[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-Integrated Tax (Rate)
New Delhi, the 30th April, 2026

G.S.R (E). – 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.

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 Secretary