Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articl...
Central Government de-notifies an area of 0.66 hectare thereby making the resultant notified area as 17.3307 hectares at Kadubeesanahalli Village, Tal...
Extension in Minimum Import Price (MIP) Condition of specific items covered under Chapter 48 of ITC HS, 2022, Schedule -I (Import Policy)
Show AI Summary
Minimum Import Price extension for Virgin Multi-layer Paper Board imports continues the existing import-price floor under the policy framework. Extension of the Minimum Import Price (MIP) condition for specified items under Chapter 48 of ITC HS, 2022, Schedule-I (Import Policy), in continuation of earlier notifications and a policy circular. The measure applies to imports of Virgin Multi-layer Paper Board (VPB) covered by the identified ITC (HS) codes and extends the existing MIP arrangement up to 30.09.2026, with all other terms and conditions remaining unchanged from the earlier notification.
Seeks to amend various Customs Notifications to align them with changes made vide Finance Act, 2026
Show AI Summary
Customs exemption notifications realigned with revised tariff entries and duty rates under the Finance Act, 2026 amendments. Customs exemption and tariff notifications are amended to align multiple existing notifications with changes made vide the Finance Act, 2026. The notification substitutes specified tariff items, sub-headings and ranges across numerous customs notifications, revises operative tariff coverage for listed goods, and omits certain entries where stated. It also updates selected customs duty rate entries, including provisions relating to compound preparations for making non-alcoholic beverages and other goods, so that the scheduled entries conform to the revised tariff structure.
Seeks to amend various Customs(ADD) Notifications to align them with changes made vide Finance Act, 2026
Show AI Summary
Anti-dumping duty tariff classifications updated across existing customs notifications to reflect revised product codes and effective dates. Anti-dumping duty notifications under the Customs Tariff Act, 1975 are amended to align the notified tariff classifications with changes introduced by the Finance Act, 2026. The Central Government, acting under section 9A of the Customs Tariff Act, 1975 and the relevant anti-dumping duty rules, substitutes specified tariff item numbers in five existing customs (ADD) notifications so that the coverage of the notifications reflects the updated tariff structure. The amendments revise the tariff codes mentioned in five notifications by replacing the earlier item numbers with the corresponding revised classifications. The notification is to come into force on 1 May 2026.
Seeks to amend various Customs (CVD) Notification to align them with changes made vide Finance Act, 2026.
Show AI Summary
Countervailing duty classification update revises customs tariff headings and applies the amended schedule from 1 May 2026. Countervailing duty notification is amended to align the customs CVD schedule with changes made under the Finance Act, 2026. The principal notification on subsidised articles is modified by substituting tariff heading 7305 11 29 with 7305 11 41 and 7305 11 49 wherever it occurs. The amendment operates as a classification update within the existing countervailing duty framework and applies from 1 May 2026.
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026
Show AI Summary
GST rate classification amended for specific tariff entries in integrated tax schedules, effective from 1 May 2026. Amends the Integrated Tax (Rate) notification to align tariff entries with changes under the Finance Act, 2026. It substitutes specified classification codes in Schedule I at 5% and Schedule III at 40% against the relevant serial numbers, and takes effect from 1 May 2026.
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026
Show AI Summary
CGST rate schedule amendments revise tariff classification entries for specified goods and take effect from 1 May 2026. Amends the Central Goods and Services Tax rate notification to align schedule entries with changes made by the Finance Act, 2026. It revises tariff classification entries in Schedule I at 2.5% and Schedule III at 20% by substituting the specified HSN codes against the relevant serial numbers, including goods classified under heading 2202 99 and related sub-classifications. The notification is issued under the CGST Act on the recommendation of the Council and takes effect from 1 May 2026.
