Notification 01/2026-Integrated Tax (Rate)

Finin2min summary

The notification aligns specified inter-State goods-rate tariff entries under heading 2202 with the Finance Act, 2026 tariff structure.

Effective-state control: Effective from 1 May 2026; the corrigendum changes the controlling text and must be read with the notification.

Provision and transaction bridge

• Use the corrected tariff entry after the 6 May 2026 corrigendum.
• Apply the amendment from 1 May 2026 and preserve the pre-amendment chain for earlier supplies.
• Match the exact tariff item, description, exclusions and rate schedule; chapter-level matching is insufficient.

Practical application

Record the transaction or order date, the exact statutory provision, the instrument number, its effective date, any corrigendum and any later supersession before applying the conclusion.

Finin2min Q&A

Can the instrument title alone determine the result?

No. Read the signed instrument, the principal provision and the complete amendment chain together.

What evidence should be retained?

Preserve the official source, publication date, effective date, affected provision, internal implementation record and the later-history check.