GST rate amendment adds specified cancer medicines, extruded savoury snacks and revised seat classifications to state tax schedules.
The amendment inserts three specified medicines into the lower-rate GST schedule; adds extruded or expanded savoury or salted products manufactured through extrusion into an intermediate-rate schedule and amends the description of un-fried or un-cooked snack pellets to include such extruded products; and substitutes and adds tariff entries to reclassify various seats, including a dedicated entry for motor vehicle seats. The notification is declared effective from the earlier specified date.

Institute of Advanced Medical Research approval grants scientific research tax recognition for five assessment years.
Approval is accorded to M/s Institute of Advanced Medical Research & Innovations Forum for Scientific Research under clause (iia) of sub section (1) of the Income tax Act read with the Income tax Rules, identifying the entity by PAN and registered office. The notification is issued by the Principal Chief Commissioner of Income Tax (Exemptions) and applies for five Assessment Years, from AY 2025 26 to AY 2029 30, with a certification that retrospective effect does not adversely affect any person.

Mazumdar Shaw Medical Foundation approved for scientific research recognition under income tax rules, valid AY 2025-26 to 2029-30.
Approval is accorded to M/s Mazumdar Shaw Medical Foundation for recognition for Scientific Research under the income tax provision governing research expenditure read with the implementing rule; the entity is identified by PAN and address. The approval applies for five assessment years from 2025-26 to 2029-30 and is issued by the Principal Chief Commissioner of Income Tax (Exemptions) with a certification that retrospective effect does not adversely affect any person.

KYC record upload recognized via KRA or direct CKYCRR submission, with KRA uploads deemed equivalent for compliance.
Rule 9 provisions under the Prevention of Money-laundering (Maintenance of Records) Rules, 2005 apply to SEBI-defined intermediaries with modifications: reporting entities may upload KYC records to the Central KYC Records Registry directly or through a KYC Registration Agency; uploads and updates forwarded by a KRA to CKYCRR are deemed to be uploads by the reporting entity; CKYCRR notifications to KRAs are deemed to inform reporting entities of updates; and reporting entities may retrieve KYC records from CKYCRR directly or via a KRA.

Punjab GST amendments introduce track and trace, unique identification markings, stricter credit note rules and enhanced penalties for noncompliance.
The Act expands defined terms including a new unique identification marking, omits certain sub-sections in sections 12 and 13, clarifies "plant and machinery" retrospectively, tightens credit note and input tax reversal interaction, replaces "auto-generated statement" language with broader "statement" requirements, adds conditions on time limits, mandates upfront deposits for appeals against penalty-only orders, creates a monetary penalty for contraventions related to section 148A, and establishes a track and trace framework requiring affixation of unique markings, recordkeeping, disclosures and prescribed payments; Schedule III is also amended with retrospective effects for specified supplies.

Tariff values for edible oils, brass scrap, gold, silver and areca nut fixed effective 16 October 2025.
The Central Board of Indirect Taxes & Customs, exercising powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix specified tariff values in US dollars for edible oils, brass scrap, areca nuts, and for gold and silver (per 10 grams or per kilogram as applicable). The substituted tables distinguish forms and exclusions for precious metals. The amendment is effective from 16 October 2025.

Import Policy Change: Pesticide HS codes now require insecticide registration or permits, with selected items subject to restrictions.
Amendment revises import policy conditions for specified ITC (HS) codes in Chapters 29 and 38, making imports of listed pesticides subject to an import permit or a Certificate of Registration issued by the insecticide registration authority and compliance with the Insecticides Act; certain items are designated restricted and one specific formulation is subject to differentiated value based treatment, with the policy to be reviewed after one year.

Import policy amendments align ITC(HS) 2022 with Finance Act 2025; pesticides now require CIB&RC registration for import.
The ITC (HS) 2022 Schedule I (Import Policy) is amended to align with the Finance Act, 2025: HS codes, descriptions and policy conditions are revised; a new Policy Condition No. 07 requires pesticides to have CIB&RC registration and not be prohibited under the Insecticides Act, 1968; tariff lines are designated Deleted, Free, Restricted or State Trading Enterprise; supplementary and chapter notes identifying covered substances and conformity standards are updated; amendments take immediate effect and are published on the DGFT website.

Import restriction on roasted areca nuts bars low-value consignments; exemption for EOUs, SEZ units and advance authorisations.
Amendment to Schedule-I (Import Policy) modifies ITC (HS) Codes 08028090 and 20081991: Areca Nut under 08028090 is prohibited except when the CIF equals or exceeds the stated per kilogram threshold; Roasted Areca Nuts under 20081991 with CIF below the stated threshold are prohibited while other roasted nuts and seeds remain free. The minimum import price threshold does not apply to imports by 100% Export Oriented Units, SEZ units, or imports under the Advance Authorization Scheme.

