Anti-dumping duty continuation on Flax Fabric extended, keeping existing import measures in force through February 2026.
The amendment inserts a provision keeping the anti-dumping duty on woven fabric with over fifty percent flax content (Flax Fabric) originating in or exported from China PR and Hong Kong in force up to and inclusive of 9th February, 2026, unless revoked, superseded or amended earlier, relying on the continuation-review powers under the Customs Tariff Act and the anti-dumping rules.

Security deposit lien for investment advisers secures payment of dues arising from online dispute resolution awards and proceedings.
The amendment requires the statutory deposit of investment advisers to be maintained in such form or manner as specified by the Board and to be marked as a lien in favour of a body corporate recognised by the Board for administration and supervision. The deposit shall be available for utilisation if the investment adviser fails to pay dues arising from arbitration and conciliation proceedings under the Online Dispute Resolution Mechanism or any other mechanism specified by the Board.

Deposit lien requirement for research analysts strengthens recovery by allowing use of liened deposit to satisfy dispute awards.
Regulation 8 is amended to require the deposit to be maintained in a form or manner specified by the Board and to be marked as a lien in favour of a Board recognised body corporate responsible for administration and supervision. The liened deposit may be utilised if the research analyst fails to pay dues arising from arbitration and conciliation proceedings under the Online Dispute Resolution Mechanism or other mechanisms specified by the Board.

Rajasthan SGST adjudication powers clarify jurisdiction and prior approval requirements for significant tax and input tax credit discrepancies.
Rajasthan SGST adjudication authority is revised for determining unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. Additional, Joint and Deputy Assistant Commissioners may act within territorial jurisdiction or throughout Rajasthan with prior permission of the Chief Commissioner. The framework covers non-fraud and fraud-related cases up to financial year 2023-24 and relevant discrepancies from financial year 2024-25 onward. Cases exceeding the prescribed threshold require prior approval of the concerned Additional Commissioner before adjudication proceedings begin.

Anti-dumping duty continuation on imported black toner maintains country- and producer-specific levies to address dumping and injury.
Continuation of anti-dumping duty is imposed on Black Toner in powder form under tariff heading 3707 from China PR, Malaysia and Taiwan, with producer- and country-specific rates per metric tonne denominated in USD. The notification excludes color toner, MICR toner, OEM-use toners, toner in cartridges and liquid toner, and prescribes a five-year levy period payable in Indian currency using the exchange rate notified under the Customs Act, with the bill of entry date as the relevant date for conversion.

Exemption under section 10(46) grants specified income relief to a municipal development trust subject to non-commercial and filing conditions.
Notification grants exemption under section 10(46) to West Bengal Municipal Development Fund Trust for specified income: interest from bank deposits, interest on term loans to urban local bodies, and upfront processing fees, subject to conditions prohibiting commercial activity, requiring unchanged activities and income nature across years, and mandating return filing as per the relevant provision of section 139; effective for specified past and current financial years.

Income exemption under section 10(46): specified receipts of All India Council Technical Education exempted subject to non commercial and filing conditions.
Notification under section 10(46) designates AICTE eligible for exemption on specified receipts (grants/subsidies, regulatory charges, RTI and examination fees, CMAT/GPAT fees, bank deposit interest, and miscellaneous charges). The exemption is subject to conditions that AICTE shall not engage in commercial activity, the nature of activities and specified income remains unchanged, and AICTE files returns under clause (g) of sub section (4C) of section 139. The notification is applied retrospectively for certain assessment years and prospectively for specified future assessment years, conditional on compliance.

Tax exemption for specified income under section 10(46) extends to Haryana State Pollution Control Board, subject to conditions.
Notification under section 10(46) grants exemption to Haryana State Pollution Control Board for specified receipts including government grants; consent, authorization, NOC, public hearing, analysis, testing and recognition fees; cess reimbursement and appeal fees; RTI fees; interest on staff loans and fixed deposits; and miscellaneous receipts. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and specified incomes across the relevant years, and filing returns as required under clause (g) of sub-section (4C) of section 139 of the Income-tax Act.

Tariff value fixation updated for edible oils, brass scrap, areca nut, gold and silver, substituting prior tariff tables.
The Central Board of Indirect Taxes & Customs, invoking powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification with revised tariff values for specified goods, including certain edible oils, brass scrap, areca nut, and defined forms of gold and silver, establishing new valuation benchmarks for customs purposes effective from the commencement date set in the notification.

Special Economic Zone designation establishes an approved SEZ with constituted Approval Committee and deemed inland container depot status.
Notification designates a 30.20 hectare area at Balinong, Changlang District as a Special Economic Zone, records fulfillment of statutory prerequisites and provides detailed geographical coordinates for the land parcel. The Central Government constitutes an Approval Committee comprising the Development Commissioner as Chairperson ex officio, specified ex officio members from commerce, customs, income tax, finance and state nominees, and a developer representative as special invitee. The SEZ is also declared to be deemed an Inland Container Depot under the Customs Act.

