The Finance Department, Government of Gujarat (GGST), on May 21, 2026, issued a notification amending Notification No. 9/2025-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. The amendment has been made on the recommendations of the GST Council and revises the GST rate classification for certain products falling under tariff heading 2202.
The notification substitutes specific tariff entries in Schedule I (2.5% GST) and Schedule III (20% GST) relating to non-alcoholic beverages and similar products. The amendments update the Harmonized System of Nomenclature (HSN) codes applicable to goods covered under Serial Nos. 150 and 151 of Schedule I and Serial Nos. 2 and 3 of Schedule III, thereby aligning the tax treatment with the revised tariff classifications.
The revised HSN code mappings will apply retrospectively, as the notification provides that the amendments shall be deemed to have come into force from May 1, 2026.
[Notification No. 01/2026-State Tax (Rate)]
