Circular · 28-10-2026
265/11/2026-GST
Clarification regarding classification and applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57 meeting held on 8 October 2026, at New Delhi - reg.
Short summary
This circular clarifies the classification and GST rates for specific goods pursuant to the 57th GST Council meeting. It confirms that sublimation paper is classifiable under heading 4809 at 18% GST and that the toy entries under heading 9503 broadly cover all toys including dolls, puzzles, and models. Furthermore, it clarifies that the restriction on Input Tax Credit under the margin scheme for second-hand motor vehicles applies only to the purchased vehicle and not to other inputs or input services, and classifies registered seaweed extract bio-stimulants under heading 3101.