The Government of Maharashtra, on June 2, 2026, issued Notification No. 01/2026-State Tax (Rate) amending Notification No. 9/2025-State Tax (Rate) dated September 17, 2025, under the Maharashtra Goods and Services Tax Act, 2017, based on the recommendations of the GST Council.
The notification revises the HSN classifications of specified non-alcoholic beverages under the GST rate schedules. In Schedule I (2.5% State GST), Serial No. 150 has been amended to substitute the HSN codes with 2202 99 21 and 2202 99 29, while Serial No. 151 has been amended to substitute the HSN codes with 2202 99 31 and 2202 99 39.
Further, in Schedule III (20% State GST), Serial No. 2 has been amended by substituting the HSN codes with 2202 91 00, 2202 99 91, and 2202 99 99. These amendments update the GST classification of the specified beverage products under the applicable State GST rate schedules.
[Notification No. 01/2026-State Tax (Rate)]
