Import classification alignment updates tariff entries, product descriptions and policy conditions under ITC (HS) Schedule-I with immediate effect.
ITC (HS) 2022, Schedule-I (Import Policy) is amended with immediate effect to align import classifications with the Finance Act, 2026. Existing tariff lines are deleted and corresponding entries are inserted, split, merged or revised across food products, chemicals, botanical extracts, leather, wood pulp, iron and steel pipes, machinery parts and transport containers, generally with a Free import policy. Certain pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition, while lysergic acid entries require a no-objection certificate from the Narcotics Commissioner of India.

Appellate Tribunal filing deadlines extend for specified earlier GST orders, while later appeals and applications retain statutory limitation periods.
Appellate Tribunal filing deadlines are notified up to 31 July 2026 for appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals for orders communicated on or after 1 May 2026 remain subject to the statutory three-month period from communication, while applications for orders passed on or after 1 February 2026 remain subject to the statutory six-month period from the order date. The notification is deemed effective from 30 June 2026.

Special Economic Zone bifurcation enables partial denotification after statutory approvals, retaining separately identified information technology service zone parcels.
A sector-specific Special Economic Zone for Information Technology and Information Technology Enabled Services is bifurcated and partly denotified under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006. Following State Government approval and recommendations of the Development Commissioner and Board of Approval, the Central Government found statutory requirements fulfilled. The notification creates SEZ-A and SEZ-B, identifies their residual land parcels, and specifies their survey particulars, boundaries, coordinates, bearings and distances.

Central Advisory Board composition under the Code on Wages establishes government, employer and employee representation in wage administration.
The Central Government constitutes the Central Advisory Board under the Code on Wages, 2019, superseding the earlier notification while preserving prior acts and omissions. The Board is chaired by the Minister for Labour and Employment and includes independent members, State Government representatives, employer representatives and employee representatives. The Joint Secretary of the Wage Division serves as Member Secretary, establishing a representative advisory structure involving government, employers and employees.

Permanent Account Number exemption rules redefine specified funds to include regulated alternative investment funds and eligible Schedule VI funds.
The definition of "specified fund" for Permanent Account Number exemption rules is substituted. It covers Indian entities registered as Category I or Category II Alternative Investment Funds and regulated under applicable alternative investment fund regulations, including eligible funds located in an International Financial Services Centre under fund-management regulations. Funds referred to in Schedule VI to the Income-tax Act, 2025 are also included. The amendment takes effect upon publication in the Official Gazette.

Tax exemption for specified legal services income depends on non-commercial activity, prescribed return filing, and unchanged income nature.
Tax exemption under section 11 of the Income-tax Act, 2025, read with Schedule III, applies to specified grants, government donations, court-ordered amounts, recruitment application fees and bank-deposit interest of the District Legal Service Authority, Jind, for the tax year 2026-27. The Authority must not engage in commercial activity, must file its income-tax return as prescribed, and must maintain unchanged activities and the nature of specified income. Non-compliance leads to withdrawal of exemption and initiation of proceedings under the Act.

Tax exemption for legal services authority income requires non-commercial operations, unchanged income sources, and timely return filing compliance.
Tax exemption is notified for the District Legal Service Authority, Jind, in respect of grants for legal-services purposes, court-ordered amounts, recruitment application fees and bank-deposit interest. The exemption operates under the preserved framework of the repealed Income-tax Act, 1961, for relevant pre-commencement tax years. It requires no commercial activity, unchanged activities and specified income, and compliance with income-tax return filing requirements. Non-compliance may result in penal action and withdrawal of exemption.

Appellate Tribunal appeal limitation sets a filing deadline for backlog appeals and a three-month period for subsequent orders.
Appellate Tribunal appeal limitation under the Delhi Goods and Services Tax Act, 2017 is notified for backlog and subsequent appeals. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from communication of the order to the appellant.

Customs port appointment enables unloading of imported coal at Udangudi through an amendment to the designated ports framework.
Customs port appointment is amended to include Udangudi in Tamil Nadu as a place appointed for the unloading of imported coal. The amendment inserts the specified entry in the table to the existing notification governing appointed customs ports.

Capital asset transfer exemption applies to a government-approved transfer between public sector companies for the relevant transfer year.
Capital asset transfer between public sector companies is notified for the non-transfer exemption under clause (viiaf) of section 47 of the Income-tax Act, 1961, read with section 536(2) of the Income-tax Act, 2025. It covers the transfer of a capital asset by Nuclear Power Corporation of India Limited to Anushakti Vidhyut Nigam Limited under a Central Government-approved plan. The notification applies for financial year 2025-26, corresponding to assessment year 2026-27.

