Commencement of amendment provisions under GST law, with staggered dates notified for different sections.
The State Government appoints commencement dates for provisions of the Nagaland Goods and Services (Tenth Amendment) Act, 2024. Sections 6, 30, 36 and 38 come into force from 27 September 2024, while Sections 2 to 5, 7 to 29, 31 to 35 and 37 come into force from 1 November 2024. The notification is deemed to have come into force with effect from 27 September 2024.

Tariff value fixation updated for edible oils, brass scrap, areca nut, gold and silver; new rates now effective.
The notification substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal notification to fix tariff values for specified imports: edible oils (various palm and soybean oil grades), brass scrap and areca nut on a per metric tonne basis, and gold and silver in specified forms on a per weight basis, with descriptions of included/excluded forms and definitions such as "gold findings." The amendment is made under the powers of the Customs Act and takes effect from the fourteenth day of February, 2026.

Amnesty Scheme-2026 offers tax rebate and waiver for qualifying outstanding tax demands subject to specified deposits and conditions.
The Amnesty Scheme-2026, effective until 30.09.2026, grants tax rebate and waiver of interest, penalty and late fee for outstanding demands and disputed amounts up to specified categories (including entries up to one crore) on deposit conditions: deposit 50% of tax upfront and pay remaining tax and accrued interest/penalties within the scheme period or ten days of final demand communication; applicants must convey willingness electronically and undertake withdrawal of pending litigation; prior deposits and Amnesty Scheme-2025 cases are subject to specified adjustments.

GST rate amendment updates tax treatment of specified tobacco and nicotine products, inserts tariff entries and removes a prior schedule.
The notification amends Notification No. 09/2025 by inserting specified tariff entries for biris into the 9% schedule and by adding multiple tobacco- and nicotine-related tariff entries (including pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and products intended for inhalation without combustion) into the 20% schedule, and by omitting the prior Schedule VII that attracted 14%. The amendment is effected under the Delhi GST Act provisions and is effective from the first day of February, 2026.

Definition of Nominated Agency expanded to listed customs entities, altering applicability of SGST rate notification from the stated commencement.
The notification substitutes clause (c) of the Explanation to define "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs, thereby aligning the State rate notification's eligible agencies with the enumerated customs lists; the amendment is effected under section 11 authority and applies from the stated commencement.

Companies Law: amendment under section 458 expands Regional Directors list and fixes commencement as 16 February 2026.
Amendment substitutes the list of designated Regional Directors in the prior notification, replacing the roster naming Regional Directors at Mumbai, Kolkata, Chennai, New Delhi, Ahmedabad, Hyderabad and Shillong with a new roster naming Regional Directors at Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi; the Central Government issues this change under its delegated powers and fixes the commencement date as 16 February 2026.

Delegation of power revised: list of regional directors substituted to reallocate delegated authority under Companies law.
Amends the prior notification by substituting the enumerated Regional Directors named in the earlier instrument with a revised list of Regional Directors, thereby reallocating the delegation of powers conferred by the prior notification; issued under section 458 of the Companies Act, 2013, and coming into force on the stated commencement date.

Delegation of powers under section 458: updated Regional Directors list substituted, altering authorised regional offices and delegation.
Amendment under section 458 substitutes the former list of Regional Directors with a new list - replacing "Regional Directors at Mumbai, Kolkata, Chennai, New Delhi, Ahmedabad, Hyderabad and Shillong" with "Regional Directors at Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi" - and provides that the amendment applies prospectively while preserving actions done or omitted before the amendment; it declares a specified commencement date.

Delegation of powers updated: list of Regional Directors substituted and designated offices reassigned with prospective effect.
The notification substitutes the earlier list of Regional Directors empowered to receive reports under the delegated provisions with a new list of specified regional offices and declares that the amendment takes effect from 16th February, 2026, while not affecting prior acts or omissions.

Delegation of powers under Companies Act: regional office designation for Northern Region amended effective mid-February by notification.
Amendment under section 458 of the Companies Act, 2013 substitutes the phrase "office of Regional Director at Noida" in notification S.O. 1354(E) with "Regional Director, Northern Region Directorate I, Headquarter at New Delhi," and provides that this substitution shall take effect from the 16th day of February, 2026, subject to a saving for acts done or omitted before the amendment.

Delegation of powers updated: Regional Directors' offices expanded and substituted, altering administrative delegation under companies law.
Amendment revises the enumerated list of Regional Director offices empowered under section 458 of the Companies Act, 2013 by substituting a new set of cities for the prior list, thereby reallocating the territorial allocation of delegated powers; the notification also specifies the date on which the substitution takes effect.

