The State Taxes and Excise Department, Government of Himachal Pradesh on May 21, 2026, issued an amendment to the older notification no. 09/2025-State Tax (Rate), dated September 17, 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 HP 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-State Tax (Rate)]
