Central Tax (Rate)Medium impact for ecommerce sellers
Psyllium seeds (Isobgul/Isobgol) inserted in the Schedule of GST notification 10/2025-Central Tax (Rate)
Official text · Summary prepared automatically
- Document
- Notification No. 03/2026-Central Tax (Rate)
- Issued
- 28 Oct 2026
- Effective
- 1 Nov 2026
- Issued by
- Government of India, Ministry of Finance (Department of Revenue)
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What it means for ecommerce sellers
Notification No. 03/2026-Central Tax (Rate) inserts a new S. No. 87A, psyllium seeds (Isobgul/Isobgol) under 1211 90 13, into the Schedule to notification No. 10/2025-Central Tax (Rate) dated 17 September 2025. It comes into force from 1 November 2026 and concerns sellers who supply psyllium seeds, including those selling online. The amending text does not itself state a rate, exemption or condition, so the effect of the new entry depends on the Schedule of the principal notification.
Who it affects
- Suppliers of psyllium seeds (Isobgul/Isobgol) falling under 1211 90 13
What to do
- A seller of psyllium seeds would confirm whether its goods are classified under 1211 90 13.
- A seller of psyllium seeds would read new S. No. 87A together with the principal notification No. 10/2025-Central Tax (Rate) to identify the treatment that applies from 1 November 2026.
Provisions referred to: Sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017; Notification No. 10/2025-Central Tax (Rate) dated 17 September 2025, Schedule, S. No. 87 and new S. No. 87A
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Official text
As issued by Government of India, Ministry of Finance (Department of Revenue). Where the text starts with “Extract”, only the parts that concern ecommerce sellers are reproduced; the official PDF (opens in a new tab) is the authoritative version.
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Questions sellers ask
What does Notification No. 03/2026-Central Tax (Rate) change?
Notification No. 03/2026-Central Tax (Rate) amends notification No. 10/2025-Central Tax (Rate) dated 17 September 2025. It inserts a new S. No. 87A after S. No. 87 in the Schedule, covering psyllium seeds (Isobgul/Isobgol) under 1211 90 13. The amending notification was issued under sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council.
From when does the new psyllium seeds entry in GST notification 10/2025 apply?
Notification No. 03/2026-Central Tax (Rate), dated 27 October 2026, states that it comes into force from 1 November 2026. From that date, the Schedule to notification No. 10/2025-Central Tax (Rate) includes S. No. 87A for psyllium seeds (Isobgul/Isobgol) under 1211 90 13. The amending notification does not state any other date or transition period for the new entry.
Does Notification No. 03/2026-Central Tax (Rate) state a GST rate for psyllium seeds?
No. The text of Notification No. 03/2026-Central Tax (Rate) only inserts S. No. 87A, psyllium seeds (Isobgul/Isobgol) under 1211 90 13, in the Schedule to notification No. 10/2025-Central Tax (Rate). It does not itself state a rate, exemption or condition. A seller of psyllium seeds would read the entry together with the principal notification No. 10/2025-Central Tax (Rate) to find the treatment that applies.
Want help working out what this means for your business?
We handle GST and TDS compliance, returns and notice replies for D2C and marketplace sellers, and can walk you through how a change applies to your books.
General information only, not professional advice. The summary is ecomca’s reading of the document; the official PDF is the authoritative version, and later amendments may change it. Check the official source before you act.