Scientific research approval requires annual donation reporting and donor certification for the institution during the specified tax years.
Scientific research approval is granted to the Indian Institute of Information Technology Dharwad for the specified tax years, subject to compliance with prescribed conditions. The institution must prepare and deliver the required annual donation statement in Form No. 15 to the designated income-tax systems authority by 31 May following the relevant tax year. It must also issue donors a Form No. 16 certificate stating the amount donated.

Zero coupon bond designation recognises the infrastructure financing bond subject to statutory and rules-based compliance conditions.
The Central Government has specified the Ten Year Zero Coupon Bond of the National Bank for Financing Infrastructure and Development as a zero coupon bond for the purposes of the Income-tax Act, 2025. The bond has a ten-year life and is to be issued on or before 31 March 2028. The notification specifies its maturity or redemption amount, discount and proposed number of bonds, and remains effective subject to compliance with conditions under the Income-tax Act, 2025 and the Income-tax Rules, 2026.

Appellate Tribunal filing timelines extend for specified earlier GST orders, while statutory periods continue for subsequent appeals and applications.
Appellate Tribunal filing timelines under the Goa Goods and Services Tax Act, 2017 are revised by superseding the earlier notification, without affecting prior actions or omissions. Appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026 may be filed up to 31 July 2026. Later appeals remain subject to a three-month period from communication, while later applications remain subject to a six-month period from the order date.

Tariff classification correction under Goa SGST replaces an incorrectly stated classification figure in the earlier rate notification.
Goa SGST notification corrigendum corrects the tariff classification in Notification No. 38/1/2017-Fin (R&C)(01/2026-Rate) dated 1 May 2026. The figure "2202 99 90" is to be read as "2202 91 00" in the notified text.

Jharkhand SGST rate schedules revise specified tariff entries under lower and higher tax-rate classifications with retrospective effect.
Jharkhand SGST rate schedules under Notification No. 9/2025-State Tax (Rate) are amended by substituting specified tariff entries in Schedule I taxable at 2.5% and Schedule III taxable at 20%. The amendments, issued under the Jharkhand Goods and Services Tax Act, 2017 on the Council's recommendations, are deemed effective from 1 May 2026.

FORM GSTR-3B filing deadline for March 2026 is extended for registered persons under Jharkhand GST return requirements.
The deadline for furnishing FORM GSTR-3B for March 2026 is extended to 21 April 2026 for registered persons subject to the applicable Jharkhand GST return-filing provisions. The extension is issued by the Commissioner on the recommendations of the GST Council and is deemed effective from 20 April 2026.

Treaty anti-abuse rules deny India-Sri Lanka tax benefits where arrangements have a principal purpose of securing treaty relief.
The India-Sri Lanka double taxation agreement is amended to prevent tax evasion, avoidance and treaty shopping. Treaty benefits may be denied under a principal purpose test where obtaining the benefit was one of the principal purposes of an arrangement or transaction, unless granting the benefit accords with the object and purpose of the relevant treaty provisions. The Protocol applies to income for specified fiscal or taxable years following its entry into force and remains effective while the underlying agreement is in force.

Income-tax exemption for pollution control income applies subject to non-commercial operations, return filing, and continuity of specified activities.
Income-tax exemption is notified for the Delhi Pollution Control Committee in respect of government grants or subsidies, statutory consent, licence and application fees, environmental penalties and fines, and interest on surplus-fund deposits or investments. The exemption applies for tax years 2026-27 and 2027-28, subject to no commercial activity, prescribed return filing, and no change in the Committee's activities or specified income. Non-compliance results in withdrawal of exemption and initiation of proceedings under the Act.

Tax exemption for pollution-control income covers statutory receipts, subject to non-commercial activity, unchanged income nature, and return-filing compliance.
Tax exemption for specified income of the Delhi Pollution Control Committee applies to government grants or subsidies, statutory fees, environmental penalties and fines, and interest on surplus-fund deposits or investments. The exemption requires that the Committee undertake no commercial activity, retain the same activities and nature of specified income, and file the required income-tax return. Non-compliance may attract penal action and withdrawal of exemption. The notification has retrospective application for the stated assessment years.

Consolidated customs adjudication assigns multiple SVB-related show cause notices to one designated common adjudicating authority.
Consolidated adjudication of multiple customs show cause notices concerning Inditex Trent Retail India Pvt. Ltd. is assigned to a Common Adjudicating Authority under the Customs Act, 1962. The Principal Commissioner/Commissioner of Customs (Import), Air Cargo Complex, Sahar, Mumbai is appointed to exercise the powers and discharge the duties of the respective adjudicating authorities for the listed notices arising from an SVB investigation report. The notification centralises the specified adjudicatory functions for those notices before the designated authority.