The Central Government has issued Notifications Nos. 02/2026 and 03/2026-Central Tax (Rate), both dated 27 October 2026, pursuant to the recommendations of the GST Council, introducing changes in the GST rate and exemption framework for specified goods with effect from 1 November 2026. Similar Notifications has been issued under Integrated Tax (Rate) to give the effect vide Notifications Nos. 02/2026 and 03/2026-Integrated Tax (Rate), both dated 27 October 2026. 

Gist of these Notifications are as under – 

Notification No.	Amending Notification	Description of Goods/ Services	Impact
02/2026- Central Tax (Rate)	09/2025-Central Tax (Rate) – CGST Rate	Seaweed extract-based bio-stimulants – Entry at S. No. 237 of Schedule I (2.5% CGST)	substituted to cover pre-packaged and labelled animal or vegetable fertilisers and organic fertilisers. The entry expressly includes seaweed extract-based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Such products attract 5% GST.
		Retreaded tractor tyres – New S. No. 272A has been inserted in Schedule I (2.5% CGST)	Covering retreaded tractor tyres under HSN 4012, thereby attracting 5% GST.
		Other retreaded and used rubber tyres – S. No. 138 of Schedule II (9% CGST)	Substituted to cover retreaded or used pneumatic rubber tyres, other than retreaded tractor tyres, as well as solid or cushion tyres, tyre treads and tyre flaps of rubber. These goods attract 18% GST.
03/2026- Central Tax (Rate)	10/2025-Central Tax (Rate) – CGST Exemption	Psyllium Seeds – New entry S. No. 87A under HSN 1211 90 13	To bring Psyllium seeds (Isobgul/Isobgol) within the scope of the specified Schedule of the exemption notification
02/2026- Integrated Tax (Rate)	09/2025-Integrated Tax (Rate)	Seaweed extract-based bio-stimulants – Entry at S. No. 237 of Schedule I (5% IGST)	Substituted to cover pre-packaged and labelled animal or vegetable fertilisers and organic fertilisers, expressly including seaweed extract-based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985.
		Retreaded tractor tyres – New S. No. 272A has been inserted in Schedule I (5% IGST)	Covering retreaded tractor tyres falling under HSN 4012.
		Other retreaded and used rubber tyres – Entry at S. No. 138 of Schedule II (18% IGST)	Substituted to cover retreaded or used pneumatic rubber tyres, other than retreaded tractor tyres, as well as solid or cushion tyres, tyre treads and tyre flaps of rubber.
03/2026- Integrated Tax (Rate)	10/2025-Integrated Tax (Rate)	Psyllium Seeds – New entry S. No. 87A under HSN 1211 90 13	To bring Psyllium seeds (Isobgul/Isobgol) within the scope of the specified Schedule of the exemption notification

To access Notification No. 02/2026- Central Tax (Rate) https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_02_CTR_En-1.pdf

To access Notification No. 03/2026- Central Tax (Rate) https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_03_CTR__En-1.pdf

To access Notification No. 02/2026- Integrated Tax (Rate) https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_02_ITR_En-1.pdf

To access Notification No. 03/2026- Integrated Tax (Rate) https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_03_ITR_En-1.pdf