GST notification to align with changes in First Schedule

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01052026-272190 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 301] NEW DELHI, THURSDAY, APRIL 30, 2026/VAISAKHA 10, 1948 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th April, 2026 No. 01/2026-Integrated Tax (Rate) G.S.R. 327(E).— In exercise of the powers conferred by sub-sections (1), (2) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 13, 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below shall be amended in the manner specified in the corresponding entry in column (3) of the said Table, namely: - In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) 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-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 642(E), dated the 17th September, 2025, namely: In the said notification, - (a) in Schedule I - 5%, (i) against S. No. 150, for the entry in column (2), the entry "2202 99 21, 2202 99 29" shall be substituted; (ii) against S. No. 151, for the entry in column (2), the entry "22029931, 22029939" shall be substituted; (b) In Schedule III – 40%, (i) against S. No. 2, for the entry in column (2), the entry "2202 99 90, 2202 99 91, 2202 99 99" shall be substituted; (ii) 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 Secy. Note: The principal notification No. 09/2025-Integrated 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. 642(E), dated the 17th September, 2025 and was last amended vide Notification No. 19/2025-Integrated Tax (Rate) dated the 31st December, 2025 vide G.S.R. 947(E), dated the 31st December, 2025. NOTIFICATION New Delhi, the 30th April, 2026 No. 01/2026-Central Tax (Rate) G.S.R. 328(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, - (a) in Schedule I – 2.5%, (i) against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29" shall be substituted; (ii) against S. No. 151, for the entry in column (2), the entry "22029931, 22029939" shall be substituted; (b) In Schedule III – 20%, (i) against S. No. 2, for the entry in column (2), the entry "2202 99 90, 2202 99 91, 2202 99 99" shall be substituted; (ii) 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 Secy. 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 17th September, 2025 and was last amended vide Notification No. 19/2025-Central Tax (Rate) dated the 31st December, 2025 vide G.S.R. 946(E), dated the 31st December, 2025. NOTIFICATION New Delhi, the 30th April, 2026 No. 01/2026-Union Territory Tax (Rate) G.S.R. 329(E). — In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) 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- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 646(E), dated the 17th September, 2025, namely - In the said notification, - (a) in Schedule I – 2.5%, (i) against S. No. 150, for the entry in column (2), the entry "2202 99 21, 2202 99 29" shall be substituted; (ii) against S. No. 151, for the entry in column (2), the entry “22029931, 22029939" shall be substituted; (b) In Schedule III - 20%, (i) against S. No. 2, for the entry in column (2), the entry "2202 99 90, 2202 99 91, 2202 99 99" shall be substituted; (ii) 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 Secy. Note: The principal notification No. 09/2025-Union Territory 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. 646(E), dated the 17th September, 2025 and was last amended vide Notification No. 19/2025- Union Territory Tax (Rate) dated the 31st December, 2025 vide G.S.R. 948(E), dated the 31st December, 2025. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SRIVASTAVA SARVESH KUMAR Digital signed by SARVESH KLIMAR Date: 2006.05.01 0