The Ministry of Finance, Department of Revenue, has issued multiple corrigenda correcting the Harmonised System of Nomenclature (HSN) classification mentioned in recently issued GST rate notifications. The amendments were notified on May 6, 2026 through a series of corrigenda published in the Gazette of India.
According to the corrigenda, the HSN code "2202 99 90" appearing in earlier notifications dated April 30, 2026 has now been corrected to "2202 91 00". The correction applies across Integrated Tax (Rate), Central Tax (Rate), and Union Territory Tax (Rate) notifications.
The corrigenda were issued under:
- G.S.R. 337(E) for Integrated Tax (Rate) Notification No. 01/2026-Integrated Tax (Rate)
- G.S.R. 339(E) for Central Tax (Rate) Notification No. 01/2026-Central Tax (Rate)
- G.S.R. 341(E) for Union Territory Tax (Rate) Notification No. 01/2026-Union Territory Tax (Rate)
The government clarified that the amendment is purely corrective in nature and is intended to rectify the classification code mentioned in the original notifications issued on April 30, 2026.
Additionally, the corrigendum to the Integrated Tax notification also corrected certain drafting text appearing in the earlier notification, ensuring that the legal provisions properly refer to the powers exercised under the Integrated Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.
Tax professionals and businesses dealing with products classified under Chapter 22 are advised to take note of the revised HSN code while determining GST applicability, invoicing, and compliance reporting. The correction may also be relevant for importers, distributors, and manufacturers relying on accurate tariff classification for GST purposes.
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