Anti-dumping duty notification amended to reflect a producer name change for industrial laser machines from China PR.
Anti-dumping duty on imports of industrial laser machines used for cutting, marking or welding originating in or exported from China PR is amended to reflect a change in the name of the producer. The designated authority concluded that the entity's shareholders, share capital, ownership, management, legal status and structure remain unchanged and recommended substitution of the producer's name in the existing anti-dumping notification. The entry against Serial No. 5 is replaced so that "Bystronic (Shenzhen) Laser Technology Co., Ltd" becomes "DNE LASER (Guangdong) Co., Ltd.".

Specified actionable claims added to GST Schedule IV, with entries for betting, casinos, gambling, lottery, and online money gaming.
Amends the Jammu and Kashmir GST rate notification by inserting a Schedule IV entry for specified actionable claims under any Chapter, including claims involved in betting, casinos, gambling, horse racing, lottery, or online money gaming. It omits existing entries at S. Nos. 228 and 229 and adds a clause adopting meanings from the relevant GST enactments for undefined expressions. The amendment is deemed to have come into force on 1 October 2023.

Input tax credit rectification procedure notified for orders confirming wrong availment where credit is now eligible under amended provisions.
Special procedure is notified for rectification of orders issued under sections 73, 74, 107 or 108 confirming demand for wrong availment of input tax credit in contravention of section 16(4), where such credit is now available under section 16(5) or section 16(6) and no appeal has been filed. The affected person must apply electronically within six months, with the prescribed Annexure A particulars, and the original issuing authority is to decide the application and issue the rectified order, while following natural justice if the rectification adversely affects the person.

Tax payment deadline governs waiver of interest and penalty under section 128A for specified registered persons.
Payment of tax within the notified date is prescribed as a condition for availing waiver of interest and penalty under section 128A of the Jammu and Kashmir Goods and Services Tax Act, 2017. The notification fixes 31-03-2025 for registered persons to whom a notice, statement, or order under section 128A has been issued, and allows payment within six months from the order re-determining tax under section 73 for certain registered persons originally issued notice under section 74. The notification is deemed to have come into force from 1-11-2024.

Consent-based information sharing through Public Tech Platform for Frictionless Credit under the Jammu and Kashmir GST framework.
The Government of Jammu and Kashmir notifies Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common portal on a consent basis under section 158A of the Jammu and Kashmir Goods and Services Tax Act, 2017. The platform is described as an enterprise-grade open-architecture information technology platform for a large credit ecosystem, enabling digital access to information through standard, protocol-driven architecture and an open, shared API framework. The notification is deemed to have come into force on 22 February 2024.

GST rate revision for tobacco products and biris reshapes the Jammu and Kashmir tax schedule with retrospective effect.
GST rate structure under the Jammu and Kashmir Goods and Services Tax law is amended by inserting biris under the specified tobacco tariff entries in the reduced-rate schedule and by adding multiple tobacco and tobacco-related products to the higher-rate schedule. The amendment covers pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The notification also omits the earlier intermediate-rate schedule for the covered entries, with retrospective effect from 1 February 2026.

Retail sale price valuation for tobacco and pan masala goods expands under the Jammu and Kashmir GST notification amendment.
Insertion of an additional valuation clause under the Jammu and Kashmir GST notification to cover specified goods bearing a declared retail sale price, including 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. The clause treats the declared retail sale price as the basis for valuation and defines how multiple, altered, or area-specific retail sale prices are to be applied, while linking tariff classification terms to the Customs Tariff Act, 1975.

Retail sale price valuation governs specified tobacco and pan masala goods, with a limited rule 86B exemption for non-manufacturers.
Amends the Jammu and Kashmir Goods and Services Tax Rules, 2017 by inserting a valuation rule for specified goods, including pan masala and tobacco products, under which the value of supply is deemed to be the retail sale price declared on the goods, less the applicable tax amount calculated by the prescribed formula. The rule defines retail sale price and sets out valuation rules for multiple declared prices, altered prices, and area-specific prices, and also creates a limited exemption from rule 86B for non-manufacturers in respect of such goods where tax has been paid on the basis of retail sale price.

GST refund and appeal withdrawal rules are aligned for mixed-period demands under the specified settlement mechanism.
The Jammu and Kashmir Goods and Services Tax Rules, 2017 are amended to regulate refund and appeal-withdrawal treatment under section 128A where a notice, statement or order covers both the specified period and another period. No refund is available for tax, interest or penalty already discharged for the entire period before commencement of the amendment. In mixed-period cases, the applicant must intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period, and the authority may proceed for the remaining period.

