Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026 - 01/2026 - Integrated GST (IGST) Rate
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GST rate classification amended for specific tariff entries in integrated tax schedules, effective from 1 May 2026. Amends the Integrated Tax (Rate) notification to align tariff entries with changes under the Finance Act, 2026. It substitutes specified classification codes in Schedule I at 5% and Schedule III at 40% against the relevant serial numbers, and takes effect from 1 May 2026.
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Provisions expressly mentioned in the judgment/order text.
GST rate classification amended for specific tariff entries in integrated tax schedules, effective from 1 May 2026.
Amends the Integrated Tax (Rate) notification to align tariff entries with changes under the Finance Act, 2026. It substitutes specified classification codes in Schedule I at 5% and Schedule III at 40% against the relevant serial numbers, and takes effect from 1 May 2026.
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