This notification further amends Notification No. 09/2025-Integrated Tax (Rate), dated 17 September 2025, by substituting specified Customs Tariff headings/sub-headings in Schedule I taxable at 5% IGST and Schedule III taxable at 40% IGST. 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 Section 5(1) of the IGST Act, 2017 read with Section 15(5) of the CGST Act, 2017, on the recommendations of the GST Council.

Previous Notification:
Notification No. 09/2025-Integrated Tax (Rate), dated 17 September 2025, as last amended by Notification No. 19/2025-Integrated Tax (Rate), dated 31 December 2025.