Insurance exemptions and local delivery service carve-outs revised under Jharkhand GST with retrospective effect.
The notification revises the exemption entry for local delivery services to exclude services provided by an Electronic Commerce Operator or through an Electronic Commerce Operator. It inserts exempt entries for individual life insurance and health insurance services provided by an insurer to an insured that is not a group, together with reinsurance of those specified services, and clarifies that the exemption applies to contracts covering an individual or an individual and family. It also amends the definition of goods transport agency and adds definitions of group and health insurance business, with effect from 22 September 2025.

Tariff classification correction revises the Union Territory GST rate notification by substituting the relevant commodity code entry.
A corrigendum amends the published Union Territory GST rate notification by correcting the tariff classification entry. The earlier code "2202 99 90" is replaced with "2202 91 00" in the specified line of the notification.

Tariff classification correction in CGST rate notification updates the goods code used in the published entry.
A corrigendum corrects the tariff classification entry in Notification No. 01/2026-Central Tax (Rate), dated 30 April 2026. The specified line in the earlier notification is amended by substituting the goods code "2202 99 90" with "2202 91 00" in the relevant CGST rate notification, thereby aligning the published text with the intended entry.

IGST rate corrigendum corrects the amending recital and revises the tariff classification entry.
A corrigendum to Notification No. 01/2026-Integrated Tax (Rate) corrects the opening recital of the amending provision under section 5(1) of the Integrated Goods and Services Tax Act, 2017 and section 15(5) of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council. It also corrects the tariff classification entry by substituting "2202 99 90" with "2202 91 00".

Customs frontier notification amended to add Samrang land frontier and route on the Bhutan border.
The customs frontier notification is amended to expand the table of authorised land frontiers on the Bhutan border by inserting a new entry for Samrang. The corresponding route is described as the Rangia-Tamulpur-Dimakuchi motorable road from Samrang (India) to Samrang (Bhutan), thereby adding this land frontier and route description to the existing list of customs stations.

Special Purpose Vehicle leasing and financing rules expanded with updated capital requirements and defined TCSP linkage.
The amendments insert definitions of Special Purpose Vehicle (SPV) and Trust and Company Service Provider (TCSP), and treat an SPV as a finance company incorporated or administered by a TCSP for permissible activities. They also add leasing or financing activity undertaken by an SPV, subject to Authority approval, and update the Schedule to prescribe the minimum owned fund or paid-up share capital for that activity, linked to the amount prescribed under the Companies Act, 2013 or any other amount specified by the Authority.

Trust and Company Services Provider registration framework expands with eligibility, governance, reporting, and conflict management requirements for IFSC operations.
Trust and Company Services Provider services for leasing activities permitted by the Authority require separate registration, prescribed eligibility, fit and proper status, governance and control arrangements, IFSC-based officers, reporting, insurance, and conflict management. Services are limited to the Fifth Schedule and may be provided only to eligible non-resident recipients or, in specified cases, to an IFSC special purpose vehicle even where the arrangement benefits a person resident in India. Contravention may attract enforcement action, including suspension or cancellation of registration, after written submissions.

GST rate schedule amendment revises Bihar goods classification entries for specified 2202 99 sub-classifications under state tax notifications.
Amendment to the Bihar GST state tax rate notification revises the goods classification entries in Schedule I (2.5%) and Schedule III (20%) by substituting specified tariff headings for the relevant serial numbers. The changes alter the entries corresponding to certain 2202 99 sub-classifications under the Bihar Goods and Services Tax framework. The notification amends the earlier notification dated 17 September 2025 and is deemed to come into force from 1 May 2026.

Foreign investment in insurance sector now allows full equity under automatic route with regulatory and governance conditions
Foreign investment policy for the insurance sector is revised by substituting the Schedule I entry for insurance under the Foreign Exchange Management (Non-debt Instruments) Rules, 2019. The amended framework permits 100% foreign investment in Indian insurance companies on the automatic route, subject to approval and verification by the Insurance Regulatory and Development Authority of India, compliance with the Insurance Act, 1938, and prescribed licensing, governance and pricing conditions. The 100% foreign equity cap is also extended to insurance intermediaries, and foreign investment in LIC is made subject to the Life Insurance Corporation Act, 1956 and applicable insurance law provisions.

