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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2026- Union Territory Tax (Rate)
New Delhi, the 27^th October, 2026
G.S.R. .....(E).-In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 10/2025-Union Territory Tax (Rate), dated the 17^th September, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.662(E), dated the 17^th September, 2025, namely:-
In the said notification, in Schedule, after S. No. 87 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
| “87A. | 1211 90 13 | Psyllium seeds (Isobgul/Isobgol)”. |
|---|
[F. No. CBIC-190354/142/2026-TRU]
(Dheeraj Sharma)
Under Secretary
Note: - The principal notification No. 10/2025- Union Territory Tax (Rate), dated the 17^th September, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 662(E), dated the 17^th September, 2025.