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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Union Budget 2026 Customs, Excise and GST changes introduced for importers, exporters and taxpayers - key amendments and effective dates</h1> Union Budget 2026 proposes comprehensive amendments to customs, central excise and GST law and rules: extensive tariff rate changes and tariffisation (moving numerous concession entries into the First Schedule) with many exemptions extended, modified or allowed to lapse and specific effective dates (2 Feb 2026, 1 Apr 2026, 1 May 2026). Legislative changes include expanded Customs Act jurisdiction for fishing, insertion of special fishing provisions, extended validity for advance rulings, a new section for fishing beyond territorial waters, simplified warehouse transfers and regulatory changes to deferred duty payment and baggage rules. Central excise changes address NCCD and valuation of blended CNG. GST amendments cover post-sale discounts, refund procedures, advance-ruling appellate authority and place-of-supply for intermediary services.
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