The Ministry of Finance, Department of Revenue, has issued a series of corrigenda to rectify tariff classification references in recently notified GST rate notifications issued on April 30, 2026. The corrigenda have been published in the Gazette of India Extraordinary vide various G.S.R. notifications.
The corrections primarily substitute the tariff item “2202 99 90” with the correct tariff item “2202 91 00” in the respective notifications relating to Integrated Tax, Central Tax and Union Territory Tax rates.
Key Notifications Issued
[1] Corrigendum under Integrated Tax (Rate)
Vide Notification G.S.R. 337(E) dated May 6, 2026, the Government corrected Notification No. 01/2026-Integrated Tax (Rate) dated April 30, 2026. The corrigendum replaces the tariff entry “2202 99 90” with “2202 91 00” at page 3, line 1 of the original notification.
Additionally, the corrigendum rectifies the introductory legal text appearing at page 2, lines 22 to 33, by removing an inadvertent reference relating to anti-dumping duty provisions under the Customs Tariff Act, 1975 and restoring the correct IGST-related statutory provisions.
[2] Corrigendum under Central Tax (Rate)
Through Notification G.S.R. 339(E) dated May 6, 2026, the Government amended Notification No. 01/2026-Central Tax (Rate) dated April 30, 2026. The corrigendum provides that at page 4, line 22, the tariff item “2202 99 90” shall be read as “2202 91 00”.
[3] Corrigendum under Union Territory Tax (Rate)
Notification G.S.R. 341(E) dated May 6, 2026, issued under Union Territory Tax (Rate), similarly corrects the tariff item in Notification No. 01/2026-Union Territory Tax (Rate) dated April 30, 2026. The corrigendum substitutes “2202 99 90” with “2202 91 00” at page 6, line 15.
Hindi Notifications Also Issued
Corresponding Hindi corrigenda notifications have also been issued vide G.S.R. 336(E), 338(E) and 340(E) for Integrated Tax, Central Tax and Union Territory Tax respectively, ensuring alignment in both official languages.
Objective of the Corrigenda
The corrigenda aim to remove typographical and drafting inconsistencies in the GST rate notifications notified on April 30, 2026, thereby ensuring correct tariff classification and legal clarity for stakeholders and tax authorities.
The Corrigenda can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/CBIC-CORRIGENDUM-_-06.05.2026.pdf
