Export classification harmonisation updates ITC tariff entries, preserving conditional controls, state trading treatment, restricted authorisation and prohibited exports.
Schedule-II (Export Policy) of ITC (HS) 2022 is amended with immediate effect to align export classifications, notes and policy entries with the Finance Act, 2026. Broad tariff entries are deleted or replaced with product-specific classifications across agricultural products, foods, chemicals, pharmaceuticals, minerals, leather, machinery, metals and transport equipment. Specified controlled chemicals remain freely exportable only subject to a No Objection Certificate from the Narcotics Commissioner. Deoxy nucleotide triphosphates require restricted export authorisation, zirconium ores remain subject to State Trading Enterprise treatment through Indian Rare Earths Limited, and dissolving-grade chemical wood pulp is prohibited for export.

Anti-dumping duty on Low Ash Metallurgical Coke addresses injurious dumped imports, with conditional end-use exclusions for specified products.
Anti-dumping duty is imposed on Low Ash Metallurgical Coke, being metallurgical coke with ash content below 18 per cent, imported from specified subject countries. The measure addresses dumping-related material injury to domestic industry. Exclusions apply to specified ultra-low phosphorous coke for ferroalloy manufacture, semi-coke or soft coke, and specified-sized coke for eligible pig iron manufacture, subject to applicable end-use undertakings and certification. The duty applies for five years from provisional-duty imposition unless earlier changed and is calculated in Indian currency at the notified exchange rate applicable on the bill-of-entry date.

Specified income exemption for a real estate regulatory authority depends on non-commercial activity, return filing, and unchanged income sources.
Specified income exemption is notified for the Chhattisgarh Real Estate Regulatory Authority under Schedule III read with section 11 of the Income-tax Act, 2025. Eligible income includes government grants, loans or advances, regulatory fees and penalties, and interest earned on such receipts. The exemption is conditional on no commercial activity, required income-tax return filing, and continuity of the Authority's activities and specified income. Non-compliance results in withdrawal of the exemption and initiation of proceedings.

Specified income tax exemption for the real estate regulator depends on non-commercial activity, unchanged income sources, and return filing compliance.
Tax exemption under section 10(46) of the Income-tax Act, 1961 is notified for the Chhattisgarh Real Estate Regulatory Authority for government grants, loans or advances, regulatory fees and penalties, and interest earned on those receipts. The exemption requires the Authority to avoid commercial activity, retain the same activities and nature of specified income, and file its income return as required. Non-compliance may result in penal action and withdrawal of the exemption. The notification operates retrospectively for the stated assessment years.

GST appellate authority appointment assigns appeals from specified senior officers and State Level LTU officers to Additional Commissioner Grade I.
The Additional Commissioner (ST) (Grade I) is nominated as the Appellate Authority for appeals against orders of Additional Commissioners (ST) and Joint Commissioners (ST) across all divisions, and orders of officers up to Deputy Commissioner (ST) rank in the State Level LTU. The appointment is made under the Telangana Goods and Services Tax Act, 2017 and Rule 109A of the Telangana Goods and Services Tax Rules, 2017, with effect from 02.06.2026.

Revisional authority hierarchy authorises State Tax officers to revise subordinate decisions within allotted divisions and territorial jurisdiction.
Revisional authority under the Telangana Goods and Services Tax Act, 2017 is assigned through a hierarchical authorisation framework for revision of decisions or orders. The Commissioner may revise orders of specified senior and subordinate State Tax officers. Additional Commissioners exercise revisional powers over designated subordinate officers within divisions allotted by the Commissioner, while Joint Commissioners and Deputy Commissioners exercise such powers over specified lower-level orders within their respective divisional territorial jurisdiction.

Appellate Tribunal filing timelines extend for specified earlier appeals and applications, while later matters retain statutory limitation periods.
Appellate Tribunal filing timelines under the Himachal Pradesh Goods and Services Tax Act, 2017 are notified up to 31 July 2026 for specified appeals and applications. Appeals against orders communicated before 1 May 2026 and applications relating to orders passed before 1 February 2026 may be filed by that date. Later appeals continue to carry a three-month period from communication, while later applications carry a six-month period from the passing of the order.

Kerala State GST rate schedules reclassify biris, tobacco products, pan masala and specified inhalation products while removing the 14% schedule.
Kerala State GST rate schedules are amended to place biris in the 9% schedule. Pan masala, specified tobacco and tobacco-substitute products, and specified non-combustible inhalation products containing tobacco, reconstituted tobacco, or nicotine substitutes are placed in the 20% schedule. The 14% schedule and related entries are omitted. The amendments are deemed effective from 1 February 2026.