Seeks to amend Notification No 9/2025 - Union Territory tax (Rate) to align them with changes made vide Finance Act, 2026
Show AI Summary
Tariff classification amendments revise Union Territory tax rate entries for specified goods, effective from 1 May 2026. Tariff entries under the Union Territory tax rate notification are amended to align the notified goods classification with changes made by the Finance Act, 2026. In Schedule I at 2.5%, the entries against serial numbers 150 and 151 are substituted to refer to specified heading codes for certain beverage classifications. In Schedule III at 20%, the entries against serial numbers 2 and 3 are substituted to revise the applicable heading codes for specified goods classifications. The notification comes into force from 1 May 2026.
Seeks to bring in force provisions of relating to the Legal Metrology Act, 2009- Jan Vishwas (Amendment of Provisions) Act, 2026
Show AI Summary
Legal Metrology Act commencement notified under the Jan Vishwas Amendment Act, activating the specified schedule entry. The Central Government has appointed 1 May 2026 as the commencement date for the provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026 relating to serial number 66 and the corresponding Schedule entries concerning the Legal Metrology Act, 2009. The notification is issued under sub-section (2) of section 1 of the 2026 Amendment Act and brings the specified amendment into force.
Wheat export policy remains prohibited, with limited additional shipment permitted subject to DGFT-issued modalities and food security requests. The export policy for Wheat under HS Codes 10011900 and 10019910 remains Prohibited, but an additional 25 Lakh Metric Tonnes is permitted subject to modalities to be notified separately by DGFT through a Public Notice. The existing policy condition also continues, allowing exports on the basis of Government of India permission to other countries to meet food security needs and on requests from those governments, over and above the permitted additional quantity.
Society registration cancellation power now includes notice, appeal, and finality safeguards under the Delhi amendment. Insertion of section 12D confers power on the Registrar to cancel the registration of a society by written order where the registration, name, or change of name is contrary to the Act or any other law, where the society's activities or proposed activities are subversive of its objects or opposed to public policy, or where registration or renewal was obtained by misrepresentation or fraud. Before cancellation, the society must be given a reasonable opportunity to alter its name or object or to show cause, and an appeal lies to the Commissioner whose decision is final.
Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of AIR of duty drawback of Gold jewellery and silver jewellery/articles
Show AI Summary
Duty drawback rates for gold and silver jewellery are revised through substitution of the applicable tariff item values. Revision of the All Industry Rate of duty drawback for gold jewellery and silver jewellery/articles is made by amending the Schedule to the principal Customs notification. In Chapter 71, the drawback figures for tariff items 711301, 711302 and 711401 are substituted with revised values, updating the applicable drawback rates for the specified jewellery categories under the existing drawback framework.
Amendment in Notification No. 12/97-Customs (N.T.) dated the 2nd April, 1997 - Inland Container Depots for loading and unloading of goods
Show AI Summary
Customs depot designation updated to include Village Hirnoda, Jaipur for import unloading and export loading. Amends the customs notification governing places appointed for loading and unloading of goods in Rajasthan. The entry against Kishangarh is renumbered, and Village Hirnoda, Jaipur is inserted as a place for unloading imported goods and loading export goods or any class of such goods. The amendment further modifies the principal notification on inland container depots and related customs handling locations.
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of March,2026 till 21.04.2026
Show AI Summary
GSTR-3B return filing deadline extension allows March return filing later under state GST rules for registered taxpayers. Extension of the due date for furnishing FORM GSTR-3B for March, 2026 permits registered persons required to file returns under section 39 read with rule 61 of the West Bengal Goods and Services Tax Rules, 2017 to furnish the return by 21 April 2026. The notification is issued by the Commissioner of State Tax on the recommendations of the GST Council under the power to extend the return-filing due date and is stated to take effect from 20 April 2026.
Corrigendum of No. CT-4-2-0001-2023-Sec-1-V (CT) (09) dated 31-03-2026
Show AI Summary
Correction of prescribed date replaces the stated later deadline with 31 May 2026 in the relevant notification. The Madhya Pradesh Commercial Tax Department corrects Notification No. CT-4-2-0001-2023-Sec-1-V (CT) (09), published on 31 March 2026. In lines 7 and 13, the date "28 February 2027" is to be read as "31 May 2026".
