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of <h1>Union Budget 2025 Amends Customs Act, Central Excise Act, and CGST Act; Revises Duties and Exemptions Effective Feb 2.</h1> The Union Budget 2025 introduces significant amendments to the Customs Act, Central Excise Act, and CGST Act, with changes to customs duties, exemptions, and GST provisions. The Finance Bill, 2025, proposes these amendments, effective from February 2, 2025, unless specified otherwise. Key changes include revised duty rates on various goods, legislative amendments, and a special provision for retrospective service tax exemption. The detailed changes in customs tariff rates, legislative adjustments, and reviews of customs duty exemptions. It also highlights the introduction of new rules and amendments to existing regulations to facilitate smoother implementation and compliance.
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