GST changes from 1 November 2026: Notifications 2/2026 to 10/2026-Central Tax (Rate), issued on 27 October 2026 on the recommendations of the 57th GST Council meeting, change GST on a short list of goods and services. Retreaded tractor tyres are taxed at 5% (18% before; Notification 2/2026, entry 272A). Psyllium seeds (isabgol) have no GST (Notification 3/2026, entry 87A). Delivery services through an e-commerce app or website, other than postal and courier, are taxed at 5% without input tax credit (18% before; Notification 6/2026, entry 12(iii)). New entries tax rides in and rentals of electric vehicles with battery charging included at 5% without input tax credit, or 18% (Notification 6/2026, entries 8(vib), 10(ib) and 10(ic)). Storage of seeds for sowing and curing of coffee for growers are exempt (Notification 7/2026, entries 24B and 54A). A registered buyer pays the GST under reverse charge on used cooking oil, plastic scrap, tyre scrap and e-waste bought from unregistered sellers (Notification 4/2026-Central Tax (Rate)). Earlier in 2026, pan masala and most tobacco products moved to 40% and biris to 18% on 1 February (Notification 19/2025-Central Tax (Rate)), and the drink entries were re-worded on 1 May without a rate change (Notification 1/2026-Central Tax (Rate)).
Rates checked on 1 November 2026 from the BooksOn HSN dataset (version 9), compiled from CBIC notifications. “Before” is the rate in force the day before for the same code and entry; “new entry” where the notification added an entry that no single earlier rate matched.
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
1 November 2026
In force from 1 November 2026. Notifications: 2/2026-CT(R), 3/2026-CT(R), 4/2026-CT(R), 6/2026-CT(R), 7/2026-CT(R), 8/2026-CT(R), 9/2026-CT(R), 6/2026-CT, 7/2026-CT.
Rate changes and new entries
| Code | What it covers | From 1 November 2026 | Before | Notification |
|---|---|---|---|---|
12119013 | No GST on psyllium seeds (isabgol). Psyllium husk is not covered. | Nil | new entry | 3/2026-CT(R), entry 87A |
4012 | If you sell retreaded tractor tyres, GST is 5%. | 5% | 18% | 2/2026-CT(R), entry 272A |
9964 | No GST on economy air travel, or helicopter travel on a seat-share basis, to or from the North-East states or Bagdogra (helipads included), on non-AC hired buses (not taxis or tours), and on non-AC route buses, except bus/cab bookings via apps. | Nil | 5% (helicopter, seat-share basis); Nil (the rest) | 7/2026-CT(R), entry 15 |
9964 | If you carry passengers in an electric vehicle with battery charging included in the fare, GST is 5%. This rate applies only if you take no input tax credit, except limited credit on electric vehicles hired from others in the same trade. | 5% | new entry | 6/2026-CT(R), entry 8(vib) |
9964 | If you carry passengers in an electric vehicle with battery charging included in the fare and do not meet the 5% no-input-tax-credit condition, GST is 18%. | 18% | new entry | 6/2026-CT(R), entry 8(vib) |
9966 | If you rent out an electric passenger vehicle with battery charging included in the charge, GST is 5%. This rate applies only if you take no input tax credit, except limited credit on electric vehicles hired from others in the same trade. | 5% | new entry | 6/2026-CT(R), entry 10(ib) |
9966 | If you rent out an electric passenger vehicle with battery charging included and do not meet the 5% no-input-tax-credit condition, GST is 18%. | 18% | new entry | 6/2026-CT(R), entry 10(ib) |
9966 | If you rent out an electric vehicle for carrying goods with battery charging included in the charge, GST is 5%. This rate applies only if you take no input tax credit, except limited credit on electric vehicles hired from others in the same trade. | 5% | new entry | 6/2026-CT(R), entry 10(ic) |
9966 | If you rent out an electric vehicle for carrying goods with battery charging included and do not meet the 5% no-input-tax-credit condition, GST is 18%. | 18% | new entry | 6/2026-CT(R), entry 10(ic) |
9967, 9985 | No GST on storing or warehousing cereals, pulses, fruits, vegetables, and seeds meant for sowing (including seedlings, tubers, cuttings and other planting material). | Nil | 18% (seeds for sowing); Nil (cereals, pulses, fruits, vegetables) | 7/2026-CT(R), entry 24B |
9968 | Delivery services (other than postal and courier) have GST at 5% with no input tax credit when a supplier who need not register for GST delivers through an app or website, or when the goods delivered were sold through an app or website. | 5% | 18% | 6/2026-CT(R), entry 12(iii) |
9971, 9991 | Services by the Seamen's Provident Fund Organisation to people covered by its Act have no GST. | Nil | new entry | 7/2026-CT(R), entry 31AA |
9973 | No GST when the government, a local authority or a government body grants someone the exclusive right to collect and keep toll fees. | Nil | new entry | 7/2026-CT(R), entry 42A |
9986 | No GST on curing of coffee for coffee growers (curing as defined in the Coffee Act, 1942). | Nil | new entry | 7/2026-CT(R), entry 54A |
Re-worded or re-scoped, same rate
| Code | What it covers | GST rate | Notification |
|---|---|---|---|
3101 | If you sell animal, vegetable or organic fertilisers that are pre-packaged and labelled, including sea-weed extract based bio-stimulants registered under the Fertiliser (Control) Order, GST is 5%. | 5% | 2/2026-CT(R), entry 237 |
