The notification seek to align GST tariff references with revised customs tariff classifications and provide greater clarity in the taxation framework applicable to fruit juice-based drinks, milk-based beverages, caffeinated beverages and other non-alcoholic drinks classified under tariff heading 2202. Changes relate to the classification of these goods across Schedule I (5%) and Schedule III (40%).
(Link: CGST Notification 01/2026 (Rate), IGST Notification 01/2026 (Rate), UTGST Notification 01/2026 (Rate) all Dated 30/04/2026)