This CBIC notification, No. 03/2026- Integrated Tax (Rate), dated 27th October, 2026, amends the principal notification No. 10/2025-Integrated Tax (Rate) of 17th September, 2025.
Key Statutory Clarifications & Analysis
Point 1
Issued under sub-section (1) of section 6 of the IGST Act, 2017, it introduces a new entry into the Schedule of the principal notification.
2. Specifically
It inserts S.
3. Classification & Tax Rate Applicability
No. 87A, classifying 'Psyllium seeds (Isobgul/Isobgol)' under HSN 1211 90 13.
4. Applicability & Compliance Framework
This amendment is effective from 1st November, 2026.
Point 5
The practical implication for taxpayers is a clarification or potential change in the Integrated Goods and Services Tax (IGST) rate applicable to Psyllium seeds, ensuring consistent tax treatment across inter-state supplies.
6. Classification & Tax Rate Applicability
Businesses dealing in Psyllium seeds must update their systems and invoicing practices to reflect this specific classification and any associated rate, which would be determined by the principal notification's schedule for this HSN.
Point 7
This ensures compliance and avoids potential disputes regarding the taxability of this agricultural commodity.
Procedural Changes & Compliance Impact
- Insertion of new S. No. 87A in the Schedule of Notification No. 10/2025-Integrated Tax (Rate).: Provides a specific entry for 'Psyllium seeds (Isobgul/Isobgol)' under HSN 1211 90 13, clarifying its classification for IGST purposes.
- The amendment is effective from 1st November, 2026.: Taxpayers dealing in Psyllium seeds must implement the new classification and any associated IGST rate from this date for all inter-state supplies.
- Specific HSN code 1211 90 13 assigned to Psyllium seeds.: Ensures uniformity in the application of IGST on Psyllium seeds, reducing ambiguity and potential for misclassification, thereby streamlining compliance for traders and manufacturers.