4012 | If you sell retreaded or used pneumatic (air-filled) rubber tyres, solid or cushion tyres, tyre treads and tyre flaps, GST is 18%; retreaded tractor tyres are not covered (they are 5%). | 18% | 2/2026-CT(R), entry 138 |
9963 | Hotel rooms charged up to ₹7,500 per day have GST at 5%. No input tax credit may be taken, except the GST on rooms booked from another hotel for your guests, and that credit only up to 5% of their price. | 5% | 6/2026-CT(R), entry 7(i) |
9963 | A restaurant has GST at 5% with no input tax credit, except the GST on restaurant service bought from another restaurant that is not in a 'specified premises' hotel. This rate does not apply in a hotel where any room was charged above ₹7,500 a day in the previous year, or one that has chosen to pay 18%. | 5% | 6/2026-CT(R), entry 7(ii) |
9963 | When Indian Railways, IRCTC or their licensees sell food or drinks on trains or at platforms, GST is 5%. No input tax credit may be taken, except on food or drinks bought for this from Indian Railways, IRCTC or their licensees. | 5% | 6/2026-CT(R), entry 7(iii) |
9963 | Outdoor catering has GST at 5%. No input tax credit may be taken, except on catering bought from another caterer, and that credit only up to 5% of its price. This rate does not apply to a caterer or event at a hotel where any room was charged above ₹7,500 a day in the previous year, or one that has chosen to pay 18%. | 5% | 6/2026-CT(R), entry 7(iv) |
9963 | Outdoor catering together with a hall, pandal or shamiana on rent has GST at 5%. No input tax credit may be taken, except on catering bought from another caterer, and that credit only up to 5% of its price. This rate does not apply at, or when supplied by, a hotel where any room was charged above ₹7,500 a day in the previous year, or one that has chosen to pay 18%. | 5% | 6/2026-CT(R), entry 7(v) |
9965 | Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. | Nil | 7/2026-CT(R), entry 18 |
9965, 9967 | No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body, or the goods were sold through an app or website. | Nil | 7/2026-CT(R), entry 21A |
Reverse charge, registration and GST TDS
- If someone not registered for GST sells used cooking oil to a business registered for GST, the buyer pays the GST, not the seller. (4/2026-CT(R), entry 2A)
- If someone not registered for GST sells plastic waste or scrap to a business registered for GST, the buyer pays the GST, not the seller. (4/2026-CT(R), entry 3B)
- If someone not registered for GST sells tyre waste or scrap to a business registered for GST, the buyer pays the GST, not the seller. (4/2026-CT(R), entry 3C)
- If someone not registered for GST sells electrical or electronic waste and scrap (e-waste) to a business registered for GST, the buyer pays the GST, not the seller. (4/2026-CT(R), entry 9)
- A seller of used cooking oil must register for GST once its turnover crosses the registration limit, even if the buyer pays all the GST under reverse charge. (6/2026-CT, entry (i))
- A seller of plastic waste and scrap must register for GST once its turnover crosses the registration limit, even if the buyer pays all the GST under reverse charge. (6/2026-CT, entry (ii))
- A seller of tyre waste and scrap must register for GST once its turnover crosses the registration limit, even if the buyer pays all the GST under reverse charge. (6/2026-CT, entry (iii))
- A seller of metal scrap must register for GST once its turnover crosses the registration limit, even if the buyer pays all the GST under reverse charge. (6/2026-CT, entry (iv))
- A seller of electrical and electronic waste and scrap (e-waste) must register for GST once its turnover crosses the registration limit, even if the buyer pays all the GST under reverse charge. (6/2026-CT, entry (v))
- A GST-registered business buying used cooking oil from another registered business deducts 2% GST TDS (1% CGST + 1% SGST, or 2% IGST) from its payment when the contract is above ₹2.5 lakh. (7/2026-CT, entry (d)(i))
- A GST-registered business buying plastic waste and scrap from another registered business deducts 2% GST TDS (1% CGST + 1% SGST, or 2% IGST) from its payment when the contract is above ₹2.5 lakh. (7/2026-CT, entry (d)(ii))
- A GST-registered business buying tyre waste and scrap from another registered business deducts 2% GST TDS (1% CGST + 1% SGST, or 2% IGST) from its payment when the contract is above ₹2.5 lakh. (7/2026-CT, entry (d)(iii))
- A GST-registered business buying metal scrap from another registered business deducts 2% GST TDS (1% CGST + 1% SGST, or 2% IGST) from its payment when the contract is above ₹2.5 lakh. (7/2026-CT, entry (d)(iv))
- A GST-registered business buying electrical and electronic waste and scrap (e-waste) from another registered business deducts 2% GST TDS (1% CGST + 1% SGST, or 2% IGST) from its payment when the contract is above ₹2.5 lakh. (7/2026-CT, entry (d)(v))
- If a non-company rents a passenger vehicle with fuel included to a company and does not bill 9% central tax, the company pays the GST, not the owner. (8/2026-CT(R), entry 15)
- If delivery services (other than postal and courier services) are sold through an app or website (e-commerce operator), the operator pays the GST, unless the delivery provider must register for GST. (9/2026-CT(R), entry (v))
1 May 2026
In force from 1 May 2026. Notifications: 1/2026-CT(R).
