Tax classification: Gene therapy added to state GST schedule and pre-packaged definition revised, effective immediately.
Insertion into the State GST rate schedule adds Gene Therapy under a new entry S. No. 105A with the applicable rate, and the Explanation is amended to substitute the definition of 'pre-packaged and labelled' to mean commodities for retail sale not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the declarations required by that Act; the notification is effective immediately.

Restriction on company layers: amended rules substitute Form CRL-1 requiring return of subsidiary layers and authorised digital signature.
The Amendment Rules 2025 substitute Form CRL-1 to require a return on number of subsidiary layers under the proviso to section 2(87) and rule 2(4)(i). The form collects corporate identity and contact details, number of layers and subsidiaries per layer, detailed subsidiary and holding-company data including registration and shareholding, allows attachments, requires a board-authorised resolution and digital signature by an authorised officer, and references statutory penalties for false statements; the eForm records SRN and filing date for registrar use.

Companies incorporation rules: substituted e Form INC 22A mandates verified registered office, director details and professional certification.
The substituted e Form INC 22A (ACTIVE) requires companies to provide corporate identity, registered office longitude/latitude and a photograph showing at least one director/KMP who has affixed a digital signature, company contact and listing status, full director and auditor particulars, SRNs for AOC 4/AOC 4 XBRL and MGT 7, digital signature execution by prescribed signatories, a director's declaration of correctness, and certification by a practising professional with attendant membership and practice details, while warning of statutory penalties for false information.

Port restrictions on Bangladesh imports limit specified jute and flax goods to entry only via Nhava Sheva seaport, with transit caveats.
Imports of specified jute, flax and related textile bast fibre goods from Bangladesh are prohibited through land ports on the India-Bangladesh border and permitted only via Nhava Sheva seaport; a transit exception allows Bangladesh exports to Nepal or Bhutan to pass through India but bars re export of those goods from Nepal/Bhutan into India.

Countervailing duty on digital offset printing plates imposed with specified producer rates and adjustment for anti dumping duties.
Imposes a countervailing duty on digital offset printing plates from China PR and Taiwan with producer- and country-specific rates (expressed in USD per SQM) and an exclusion for certain waterless CtP plates. The effective CVD for many entries is adjusted by deducting any applicable anti-dumping duty under the cited ADD notification, with specified treatments where the differential is zero, negative, or exceeds the injury margin. The duty is payable in Indian currency for five years, with exchange-rate determination tied to the rate notified under the Customs Act and the bill-of-entry date as the relevant date.

Anti-dumping duty on plastic processing machines from China PR and Taiwan imposed to counteract dumped imports and injury.
An anti-dumping duty is imposed for five years on imports of Plastic Processing Machines (tariff items 8477 10 00 / 8477 90 00) originating in or exported from China PR and Taiwan, following findings of dumping and material injury to the domestic industry. The scope covers injection moulding machines with clamping force between 40 and 1500 tonnes, including SKD and CKD forms, with specified exclusions. Duty rates are producer- and origin-specific, set as ad valorem percentages on CIF value, payable in Indian currency using the notified exchange rate.

Countervailing duty on pearlescent pigments from China imposed, with producer specific rates and exclusions for automotive uses.
Imposition of countervailing duty on effect pearlescent or mica pearlescent pigments (excluding automotive effect pigments) originating in or exported from China PR, applying specified CIF based percentage rates to named producers and residual rates for other producers or export scenarios; operational rules specify interactions with anti dumping duties for natural and synthetic grades, exclude automotive applications from CVD, and treat customs classification as indicative. The duty is payable in Indian currency for five years and uses government exchange rates and CIF assessable value for calculation.

Import restriction expanded to include osmium and ruthenium alloys containing gold, tightening import policy for select precious-metal items.
The corrigendum broadens the Import Policy Condition for the listed ITC (HS) codes: the previous restriction on Iridium alloy containing gold beyond the specified threshold is extended to include osmium alloy and ruthenium alloy containing gold for both the "Unwrought or in powder form" and "Other" subheadings, classifying those imports as Restricted.

Certification requirement: Managers of alternative investment funds must ensure a key investment team member obtains specified NISM certification by deadline.
The CAPS Regulations notification mandates that at least one key personnel in the key investment team of an Alternative Investment Fund manager obtain an approved certification from the National Institute of Securities Market by passing one of the specified NISM Series XIX examinations; Category One and Two managers may rely on Series XIX C or Series XIX D, while Category Three managers may rely on Series XIX C or Series XIX E, with existing funds required to secure certification by the prescribed deadline and the earlier related notification rescinded.

Double taxation avoidance: Protocol strengthens non discrimination, information exchange, mutual agreement and tax collection cooperation between states.
Notification under section 90 gives effect to a Protocol amending the India-Oman tax treaty: it updates the preamble to target treaty shopping, clarifies competent authorities and tax year treatment, revises dual resident tie breaker rules for entities, inserts an associated enterprise adjustment mechanism, reduces withholding benchmarks for royalties and technical fees, adds a Non Discrimination Article, strengthens the Mutual Agreement Procedure with a three year presentation window, modernises Exchange of Information rules, and adds assistance in collection and an entitlement to benefits provision.

