Tripura GST rates updated: biris at 9%, pan masala and tobacco items at 20%; 14% schedule removed effective February.
The notification inserts HSN entries for biris into Schedule II at 9%, adds multiple tobacco and pan masala entries into Schedule III at 20%, and omits Schedule VII imposing 14%. These schedule amendments alter applicable state GST rates for the specified goods and take effect on the 1st day of February, 2026.

Pension fund Inbar Holding RSC Limited specified for tax exemption on eligible Indian investments subject to conditions.
Inbar Holding RSC Limited is specified as a specified person under clause (23FE) of section 10 for eligible investments in India until 31 March 2030, subject to conditions: file timely returns for relevant years; quarterly disclosure in Form No.10BBB; annual Form No.10BBC certification by an accountant; maintain segmented accounts for exempt investments; remain regulated under Abu Dhabi or UAE law; administer or invest assets solely to meet statutory obligations and defined contributions for retirement/social security plans; restrict earnings and assets to beneficiaries or permitted creditor repayments; prohibit borrowings for making investments in India; and avoid day-to-day participation in investees while retaining monitoring rights. Violation causes ineligibility for the exemption.

Protected-system designation secures customs and tax platforms by limiting access to written authorisation for specified users.
Computer resources supporting the ICEGATE Portal, its interconnected systems, ECCS, ACES-GST portal, related databases and associated dependencies are designated as protected systems under the Information Technology Act, 2000. Access is restricted to persons authorised in writing, including designated employees, need-based managed-service-provider personnel and third-party vendors, and case-specific consultants, regulators, government officials, auditors and stakeholders.

Occupational Safety and Health Code powers delegated to Administrators/Lieutenant Governors of specified union territories under presidential control.
The Administrator or Lieutenant Governor of specified Union Territories shall exercise the powers and discharge the functions of the appropriate Government under the Occupational Safety, Health and Working Conditions Code, 2020 for areas where those territories function as the appropriate Government; the delegation is made under article 239(1), is subject to the control of the President, continues until further orders, and supersedes earlier notifications to the extent inconsistent.

Delegation of industrial relations powers to union territory administrators under national code, subject to presidential control.
Delegation authorises the Administrators and Lieutenant Governors of specified Union Territories to exercise the powers and discharge the functions of the appropriate Government under the Industrial Relations Code, 2020, subject to the control of the President and until further orders, and supersedes earlier specified notifications except as to prior actions.

Liquidation process: liquidators must file prescribed forms and enclosures on the Board's electronic platform within set timelines.
Amendment requires liquidators to file prescribed Forms and enclosures on the Board's electronic platform within stipulated timelines, substituting clause (1) of regulation 47B to make electronic submission mandatory and time-bound for the liquidation process.

Anti-dumping duty on Flexible Slabstock Polyol imports remains in force until 17 June 2026 unless revoked.
The Central Government has inserted a paragraph in the principal notification to provide that the anti-dumping duty on Flexible Slabstock Polyol of molecular weight 3000-4000 originating in or exported from Saudi Arabia and the United Arab Emirates shall remain in force up to and inclusive of 17 June 2026, unless revoked, superseded or amended earlier.

Kerala GST rules: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and specified withdrawal process.
The rules provide for electronic grant of registration via the common portal within three working days based on data analysis and risk parameters. A new option under rule 14A permits registration for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, conditional on Aadhaar authentication and prohibition on duplicate registrations for the same PAN; withdrawal from this option requires FORM GST REG-32, specified return-filing and verification, and may be barred during pending cancellation proceedings.

GST amendment expands nominated agencies authorised to supply precious metals to exporters by referencing Lists 13-15 of Customs notification.
The notification substitutes the Explanation's clause (c) to define "Nominated Agency" as entities in Lists 13, 14 and 15 appended to Table 1 of Notification No.45/2025 Customs, thereby expanding agencies eligible under the earlier GST exemption for supply of gold/silver/platinum to exporters; the substitution is deemed effective from 1 November 2025.

