Notification No 01/2026-CTR | Revision of HSN
The Government has issued Notification No 01/2026-CTR -30-04-2026 to revise the HSN specified in Notification No 09/2025-CTR. This revision is applicable from 01-05-2026.
Amendment In Schedule-I- 2.5% of Notification No 09/2025-CTR (Effective From 01-05-2026)
| Notification No 09/2025-CTR (Before 01-05-2026) | Notification No 09/2025-CTR (From 01-05-2026) | ||||||
| Sr No | HSN | Description | Rate | Sr No | HSN | Description | Rate |
| 150 | 22029920 | Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] | 2.5% | 150 | 22029921, 22029929 | To be issued | 2.5% |
| 151 | 22029930 | Beverages containing milk | 2.5% | 151 | 22029931, 22029939 | To be issued | 2.5% |
HSN codes under Sr No 150 and 151 of Schedule I -2.5% of Notification No .09/2025-CTR have been revised/updated; corresponding changes in the description may follow shortly.
Amendment In Schedule-III 20% of Notification No 09/2025-CTR(Effective From 01-05-2026)
| Notification No 09/2025-CTR (Before 01-05-2026) | Notification No 09/2025-CTR (From01-05-2026) | ||||||
| Sr No | HSN | Description | Rate | Sr No | HSN | Description | Rate |
| 2 | 22029100,22029990 | Other non-alcoholic beverages [other than those specified in Schedule I of this notification] | 20% | 2 | 22029990, 22029991,22029999 | To be issued | 20% |
| 3 | 22029990 | Caffeinated Beverages | 20% | 3 | 22029991, 22029999 | To be issued | 20% |
HSN codes under Sr No 2 and 3 of Schedule III -20% of Notification No 09/2025-CTR have been revised/updated; corresponding changes in the description may follow shortly.