Telangana Goods and Services Tax Rules, 2017 - Amendment to certain rules
Show AI Summary
Retail sale price valuation applies to specified tobacco and pan masala supplies under the Telangana GST framework. Specified supplies of goods bearing retail sale price are notified for valuation under the Telangana Goods and Services Tax Act, 2017. The notified goods include pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The retail sale price is the maximum declared price on packaged goods, and where more than one price is declared, the highest price applies.
Corrigendum corrects section cross-references in the Finance Act, 2026 published text without changing substance. A corrigendum corrects multiple section references in the Finance Act, 2026 as published in the Gazette of India. It replaces erroneous citations with the corresponding corrected section numbers at specified pages and lines. The instrument is confined to rectifying cross-references and makes no substantive change to the legislative scheme.
Corrigendum - Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026)
Show AI Summary
Decriminalising language corrected in a corrigendum that also fixes typographical errors in the published Act text. A corrigendum to the Jan Vishwas (Amendment of Provisions) Act, 2026 corrects drafting and typographical errors in the published text. It substitutes "decriminalising" for "descriminalising" in the long title and replaces "molluse" with "mollusca" and "Westem" with "Western" in specified lines. The instrument is confined to textual rectification and does not alter the substantive scheme of the Act.
Haryana Goods and Services Tax (Second Amendment) Rules, 2026.
Show AI Summary
GST rule amendment expands officer coverage under rule 109A by adding Joint Commissioner alongside Additional Commissioner. The Haryana Goods and Services Tax Rules, 2017 are amended to expand the officers referenced in rule 109A. In sub-rule (1), clause (a), and in sub-rule (2), clause (a), the words "or Joint Commissioner" are inserted after the words "Additional Commissioner". The amendment broadens the category of officers empowered under the specified rule.
Central Government de-notifies an area of 0.66 hectare thereby making the resultant notified area as 17.3307 hectares at Kadubeesanahalli Village, Taluk Varthur Hobli, Bangalore District, in the State of Karnataka
Show AI Summary
Special Economic Zone de-notification reduces the notified area and records the resulting land use framework for the site. The Central Government de-notifies 0.66 hectare from the Cessna Garden Developers Private Limited Special Economic Zone for Information Technology and Information Technology Enabled Services at Kadubeesanahalli Village, Karnataka. The action is taken under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006 after State Government approval, recommendation by the Development Commissioner, and satisfaction of statutory requirements. The de-notified land consists of Survey No. 17/3 (P) and Survey No. 17/4, leaving a resultant notified area of 17.3307 hectares.
Companies (Registration Offices and Fees) Amendment Rules, 2026.
Show AI Summary
DIR-3 KYC Web fee structure revised for timely filing, delayed filing, DIN reactivation, and change filings. The Companies (Registration Offices and Fees) Amendment Rules, 2026 revise the fee schedule for Form No. DIR-3 KYC Web under rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014. Filing within the prescribed timeline attracts no fee, while late filing or filing for reactivation of a Director Identification Number attracts a fee of Rs. 5,000. Re-filing the form for any change under sub-rule (2) of rule 12A attracts a fee of Rs. 500 for each filing.
Wage compliance rules establish minimum wage calculations, rest-day protections, bonus procedures, claims processes, and mandatory employer records.
The Wages (Central) Rules, 2026 regulate minimum wages, floor wages, wage payment, deductions, bonus, the Central Advisory Board, undisbursed employee dues, claims and compliance under the Code on Wages, 2019. They prescribe daily wage calculation, periodic variable dearness allowance revision, working hours, weekly rest and overtime safeguards. Employers must maintain prescribed registers, issue wage slips, file returns electronically, follow procedures for fines and deductions, and use specified claim, appeal, nomination and composition processes. The Rules also establish procedures for contractual-worker wage and bonus payment, bonus computation, Board governance and deposit of unpaid dues.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 2762
Join Channel
TaxTMI 