The Ministry of Finance (MoF) on October 27, 2026, issued an amendment to the older notification no. 9/2025-Union Territory Tax (Rate), dated September 17, 2025, stating revised GST Rates under the Union Territory Goods and Services Tax Act, 2017.
The following has been stated:
• The notification amends the GST rate schedules with effect from November 1, 2026.
• Under Schedule I (2.5%), the entry for animal or vegetable fertilisers and organic fertilisers under S. No. 237 is revised to cover pre-packaged and labelled goods, including seaweed extract-based bio-stimulants registered under Schedule VI of the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985.
• A new entry, S. No. 272A under HSN 4012, is inserted for retreaded tractor tyres.
• Under Schedule II (9%), the entry for S. No. 138 is revised to cover retreaded or used pneumatic rubber tyres, excluding retreaded tractor tyres, as well as solid or cushion tyres, tyre treads, and tyre flaps of rubber.
[Notification No. - 02/2026- Union Territory Tax (Rate)]
