Definition of Nominated Agency updated to reference specified customs notification lists, altering GST rate notification effective November first.
The notification substitutes clause (c) of the Explanation in Notification No.26/2018 State Tax (Rate) to define "Nominated Agency" as the entities specified in Lists 13, 14 and 15 appended to Table I of Notification No.45/2025 Customs (24 October, 2025). The amendment is made under sub section (1) of section 11 of the Goods and Services Tax Act, on GST Council recommendation, and comes into force on 1 November, 2025.

GST amendment: specified provisions of the 2025 Act deemed to have come into force from 1 October 2025.
The State Government appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5 and sections 7 to 14 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2025 shall be deemed to have come into force, by notification issued under the Act's commencement provision and promulgated in the name of the Governor.

Scientific research approval under section 35(1)(iia) recognises Hari Shankar Singhania Elastomer Institute for specified assessment years.
Approval is accorded to M/s Hari Shankar Singhania Elastomer & Tyre Research Institute for Scientific Research under clause (iia) of sub section (1) of section 35 of the Income tax Act, 1961 read with Rule 5F of the Income tax Rules, 1962, and is applicable for five assessment years from A.Y. 2022 23 to A.Y. 2026 27.

Puducherry GST amendment commencement set for 1 October 2025 for specified sections of the Act.
Designates 1 October 2025 as the commencement date for clauses (ii) and (iii) of section 2, sections 3-5 and sections 7-15 of the Puducherry Goods and Services Tax (Second Amendment) Act, 2025, under the authority of sub-section (2) of section 1, by notification issued by the Commercial Taxes Secretariat and signed by the Secretary-cum-Commissioner (ST).

GST rate notification amended to redefine Nominated Agency by reference to customs notification lists, effective 1 November 2025.
The notification substitutes clause (c) in the Explanation to Notification No. 26/2018-Puducherry GST (Rate) with a new definition: "Nominated Agency" means the entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs (24 October 2025), and the amendment comes into force on 1 November 2025.

Tamil Nadu GST: electronic registration within three days and an Aadhaar linked opt in for low monthly output tax liability.
The amendment mandates electronic registration within three working days via the common portal where identification is established by data analysis and risk parameters (Rule 9A). It creates Rule 14A allowing applicants with monthly output tax liability to registered persons not exceeding two lakh fifty thousand rupees to opt for electronic registration, subject to mandatory Aadhaar authentication, prohibition of duplicate registrations under the same PAN, and specified withdrawal procedures through FORM GST REG-32 with return-filing and verification conditions.

GST electronic registration option for low monthly output tax payers enabled, subject to Aadhaar authentication and portal verification.
The amendment establishes an electronic registration route granting registration within three working days via common portal identification using data analysis and risk parameters, and introduces a threshold-based option for persons whose monthly output tax liability to registered persons does not exceed the specified limit, conditioned on mandatory Aadhaar authentication, prohibition of duplicate registrations under the same PAN in the same jurisdiction, and prescribed verification, withdrawal (FORM GST REG-32) and order procedures (FORM GST REG-33/REG-05).

India-Belgium tax treaty protocol expands information exchange and mutual assistance in tax collection, including criminal tax matters and bank information.
The Amending Protocol revises definitions (including competent authority and criminal tax matters), replaces the Exchange of Information article to mandate broad, confidential information exchange and compulsory information gathering measures (including bank and fiduciary-held information) subject to specified exceptions, and replaces Aid and Assistance in Recovery with an Assistance in the Collection of Taxes article obliging mutual acceptance and enforcement or conservancy of "revenue claims" under domestic law subject to proportionality and public policy limits. The Protocol enters into force on the later notification date and is to be given effect in India.

Anti-dumping duty on flax fabric imports maintained to counter continued dumping and material injury to domestic industry.
Imposition of anti-dumping duty on imported woven flax or linen fabric with more than 50% flax content from China PR and Hong Kong is continued following findings of increased imports, price suppression, undercutting, continued dumping and material injury; the Government has prescribed differentiated per-metre duties tied to origin/export combinations under the relevant customs tariff heading, payable in Indian currency and effective for five years unless earlier revoked.

Tax exemption for specified income of Ayodhya Development Authority notified, conditioned on continued status under the state urban planning law.
Notification grants tax exemption for specified income of Ayodhya Vikas Pradhikaran by invoking sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, identifying the authority under the Uttar Pradesh Urban Planning and Development Act, 1973, and making the exemption effective from the assessment year 2024-25 subject to the condition that the authority continues to exist under the state statute and serve one or more purposes set out in sub-clause (a) of clause (46A).