GST rate schedule amendment aligns Rajasthan tariff entries for specified heading 2202 goods across two tax slabs.
Amendment to the Rajasthan GST rate notification aligns specified tariff entries in Schedule I and Schedule III with changes made under the Union Finance Act, 2026. The notification substitutes the entries against S. No. 150 and S. No. 151 in Schedule I, and against S. No. 2 and S. No. 3 in Schedule III, for the relevant product classifications under heading 2202. The amendment is issued under the Rajasthan Goods and Services Tax Act, 2017 on the Council's recommendation and takes effect from 1 May 2026.

Foreign investment restrictions tighten for land-border and Pakistan-linked ownership, with reporting and approval rules clarified
The amendment revises the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 to regulate equity investment in Indian companies, especially where the investor, beneficial owner, or ownership chain involves a country sharing land border with India or Pakistan. It requires Government route investment and prior Government approval in specified restricted cases, applies Reserve Bank reporting where approval is not otherwise required, excludes certain multilateral banks or funds from country attribution, and treats issue or transfer of participating interest or right in oil fields to a person resident outside India as foreign investment subject to Schedule I.

GST rate classification amendment revises Goa SGST schedule entries for specified 2202 goods from 1 May 2026.
Amendment in the Goa SGST rate notification revises tariff entries in Schedule I at 2.5% and Schedule III at 20% by substituting specified HSN codes for certain serial numbers relating to goods classified under heading 2202. The changes modify the entries against serial numbers 150 and 151 in Schedule I and serial numbers 2 and 3 in Schedule III, with the revised classification entries taking effect from 1 May 2026.

Commencement of municipal law amendments takes effect for specified provisions under the Jan Vishwas Amendment framework.
The Central Government appoints 15 May 2026 as the date on which the provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026, relating to serial number 26 and the corresponding Schedule entries concerning the Delhi Municipal Corporation Act, 1957, shall come into force. The notification is issued under section 1(2) of the 2026 Amendment Act and is confined to commencement of the specified provisions.

Commencement notification brings specified amendments relating to the New Delhi Municipal Council Act into force from 15 May 2026.
The Central Government appointed 15 May 2026 as the date on which the provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026, relating to serial number 53 and the corresponding entries in the Schedule concerning the New Delhi Municipal Council Act, 1994, would come into force. The notification was issued under sub-section (2) of section 1 of the 2026 Amendment Act as a commencement notification for the specified scheduled amendment.

Commencement of Delhi Police Act provisions under the Jan Vishwas amendment takes effect from 15 May 2026.
Jan Vishwas (Amendment of Provisions) Act, 2026 provisions relating to the Delhi Police Act, 1978 are brought into force by notification under the commencement power in section 1(2) of the Act. The Central Government appoints 15 May 2026 as the date on which serial number 41 and the corresponding Schedule entries, insofar as they relate to the Delhi Police Act, 1978, come into operation.

Commencement of amendments under the Jan Vishwas framework brings Civil Defence Act-linked provisions into force on the appointed date.
The Central Government appoints 15 May 2026 as the date on which the provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026 shall come into force insofar as they relate to serial number 34 and the corresponding Schedule entries concerning the Civil Defence Act, 1968. The notification fixes the operative commencement date for the identified schedule-based amendment.

Disaster management amendments come into force on 15 May 2026 under the Jan Vishwas framework.
The Central Government appoints 15 May 2026 as the date on which the provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026, relating to serial number 60 and the corresponding Schedule entries concerning the Disaster Management Act, 2005, come into force.

Commencement notification brings specified amendments relating to private security agencies into force from 15 May 2026.
Brings into force specified provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026 in relation to the Private Security Agencies (Regulation) Act, 2005. The Central Government appoints 15 May 2026 as the date from which the provisions corresponding to serial number 59 and the related entries in the Schedule shall take effect.

Commencement of amendment provisions for the Delhi Land Holdings Ceiling Act set to take effect from the notified date.
The Central Government appointed 15 May 2026 as the date on which the relevant provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026, relating to serial number 28 and the corresponding Schedule entries concerning the Delhi Land Holdings (Ceiling) Act, 1960, would come into force.

ESI contribution and benefits commence for establishments in specified Lakshadweep islands from 1 May 2026.
Contribution by employers and employees of establishments in the specified islands of Lakshadweep is made payable from 1 May 2026 under section 29 of the Code on Social Security, 2020. From that date, employees of such establishments are to receive benefits under Chapter IV relating to the Employees State Insurance Corporation.