Important Keyword: Notification No. 01/2026 Central Tax Rate, GST tariff amendment 2026, Notification 9/2025 amendment, Finance Act 2026 GST changes, HSN amendment GST, GST classification changes, CBIC notification 2026, GST rate schedule amendment, tariff classification GST, GST HSN update 2026
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Table of Contents
New Delhi, the 30th April, 2026
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2026 - Central Tax (Rate): Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 (as updated vide Corrigendum dated 06.05.2026)
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E). – In exercise of the powers conferred sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 9/2025- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 641(E), dated the 17th September, 2025, namely—
In the said notification, -
- in Schedule I – 2.5%,
- against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29” shall be substituted;
- against S. No. 151, for the entry in column (2), the entry “22029931, 22029939” shall be substituted;
- In Schedule III – 20%,
- against S. No. 2, for the entry in column (2), the entry “2202 91 00, 2202 99 91, 2202 99 99” shall be substituted;
- against S. No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99 99” shall be substituted.
2. This notification shall come into force from 1st May, 2026.
[F. No. 190341/139/2026-TRU]
(Dheeraj Sharma) Under Secretary
Note: The principal notification No. 09/2025-Central Tax (Rate), dated the 17th September, 2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 641(E),
dated the 31st December, 2025 vide G.S.R. 946(E), dated the 31st December, 2025.
📚 Frequently Asked Questions (FAQs): Notification No. 01/2026 – Central Tax (Rate)
Q1: What is Notification No. 01/2026 - Central Tax (Rate)?
Answer: It is a GST notification amending tariff classifications under Notification No. 9/2025.
The amendment aligns GST tariff entries with changes introduced under the Finance Act, 2026 and related corrigendum updates.
Q2: What is the main purpose of this notification?
Answer: The main purpose is classification alignment.
The Government updated GST schedule entries to match revised customs tariff classifications after Finance Act amendments.
Q3: Does this notification change GST rates?
Answer: Mostly, it changes tariff references rather than introducing broad rate revisions.
However, classification changes can indirectly affect applicable GST treatment for certain products.
Q4: Which industries are most affected?
Answer: Beverage and FMCG-related sectors are mainly affected.
Businesses dealing in products under tariff heading 2202 should review the amendments carefully.
Q5: When does this notification become effective?
Answer: The notification becomes effective from 1 May 2026.
Businesses should implement revised HSN classifications from this date onward.
Q6: Why are HSN classifications important in GST?
Answer: HSN codes determine proper GST treatment.
Incorrect HSN usage may lead to disputes regarding tax rate, classification, and compliance reporting.
Q7: Does this affect e-invoicing?
Answer: Yes, indirectly it can.
If ERP or invoicing systems continue using old HSN references, invoice mismatches and reporting inconsistencies may arise.
Q8: Is this linked to the Finance Act, 2026?
Answer: Yes, directly.
The notification specifically aims to align GST schedules with tariff changes introduced through the Finance Act, 2026.
Q9: Should importers review these amendments?
Answer: Absolutely yes.
Importers especially should ensure customs tariff classification and GST reporting remain aligned.
Q10: Can wrong classification result in penalties?
Answer: Yes, in certain cases.
If authorities believe incorrect classification caused short payment or wrong ITC claims, penalties and interest may apply.
Q11: Are these amendments applicable across India?
Answer: Yes, the notification applies nationally.
It is issued under Central GST law and applies throughout India.
Q12: Do businesses need to amend past invoices?
Answer: Generally, the changes apply prospectively from 1 May 2026.
However, businesses should review transition-period transactions carefully.
Q13: How can businesses avoid HSN disputes?
Answer: Proper documentation and classification review help significantly.
Businesses should maintain internal product classification records and updated tariff references.
Q14: Is professional GST review useful for such changes?
Answer: Yes, especially for product-heavy businesses.
Many businesses prefer expert review to avoid hidden classification risks and future audit disputes.
Q15: Where can businesses get GST compliance support?
Answer: Businesses can seek professional GST assistance for classification and filing support.
Services like GST Registration and GST Compliance are often useful for maintaining accurate GST records.
Conclusion
Notification No. 01/2026 – Central Tax (Rate) may look technical at first glance, but practically it carries important compliance implications for businesses dealing with affected HSN classifications.
In simple terms, the Government is trying to ensure that GST schedules remain aligned with customs tariff updates introduced under the Finance Act, 2026.
Businesses should not ignore these amendments merely because they appear classification-oriented. Even small HSN mismatches can create major audit and compliance issues later.
Download PDF: Notification No. 01/2026 — Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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