Tariff classification correction amends commodity codes in an anti-dumping duty notification, substituting a duplicate code with the correct code.
Corrigendum amends the commodity codes in the TABLE at SN 6 of Notification No. 20/2025-Customs (ADD), replacing the previously published sequence with a revised sequence that substitutes the erroneous duplicate code with the intended tariff item, thereby updating the list of tariff items in column (2) for that entry.

Export of offshore support vessels permitted under amended FEMA regulations, subject to mandatory re-import into India.
The 2025 amendment inserts a new sub regulation after regulation 4(c) to include tugs or tug boats, dredgers and vessels used for providing offshore support services within the export regulations, on the condition that such vessels are re imported into India; the amendment takes effect upon publication in the Official Gazette.

Exemption under section 10(46A): Food Safety and Standards Authority of India notified as exempt authority, subject to continuing purposes.
Notification designates the Food Safety and Standards Authority of India as an authority for purposes of the exemption under clause (46A)(b) of section 10, identifying the entity by PAN and its constituting statute, with effect from assessment year 2026-2027, conditional on the entity continuing as an authority under the Food Safety and Standards Act, 2006 and retaining one or more purposes specified in sub clause (a) of clause (46A) of section 10.

Anti-dumping duty imposed on tertiary butoxide imports to address dumping and protect domestic industry, with specified origin- and producer-specific rates.
Anti-dumping duty is imposed on Potassium Tertiary Butoxide (KTB) from China PR and the USA and on Sodium Tertiary Butoxide (STB) from China PR, with duty rates specified per metric tonne in USD in a table distinguishing a named producer (GenChem & GenPharm (Changzhou) Co., Ltd.) and other producers by country of origin and export. The duties apply for five years from Gazette publication and are payable in Indian currency using exchange rates notified under section 14 of the Customs Act, with the relevant date being presentation of the bill of entry under section 46.

Anti-dumping duty amendment on decor paper modifies duty table to specify producer-specific duties and product scope.
Amendment substitutes the duty table in Notification No. 77/2021 Customs (ADD) to revise the anti-dumping duty entries for decor paper. The new table specifies tariff items, a detailed product description and exclusions, producer specific duties for named Chinese manufacturers, and a residual duty for other exporters or origins, including treatment of imports where country of export differs from country of origin. The amendment implements the designated authority's mid term review recommendations under the Customs Tariff Act and the Anti dumping Rules.

De-notification of Special Economic Zone permitted after developer proposal, state NOC, and administrative recommendation, subject to prior acts.
The Central Government rescinded the earlier notification declaring an SEZ for apparel proposed by M/s. Neogen Properties Private Limited after the developer sought de-notification, the State Government issued a No Objection Certificate confirming land use conformity post-de-notification, and the Development Commissioner recommended rescission; the action is taken under the proviso to the SEZ Rules and preserves acts done or omitted before rescission.

Special Economic Zone designation enables a manufacturing zone and establishes an Approval Committee and ICD status for customs.
Notification designates 11.549 hectares at Itigatti Village, Dharwad, as a Special Economic Zone for exclusive manufacturing of electronic components, following approval under section 3 of the SEZ Act. It specifies the land by survey numbers and area, constitutes an Approval Committee under section 13 for purposes of section 14 with listed ex officio members and a developer representative as special invitee, and declares the zone to be deemed an Inland Container Depot under section 7 of the Customs Act.

Special Economic Zone designation enables semiconductor manufacturing at Sanand and creates an Approval Committee with deemed ICD status.
Notification designates 37.64 hectares at Sanand as a Special Economic Zone for exclusive semiconductor manufacturing by M/s. Micron Semiconductor Technology India Private Limited, following grant of a letter of approval. It lists the survey numbers comprising the notified area, constitutes an Approval Committee with specified ex officio members and a developer representative as special invitee, and declares the zone to be deemed an Inland Container Depot for customs purposes.

Refund limitation: no refund where tax already discharged for entire period and appeals can be limited to other periods.
Amendment to rule 164 clarifies that no refund shall be available for tax, interest or penalty already discharged in full before the amendment where a demand notice covers both the statutory historical period and other periods. It further allows an appellant to intimate that they will not pursue the appeal with respect to the statutory period, upon which the appellate authority will adjudicate only the remaining periods; the appeal is deemed withdrawn to the extent of that intimation for the specified historical period.

Export Obligation period clarified: textiles follow standard Handbook procedure, restriction now limited to chemical products.
The amendment clarifies that export obligation for imports of inputs subject to mandatory Quality Control Orders under Advance Authorisation, EOU and SEZ follows the standard timeline in the Handbook of Procedures, while the previously applied restricted export obligation period is now confined solely to chemical products notified by the Department of Chemicals & Petrochemicals, removing the prior restriction on textile products.