In force Rate change
India — Cbic notification 01
This page records one dated change. For the rules in India as they stand today, see the India guide →
- Jurisdiction
- 🇮🇳 India
- Tax
- GST
- Change type
- Rate change
- Status
- In force
- Effective
- 1 May 2026
- Verified
- Corroborated against official id · high confidence
CBIC issued Notification No. 01/2026-Central Tax (Rate) (with parallel Integrated Tax (Rate) and Union Territory Tax (Rate) notifications), dated 30 April 2026, reclassifying non-alcoholic beverages under tariff heading 2202: fruit-juice-based, milk-based and certain other drinks (HSN 2202 99 21/29/31/39) are set at 5% GST, while caffeinated/other beverages (HSN 2202 99 90/91/99) are set at 40% GST, effective 1 May 2026; a corrigendum (G.S.R. 339(E)) was issued 6 May 2026.
Sources
- Notification No. 01/2026-Central Tax (Rate), dated 30-04-2026 (G.S.R. 328(E)) amending Notification No. 09/2025-Central Tax (Rate)
- CBIC GST Rate Notifications (Central Tax (Rate))
- GST Rate Changes for Beverages Effective May 1, 2026 [Read Notification] (Notification 01/2026 CT(R)/IGST(R), HSN 2202 reclassification, 5% and 40%)
- Government Overhauls GST Classification Framework for Non-Alcoholic Beverages; Fruit Juice, Milk-Based and Caffeinated Drinks to Attract Revised 5% and 40% GST from May 1, 2026