Retail sale price valuation expands to specified tobacco and pan masala supplies under the Jharkhand GST notification.
Valuation under the Jharkhand Goods and Services Tax law is amended to cover supplies of specified goods bearing a declared retail sale price, including pan masala and various tobacco products. Retail sale price means the maximum packaged price declared to the ultimate consumer and includes taxes and cesses; if multiple prices are declared, the highest applies, and area-wise prices apply for valuation in the relevant area. The notification adopts the Customs Tariff Act classification and interpretive rules and is deemed effective from 1 February 2026.

Electronic GST registration and withdrawal option introduced for low-liability taxpayers with Aadhaar authentication and return-filing conditions.
Amends the Jharkhand Goods and Services Tax Rules, 2017 to provide for electronic grant of registration through the common portal based on data analysis and risk parameters, and to introduce a separate registration option for persons whose monthly output tax liability to registered persons does not exceed the prescribed threshold. The amendment also prescribes Aadhaar authentication, return-filing conditions, withdrawal procedure, verification requirements, and rejection where cancellation proceedings are pending. The registration forms are correspondingly revised to incorporate the new option, withdrawal application, and related notices and orders.

Import policy restrictions on Chapter 71 precious metal goods are revised immediately with special exemptions and no transitional benefit.
Import policy under Chapter 71 of ITC (HS) 2022 is amended with immediate effect to revise the status and conditions for specified precious metal and precious metal-clad goods. New Policy Condition No. 7 exempts imports by 100% Export Oriented Units, SEZ units, and certain gems and jewellery export schemes, subject to domestic tariff area restrictions and product-specific limits for certain platinum and precious metal alloys. The amended restrictions apply notwithstanding paragraph 1.05(b) of FTP 2023, and transitional arrangements are unavailable.

Special Economic Zone de-notification reduces the notified area after statutory approval and administrative recommendation.
De-notification of land from a Special Economic Zone was made in respect of the sector specific Information Technology/Information Technology Enabled Services SEZ at Kundalahalli Village, Karnataka. The Central Government noted the proposal to reduce the SEZ area by 6.28 hectares, the State Government's approval, and the Development Commissioner's recommendation. On being satisfied that the statutory requirements were fulfilled, the Central Government de-notified the identified land parcels by survey number, leaving a resultant notified area of 3.52 hectares.

PAN correction forms and filing procedure prescribed for individuals and non-individuals under the income-tax rules.
Specification of application forms and filing procedure for PAN correction provides for PAN CR-01 for individuals and PAN CR-02 for non-individuals, with forms, guidelines and submission modes set out in the annexure. The order permits physical filing at PAN Centres of UTIITSL or Protean eGov, or online filing through their websites, and applies from 01.04.2026. The attached guidelines prescribe mandatory particulars, supporting documents, photograph and signature requirements, and category-specific completion of the correction application.

Agriculture Infrastructure and Development Cess exemption for ammonium nitrate under the notified tariff entry and period.
Agriculture Infrastructure and Development Cess is exempted for ammonium nitrate falling under tariff item 3102 30 00, with the applicable rate fixed at nil for the notified period. The exemption is limited to the described goods and tariff classification under the customs exemption framework. It takes effect from 2 April 2026 and continues up to and inclusive of 15 July 2026, according to the notification.

Basic customs duty exemption for specified chemicals and polymer products on import into India during the notified period.
Basic customs duty is exempted on specified imported chemicals, petrochemicals and polymer products under section 25(1) of the Customs Act, 1962. The exemption applies to listed goods such as ammonia, toluene, styrene, methanol, monoethylene glycol, purified terephthalic acid, polypropylene, polystyrene, PVC, PET chips and other specified resins and polymers. The notification operates from 2 April 2026 up to and inclusive of 15 July 2026.

Import policy restrictions on jewellery under CTH 7113 take immediate effect, with limited exemptions preserved for CEPA and export units.
Import policy for items under CTH 7113 is amended with immediate effect, changing specified jewellery and parts entries from Free to Restricted. The revised policy applies notwithstanding transitional arrangements and irrespective of prior contracts, letters of credit, advance payments, shipment status, or other commitments. Certain gold jewellery imports remain permitted without an import licence under a valid India-UAE CEPA TRQ, and exemptions are preserved for 100% Export Oriented Units, SEZ units, and specified Gems and Jewellery export schemes.

Export of essential commodities to Maldives allowed for FY 2026-27 subject to port limits, environmental clearances and health certification.
Export of essential commodities to the Republic of Maldives during FY 2026-27 was permitted under a bilateral trade arrangement for the notified quantities of eggs, potatoes, onions, rice, wheat flour, sugar, dal, stone aggregate and river sand. The exports were exempt from existing or future restrictions or prohibitions, but prohibited or restricted items could move only through six designated Customs Stations. Additional conditions applied to river sand, stone aggregate and eggs, including environmental clearances, State approvals, CRZ compliance and an Export Health Certificate for eggs.

