GST rate changes for retreaded tractor tyres and specified biostimulants
Gazette amendments effective 1 November 2026 distinguish retreaded tractor tyres from other tyres and clarify specified fertiliser entries.
Published by Mohit R Gupta & AssociatesChartered Accountants · Delhi
Notification 02/2026-Central Tax (Rate), G.S.R. 921(E), dated 27 October 2026 amends the goods-rate schedule with effect from 1 November 2026. The corresponding Integrated Tax amendment is G.S.R. 922(E).
Retreaded tractor tyres under heading 4012 receive a separate entry in the 2.5% central-tax schedule. The corresponding integrated-tax schedule specifies 5%. The 9% central-tax and 18% integrated-tax entries for retreaded or used pneumatic tyres expressly exclude retreaded tractor tyres. This distinction should be reflected in product masters and invoices; the lower entry is not a blanket concession for every retreaded tyre.
The amendment also clarifies that the specified entry for pre-packaged and labelled animal, vegetable or organic fertilisers includes seaweed-extract biostimulants registered under Schedule VI of the Fertiliser Control Order, 1985. Product registration and packaging conditions matter.
Suppliers should review HSN classification, product descriptions, registration evidence and the effective-date treatment of transactions. Check the corresponding State-tax instrument for intra-State invoices. This notification does not, by itself, settle historical claims or create an automatic refund.
WHAT TO DO NEXT
Practical action
Review tyre product masters, HSN 4012, fertiliser registration and packaging evidence; apply the appropriate schedules and transaction-date rules.
This summary is general information. Read the original publication and check subsequent amendments before acting. For advice on your specific facts, consult our office.
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