Notification No. 01/2026 – Central Tax (Rate)
Date: May 1, 2026
Subject: Amendment in GST rate notification relating to classification of specified beverages under 2.5% and 20% GST rate schedules.
Description:
This notification further amends Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025, by substituting specified Customs Tariff headings/sub-headings in Schedule I taxable at 2.5% GST and Schedule III taxable at 20% GST. Under Schedule I, entries against S. Nos. 150 and 151 are revised, while under Schedule III, entries against S. Nos. 2 and 3 are substituted with revised tariff classifications. The amendment is made under Sections 9(1) and 15(5) of the CGST Act, 2017, on the recommendations of the GST Council.
Previous Notification:
Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025, as last amended by Notification No. 19/2025-Central Tax (Rate), dated 31 December 2025.