46/2026 — Anti-Dumping Duty on imports of "Titanium Dioxide" originating in or exported from China PR-Implementation.

About This Circular

46/2026 is an official GST circular issued by CBIC on 27 October 2026. The official subject of this instrument is: Anti-Dumping Duty on imports of "Titanium Dioxide" originating in or exported from China PR-Implementation..

Legal Basis

GST circulars and notifications are issued under statutory powers conferred by the Central Goods and Services Tax Act, 2017 (CGST Act), the Integrated Goods and Services Tax Act, 2017 (IGST Act), and corresponding state enactments. While notifications modify rates, rules, and exemptions with delegated legislative force, circulars provide authoritative clarifications that bind departmental field formations.

Official Citation

Cite this instrument in appellate submissions, GST audits, and professional advisories as:
CBIC Circular No. 46/2026, dt. 27-10-2026