Centre exempts Isobgul/Isobgol (Psyllium Seeds) from GST from 1 November 2026

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Published 31 October 2026

Bottom Line Up Front (BLUF)

The Central Government has exempted Isobgul/Isobgol (Psyllium Seeds), falling under tariff item 1211 90 13, from Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), and Union Territory Goods and Services Tax (UTGST) through notifications dated 27 October 2026, effective from 1 November 2026.

Ratio Decidendi · Legal Principle Established

The legal principle is that the Central Government, through appropriate notifications, can exempt specific goods from Goods and Services Tax (GST) liabilities.

Practice & Procedural Impact for Advocates

Advocates and businesses dealing with psyllium seeds should note the effective date of exemption to ensure correct GST compliance. Litigants involved in disputes concerning GST on psyllium seeds for periods after 1 November 2026 can rely on these exemption notifications.

Key Legal Takeaways

1Psyllium seeds (Isobgul/Isobgol) are now exempt from CGST, IGST, and UTGST.
2The exemption applies to goods under tariff item 1211 90 13.
3The exemption is effective from 1 November 2026.

The Legal Issue This report addresses the exemption of Isobgul/Isobgol (Psyllium Seeds) from Goods and Services Tax (GST). Specifically, the Central Government issued notifications to exempt psyllium seeds, classified under tariff item 1211 90 13, from Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST), and Union Territory Goods and Services Tax (UTGST).

Court's Reasoning This is a legislative action by the Central Government, not a court decision. The exemption is implemented through notifications dated 27 October 2026, which specify the goods and the types of GST from which they are exempted. The effective date for this exemption is 1 November 2026.

What Follows From 1 November 2026, businesses and individuals involved in the trade of Isobgul/Isobgol (Psyllium Seeds) will no longer be required to collect or pay CGST, IGST, or UTGST on these products. This change will impact pricing and compliance requirements for the specified goods.