Summary
CBIC Notifications 06/2026 and 07/2026-Central Tax (Rate), with matching IGST notifications, rework the services rate and exemption lists from 1 November 2026. EV passenger transport and EV renting move to 5%, hotels, restaurants and outdoor caterers get conditional ITC on same-line input services, and new exemptions cover items such as toll collection rights and coffee curing.
What it means for you
Hotels, caterers, EV fleet operators and GTAs should revisit their rate, ITC and invoicing settings for supplies made from 1 November.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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