GST Shake-Up: Govt Introduces Key Amendments to Beverage Tax Rates Effective May 1, 2026
The Ministry of Finance (Department of Revenue) has issued a Notification No. 01/2026-Central Tax (Rate), dated April 30, 2026, informing that the Central Government has introduced some significant amendments in an earlier Government of India, Ministry of Finance (Department of Revenue) Notification No. 9/2025-Central Tax (Rate).
The government has taken the aforementioned action in exercise of its powers granted under sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017).
In the said notification, in Schedule I – 2.5%, against Serial No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29” has been replaced. Similarly, against Serial No. 151, for the entry in column (2), the entry “22029931, 22029939” has been replaced.
In Schedule III – 20%, against Serial No. 2, for the entry in column (2), the entry “2202 99 90, 2202 99 91, 2202 99 99” has been replaced. In the same schedule, against Serial No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99 99” has been replaced.
The amendments specified in the notification have come into effect from May 01, 2026.
Refer to the official notification for complete information.
