Central Government exempts specified urban development authority income under section 10(46A)(b) from tax from AY 2025-26 -26
The Central Government notifies an urban development authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973, as covered by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, granting tax exemption for specified income effective from assessment year 2025-26, subject to the authority continuing to meet the statutory constitution and purposes set out in sub-clause (a) of clause (46A). The notification states no person is adversely affected by retrospective effect.

Central government amends export rules for HSN 1006 rice: inspection certificate required only for EU, UK, Iceland, Liechtenstein, Norway, Switzerland
The central government has amended export policy for HSN 1006 (Basmati and Non-Basmati rice) to require a Certificate of Inspection by the Export Inspection Council/Agency only for exports to EU member states and the European countries United Kingdom, Iceland, Liechtenstein, Norway and Switzerland; exports to other European countries are exempt from this certificate requirement for six months from the notification date (effective immediately, until 02.04.2026). The amendment modifies prior Notification No. 62/2024-25 and takes effect under the Foreign Trade Policy provisions.

Central government allows one-time export of up to 100 MT DWR-162 wheat seed to Indonesia via Mangalore port
Central government grants a one-time exemption permitting export of up to 100 metric tonnes of wheat seed (variety DWR-162, ITC HS 10019100) from a public university to Indonesia, to be routed through the national cooperatives export body via Mangalore seaport. The exporting university or the state Department of Agriculture must certify identity and quantity. The permission is immediately effective as a single-use authorization under the foreign trade policy.

Government lifts prohibition on De-Oiled Rice Bran exports; ITC(HS) Chapter 23 entries 2302 and 2306 now 'Free'
The government amended the export policy for De-Oiled Rice Bran (DoRB), revising relevant Chapter 23/2302 and 2306 ITC(HS) entries to change DoRB from "Prohibited" (previously restricted until 30 September 2025) to "Free" with immediate effect. The amendment deletes the prior prohibition entries for specified HS subheadings covering bran and oil-cake residues (including expeller and solvent-extracted varieties). The change was issued under statutory authority in the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy provisions.

Government exempts specified agricultural commodities from export restrictions and prohibitions for exports to Bhutan until further notice
Under powers conferred by the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy, the government amends the General Note to Export Policy to exempt specified agricultural commodities from all export restrictions and prohibitions when exported to Bhutan. The notification lists milk and dairy products, potatoes, tomatoes, onions, lentils, tea, various categories of wheat and rice, edible oils, sugar and molasses, salt, and related HS codes. The exemption is effective immediately and remains in force until further orders.

IEPF Rules 2016 amended: revised Form IEPF-5 substituted under Companies Act, 2013, effective 6 October 2025
The notification amends the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016, by substituting a revised Form IEPF-5, and is issued under specified provisions of the Companies Act, 2013. The amendment is titled for 2025 and takes effect from 6 October 2025. It updates the procedural form used for matters related to accounting, audit, transfer and refund under the IEPF framework and notes prior amendments to the principal rules.

Corrigendum to India-EFTA tariff concession notification published 30 September 2025 excludes Imidacloprid from "All Goods" exemption
Corrigendum to the tariff-concession notification under the India-EFTA (Iceland) arrangement published 30 September 2025 amends the exemption language: the phrase "All Goods" in the relevant entry is replaced with "All Goods other than Imidacloprid (ISO)," thereby expressly excluding Imidacloprid from the scope of the tariff concessions previously granted under that notification.

Amendment replaces Table entries 6 and 7 to specify Sub-sections (1), (3) and (5) of Section 110
An amendment to a prior customs notification replaces, in the Table, the entries at serial numbers 6 and 7 to specify that items now read "Sub-sections (1), (3) and (5) of Section 110." The changes modify the earlier notification dated 31 March 2022 (and its subsequent corrigendum and amendments) and take effect on the date of publication in the Official Gazette.

Principal Additional Director General of National Customs Targeting Centre-Passenger designated proper officer for PNR under Sections 30A and 41A
The notification appoints the Principal Additional Director General or Additional Director General of the National Customs Targeting Centre-Passenger within the Directorate General of Analytics and Risk Management as an officer of customs with the rank and powers of Principal Commissioner or Commissioner of Customs, with nationwide jurisdiction, to receive and process Passenger Name Record information under the Passenger Name Record Information Regulations, 2022. The appointee is designated the proper officer to exercise the functions under Sections 30A and 41A of the Customs Act, 1962. The notification takes effect on publication.

Fourth Amendment to Sea Cargo Manifest and Transshipment Regulations sets TABLE after FORM-XII (Sr.6, col.3) 31.12.2025 under Customs Act 1962
The Central Board of Indirect Taxes and Customs amends the Sea Cargo Manifest and Transshipment Regulations, 2018 by issuing the Fourth Amendment Regulations, 2025 under specified provisions of the Customs Act, 1962. The amendment takes effect on publication in the Official Gazette and substitutes the entry in the TABLE after FORM-XII at Sr. No. 6, column (3) with the date "31.12.2025." The notification updates the earlier regulatory text and references prior related notifications and amendments.

Customs fixes new tariff values effective 1 October 2025 for edible oils, brass scrap, areca nut, gold and silver
A government customs notification fixes tariff values effective 1 October 2025, substituting prior tables for specified goods. Tariff values per metric tonne are set for edible oils (crude palm oil $1,108; RBD palm oil $1,132; other palm oils $1,120; crude palmolein $1,141; RBD palmolein $1,144; others $1,143; crude soybean oil $1,181), brass scrap $5,690, and areca nut $7,463. Separate per-unit tariff values are prescribed for gold ($1,231 per 10 g) and silver ($1,515 per kg) for specified categories and qualifying import benefits, replacing the earlier notification tables.

