Additional customs duty introduced to offset domestic taxes, applied to ITA imports and specified inputs with credit available. An enabling provision institutes an additional duty of customs to offset domestic taxes, initially applied to ITA bound imports and specified electronics inputs, excluded from education cess valuation and available as credit for excise; simultaneous reductions in peak customs rates and numerous tariff adjustments across sectors are enacted via notifications. Excise measures introduce surcharges on specified tobacco products, alter excise rates on diverse goods, and establish a time bound instalment recovery scheme for pre cutoff AED(GSI) credits. Service tax scope is broadly expanded with new taxable services, an exemption threshold for small providers, and multiple procedural and advance ruling amendments.