Appeal disposal time limits for pending VAT and allied tax appeals are extended to enable appellate adjudication.
The State Government extends the disposal time limit for specified pending appeals under the Madhya Pradesh VAT Act and allied taxation laws. The measure applies to appeals before Appellate Authorities under the VAT, central sales tax, entry tax, luxury, entertainment and advertisement tax, and specified cess laws. The notification invokes the appellate-disposal power under the Madhya Pradesh VAT Act and states that the extension is necessary because the pending appeals could not be disposed of within the applicable period despite efforts by the Appellate Authorities.

RoDTEP Scheme continuation keeps export remission benefits, rates, and value caps unchanged for eligible products.
The RoDTEP Scheme continues for eligible export products on the same terms, with existing rates and value caps remaining unchanged during the extended period. Eligible exports made during that period remain entitled to RoDTEP benefits subject to the existing scheme conditions.

Zero-duty re-import facility for cut and polished diamonds gets a one-time extension for affected shipments.
A one-time relaxation under the Foreign Trade Policy 2023 extends the re-import period for eligible cut and polished diamond shipments where the original period expires between 1 March 2026 and 31 May 2026. In such cases, the re-import period is automatically extended by 30 days from expiry, preserving access to the zero-duty re-import facility for the affected exports.

Free import policy for Tur/Pigeon Peas extended under the foreign trade policy framework.
Extension of the free import policy for Tur/Pigeon Peas (Cajanus Cajan) under ITC (HS) 0713 60 00 by amending the import policy conditions in Schedule I of ITC (HS) 2022. The revised policy condition continues the item's import status as "Free" for the extended period stated in the notification, replacing the earlier end date with the new terminal date. The notification operates as a change in import policy under the Foreign Trade (Development and Regulation) Act, 1992 and the Foreign Trade Policy, 2023.

Free import policy for Urad extended under the Foreign Trade Policy framework and ITC HS schedule.
The import policy for Urad under ITC (HS) Code 07133110 is amended to extend the Free import condition. Imports of the specified commodity, earlier free up to 31.03.2026, are now free up to 31.03.2027 under the Foreign Trade Policy framework and Schedule I of ITC (HS) 2022.

Yellow peas import policy extended with free import status, no minimum import price condition, and monitoring system registration.
Import policy for Yellow Peas under ITC(HS) Code 07131010 is extended up to 31 March 2027, preserving the existing conditions in earlier notifications. Import remains free without the minimum import price condition and without port restriction, subject to registration on the online Import Monitoring System, for consignments where the Bill of Lading is issued on or before 31 March 2027.

Minimum Import Price extension keeps Virgin Multi-layer Paper Board imports under the same import restriction framework.
Minimum Import Price condition for specified items under Chapter 48 of ITC HS, 2022, Schedule I (Import Policy) is extended for a further period of one month. The extension is issued under the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy 2023, in continuation of the earlier notification and policy circular governing the same import restriction. The notification continues the Minimum Import Price requirement applicable to Virgin Multi-layer Paper Board imported under the specified ITC (HS) codes, preserving the earlier terms and conditions.

General anti-avoidance rule carve-out refined for income from pre-2017 investments under amended tax rules.
The Income-tax (Amendment) Rules, 2026 amend rule 128 of the Income-tax Rules, 2026 with effect from 1 April 2026. The amendment revises the carve-out for income from transfer of investments made before 1 April 2017, and restates that Chapter XI applies to any arrangement irrespective of when entered into, where the tax benefit is obtained on or after 1 April 2017, subject to the stated exclusion for such pre-2017 investments.

Chapter X-A scope narrowed for transfer income from pre-April 2017 investments under amended income-tax rules.
Rule 10U of the Income-tax Rules, 1962 is amended to exclude income from transfer of investments made before 1 April 2017 from the specified Chapter X-A framework. The revised rule also states that Chapter X-A applies to arrangements irrespective of when entered into only for tax benefits obtained on or after 1 April 2017, subject to the same exclusion for transfer income from pre-1 April 2017 investments.

Tax exemption for Rajasthan Electricity Regulatory Commission notified under the Income-tax Act, subject to continuing statutory conditions.
Tax exemption is notified for Rajasthan Electricity Regulatory Commission under clause (46A) of section 10 of the Income-tax Act, 1961. The notification applies from the assessment year 2026-27, subject to the continuing condition that the entity remains a Commission constituted under the Electricity Regulatory Commissions Act, 1998 and satisfies the specified purposes under sub-clause (a) of clause (46A).

Courier imports clearance rules revised for detained goods, re-export requests, and removal of value-based threshold.
Courier imports clearance is amended by omitting a regulatory sub-clause, revising the handling of uncleared imported goods after thirty days, and introducing a request mechanism for re-export or return after fifteen days subject to no prohibition, restriction, or enforcement proceedings. Storage and holding charges for detained goods are made payable by the authorised courier. The amendment also removes the value-based threshold from the first proviso to regulation 6(3).