Nidhi recognition under section 406(1) Companies Act grants Shri Narayani formal statutory status to operate as a Nidhi.
The Central Government, under section 406(1) of the Companies Act, 2013, declares Shri Narayani (Kumbakonam) Nidhi Limited to be a Nidhi, granting it formal statutory recognition. The notification identifies the company by name and Corporate Identification Number and records its registered office in Kumbakonam, Tamil Nadu, as the administrative basis for the declaration.

Track and trace mechanism mandates unique identification marking and recordkeeping, with added penalties for noncompliance.
A statutory track and trace mechanism mandates affixation and electronic storage of a prescribed unique identification marking on specified goods, requires furnishing of records and machinery details, and payment for system costs; a new penalty provision imposes an additional monetary penalty for contravention, alongside existing penalties. Related amendments clarify definitions (including "plant and machinery"), expand cross references to IGST provisions, modify statement and return requirements, condition output tax reductions on recipient reversal of input tax credit, require partial prepayment to appeal penalty only orders, and amend Schedule III treatment of SEZ/FTWZ supplies.

Definition of specified premises revised; aligns with prior notification clause, amendment effective April 1, 2025.
The amendment substitutes item (c) in the Explanation to Notification No. 17/2017 - State Tax (Rate), redefining "specified premises" to have the meaning given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 - State Tax (Rate). The change is enacted under the power of sub-section (5) of section 9 of the Delhi GST Act, 2017 and takes effect from 1 April 2025.

Specified premises classification for hotel accommodation enables opt-in/out declarations governing GST treatment and filing obligations.
The notification redefines specified premises for hotel accommodation suppliers and inserts Annexures VII-IX prescribing opt-in and opt-out declaration forms. A premises qualifies as specified where prior-year accommodation exceeded the threshold, or where a registered person or registration applicant files the prescribed declaration within the specified filing windows. Declarations apply for the entire nominated financial year, continue into subsequent years unless changed, and must be filed separately for each premises; applicants must file within the short period after registration acknowledgement.

GST rate amendment expands concessional supply scope by including food inputs linked to fortified rice premix for ICDS.
The State Tax (Rate) notification is amended by inserting the clause "(c) food inputs for (a) above" in the Table against the entry for Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, thereby extending the notification's coverage to include food inputs connected to that supply. The amendment takes effect immediately.

Common Adjudicating Authority appointment for adjudication of provisional assessment notices against M/s Angus Dundee India Pvt. Ltd.
The Central Board of Indirect Taxes and Customs, under sections 3, 4(1) and 5(1)/5(1A) of the Customs Act, 1962, appoints specified officers as Common Adjudicating Authorities to exercise the powers and discharge duties of the originally named adjudicating officers for adjudication of listed show cause notices against M/s Angus Dundee India Pvt. Ltd., assigning Principal Commissioner/Commissioner, Import ICD Tughlakabad and specified Assistant/Deputy Commissioners to finalize provisional assessment proceedings.

Corrigendum to foreign trade notification updates official file reference and reclassifies provision to Part II Section 3 subsection (ii).
A corrigendum to Notification No. 51/2024-25 amends the official citation and placement of a policy provision, directing that the prior file number 'F.No. M-5012/300/2002/PC-2(A)./E-1657' and 'Part-I, Section 1' be read instead as the replacement S.O. designation and as 'Part-II, Section 3, Sub-section (ii)'; the correction is issued under the authority of the Foreign Trade (Development and Regulation) Act and promulgated by the Directorate General of Foreign Trade.

Immovable property: corrigendum limits "any property" to "any immovable property" in a GST notification.
Corrigendum replaces "any property" with "any immovable property" in the table entry at serial 5AB, column (2) of G.O.Ms.No.266, Revenue (Commercial Taxes) Department, dated 7th November, 2024, as published in the Andhra Pradesh Gazette, thereby confining the scope of the provision to immovable property.

Offshore derivative instruments and over-the-counter derivatives: new rules expand FPI inclusion and definitions in tax rules.
The amendment to rule 21AK inserts "over-the-counter derivatives" after "offshore derivative instruments", adds a "Foreign Portfolio Investor being a unit of an International Financial Services Centre" into sub-rule (1)(b)(i), inserts the Foreign Portfolio Investor after "offshore banking unit" in sub-rule (2), and revises the Explanation by rewording clause (v), adding "and" to clause (vi), and inserting clause (vii) to define "Foreign Portfolio Investor" as a person registered under the Foreign Portfolio Investors Regulations, 2019.

Corrigendum to Gazette Notification: replaces incorrect statutory order reference to clarify official S.O. citation in Foreign Trade Policy record.
Corrigendum to Gazette Notification No. 40/2024-25 amends the earlier notification by substituting the cited statutory order reference: the previous 'S.O. 7624(E)' is to be read as 'S.O. 5068(E)', the sole operative correction made under powers conferred by the Foreign Trade (Development and Regulation) Act, 1992 and relevant Foreign Trade Policy provisions.