025- Central Tax (Rate), dated the 17th September, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 660(E), dated the 17th September, 2025.
