This CBIC Notification No. 03/2026-Central Tax (Rate), dated 27th October 2026, amends the principal Notification No. 10/2025-Central Tax (Rate) of 17th September 2025.
Key Statutory Clarifications & Analysis
1. Adjudication, Demand & Penalty Provisions
Issued under Section 11(1) of the CGST Act, 2017, based on the GST Council's recommendations and deemed to be in public interest, its primary purpose is to insert a new entry into the Schedule of the principal notification.
2. Classification & Tax Rate Applicability
Specifically, it introduces 'Psyllium seeds (Isobgul/Isobgol)' under HSN 1211 90 13 as a new item.
3. Classification & Tax Rate Applicability
While the notification itself doesn't explicitly state the rate, the context of 'Central Tax (Rate)' notifications typically implies an exemption or a reduced rate.
Point 4
This amendment comes into force from 1st November 2026.
5. Classification & Tax Rate Applicability
Taxpayers dealing in Psyllium seeds should review the principal notification to ascertain the specific GST rate or exemption now applicable to this product, which is likely to be a beneficial change.
Procedural Changes & Compliance Impact
- Insertion of new entry '87A. 1211 90 13 Psyllium seeds (Isobgul/Isobgol)' into the Schedule of Notification No. 10/2025-Central Tax (Rate).: Psyllium seeds (Isobgul/Isobgol) are now specifically covered under a new entry in the rate notification. This likely signifies a change in their GST treatment, potentially an exemption or a reduced rate, which would benefit cultivators, processors, and traders of these seeds by lowering their tax burden or simplifying compliance.
- Effective date of the amendment is 1st November 2026.: Taxpayers involved in the supply of Psyllium seeds must apply the new GST treatment (as specified in the principal notification for this new entry) for all transactions occurring on or after 1st November 2026. This requires immediate adjustment to billing, accounting, and GST return filing processes from this date.
- Amendment made under Section 11(1) of the CGST Act, 2017, on the recommendations of the GST Council.: This confirms the legal validity and due process of the amendment. Taxpayers can rely on this change as a legitimate modification to the GST rate structure for Psyllium seeds, ensuring regulatory certainty.