The CBIC has issued Notification No. 06/2026-Central Tax (Rate) dated 27 October 2026 amends Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 and Notification No. 07/2026-Central Tax (Rate) dated 27 October 2026 amends Notification No. 12/2017-Central Tax (Rate) dated 28 June 2017. These Notification issued pursuant to the recommendations of the GST Council, introducing changes in the GST rate and exemption framework for specified services with effect from 1 November 2026. Similar Notifications has been issued under Integrated Tax (Rate) to give the effect vide Notifications Nos. 06/2026 and 07/2026-Integrated Tax (Rate), both dated 27 October 2026. 

Gist of these Notifications are as under – 

Notification No.	Amending Notification	Description of Goods/ Services	Impact
06/2026-Central Tax (Rate)	11/2017-Central Tax (Rate) – Service Rate Notification	Hotel accommodation	ITC on same-line hotel accommodation services permitted, subject to 2.5% credit cap where input tax rate exceeds 2.5%
		Restaurant services (other than at specified premises)	ITC on same-line input services permitted
		Food supply in trains/platforms	ITC on specified food supplies procured from Railways/IRCTC or their licensees permitted
		Outdoor catering	ITC on same-line input services permitted, subject to prescribed 2.5% cap
		Passenger transportation by EV	5% GST, subject to battery-charging and ITC conditions
		Renting of passenger EVs	5% GST, subject to battery-charging and ITC conditions
		Renting of goods EVs	5% GST, subject to battery-charging and ITC conditions
		Specified delivery services	5% GST, subject to no-ITC condition
		Amendment in definition of Goods Transport Agency	The definition of “Goods Transport Agency” has been substituted to mean any person who provides services in relation to the transportation of goods by road and issues a consignment note, by whatever name called.
		Definition of Electrically Operated Vehicle inserted	A new definition of “electrically operated vehicle” has been inserted. It means a road vehicle which runs solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such vehicle. The definition expressly includes E-bicycles.
07/2026-Central Tax (Rate)	12/2017-Central Tax (Rate) – Services Exemption Notification	Passenger transportation	Exemption for helicopter passenger services on seat-share basis in specified North-Eastern States
		Storage or warehousing services	Expansion of exemption for storage and warehousing services
		New Entry 31AA – services provided by the Seamen’s Provident Fund Organisation	Exemption for services provided by Seamen’s Provident Fund Organisation
		New Entry 42A – Toll collection rights by Government authorities	Exempt services by way of grant of exclusive right of way or access, licence and authority to demand, collect and appropriate toll fee by the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity.
		New Entry 54A – Exemption for curing of coffee	Exempt services by way of curing of coffee supplied to coffee cultivators. The term “curing” shall have the same meaning as assigned under Section 3(d) of the Coffee Act, 1942.
		Revision of definition of Goods Transport Agency	The definition of “Goods Transport Agency” under paragraph 2 has been substituted to mean any person who provides services in relation to transportation of goods by road and issues a consignment note, by whatever name called.
		New definition of “Seed” inserted	“seed” has been inserted, covering plant material, including seedlings, tubers, bulbs, rhizomes, roots, cuttings, grafts, tissue culture plantlets and other vegetatively propagated material used or intended for propagation or sowing.
		Exclusion of specified e-commerce supplies from GTA exemption – Entry 21A	An explanation has been inserted under Serial No. 21A clarifying that the exemption under this entry shall not apply to services provided by a Goods Transport Agency (GTA) in relation to goods supplied through an electronic commerce operator.
06/2026-Integrated Tax (Rate)	08/2017-Integrated Tax (Rate) – Services Rate Notification	Hotel accommodation	ITC on same-line hotel accommodation services permitted, subject to 5% credit cap where input tax rate exceeds 5%
		Restaurant services (other than at specified premises)	ITC on same-line input services permitted
		Food supply in trains/platforms	ITC on specified food supplies procured from Railways/IRCTC or their licensees permitted
		Outdoor catering	Permits ITC of input services procured from another outdoor catering service provider. Where the input supplier charges IGST above 5%, credit is restricted to 5% of the value of the input service.
		Passenger transportation by electric vehicles	Introduces a 5% IGST rate for transportation of passengers by electrically operated vehicles, where battery charging cost is included in the consideration. Same-line input service ITC is permitted subject to the prescribed 5% restriction where the input supplier charges a higher rate.
		Renting of electric vehicles for passengers	Introduces a 5% IGST rate for renting electrically operated passenger vehicles, including battery charging cost, subject to prescribed ITC conditions.
		Renting of electric vehicles for goods transportation	Introduces a 5% IGST rate for renting electrically operated vehicles for transportation of goods, including battery charging cost, subject to prescribed ITC conditions.
		Delivery services	Substitutes Entry 12(iii), prescribing 5% IGST for specified delivery services supplied through an ECO or relating to goods supplied through an ECO, subject to a no-ITC condition.
		Amendment in definition of Goods Transport Agency	The definition of “Goods Transport Agency” has been substituted to mean any person who provides services in relation to the transportation of goods by road and issues a consignment note, by whatever name called.
		Definition of Electrically Operated Vehicle inserted	A new definition of “electrically operated vehicle” has been inserted. It means a road vehicle which runs solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such vehicle. The definition expressly includes E-bicycles.
07/2026-Integrated Tax (Rate)	09/2017-Integrated Tax (Rate) – Services Exemption Notification	Passenger transportation	Exemption for helicopter passenger services on seat-share basis in specified North-Eastern States
		Storage or warehousing services – Entry 25B	Revises Entry 25B to exempt storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing.
		New Entry 32AA – services provided by the Seamen’s Provident Fund Organisation	Exemption for services provided by Seamen’s Provident Fund Organisation
		New Entry 44A – Toll collection rights by Government authorities	Exempt services by way of grant of exclusive right of way or access, licence and authority to demand, collect and appropriate toll fee by the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity.
		New Entry 57A – Exemption for curing of coffee	Exempt services by way of curing of coffee supplied to coffee cultivators. The term “curing” shall have the same meaning as assigned under Section 3(d) of the Coffee Act, 1942.
		Revision of definition of Goods Transport Agency	The definition of “Goods Transport Agency” under paragraph 2 has been substituted to mean any person who provides services in relation to transportation of goods by road and issues a consignment note, by whatever name called.
		New definition of “Seed” inserted	“seed” has been inserted, covering plant material, including seedlings, tubers, bulbs, rhizomes, roots, cuttings, grafts, tissue culture plantlets and other vegetatively propagated material used or intended for propagation or sowing.
		Exclusion of specified e-commerce supplies from GTA exemption – Entry 22A	An explanation has been inserted under Serial No. 22A clarifying that the exemption under this entry shall not apply to services provided by a Goods Transport Agency (GTA) in relation to goods supplied through an electronic commerce operator.
		New Entry – 10M – Import of services by shipping companies	Exempting import of services without consideration by an Indian establishment of a foreign shipping company from a related person or another establishment outside India.

Notification No. 06/2026-Central Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_06_CTR_En-1.pdf

Notification No. 07/2026-Central Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_07_CTR_En-1.pdf

Notification No. 06/2026-Integrated Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_06_ITR_En-1.pdf

Notification No. 07/2026-Integrated Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_07_ITR_En-1.pdf