Appointment of Registrars of Companies as adjudicating officers with specified territorial jurisdictions and appeal route.
This notification appoints specified Registrars of Companies (including Registrars cum Official Liquidators) as adjudicating officers under the Companies Act, 2013 for defined States, Union Territories and districts, superseding earlier Ministry notifications; appeals from their orders lie to the concerned Regional Director; pending proceedings and appeals as of commencement will be governed by this notification, which takes effect on 16 February 2026 under section 454 of the Act read with the Companies (Adjudication of Penalties) Rules, 2014.

Delegation of powers to regional directors updated, expanding authorised offices and applying delegation to limited liability partnerships.
The Central Government amends the prior notification to substitute the list of Regional Directors authorised to exercise delegated powers under the Companies Act as applied to limited liability partnerships with a revised roster naming Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi, and declares the amendment to come into force on the specified commencement date while preserving prior actions or omissions.

Appointment of adjudicating officers under section 76A: Registrars assigned jurisdiction and appeals to Regional Director commence under new notification.
Appointment of adjudicating officers under section 76A of the Limited Liability Partnership Act, 2008 assigns specified Registrars of Companies to exercise adjudicatory functions within the territorial jurisdictions listed. Appeals from orders of these adjudicating officers shall lie to the Regional Director having jurisdiction, and pending proceedings and appeals as on commencement are to be dealt with under this notification, which takes effect on the stated commencement date.

Toluene Di Isocyanate imports face renewed anti dumping duties with producer specific US$ per MT rates and five year duration.
Imposition of anti-dumping duty on TDI having isomer content 80:20 from European Union and Saudi Arabia with producer-specific and residual rates per metric tonne in US dollars (Covestro US$221.04/MT; Borsod Chem US$102.05/MT; other rates US$217.55-344.33/MT). The measure, limited to the 80:20 grade, supersedes the 2021 notification, is effective for five years from publication, payable in Indian currency, and uses the Ministry-specified exchange rate with the bill-of-entry date as the relevant date.

Special Economic Zone rescinded for a 2.56 hectare IT SEZ, following de-notification proposal and state NOC.
The Central Government rescinds Notification S.O. 3463(E) (8 Nov 2016) that had notified 2.56 hectares as an SEZ proposed by M/s. Cognizant; rescission is under the first proviso to rule 8 of the SEZ Rules read with section 4 of the SEZ Act. Cognizant proposed de-notification, the State issued a No Objection Certificate and confirmed post de-notification land use conformity, and the Development Commissioner recommended de-notification. The rescission preserves actions done or omitted before its operation.

Restriction on end-use of borrowed funds bars specified sectors and tightens ECB reporting, security and maturity requirements.
Amendments substitute definitions, add a prohibition on specific end uses of borrowed funds (including chit funds, nidhi companies, specified real estate and certain agricultural and plantation activities, trading in transferable development rights, most securities transactions and repayment of restricted domestic INR loans), revise individual INR borrowing from non residents to require inward remittance and non repatriation, and replace Schedule I with a comprehensive ECB framework covering eligible borrowers and lenders, currency and form of borrowing, limits, minimum average maturity periods, cost and security rules, refinancing, conversion to non debt instruments, drawdown via Loan Registration Number, and detailed reporting obligations through the designated AD Category I bank.

Halal certification requirements expand to additional meat export destinations, with phased compliance timelines and existing accreditation conditions retained.
Halal certification requirements under the India Conformity Assessment Scheme (I-CAS)-Halal are extended to twenty additional countries for exports of specified meat and meat products. Compliance applies after a two-week transition period for all newly listed countries except Egypt. Egypt is subject to a nine-month implementation period for system readiness and onboarding and accreditation of certification bodies. Existing requirements for certification by NABCB-accredited bodies and compliance with importing-country regulations continue unchanged.

New Kolkata Rajarhat SEZ de-notified 7.1826 hectares, reducing the SEZ to 3.2987 hectares for DTA use.
Central Government, acting on the developer's proposal, State Government approval and Development Commissioner recommendation, de-notifies 7.1826 hectares (Plot No. II-F/1, Block-II-F, Action Area II, New Kolkata Township Rajarhat) of the Information Technology SEZ, reducing the SEZ to 3.2987 hectares; the de-notified land is to be used for Domestic Tariff Area purposes and the measure is taken under the executive powers provided by the SEZ Act proviso and rule 8 of the SEZ Rules.

Tariff value fixation: substitution of customs valuation tables setting unit values for edible oils, metals, and areca nut.
Amendment substituting TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to set tariff values for edible oils, brass scrap, areca nut, and specified categories of gold and silver, with unit values stated in US dollars and most values unchanged; includes scope explanations for precious metals and provides the effective date of the amendment.