Appellate Tribunal appeal limitation sets a filing deadline for backlog appeals and a three-month period for subsequent appeals.
Appellate Tribunal appeal limitation under the Himachal Pradesh Goods and Services Tax Act, 2017 is notified for backlog and subsequent appeals. Appeals against orders communicated before 1 April 2026 may be filed up to 30 June 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from communication of the order to the appellant.

Wheat export policy remains prohibited, with limited permitted exports and continued government permission for food security needs.
Wheat exports remain Prohibited under HS Codes 10011900 and 10019910, but export of 25 Lakh Metric Tonnes is permitted subject to separate modalities to be notified by the Directorate General of Foreign Trade. The existing condition allowing exports on Government of India permission to meet other countries' food security needs also continues to apply over and above the permitted quantity.

Export policy amendment permits additional wheat flour exports under HS Code 1101, subject to separate DGFT modalities.
Amendment in the export policy for wheat flour and related products under HS Code 1101 permits an additional quantity of 5 lakh metric tonnes for export, over and above the quantity already allowed under the earlier notification. The item description includes wheat or meslin flour (atta), maida, semolina (ravi/sirgi), wholemeal atta and resultant atta. The export policy otherwise remains prohibited, and the additional export quantity is subject to modalities and procedure to be notified separately through a DGFT public notice.

Appeal filing deadline: tribunal appeals subject to a specified cut-off and a three-month period from communication.
Fixes 30 June 2026 as the last date to file appeals before the Appellate Tribunal for orders communicated before 1 April 2026; orders communicated on or after 1 April 2026 are appealable within three months from communication. The notification is made under the Act's enabling provision and is effective from 17 September 2025.

Tariff value fixation for imports establishes specified valuation rates and clarifies scope for precious metals and commodities.
Fixation of tariff values by the Central Board of Indirect Taxes & Customs substitutes tables in the principal customs notification to set US dollar tariff values for edible oils, brass scrap, areca nut, and specified forms of gold and silver; retained numerical values are indicated as unchanged for listed items, scope and form-based qualifications for precious metals are stated, and the amendments take effect from 25th February, 2026.

Currency declaration thresholds require use of a CDF for foreign exchange above specified thresholds and production at conversion.
The amendment inserts a Currency Declaration Form Annex requiring passengers with foreign exchange above specified thresholds to declare aggregate foreign exchange on arrival. Passengers must produce the CDF to an authorised bank or money changer when converting or reconverting currency and retain it if not all declared foreign exchange is encashed for presentation to Customs on departure. The form requires passenger identification and Customs certification; travellers' cheque details need not be furnished and foreign tourists need not provide an address.

RoDTEP rate rationalisation limits export benefits to half of notified rates, with a carve-out for selected HS chapters.
The RoDTEP Scheme was rationalised by reducing the applicable rates for all HS lines in Appendix 4R and Appendix 4RE to 50% of the existing rates and, where relevant, to 50% of the notified value caps, with immediate effect. A corrigenda clarified that the reduced rates and value caps would not apply to exports falling under ITC HS Chapters 01 to 24, leaving the restriction operative for the remaining covered HS lines.

Appeal filing deadline: notified cutoff for prior orders, with subsequent orders subject to a fixed post-communication filing period.
Notification designates a specific cutoff date as the final day for filing appeals before the Appellate Tribunal for orders communicated before a stated calendar date; orders communicated on or after that date may be appealed within a three-month period from the date of communication.

GSTAT appeal filing timelines set a transitional deadline for earlier orders and a three-month period for later communications.
Appeals before the Goods and Services Tax Appellate Tribunal under the Tripura State Goods and Services Tax Act, 2017 may be filed up to 30 June 2026 where the relevant order was communicated before 1 April 2026. Appeals against orders communicated on or after 1 April 2026 must be filed within three months from the date of communication to the appellant.

E-way bill waiver for road-testing motor vehicles permitted subject to bond, delivery challan, recordkeeping and reporting obligations.
Waiver of the e-way bill requirement under sub-rule (5) of rule 138A of MGST Rules, 2017 is permitted for a specified taxpayer solely for transportation of motor vehicles for road testing not constituting supply, subject to execution of a bond covering vehicle value, use of pre authenticated duplicate delivery challans containing prescribed particulars, trade plate compliance, maintenance of dispatch/return records, monthly reporting to the jurisdictional State Tax Officer, furnishing additional information on request, and revocation on non compliance; permission is time limited to the financial year stated.

Advance ruling authority membership is reconstituted through substituted designations and postings under the Kerala GST framework.
The Kerala Government amends the notification constituting the Kerala Authority for Advance Ruling under the Kerala State Goods and Services Tax Act, 2017. It substitutes the entries for two members, designating the Additional/Joint Commissioner in the Chief Commissioner's Office, Central Tax, Central Excise and Customs, Thiruvananthapuram Zone, and Shri. Mansur M I, Joint Commissioner, Taxpayer Services, Thiruvananthapuram. The amendment replaces the earlier specified member designations and postings.