Customs Act, 1962: CBIC appoints single adjudicating authority to consolidate multiple import show-cause notices against one importer
The Central Board of Indirect Taxes and Customs, exercising powers under the Customs Act, 1962, has appointed a common adjudicating authority to exercise the powers and discharge duties of multiple designated customs adjudicating officers for adjudication of several specified show-cause notices issued against a particular importer relating to import customs matters; the notices include dates in 2019, 2024 and 2025 and the appointment consolidates matters previously assigned to various Deputy/Assistant/Principal Commissioners across New Delhi, Mumbai and JNCH for unified adjudication.

Tariff concessions: Customs duty, AIDC and Health Cess reduced for specified Iceland imports under Section 25 effective 1 October 2025
The government exempts specified goods imported from Iceland from customs duty, Agriculture Infrastructure and Development Cess and Health Cess above the reduced rates listed in the appended TABLE, giving effect to the first tranche of tariff concessions under the India-EFTA (Iceland) agreement. The notification, issued under section 25 of the Customs Act, conditions the benefit on satisfactory proof of Icelandic origin in accordance with the Rules of Origin under trade agreements. The TABLE sets the applicable basic customs duty, AIDC and health cess rates by tariff item. The measure takes effect from 1 October 2025.

Government exempts customs duty, Agriculture Infrastructure and Development Cess, and Health Cess on certain Norway imports under India-EFTA tariff concessions
Government exempts imports from Norway from customs duty, Agriculture Infrastructure and Development Cess and Health Cess to the extent amounts exceed specified reduced rates for listed tariff items, thereby giving effect to the first tranche of tariff concessions under the India-EFTA (Norway) agreement. The TABLE sets the applicable concessional basic customs duty, AIDC and health cess rates by tariff item. Exemptions are available only if the importer satisfies the Deputy/Assistant Commissioner of Customs that the goods originate in Norway under the Rules of Origin regime. The notification takes effect 1 October 2025.

Govt issues Notification No. 41/2025 granting tariff concessions under India-EFTA (Switzerland); Swiss origin proof per Customs Rules, 2020
The government issues Notification No. 41/2025 granting tariff concessions under the first tranche of the India-EFTA (Switzerland) arrangement: specified goods imported from Switzerland are exempted to the extent customs duty, AIDC and health cess exceed rates set in two detailed tables, subject to proof of Swiss origin under the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (and subsequent rules). The varied concessional rates by tariff item take effect from 1 October 2025.

Government extends RoDTEP till March 31, 2026 for DTA, AE, SEZ and EOU exports; existing rates preserved
The Central Government extends the RoDTEP scheme beyond 30.09.2025, making it applicable to exports from Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units, and Export Oriented Units until 31.03.2026. Existing RoDTEP rates remain in force for all export items, subject to the FTP 2023 budgetary framework to ensure remissions are managed within approved allocations. Eligible export items, applicable rates, and per-unit caps are listed in the scheme appendices as notified by the Directorate General of Foreign Trade.

Notification 01/2017 amended: Adds molasses and millet-flour (HS 1703, 1901) to 2.5% list; adds spirits for industrial use to 9%
Notification amends the State GST rate schedule by inserting molasses (HS 1703) and a pre-packaged, labelled millet-flour food preparation (HS 1901) containing at least 70% millets into the 2.5% rate list; expanding the 9% entry for heading 1905 to expressly include the same millet-flour product and adding "spirits for industrial use" (HS 2207 10 12) to the 9% list; and deleting S. No. 1 from the 14% schedule. The amendments to Notification No. 01/2017-State Tax (Rate) take effect from 20 October 2023.

RBI permits non-residents with rupee accounts under Regulation 7(1) to buy and sell Indian debt securities using those funds
The Reserve Bank amended the Foreign Exchange Management (Debt Instruments) Regulations to permit persons resident outside India who maintain rupee accounts under regulation 7(1) of the Deposit Regulations to purchase and sell dated government securities, treasury bills, non-convertible debentures/bonds and commercial paper issued by Indian entities, subject to RBI-prescribed terms and conditions; the consideration for such transactions must be paid from funds held in the specified rupee account. The amendments take effect on publication in the Official Gazette.

Rules for determining preferential origin and documentation under Trade and Economic Partnership Agreement effective 1 October 2025
These rules establish procedures for determining preferential origin under the Trade and Economic Partnership Agreement between the Parties, effective 1 October 2025, defining origin criteria (wholly obtained or sufficient working/processing, including product-specific rules in an annex), units of qualification, accumulation, territoriality and direct transport. They set documentary proofs (approved exporter origin declarations, movement certificate EUR.1, authorised or self-declared certificates), retention obligations, verification and audit procedures, time limits, confidentiality protections, penalties, retrospective issuance for in-transit goods, and mechanisms for cooperation, notifications and a Sub-Committee on Rules of Origin.

State government notifies October 1, 2025 as commencement date under Jharkhand GST Act section 1(3) for sections 7(ii)-(iii), 8-10, 12-15
The State Government, exercising the power under section 1(3) of the Jharkhand Goods and Services Tax Act, 2017, appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 7, sections 8-10 and sections 12-15 of the Jharkhand Goods and Services Tax (Amendment) Ordinance, 2025 shall come into force, as notified by the Commercial Taxes Department.