Tax exemption under section 10(46): specified incomes of Haryana Building and Other Construction Workers Welfare Board exempt subject to conditions.
Notification grants exemption under clause (46) of section 10 to the Haryana Building and Other Construction Workers Welfare Board for registration fees and yearly subscriptions from registered workers, proceeds of cess under the Building and Other Construction Workers Welfare Cess Act, and interest on bank deposits, subject to conditions that the Board shall not engage in commercial activity, that activities and specified income remain unchanged, and that the Board file returns as required under clause (g) of sub-section (4C) of section 139; applicability is to financial years 2025-26 to 2029-30.

Arm's length price tolerance set; actual transaction price deemed arm's length when variation falls within notified tolerances.
Notification prescribes a tolerance band for determining arm's length price under section 92C, deeming the actual transaction price to be the arm's length price where variation between the statutory arm's length price and the actual price falls within prescribed tolerances. It distinguishes wholesale trading by objective criteria-high purchase cost share of finished goods and low average monthly closing inventory relative to sales-and applies a narrower tolerance to such trading while applying a wider tolerance to other transactions, thereby limiting transfer pricing adjustments within the notified band.

GST registration and low-turnover option: electronic grant tied to Aadhaar and Rs. 2.5 lakh monthly threshold.
The rules provide that applicants identified by the common portal through data analysis and risk parameters shall be granted registration electronically within three working days. Rule 14A permits taxpayers with monthly output tax liability to registered persons not exceeding two lakh fifty thousand rupees to opt for electronic registration only after Aadhaar authentication; withdrawal from the option requires FORM GST REG-32, prescribed returns, verification procedures and is barred where proceedings under section 29 are initiated.

Tamil Nadu GST amendment defines Nominated Agency by reference to Customs notification lists; effective 1 Nov 2025.
The amendment substitutes clause (c) in the Explanation to Notification No. II(2)/CTR/1099(e-5)/2018 to define "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs (24 October 2025), and declares the amendment to be deemed to have come into force on 1 November 2025.

Electronic cargo tracking system rules expand specified rail and road transhipment routes for cargo moving from Indian ports to Nepal.
Electronic cargo tracking system regulations for transhipment of cargo to Nepal are amended by substituting the application provision of the 2019 Regulations. The framework covers cargo originating from Kolkata, Haldia and Vishakhapatnam and moving through specified rail or rail-road routes to Birgunj and Biratnagar in Nepal, including transit through Batnaha and the Indian Customs Yard at Jogbani.

Red Sanders export restricted; restricted export authorisations and state-wise quotas set for artificially propagated stocks.
Export of Red Sanders wood in log form and roots from cultivation-origin private land is restricted and permitted only under a Restricted Export Authorisation. Applications must include attested Certificates of Origin from the PCCF and a post verification stock certificate from a PCCF nominated authority; authorisations are issued on merits and subject to quantity ceilings and international trade convention conditions. A yearly quota allocation mechanism informed by National Detrimental Findings will set state-wise quotas. Wild specimens have a zero export quota unless States implement geo referenced digital inventories and specific management and harvest plans with approved rotation periods. Annual state quotas for artificially propagated material total 1,290 MT.

Karnataka Housing Board granted tax exemption under section 10(46A), effective AY2024 25, subject to maintaining board status and specified purposes.
Central Government notification recognises Karnataka Housing Board (PAN: AAAJK0398K) under the clause granting tax exemption in section 10(46A), effective from assessment year 2024 25, conditional on continued constitution under the Karnataka Housing Board Act, 1962 and retention of one or more purposes specified in the relevant sub clause; the memorandum records retrospective effect without adverse impact on any person.

Companies amendment defines financing business to include NBFC and IFSC finance company lending and guarantees in ordinary course.
Amendment defines business of financing industrial enterprises for rule 11: for NBFCs it includes giving loans or providing guarantees or security for loan repayment in the ordinary course of business; for IFSC-registered Finance Companies it includes the lending and related activities specified in the Finance Company Regulations when undertaken in the ordinary course of business.

Nominated Agency definition under Tripura SGST exemption notification is aligned with entities listed in the referenced Customs notification.
Tripura SGST exemption notification is amended by substituting the definition of "Nominated Agency" in Notification No. 26/2018-State Tax (Rate). A Nominated Agency now means an entity specified in Lists 13, 14 and 15 appended to Table I of the referenced Customs notification. The amendment takes effect from 1 November 2025.

Optional electronic GST registration enables low-liability taxpayers to register quickly, subject to Aadhaar authentication and prescribed withdrawal conditions
New rule 14A provides an optional electronic registration route for applicants under rule 8 whose monthly output tax liability on supplies made to registered persons does not exceed the prescribed threshold. Successful Aadhaar authentication is required, and registration is to be granted electronically within three working days. Withdrawal requires FORM GST REG-32, furnishing prescribed returns, updated registration particulars where necessary, and no pending cancellation proceedings under section 29. The proper officer issues FORM GST REG-33 allowing withdrawal or FORM GST REG-05 rejecting it. Following allowed withdrawal, the threshold may be exceeded from the first day of the succeeding month.