The Ministry of Finance (MoF), on May 6, 2026, issued a corrigendum to Notification No. 01/2026-Central Tax (Rate) dated April 30, 2026, published vide G.S.R. 328(E). The corrigendum has been issued through G.S.R. 339(E) to rectify an error relating to the tariff classification mentioned in the earlier notification.
The corrigendum specifically amends the tariff heading appearing at page 4, line 22 of the original notification. The entry “2202 99 90” has been substituted with “2202 91 00”, thereby correcting the applicable Customs Tariff classification under the GST rate notification framework.
The amendment is clarificatory in nature and is intended to ensure accuracy in tariff classification for the concerned goods covered under the notification. Stakeholders dealing with the specified product category should take note of the revised tariff code for compliance and tax applicability purposes.
[Notification No. G.S.R. 339(E)]
