The following services are exempted: transport of passengers by helicopter on seat-share basis from or to airports and helipads in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Bagdogra (West Bengal); storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing; services by the Seamen’s Provident Fund Organisation; grant of exclusive right to collect toll by the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; and curing of coffee supplied to coffee cultivators.The exemption at serial number 21A will not apply to services of a goods transport agency for goods supplied through an e-commerce operator. The explanation to serial number 18 is omitted, the definition of ‘goods transport agency’ is substituted and a definition of ‘seed’ is inserted. The notification comes into force on 1 November 2026.
The following services are exempted: transport of passengers by helicopter on seat-share basis from or to airports and helipads in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Bagdogra (West Bengal); storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing; services by the Seamen’s Provident Fund Organisation; grant of exclusive right to collect toll by the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; and curing of coffee supplied to coffee cultivators.The exemption at serial number 21A will not apply to services of a goods transport agency for goods supplied through an e-commerce operator. The explanation to serial number 18 is omitted, the definition of ‘goods transport agency’ is substituted and a definition of ‘seed’ is inserted. The notification comes into force on 1 November 2026.
A concessionaire under a Toll-Operate-Transfer concession agreement, who supplies operation and maintenance services to the concessioning authority during the concession period, shall pay central tax on such services on the amount charged or debited from the escrow account towards operation and maintenance expenses, in the tax period in which it is so charged or debited.‘Concession Agreement’ and ‘concessioning authority’ are defined. The concessioning authority may be the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity, and the concessionaire pays the concession fee upfront. The notification comes into force on 1 November 2026.
A concessionaire under a Toll-Operate-Transfer concession agreement, who supplies operation and maintenance services to the concessioning authority during the concession period, shall pay central tax on such services on the amount charged or debited from the escrow account towards operation and maintenance expenses, in the tax period in which it is so charged or debited.‘Concession Agreement’ and ‘concessioning authority’ are defined. The concessioning authority may be the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity, and the concessionaire pays the concession fee upfront. The notification comes into force on 1 November 2026.
Clause (v) of the notification is substituted. The electronic commerce operator is liable to pay tax on delivery services, other than postal and courier services, supplied through it, except where the person supplying such services through the operator is liable for registration under section 22(1) of the CGST Act.The notification comes into force on 1 November 2026.
Clause (v) of the notification is substituted. The electronic commerce operator is liable to pay tax on delivery services, other than postal and courier services, supplied through it, except where the person supplying such services through the operator is liable for registration under section 22(1) of the CGST Act.The notification comes into force on 1 November 2026.
For hotel accommodation, restaurant service, supply of food in trains and platforms and outdoor catering taxed at 2.5% CGST without input tax credit, input tax credit is now allowed on input services in the same line of business (for example, hotel accommodation procured from another hotel). For hotel accommodation and outdoor catering, such credit is limited to tax at 2.5% CGST where the supplier charges a higher rate.New entries are inserted for transport of passengers by electrically operated vehicle, renting of electrically operated vehicle for passengers and renting of electrically operated vehicle for transport of goods, where the cost of battery charging is included in the consideration. The supplier may pay CGST at 2.5% without input tax credit (other than same-line input services, capped at 2.5%) or CGST at 9% with input tax credit. ‘Electrically operated vehicle’ is defined and includes e-bicycles.Delivery services supplied through an e-commerce operator by a person not liable for registration under section 22(1), and delivery of goods supplied through an e-commerce operator, are taxed at 2.5% CGST without input tax credit. The definition of ‘goods transport agency’ is substituted and paragraph 3 of the notification is omitted. The notification comes into force on 1 November 2026.
For hotel accommodation, restaurant service, supply of food in trains and platforms and outdoor catering taxed at 2.5% CGST without input tax credit, input tax credit is now allowed on input services in the same line of business (for example, hotel accommodation procured from another hotel). For hotel accommodation and outdoor catering, such credit is limited to tax at 2.5% CGST where the supplier charges a higher rate.New entries are inserted for transport of passengers by electrically operated vehicle, renting of electrically operated vehicle for passengers and renting of electrically operated vehicle for transport of goods, where the cost of battery charging is included in the consideration. The supplier may pay CGST at 2.5% without input tax credit (other than same-line input services, capped at 2.5%) or CGST at 9% with input tax credit. ‘Electrically operated vehicle’ is defined and includes e-bicycles.Delivery services supplied through an e-commerce operator by a person not liable for registration under section 22(1), and delivery of goods supplied through an e-commerce operator, are taxed at 2.5% CGST without input tax credit. The definition of ‘goods transport agency’ is substituted and paragraph 3 of the notification is omitted. The notification comes into force on 1 November 2026.
This notification further amends Notification No. 26/2018-Central Tax (Rate), dated 31 December 2018. In the Explanation, clause (c) is substituted. “Nominated Agency” now means the entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time. The definition therefore refers to the DGFT list as amended, instead of a fixed list. The amendment is made under Section 11(1) of the CGST Act, 2017, on the recommendations of the GST Council, being satisfied that it is necessary in the public interest. It comes into force on 1 November 2026.Previous Notification: Notification No. 26/2018-Central Tax (Rate), dated 31 December 2018 (G.S.R. 1263(E)), last amended by Notification No. 18/2025-Central Tax (Rate), dated 24 October 2025 (G.S.R. 783(E)).
