The Ministry of Finance (MoF), on April 30, 2026, issued Notification amending Notification No. 9/2025-Union Territory Tax (Rate) under the Union Territory Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, based on the recommendations of the GST Council. The amendment primarily revises tariff item classifications under different GST rate schedules.
The notification substitutes specific tariff entries under Schedule I (2.5%) and Schedule III (20%), particularly relating to goods falling under heading 2202 (non-alcoholic beverages). The revised entries rationalise classification codes by replacing earlier tariff item numbers with updated ones, thereby ensuring clarity and consistency in GST rate applicability for such goods.
These changes are effective from May 1, 2026, and are aimed at streamlining tax classification and reducing ambiguity in the applicable GST rates for specified beverage categories in Union Territories.
[Notification No. 01/2026-Union Territory Tax (Rate)]
