1

02/2026-CT(R)

02/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

9/2025-CT(R) / 9/2025-IT(R) – Goods rate schedules

Sch. I, S.No. 237: Organic/animal/vegetable fertilisers (pre-packaged & labelled) – now expressly includes sea-weed extract based bio-stimulants registered under Schedule VI of the Fertiliser Control Order, 1985.

New S.No. 272A (Sch. I): Retreaded tractor tyres (4012) at 2.5% CGST / 5% IGST.

Sch. II, S.No. 138 (9% CGST / 18% IGST): Retreaded/used tyres entry now excludes retreaded tractor tyres.

2

03/2026-CT(R)

03/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

10/2025-CT(R) / 10/2025-IT(R) – Exempted goods

New S.No. 87A: Psyllium seeds (Isabgol), tariff item 1211 90 13 – exempted (Nil).

3

04/2026-CT(R)

04/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

4/2017-CT(R) / 4/2017-IT(R) – Reverse charge on goods

RCM extended: Supply by an unregistered person to a registered person (recipient pays tax) of:

• Used cooking oil – 1518 (S.No. 2A)

• Waste & scrap of plastics – 3915 (S.No. 3B)

• Waste & scrap of tyres – 4004 (S.No. 3C)

• Electrical & electronic waste and scrap – 8549 (S.No. 9)

4

05/2026-CT(R)

05/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

26/2018-CT(R) / 27/2018-IT(R) – Gold supplied by Nominated Agency to exporters

Definition substituted: "Nominated Agency" now means entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by DGFT from time to time.

5

06/2026-CT(R)

06/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

11/2017-CT(R) / 8/2017-IT(R) – Rates for services

S.No. 7 (Hotel, restaurant, catering at 5%): Conditions revised – ITC of input services from the same line of business is now allowed (e.g. hotel accommodation procured from another hotel; outdoor catering from another caterer), capped at 5% (2.5% CGST) where the input supplier charges a higher rate. Illustrations added.

New S.No. 8(vib): Transport of passengers by electrically operated vehicle (battery charging cost included) – 5% with restricted ITC (same-line-of-business ITC allowed up to 5%) OR 18% with full ITC.

New S.No. 10(ib) & (ic): Renting of electrically operated vehicles for passengers / goods (charging cost included) – 5% with restricted ITC OR 18%.

S.No. 12(iii) substituted: Delivery services at 5% without ITC – (a) through ECO where supplier is not liable to register u/s 22(1); (b) delivery of goods supplied through an ECO.

Other: Paragraph 3 omitted; definition of "goods transport agency" revised; "electrically operated vehicle" defined (includes e-bicycles).

6

07/2026-CT(R)

07/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

12/2017-CT(R) / 9/2017-IT(R) – Exempted services

New exemptions (Nil):

• Helicopter travel on seat-share basis to/from NE states (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura) and Bagdogra (WB)

• Services by Seamen's Provident Fund Organisation (CT 31AA / IT 32AA)

• Grant of toll collection rights by Govt / local authority / Govt entity (CT 42A / IT 44A)

• Curing of coffee supplied to coffee cultivators (CT 54A / IT 57A)

• IGST only (S.No. 10M): Import of services by Indian establishment of a foreign shipping company from related person / own establishment abroad without consideration

Amendments: GTA exemption (CT 21A / IT 22A) not available for goods supplied through ECO; storage/warehousing exemption extended to fruits, vegetables and seeds for sowing; explanation in CT 18 / IT 19 omitted; "seed" defined; GTA definition revised.

7

08/2026-CT(R)

08/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

13/2017-CT(R) / 10/2017-IT(R) – Reverse charge on services

Rent-a-cab entry (CT S.No. 15 / IT S.No. 17): Rate figure changed from 6% to 9% CGST (12% to 18% IGST) – aligns the RCM condition with the 18% forward-charge option.

8

09/2026-CT(R)

09/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

17/2017-CT(R) / 14/2017-IT(R) – Services taxed on ECO u/s 9(5) CGST / 5(5) IGST

Clause (v) substituted: ECO liable to pay tax on delivery services (other than postal & courier), except where the person supplying through the ECO is liable to register u/s 22(1) CGST (for IGST, read with section 20(v) IGST Act).

9

10/2026-CT(R)

10/2026-IT(R)

Issued: 27.10.2026

Effective: 01.11.2026

New notification – section 148 CGST (IGST: s. 20 r/w s. 148 CGST)

Special time-of-supply procedure: Concessionaire supplying operation & maintenance services to the concessioning authority under a Toll-Operate-Transfer (TOT) agreement shall pay tax on amounts charged/debited from the Escrow Account towards O&M expenses, in the tax period of such debit.

Definitions: "Concession Agreement" (TOT model, upfront concession fee) and "Concessioning authority".

10

06/2026-CT

Issued: 27.10.2026

Effective: 01.11.2026

5/2017-CT – Exemption from registration for persons making only RCM supplies

Proviso substituted: Exemption from registration not available to suppliers of:

• Used cooking oil (1518)

• Plastic waste & scrap (3915)

• Tyre waste & scrap (4004)

• Metal scrap (Chapters 72–81)

• E-waste & scrap (8549)

Effect: Such suppliers must obtain registration.

11

07/2026-CT

Issued: 27.10.2026

Effective: 01.11.2026

50/2018-CT – TDS under section 51

Clause (d) substituted: Registered persons receiving the above scrap / waste goods (used cooking oil, plastic scrap, tyre scrap, metal scrap, e-waste) from another registered person must deduct TDS. Earlier this covered metal scrap only.