Govt. clarifies GST rate entries for fertilisers and retread…
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi,the27th October, 2026
No. 02/2026-Central Tax (Rate)
G.S.R. 921(E).—In exercise of the powers conferred by sub-section (1) of section 9 a nd sub-section (5) of section 15 of the Centra l Goods a nd Services Ta x Act, 2017 (12 of 2017), the Centra l Government, on the recommenda tions of the Council, hereby ma kes the following further a mendments in the notifica tion of the Government of India , Ministry of Fina nce (Depa rtment of Revenue), No. 9/2025-Centra l Ta x (Ra te), published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i), videnumber G.S.R. 641(E), da ted the 17th September, 2025, na mely: –
n the sa id notifica tion, –
(a )in Schedule I –2.5%,
(i)a ga inst S.No. 237, for the entry in column (3), the following entry sha ll be substituted, na mely: -“All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-pa cka ged a nd la belled.Explanation.–This entry includes, sea-weed extra ct ba sed bio-stimula nts, a s registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985.”;
(ii)a fter S. No. 272 a nd the entries rela ting thereto, the following seria l number a nd entries sha ll be inserted, na mely: -“272A. 4012 Retreaded tractor tyres”;(b)in Schedule II –9%, a ga inst S. No. 138, for the entry in column
(3), the following entry sha ll be substituted, na mely:-“Retrea ded or used pneuma tic tyres of rubber (other tha n retrea ded tra ctor tyres); solid or cushion tyres, tyre trea ds a nd tyre fla ps, of rubber”.
2.This notifica tion sha ll come into force on the 1st da y of November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA,Under Secy.
Note: -The principa l notifica tion No. 09/2025-Centra l Ta x (Ra te), da ted the 17th September, 2025 wa s published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-Section (i) videG.S.R. 641(E), da ted the 17th September, 2025 a nd wa s la st a mended videNotifica tion No. 01/2026-Centra l Ta x (Ra te) da ted the 30thApril, 2026 videnumber G.S.R. 328 (E), da ted the 30thApril, 2026.