De-notification of Special Economic Zone area reduces SEZ land, adjusting notified area under SEZ Act and rules.
The Central Government de-notifies 0.2760 hectares from the ASF Insignia sector specific Special Economic Zone at Village Gwal Pahari, Gurugram, resulting in a revised total SEZ area of 14.5545 hectares, exercising statutory powers under the Special Economic Zones Act and Rules after developer proposal, State Government approval and Development Commissioner recommendation.

Tariff valuation update fixes customs values for edible oils, brass scrap, gold, silver and areca nut, effective from notified date.
Notification substitutes TABLE-1, TABLE-2 and TABLE-3 to fix customs tariff values for imports: specified edible oils (various palm and soya bean oil products), brass scrap (all grades), gold and silver in defined forms, and areca nuts. The substituted tables set the operative tariff values in US dollar terms, include explanatory notes limiting the scope of certain precious-metal entries, and prescribe the effective date from which these tariff values apply.

Nodal officer designation for GST intelligence aligns IT intermediary rule compliance with IGST Act section 14A(3) obligations.
The Principal Additional Director General/Additional Director General (Intelligence) of the Directorate General of GST Intelligence Headquarters is designated as the nodal officer under clause (b) of sub section (3) of section 79 of the Information Technology Act, 2000 read with clause (d) of sub rule (1) of rule 3 of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Amendment Rules, 2025, for purposes related to section 14A(3) of the Integrated Goods and Services Tax Act, 2017; this Notification supersedes S.O. 95(E) and is effective from publication in the Official Gazette.

Repeal of legacy labour laws with tribunal functions preserved until new code authorities become functional.
The Amendment substitutes section 104(1) to repeal specified legacy labour enactments from the date appointed in the notification under section 1(3), and provides that, notwithstanding such repeal, tribunals and statutory authorities constituted under the repealed enactments shall continue to function until tribunals and statutory authorities under the Industrial Relations Code become functional; the Act is titled the Industrial Relations Code (Amendment) Act, 2026 and is deemed to have come into force from 21st November, 2025.

GST rate schedules updated for tobacco products, including biris, pan masala, and other manufactured tobacco entries.
GST rate schedules under the Andhra Pradesh Goods and Services Tax framework are amended by inserting biris under Schedule II at 9% and by inserting pan masala, unmanufactured tobacco, cigars, cigarettes, other manufactured tobacco products, and tobacco or nicotine-substitute inhalation products under Schedule III at 20%, with the corresponding tobacco entry excluding biris. The amendment also omits Schedule VII at 14%, thereby removing that rate category from the notification.

Retail sale price valuation for specified tobacco and pan masala supplies is notified under the goods and services tax framework.
Valuation of specified packaged goods under the Andhra Pradesh Goods and Services Tax regime is brought under retail sale price basis by an amendment under section 15(5) of the Andhra Pradesh Goods and Services Tax Act, 2017. The notification covers certain tobacco and pan masala products where retail sale price is declared, defines retail sale price as the maximum package price inclusive of taxes and levies, and sets rules for multiple prices, altered prices, and area-specific prices. It also applies Customs Tariff Act classification rules and comes into force on 1 February 2026.

Retail sale price valuation governs specified tobacco goods under amended GST rules, with a limited exemption for certain registered persons.
Prescribes a special valuation method for specified goods under the Andhra Pradesh Goods and Services Tax Rules, 2017 by inserting rule 31D. For pan masala, unmanufactured tobacco, cigars, other manufactured tobacco products, and products containing tobacco or nicotine substitutes intended for inhalation without combustion, the value of supply is deemed to be the declared retail sale price less the applicable tax. The rule also defines retail sale price and the treatment of multiple, altered, or area-specific declared prices.

Drawback rate revision updates All Industry Rates of Duty Drawback for specified Chapter 71 tariff items under customs notification.
Amends Notification No. 77/2023-Customs (N.T.) by substituting revised figures in column (4) of the Schedule for three specified Chapter 71 tariff items, thereby revising the All Industry Rates of Duty Drawback for those items; the amendment is made under the statutory authority conferred by the Customs Act, the Central Excise Act and the Drawback Rules and records the notification and file references for administrative continuity.

Appeal filing period extended for orders communicated before April; standard three-month limitation applies thereafter.
The notification declares 30th June, 2026 as the final date to file appeals where the order was communicated before 1st April, 2026, and provides that for orders communicated on or after 1st April, 2026 the standard three-month limitation for filing appeals applies from the date of communication; it is issued under the power conferred by sub section (1) of Section 112 of the Tamil Nadu Goods and Services Tax Act, 2017.