Notification No. 03/2026
This notification amends Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025. In the Schedule, a new S. No. 87A is inserted after S. No. 87, covering heading 1211 90 13, Psyllium seeds (Isobgul/Isobgol). The amendment is made under Section 11(1) of the CGST Act, 2017, on the Central Government being satisfied that it is necessary in the public interest, and on the recommendations of the GST Council. It comes into force on 1 November 2026.
Previous Notification: Notification No. 10/2025-Central Tax (Rate), dated 17 September 2025 (G.S.R. 660(E)).
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