[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUBSECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2026-Central Tax (Rate)
New Delhi, the 30th April, 2026

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, -

(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 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 17th September, 2025 .