Health Security se National Security Cess rules: registration, declaration, machine-based cess computation, monthly payment, abatement and enforcement procedures.
The rules implement registration, declaration, verification and payment processes for the Health Security se National Security Cess, requiring online registration (FORM HSNS REG-01), declaration of machine/process parameters (FORM HSNS DEC-01) verified by proper officers and Chartered Engineer certificates (FORM HSNS CE-01), monthly electronic payment (FORM HSNS PMT-01) and returns (FORM HSNS RET-01), with cess computed by maximum rated speed and package weight per Schedule II, abatement for prolonged non-operation, audit and record-keeping obligations, compounding and seizure procedures, and mandatory CCTV and retention requirements.

Health Security se National Security Cess Act commencement set for 1 February 2026 by Central Government notification.
The Central Government appoints 1 February 2026 as the date on which the provisions of the Health Security se National Security Cess Act, 2025 will come into force, by a Ministry of Finance, Department of Revenue notification dated 31 December 2025 issued under the statute and bearing the stated file reference.

Commencement of health security and national security cess provisions notified to take effect from 1 February 2026.
The Central Government appointed 1 February 2026 as the date on which the provisions of the Health Security se National Security Cess Act, 2025 come into force. The notification is issued under sub-section (2) of section 1 of the Act and serves as the commencement notification for the statutory provisions relating to the cess.

Director KYC compliance now requires periodic filing in Form DIR-3 KYC Web and timely updates for contact and address changes.
The amendment substitutes existing KYC filings with Form No. DIR-3 KYC Web and renames a regional director designation. Rule 12A requires every individual holding a DIN as on 31 March of a financial year to file KYC in Form No. DIR-3 KYC Web on or before 30 June of the immediately following every third consecutive financial year, and to submit the same form within 30 days of any change in personal mobile number, email address or residential address, along with the prescribed fee.

Government company indemnity bonds (Form STK-3A) must be executed by an authorised ministry representative of Under Secretary rank or equivalent.
The rules insert a proviso to require that the indemnity bond in Form STK-3A, for one or more directors appointed or nominated by the Central or State Government in any government company or its subsidiaries, shall be given by an authorised representative not below the rank of Under Secretary or equivalent in the administrative Ministry or Department of the Government on behalf of the company.

Retail sale price valuation rules expand for specified tobacco and pan masala goods under the GST framework.
A further amendment under the Nagaland Goods and Services Tax Act, 2017 expands the valuation framework for specified goods sold with a declared retail sale price. The inserted clause applies to supplies of pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion, where the goods fall under the specified tariff classifications and are packaged with a declared retail sale price. The notification defines retail sale price and sets rules for multiple declarations, altered prices, area-specific prices, and tariff interpretation.

Retail sale price valuation established for specified tobacco and pan masala goods, affecting GST valuation and declaration rules.
Amendment inserts a clause prescribing valuation by reference to the declared retail sale price for specified packaged goods (pan masala and various tobacco and nicotine products). It defines retail sale price as the maximum declared consumer price including all taxes; provides that where multiple, altered, or area-specific prices are declared the applicable declared price determines valuation; and applies First Schedule interpretation rules of the Customs Tariff Act to tariff descriptions. The amendment takes effect on the stated commencement date.

Valuation based on retail sale price establishes tax-inclusive pricing for specified tobacco products and sets supplier-paid tax consequences.
The amendment deems the value of supply of specified tobacco and nicotine-related packaged goods to be the declared retail sale price less tax, with tax amount computed by (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate); it defines applicable tax and retail sale price rules, and exempts non-manufacturer registered persons under rule 86B where the supplier has paid tax on that basis.

GST rate schedules restructured to reclassify tobacco and inhalation products, altering applicable state tax classifications.
Amendment revises state GST classification by inserting specified tariff entries for biris into the 9% schedule, adding multiple tobacco and inhalation-related items into the 20% schedule, and omitting the entire 14% schedule, thereby restructuring applicable GST rate schedules and updating the earlier notification.

Tariff values of edible oils, metals and areca nut fixed; new rates effective 1 January 2026.
The Central Board of Indirect Taxes & Customs substitutes three tables fixing tariff values for specified imports: TABLE-1 sets US$ per metric tonne values for edible oils and brass scrap; TABLE-2 fixes US$ values for specified forms of gold and silver with explanatory scope; TABLE-3 maintains the areca nut value at US$7679 per metric tonne. The amendment to the principal valuation notification is effective 1 January 2026.