Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 03/2026-Union Territory Tax (Rate), dated 27 October 2026, inserting a specific entry for psyllium seeds (Isobgul/Isobgol) in the Schedule to Notification No. 10/2025-Union Territory Tax (Rate), dated 17 September 2025. The amendment inserts serial number 87A immediately after serial number 87 and its corresponding entries. The new entry specifies tariff item 1211 90 13 and describes the goods as “Psyllium seeds (Isobgul/Isobgol)”. The notification has been issued in exercise of the powers conferred by section 8(1) of the Union Territory Goods and Services Tax Act, 2017, on the recommendations of the Council and upon the Central Government being satisfied that the amendment is necessary in the public interest. It comes into force with effect from 1 November 2026. The amendment is confined to inserting the specified serial number, tariff item and description in the existing Schedule. The concluding publication note identifies the principal notification as having been published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), under G.S.R. 662(E), dated 17 September 2025.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2026- Union Territory Tax (Rate)|Dated: 27th October, 2026
G.S.R. 926(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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-Union Territory 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.662(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: –
| “87A. | 1211 90 13 | Psyllium seeds (Isobgul/Isobgol)”. |
2. This notification shall come into force with effect from 1st November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note: – The principal notification No. 10/2025- 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 number G.S.R. 662(E), dated the 17th September, 2025.