Advance ruling authority constitution under Punjab GST law reconstituted with nominees from Central and State Governments.
Section 96 of the Punjab Goods and Services Tax Act, 2017 is invoked to constitute the Punjab Authority for Advance Ruling, superseding the earlier notification and reconstituting the Authority with two members appointed by the Central Government and the State Government of Punjab. The members notified are Sh. Avnish Prashar, Joint Commissioner, Central Goods and Services Tax Commissionerate, Ludhiana, and Mr. Ajay Kumar, Joint Commissioner, State Tax, Punjab, thereby formalising the Authority's composition under the State GST framework.

Online gaming taxation notification covers money gaming, other gaming and casino actionable claims under GST law.
The Government of Jammu and Kashmir, under section 15(5) of the Jammu and Kashmir Goods and Services Tax Act, 2017, has notified the supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos for the purposes of the said sub-section. The notification is deemed to have come into force with effect from 1 October 2023.

Retrospective commencement of GST amendment provisions through notification appoints the effective date for specified statutory sections.
The Government of Jammu and Kashmir appointed 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the Jammu and Kashmir Goods and Services Tax (Second Amendment) Act, 2025 are deemed to have come into force.

Certificates of Origin self-certification scheme for approved exporters and invoice matching requirements for export verification.
Certificates of Origin for exports from India are to be issued only by agencies authorised by the Directorate General of Foreign Trade, and the authorised agencies must issue them in the manner prescribed by DGFT from time to time. IEC holders using Certificates of Origin must use the same invoice numbers in the Certificates of Origin and the corresponding Shipping Bills so that automated verification can be carried out. An optional Approved Exporter Scheme for self-certification of origin is introduced for manufacturers who are also Status Holders, subject to prescribed infrastructure, capacity, trained manpower, and the terms of the relevant agreement.

Customs appointment of inland container depot expands loading and unloading facility at Panoli, Bharuch for import and export goods.
The notification amends Notification No. 12/97-Customs (N.T.) by inserting Panoli, Bharuch in Gujarat as an Inland Container Depot for the unloading of imported goods and the loading of export goods or any class of such goods. It operates within the existing framework of places appointed for loading and unloading under the Customs Act, 1962, extending the specified customs handling facility to the newly added location.

Export policy for wood pellets and wood briquettes shifts to restricted authorization under the revised trade regime.
Export policy for wood pellets and wood briquettes under Chapter 44 of ITC (HS) 2022 is amended with immediate effect. Wood pellets under HS 44013100 are revised from Prohibited to Restricted, and wood briquettes under HS 44013200 are revised from Free to Restricted. Both items may now be exported only under a Restricted Export Authorization, replacing the earlier policy permissions.

Employees' Deposit-Linked Insurance Scheme corrigenda clarify exemption, damages, nominee eligibility, wage terminology and drafting references throughout the notified scheme.
The corrigenda correct the Employees' Deposit-Linked Insurance Scheme, 2026 through textual, grammatical, typographical and formatting amendments. They revise references concerning employer damages, exempted provident funds, continuing conditions for exemption, wages and eligible family members or nominees. The amendments also standardise Deposit-Linked terminology, correct headings and internal expressions, revise a formula notation, and rectify drafting and spelling errors.

Staggered commencement of West Bengal GST Amendment Act notifies immediate and deemed effective dates for specified provisions.
Brings into force the West Bengal Goods and Services Tax (Amendment) Act, 2026 in stages under section 1(2). Section 1 takes effect immediately on notification of the Act, while the specified provisions of section 2 and section 4 are deemed to have come into force on 1 October 2025.

Assistance in collection of taxes under the India-Japan tax pact takes effect for requests made after 8 July 2025.
Implementation of the India-Japan Memorandum of Understanding on assistance in collection of taxes under Article 26A of the double taxation convention. The Memorandum, signed at Tokyo and New Delhi, applies to requests for collection of taxes made after the later date of signature by the two competent authorities, and has effect in India for requests made after 8 July 2025. The Central Government, under section 90(1) of the Income-tax Act, 1961, notified that all provisions of the Memorandum set out in the Annexure shall be given effect in the Union of India.

Tariff values for edible oils, brass scrap, gold, silver and areca nuts are revised for customs valuation.
Tariff values under the customs valuation notification are revised by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The notification continues the existing tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil, brass scrap and areca nuts, while prescribing tariff values for specified categories of gold and silver used for customs purposes. The revised tariff values take effect from 3 April 2026.

Retail sale price valuation rule reshapes GST treatment for specified tobacco and pan masala goods with a linked rule 86B exemption.
The amendment inserts a valuation rule for specified goods, including pan masala and tobacco-related products, under which the value of supply is deemed to be the retail sale price declared on the goods less applicable tax. It also defines retail sale price for valuation purposes and addresses multiple declarations, altered declarations, and area-specific prices. A related amendment to rule 86B exempts a registered person other than a manufacturer only for goods taxed on a retail sale price basis by the supplier.