Tax exemption under section 10(46A) granted to a notified housing authority, effective from an earlier assessment year.
Notification recognises U.P. Awas Evam Vikas Parishad as an authority for the purposes of clause (46A) of section 10 of the Income-tax Act, making its specified income eligible for tax exemption, conditional on its constitution under the Uttar Pradesh Awas Evam Vikas Parishad Adhiniyam, 1965 and continuation of one or more specified purposes; effective from the assessment year 2024-2025 with certification that no person is adversely affected by retrospective effect.

Tax exemption under section 10(46A): Rajasthan State Seed and Organic Certification Agency notified as authority, effective assessment year 2024-2025
Central Government notifies Rajasthan State Seed and Organic Certification Agency (PAN: AAAAR4064L) as an authority constituted under the Seeds Act, 1966 for purposes of the income-tax exemption clause corresponding to clause 46A of section 10. The notification is effective from assessment year 2024-2025, conditional on the assessee continuing to be an authority under the Seeds Act with one or more specified purposes. An explanatory memorandum states no person is adversely affected by retrospective effect.

Chennai Metropolitan Water Supply and Sewerage Board granted tax exemption on specified income, effective assessment year 2024-25.
Central notification grants tax exemption on specified income to the Chennai Metropolitan Water Supply and Sewerage Board, constituted under the 1978 Act, effective from assessment year 2024-2025, subject to the continuing condition that the Board remains constituted under the Act and retains one or more of the purposes specified in the exemption clause; the explanatory memorandum certifies no person is adversely affected by retrospective effect.

Insolvency process amendment removes specific regulatory provisions and narrows form disclosure requirements under the code.
The amendment, made under the Insolvency and Bankruptcy Code, takes effect on publication and implements targeted changes: it omits regulation 39C, modifies regulation 39D by adding a conjunction after the Companies Act reference in clause (a) and omitting clause (b), and deletes point (b) of paragraph 15 in Form H, thereby removing specified regulatory provisions and a form requirement from the principal regulations.

Liquidation process regulations amended to apply prospectively and remove specified clauses affecting going concern sales.
The 2025 amendment applies prospectively to liquidations where sale as a going concern has not commenced, omits clause (f) of regulation 31A(1), rewords and removes specified subclauses of regulation 32 including insertion of "or", substitution of punctuation and omission of clauses (e) and (f) with a proviso reference change, and omits regulation 32A, thereby removing identified provisions and realigning internal references in the liquidation regulations.

GST biometric authentication facilitation centres are renamed and assigned substituted addresses for registration-related access in Rajasthan.
GST registration biometric authentication facilitation centres in Rajasthan are amended under the Rajasthan Goods and Services Tax Rules, 2017. The centre at serial number 24 is renamed Statue Circle, Jaipur, with a substituted address at the Office of the Principal Commissioner, CGST and Central Excise. The centre at serial number 72 is renamed Vidhyadhar Nagar, Jaipur, with a substituted address at the Office of the Deputy/Assistant Commissioner, CGST and Central Excise. The substitutions take effect from 9 October 2025.

Chilled and frozen meat exports now require proof of remittance to the Meat Export Development Fund before shipment.
Exports of specified chilled and frozen meat products shall be permitted only upon submission of proof of remittance to the Meat Export Development Fund (MEDF); this additional Export Policy Condition is inserted into Chapter 2, Schedule II (Export Policy) of the ITC(HS) 2022 and applies to listed bovine meat and offal HS codes, taking effect from 29.10.2025.

Import restriction on Sulfadiazine API imposed; exemptions for Advance Authorization, EOUs and SEZ supplies not sold domestically.
Import of Sulfadiazine API under Chapter 29 of ITC (HS), 2022, Schedule I is now subject to a Restricted import policy where consignments fall below a specified CIF value threshold, effective immediately and until the notified review date. Imports by Advance Authorization holders, Export Oriented Units (EOUs), and units in Special Economic Zones (SEZs) are exempt from the MIP condition provided the imports are not sold into the Domestic Tariff Area.

REEIMS registration requirement now mandatory for specified solar and wind imports; advance, port specific filings and end use declarations required.
Imports of specified HS codes used exclusively in solar projects or for wind electricity generation must undergo mandatory REEIMS registration prior to import for air, sea and land shipments; registrations require advance submission (two days for air; five days for sea and land), are port specific, valid for a limited period, carry no fee, permit multiple consignments under one registration, and require an importer declaration of intended end use.

Exemption from annual GST return filing for eligible small taxpayers reduces filing obligations following GST Council recommendation.
The notification exempts registered persons whose aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, issued under the first proviso to the relevant provision of the Himachal Pradesh GST Act on the recommendation of the GST Council.

Provisional GST refunds barred for non Aadhaar authenticated taxpayers and suppliers of areca, pan masala, tobacco, essential oils.
Notification excludes two categories from provisional refund eligibility: registered persons not Aadhaar authenticated under rule 10B, and suppliers of listed goods (areca nuts; pan masala; tobacco and manufactured tobacco substitutes; essential oils), applying the Customs Tariff Act, 1975 interpretive rules to identify goods. The restriction is effective from 1 October 2025.