The Government of Punjab, on June 24, 2026, has issued a notification amending Notification No. S.O.296/P.A.5/2017/Ss.9 and 15/2025 under the Punjab Goods and Services Tax Act, 2017. The amendment revises the HSN code classifications for certain beverage products to ensure the correct applicability of GST rates. The key amendments are as follows:
Schedule I (GST Rate – 2.5%)
Serial No. 150: The HSN codes have been substituted with 2202 99 21 and 2202 99 29.
Serial No. 151: The HSN codes have been substituted with 2202 99 31 and 2202 99 39.
Schedule III (GST Rate – 20%)
Serial No. 2: The HSN codes have been substituted with 2202 91 00, 2202 99 91, and 2202 99 99.
Serial No. 3: The HSN codes have been substituted with 2202 99 91 and 2202 99 99.
These changes are deemed to have come into force retrospectively from May 01, 026.
[No.S.O.25/P.A.5/2017/Ss.9 and 15/2026.]
