The Government of Karnataka on May 29, 2026, issued an amendment to the older notification no. FD 02 CSL 2025, dated September 19, 2025, related to the tax levied on the intra-state supplies of the specified goods.
The following has been stated:
• The amendment revises the HSN codes applicable to certain beverage products under Chapter 2202 in the Karnataka GST rate schedules. In Schedule I (2.5% KGST), the HSN entries against Serial Nos. 150 and 151 have been updated to 2202 99 21, 2202 99 29, 2202 99 31, and 2202 99 39. In Schedule III (20% KGST), the HSN entries against Serial Nos. 2 and 3 have been revised to include 2202 91 00, 2202 99 91, and 2202 99 99.
• These amendments primarily update the classification of specified beverage products for GST rate purposes without altering the underlying rate structure applicable to the respective schedules.
• These changes will come into effect from May 01, 2026.
[Notification no. - 01/2026]