This notification further amends Notification No. 26/2018-Central Tax (Rate), dated 31 December 2018. In the Explanation, clause (c) is substituted. “Nominated Agency” now means the entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time. The definition therefore refers to the DGFT list as amended, instead of a fixed list. The amendment is made under Section 11(1) of the CGST Act, 2017, on the recommendations of the GST Council, being satisfied that it is necessary in the public interest. It comes into force on 1 November 2026.Previous Notification: Notification No. 26/2018-Central Tax (Rate), dated 31 December 2018 (G.S.R. 1263(E)), last amended by Notification No. 18/2025-Central Tax (Rate), dated 24 October 2025 (G.S.R. 783(E)).
This notification further amends Notification No. 4/2017-Central Tax (Rate), dated 28 June 2017, by inserting four new entries in the Table.S. No. 2A: heading 1518, Used cooking oil.S. No. 3B: heading 3915, Waste and scrap of plastics.S. No. 3C: heading 4004, Waste and scrap of tyres.S. No. 9: heading 8549, Electrical and electronics waste and scrap.In each entry the supplier is “Any unregistered person” and the recipient is “Any registered person”. The amendment is made under Section 9(3) of the CGST Act, 2017, on the recommendations of the GST Council. It comes into force on 1 November 2026.Previous Notification: Notification No. 4/2017-Central Tax (Rate), dated 28 June 2017 (G.S.R. 676(E)), last amended by Notification No. 06/2024-Central Tax (Rate), dated 8 October 2024 (G.S.R. 614(E)).
This notification further amends Notification No. 4/2017-Central Tax (Rate), dated 28 June 2017, by inserting four new entries in the Table.S. No. 2A: heading 1518, Used cooking oil.S. No. 3B: heading 3915, Waste and scrap of plastics.S. No. 3C: heading 4004, Waste and scrap of tyres.S. No. 9: heading 8549, Electrical and electronics waste and scrap.In each entry the supplier is “Any unregistered person” and the recipient is “Any registered person”. The amendment is made under Section 9(3) of the CGST Act, 2017, on the recommendations of the GST Council. It comes into force on 1 November 2026.Previous Notification: Notification No. 4/2017-Central Tax (Rate), dated 28 June 2017 (G.S.R. 676(E)), last amended by Notification No. 06/2024-Central Tax (Rate), dated 8 October 2024 (G.S.R. 614(E)).
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)).
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)).
This notification further amends Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025. In Schedule I (2.5%), the column (3) entry against S. No. 237 is substituted to read “All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled”. An Explanation is added saying that this includes sea-weed extract based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. A new S. No. 272A is inserted after S. No. 272, covering Retreaded tractor tyres under heading 4012. In Schedule II (9%), the entry against S. No. 138 is substituted to cover “Retreaded or used pneumatic tyres of rubber (other than retreaded tractor tyres); solid or cushion tyres, tyre treads and tyre flaps, of rubber”. Retreaded tractor tyres therefore move out of the 9% entry and into the 2.5% schedule. The amendment is made under Sections 9(1) and 15(5) of the CGST Act, 2017, on the recommendations of the GST Council. It comes into force on 1 November 2026.Previous Notification: Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025 (G.S.R. 641(E)), last amended by Notification No. 01/2026-Central Tax (Rate), dated 30 April 2026 (G.S.R. 328(E)).
This notification further amends Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025. In Schedule I (2.5%), the column (3) entry against S. No. 237 is substituted to read “All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled”. An Explanation is added saying that this includes sea-weed extract based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. A new S. No. 272A is inserted after S. No. 272, covering Retreaded tractor tyres under heading 4012. In Schedule II (9%), the entry against S. No. 138 is substituted to cover “Retreaded or used pneumatic tyres of rubber (other than retreaded tractor tyres); solid or cushion tyres, tyre treads and tyre flaps, of rubber”. Retreaded tractor tyres therefore move out of the 9% entry and into the 2.5% schedule. The amendment is made under Sections 9(1) and 15(5) of the CGST Act, 2017, on the recommendations of the GST Council. It comes into force on 1 November 2026.Previous Notification: Notification No. 09/2025-Central Tax (Rate), dated 17 September 2025 (G.S.R. 641(E)), last amended by Notification No. 01/2026-Central Tax (Rate), dated 30 April 2026 (G.S.R. 328(E)).
Clause (d) of Notification No. 50/2018-Central Tax is substituted. Any registered person receiving supply of used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) or electrical and electronic waste and scrap (heading 8549) from another registered person is required to deduct tax at source under section 51 of the CGST Act.Earlier, clause (d) covered only receipt of metal scrap. The notification comes into force on 1 November 2026.Previous Notification: • Notification No. 50/2018 – Central Tax dated 13 September 2018• Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.
Clause (d) of Notification No. 50/2018-Central Tax is substituted. Any registered person receiving supply of used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) or electrical and electronic waste and scrap (heading 8549) from another registered person is required to deduct tax at source under section 51 of the CGST Act.Earlier, clause (d) covered only receipt of metal scrap. The notification comes into force on 1 November 2026.Previous Notification: • Notification No. 50/2018 – Central Tax dated 13 September 2018• Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.
Notification No. 5/2017-Central Tax exempts persons making only supplies taxable under reverse charge from obtaining registration. Its proviso is substituted to provide that this exemption will not apply to persons supplying used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) and electrical and electronic waste and scrap (heading 8549).Earlier, the proviso covered only suppliers of metal scrap. The notification comes into force on 1 November 2026.
Notification No. 5/2017-Central Tax exempts persons making only supplies taxable under reverse charge from obtaining registration. Its proviso is substituted to provide that this exemption will not apply to persons supplying used cooking oil (heading 1518), waste and scrap of plastics (heading 3915), waste and scrap of tyres (heading 4004), metal scrap (Chapters 72 to 81) and electrical and electronic waste and scrap (heading 8549).Earlier, the proviso covered only suppliers of metal scrap. The notification comes into force on 1 November 2026.