Re-worded or re-scoped, same rate
| Code | What it covers | GST rate | Notification |
|---|---|---|---|
22029100, 22029990, 22029991, 22029999 | If you sell other non-alcoholic drinks not listed in Schedule I, GST is 40%. | 40% | 1/2026-CT(R), entry 2 |
22029920, 22029921, 22029929 | If you sell fruit pulp or fruit juice based drinks that are not carbonated fruit drinks, GST is 5%. | 5% | 1/2026-CT(R), entry 150 |
22029930, 22029931, 22029939 | If you sell drinks containing milk, GST is 5%. | 5% | 1/2026-CT(R), entry 151 |
22029990, 22029991, 22029999 | If you sell caffeinated drinks, GST is 40%. | 40% | 1/2026-CT(R), entry 3 |
1 February 2026
In force from 1 February 2026. Notifications: 9/2025-CT(R), 19/2025-CT(R).
Rate changes and new entries
| Code | What it covers | From 1 February 2026 | Before | Notification |
|---|---|---|---|---|
21069020 | If you sell pan masala, GST is 40%. | 40% | 28% + cess | 19/2025-CT(R), entry 14 |
2401 | If you sell unmanufactured tobacco or tobacco waste (not tobacco leaves), GST is 40%. | 40% | 28% + cess | 19/2025-CT(R), entry 15 |
2401 | Tobacco leaves. | 5% | 5% + cess | 9/2025-CT(R), entry 162 |
2402 | If you sell cigars, cheroots, cigarillos or cigarettes made of tobacco or tobacco substitutes, GST is 40%. | 40% | 28% + cess | 19/2025-CT(R), entry 16 |
2403 | If you sell other manufactured tobacco or tobacco substitutes, homogenised or reconstituted tobacco, or tobacco extracts and essences (not biris), GST is 40%. | 40% | 28% + cess | 19/2025-CT(R), entry 17 |
24031921, 24031929 | If you sell biris, GST is 18%. | 18% | 28% | 19/2025-CT(R), entry 4A |
24041100 | If you sell products containing tobacco or reconstituted tobacco meant for inhaling without burning, GST is 40%. | 40% | 28% + cess | 19/2025-CT(R), entry 18 |
24041900 | If you sell products containing tobacco or nicotine substitutes meant for inhaling without burning, GST is 40%. | 40% | 28% + cess | 19/2025-CT(R), entry 19 |
Check a rate yourself
Every row links to its CBIC notification. To check an item on any date since 1 July 2017 — for an old invoice, a notice or an audit — use the free BooksOn HSN app, which shows the notification and entry that applied on that date. For today's rate of any item, use the GST Rate Finder.
Earlier changes: GST rate changes 2025 (GST 2.0, 22 September 2025).
Questions
When do the GST changes of November 2026 apply?
From 1 November 2026. Notifications 2/2026 to 10/2026-Central Tax (Rate), dated 27 October 2026, give effect to the recommendations of the 57th GST Council meeting.
What is the GST rate on retreaded tractor tyres from 1 November 2026?
5%, under Notification 2/2026-Central Tax (Rate), entry 272A (18% before). Other retreaded and used tyres stay at 18% (entry 138).
Who pays GST on scrap bought from an unregistered seller from 1 November 2026?
The registered buyer, under reverse charge: Notification 4/2026-Central Tax (Rate) adds used cooking oil, plastic scrap, tyre scrap and e-waste to metal scrap, which was already covered. Sellers of these goods must register for GST once their turnover crosses the registration limit (Notification 6/2026-Central Tax), and a registered buyer must deduct 2% GST TDS on contracts above ₹2.5 lakh (Notification 7/2026-Central Tax). For metal scrap, both rules have applied since 10 October 2024 (Notifications 24/2024-Central Tax and 25/2024-Central Tax).
How do I find the GST rate before a 2026 change?
Each row here shows the rate in force the day before the change. For any other date since 1 July 2017, the free BooksOn HSN app shows the rate and the notification that applied on that date.