GST rate schedule classification updates revise specified beverage tariff codes and apply retrospectively from the notified effective date.
Kerala State GST rate schedules are amended by substituting specified tariff classifications for entries concerning goods under heading 2202. The amendments revise classification codes in Schedule I, subject to 2.5% tax, and Schedule III, subject to 20% tax. The substitutions are made under the Kerala State Goods and Services Tax framework and are deemed effective from the notified effective date.

Block assessment returns now require Form ITR-BN for search and requisition cases, reporting undisclosed income, tax payments and credits.
Appendix IV introduces Form ITR-BN for block-period returns in search-and-seizure cases applying to searches initiated or requisitions made from 1 April 2026. The form requires taxpayer, search, block-period and prior-return details; computation and head-wise and item-wise disclosure of undisclosed income; tax, interest and payment-credit particulars; and verification. It distinguishes block periods according to the timing of execution of the last authorisation, requires provisional details in specified unexpired return-filing cases, and excludes part-year undisclosed income relating to international or specified domestic transactions where assessable outside block assessment.

Appellate Tribunal appeal deadlines are extended for earlier GST orders, while later matters follow statutory filing periods.
The filing deadline before the Appellate Tribunal is reset for specified pending GST appeals and applications, replacing the earlier deadline arrangement. Appeals against orders communicated before 1 May 2026, and applications relating to orders passed before 1 February 2026, may be filed up to 31 July 2026. Appeals and applications concerning later orders remain governed by the statutory filing periods of three months from communication and six months from the order date, respectively.

Suspension grade PVC resin imports become restricted below the prescribed CIF threshold, subject to export-oriented and authorised import exemptions.
Import policy for Suspension grade PVC resin (S-PVC) under ITC (HS) Code 39041020 is changed from Free to Restricted. For six months from publication, imports exceeding the prescribed CIF value remain Free, while imports at or below that value are Restricted. The minimum import price condition is inapplicable to 100% Export Oriented Units, Special Economic Zone units, and imports under the Advance Authorisation Scheme, provided imported inputs are not sold into the Domestic Tariff Area.

Municipal debt securities amendment corrigendum corrects clause numbering within inserted Schedule IB of the English notification.
The corrigendum corrects clause numbering in inserted Schedule IB of the English version of the municipal debt securities amendment notification. In paragraph 9.a, clauses (vi) to (x) are renumbered as clauses (i) to (v). In paragraph 9.b, clauses (iv) to (vi) are renumbered as clauses (i) to (iii).

Special Court jurisdiction under anti-money-laundering law is revised for CBI-related cases and specified Gujarat districts.
Special Court jurisdiction under the Prevention of Money-laundering Act is amended for Gujarat. CBI Special Courts at the City Civil and Sessions Court, Bhadra, Ahmedabad, are designated for cases involving CBI-related scheduled or predicate offences, or matters directed by the High Court of Gujarat. The Principal District Judge, Surat, is designated for cases pertaining to Surat, Navasari, Valsad, Tapi and Bharuch districts.

Tax exemption for specified welfare-board income depends on non-commercial activities, prescribed return filing, and continuity of qualifying income.
Tax exemption under Schedule III read with section 11 of the Income-tax Act, 2025 applies to specified income of the Kerala Headload Workers Welfare Board, Kochi, including government grants and loans, statutory levies, registration fees, employer deposits, member contributions, specified wages, and related interest. The Board must not undertake commercial activity, must file its income-tax return as prescribed, and must maintain unchanged activities and specified income. Non-compliance leads to withdrawal of exemption and proceedings under the Act.

Specified income tax exemption protects welfare board receipts, subject to non-commercial activity, unchanged income character, and return filing.
Tax exemption applies to the specified income of the Kerala Headload Workers Welfare Board, Kochi, including government grants and loans, statutory levies, registration fees, employer deposits, member contributions, specified wages, loans-and-advances interest, and interest on those receipts. The exemption requires the Board to avoid commercial activity, retain the same activities and income character, and file its income return as required. Failure to meet these conditions may lead to penal action and withdrawal of exemption.

Special Economic Zone de-notification rescinds the IT and IT-enabled services designation while preserving prior actions and omissions.
The Central Government rescinds the earlier notification designating an Information Technology and Information Technology Enabled Services Special Economic Zone at Kistapur Village, Telangana. The entire notified area is de-notified following the developer's proposal and the Development Commissioner's recommendation. The rescission operates prospectively under the Special Economic Zones Rules, 2006, and preserves actions taken or omitted before it took effect.

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.

Appellate Tribunal filing timelines distinguish legacy GST orders from subsequent orders, preserving ordinary appeal and application limitation periods.
Appellate Tribunal filing timelines are revised for legacy and subsequent orders. Appeals against orders communicated before 1 May 2026 may be filed up to 31 July 2026, while appeals for orders communicated on or after that date remain subject to the ordinary three-month period from communication. Applications for orders passed before 1 February 2026 may be filed up to 31 July 2026, while applications for orders passed on or after that date remain subject to the ordinary six-month period from passing.