GST Council Recommendations Implement from 1 Nov 2026

GST on Retreaded Tractor Tyres Reduced to 5% from 18% Seeks to amend notification No. 09/2025- Integrated Tax (Rate) dated 17th September, 2025	02/2026-Integrated Tax (Rate) dated 27-Oct-2026
Nil GST on Psyllium Seeds (Isobgul) Seeks to amend notification No. 10/2025- Integrated Tax (Rate) dated 17th September, 2025	03/2026-Integrated Tax (Rate) dated 27-Oct-2026
Recipient to Pay GST on Reverse Charge on Used Cooking Oil, Scrap of Plastics, Tyres, Electrical and Electronic Industry Seeks to amend notification No. 4/2017- Integrated Tax (Rate) dated 28th June, 2017	04/2026-Integrated Tax (Rate) dated 27-Oct-2026
IGST on Gold, Silver and Platinum Interstate Exemption Extended to Nominated Agencies in Handbook of Procedures Appx 4B Seeks to amend notification No. 27/2018- Integrated Tax (Rate) dated 31st December, 2018	05/2026-Integrated Tax (Rate) dated 27-Oct-2026
Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	06/2026- Integrated Tax (Rate) dated 27-Oct-2026
Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	07/2026- Integrated Tax (Rate) dated 27-Oct-2026
Seeks to amend Notification No. 10/2017-Integrated Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	08/2026- Integrated Tax (Rate) dated 27-Oct-2026
Seeks to amend Notification No. 14/2017-Integrated Tax (Rate), dated 28th June, 2017, to give effect to the recommendations of the GST Council.	09/2026- Integrated Tax (Rate) dated 27-Oct-2026
Seeks to notify a special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model.	10/2026- Integrated Tax (Rate) dated 27-Oct-2026
Seeks to amend notification No. 09/2025- Central Tax (Rate) dated 17th September, 2025	02/2026-Central Tax (Rate) dated 27.10.2026
Seeks to amend notification No. 10/2025- Central Tax (Rate) dated 17th September, 2025	03/2026-Central Tax (Rate) dated 27.10.2026
Seeks to amend notification No. 4/2017- Central Tax (Rate) dated 28th June, 2017	04/2026-Central Tax (Rate) dated 27.10.2026
Seeks to amend notification No. 26/2018- Central Tax (Rate) dated 31st December, 2018	05/2026-Central Tax (Rate) dated 27.10.2026
Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting	06/2026-Central Tax (Rate) dated 27.10.2026
Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	07/2026-Central Tax (Rate) dated 27.10.2026
Seeks to amend Notification No. 13/2017-Central Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	08/2026-Central Tax (Rate) dated 27.10.2026
Seeks to amend Notification No. 17/2017-Central Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	09/2026-Central Tax (Rate) dated 27.10.2026
Seeks to notify a special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model.	10/2026-Central Tax (Rate) dated 27.10.2026
Seeks to amend notification No. 09/2025- Union Territory Tax (Rate) dated 17th September, 2025	02/2026-Union Territory Tax (Rate) dated 27.10.2026
Seeks to amend notification No. 10/2025- Union Territory Tax (Rate) dated 17th September, 2025	03/2026-Union Territory Tax (Rate) dated 27.10.2026
Seeks to amend notification No. 4/2017- Union Territory Tax (Rate) dated 28th June, 2017	04/2026-Union Territory Tax (Rate) dated 27.10.2026
Seeks to amend notification No. 26/2018- Union Territory Tax (Rate) dated 31st December, 2018	05/2026-Union Territory Tax (Rate) dated 27.10.2026
Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	06/2026-Union Territory Tax (Rate) dated 27.10.2026
Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	07/2026-Union Territory Tax (Rate) dated 27.10.2026
Seeks to amend Notification No. 13/2017-Union Territory Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	08/2026-Union Territory Tax (Rate) dated 27.10.2026
Seeks to amend Notification No. 17/2017-Union Territory Tax (Rate), dated 28th June, 2017, to give effect to the recommendations made by the GST Council in its 57th meeting.	09/2026-Union Territory Tax (Rate) dated 27.10.2026
Seeks to notify a special procedure under Section 148 for payment of tax under the Toll-Operate-Transfer model.	10/2026-Union Territory Tax (Rate) dated 27.10.2026