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Core Purpose

This notification issues corrigenda to correct errors in previous notifications concerning Integrated Tax (Rate), Central Tax (Rate), and Union Territory Tax (Rate).

Detailed Summary

The Ministry of Finance (Department of Revenue) issued three corrigenda on May 6, 2026, identified as G.S.R. 337(E), G.S.R. 339(E), and G.S.R. 341(E), to rectify errors in previously issued tax rate notifications. G.S.R. 337(E) amends Notification No. 01/2026-Integrated Tax (Rate), dated April 30, 2026 (G.S.R. 327(E)), by correcting the preamble on page 2 (lines 22-33) to reflect 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), for further amendments in Notification No. 9/2025-Integrated Tax (Rate), G.S.R. 642(E), dated September 17, 2025. Additionally, G.S.R. 337(E) corrects the tariff item '2202 99 90' to '2202 91 00' on page 3, line 1. G.S.R. 339(E) corrects Notification No. 01/2026-Central Tax (Rate), dated April 30, 2026 (G.S.R. 328(E)), by changing tariff item '2202 99 90' to '2202 91 00' on page 4, line 22. Similarly, G.S.R. 341(E) corrects Notification No. 01/2026-Union Territory Tax (Rate), dated April 30, 2026 (G.S.R. 329(E)), by altering tariff item '2202 99 90' to '2202 91 00' on page 6, line 15. All corrigenda are signed by Dheeraj Sharma, Under Secretary, and reference F. No. 190341/139/2026-TRU.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-06052026-272279 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 307] NEW DELHI, WEDNESDAY, MAY 6, 2026/VAISAКНА 16, 1948 3172 GI/2026 MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 6th May, 2026 G.S.R. 337(E). — In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2026-Integrated Tax (Rate), dated the 30th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 327(E), dated the 30th April, 2026,- (i) at page 2, in lines 22 to 33, for "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: —” read "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: -" (ii) at page 3, in line 1, for "2202 99 90” read “2202 91 00". [F. No. 190341/139/2026-TRU] DHEERAJ SHARMA, Under Secy. CORRIGENDUM New Delhi, the 6th May, 2026 G.S.R. 339(E).- In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2026-Central Tax (Rate), dated the 30th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2026, at page 4, in line 22, for "2202 99 90" read "2202 91 00". [F. No. 190341/139/2026-TRU] DHEERAJ SHARMA, Under Secy. CORRIGENDUM New Delhi, the 6th May, 2026 G.S.R. 341(E). — In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2026-Union Territory Tax (Rate), dated the 30th April, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 329(E), dated the 30th April, 2026, at page 6, in line 15, for "2202 99 90" read "2202 91 00". [F. No. 190341/139/2026-TRU] DHEERAJ SHARMA, Under Secy. 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.

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