Customs notification amendment updates applicability of Section 110 subsections in the notification table, effective upon publication.
Amendment substitutes the entries for serial numbers 6 and 7 in the table of Notification No. 26/2022 Customs (N.T.) so that the relevant items now read "Sub sections (1), (3) and (5) of Section 110." The change is effected under the powers vested in the Central Board under the Customs Act, 1962, and takes effect on publication in the Official Gazette.

Passenger Name Record processing: NCTC Pax official appointed as proper officer with nationwide customs powers to handle PNR data.
The Principal Additional Director General or Additional Director General of NCTC Pax in the Directorate General of Analytics and Risk Management is appointed an officer of customs with the powers of a Principal Commissioner or Commissioner of Customs, vested with nationwide jurisdiction to receive and process Passenger Name Record information under the Passenger Name Record Information Regulations, 2022, and is assigned to perform the Customs Act functions relating to passenger data as the proper officer; the notification is effective on publication in the Official Gazette.

Commencement of GST Amendment provisions appoints a date for specified sections and clauses to come into force.
The State Government, exercising the Act's commencement power, appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Maharashtra Goods and Services Tax (Amendment) Act, 2025 shall come into force by notification of the Finance Department.

Himachal Pradesh GST amendment provisions (specified sections) commence on 1 October 2025, bringing listed provisions into force.
The notification appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Himachal Pradesh Goods and Services Tax (2nd Amendment) (Act No. 37 of 2025) shall come into force, under the authority of sub section (2) of section 1 of the Amendment Act.

GST annual return exemption for taxpayers with turnover up to Rs 2 crore from FY 2024-25 onwards.
Exempts registered persons with aggregate turnover up to two crore rupees from filing the annual return for the financial year 2024-25 onwards under the Maharashtra Goods and Services Tax framework, pursuant to the Commissioner's exercise of power on the Council's recommendation.

Annual return exemption for small taxpayers removes filing requirement for eligible registered persons for specified financial years.
Exemption from filing the annual SGST return is prescribed for registered persons whose aggregate turnover in any financial year does not exceed two crore rupees, applicable from the financial year 2024-25 onward. The Finance Commissioner, invoking the first proviso to sub-section (1) of section 44 of the Mizoram Goods and Services Tax Act, 2017 and acting on Council recommendations, issued a notification exempting such taxpayers from the obligation to file the annual return for the specified financial year.

Provisional refund sanction barred for un Aadhaar authenticated registrants and suppliers of specified goods under GST notification.
Notification designates categories of registered persons whose refund claims shall not be provisionally sanctioned: (a) persons who have not undergone Aadhaar authentication under rule 10B of the Maharashtra GST Rules, 2017; and (b) persons engaged in supply of specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils) identified by Customs Tariff Chapter/heading/sub heading/tariff item, with tariff interpretation rules of the First Schedule to the Customs Tariff Act applying. The notification takes effect from 1 October 2025.

Provisional refund restrictions for registered persons supplying areca nuts, pan masala, tobacco or essential oils; Aadhaar authentication required.
Notification under section 54(6) of the Mizoram GST Act disallows provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B and to persons supplying goods specified by Customs Tariff classification - areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils - with tariff terms interpreted by the First Schedule to the Customs Tariff Act; effective 1 October 2025.

Sea cargo manifest compliance date is updated through an amendment to the table following Form XII.
The Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2025 amend the Sea Cargo Manifest and Transshipment Regulations, 2018 with effect from publication in the Official Gazette. The entry in column (3) against serial number 6 of the table after Form XII is substituted with "31.12.2025".

Tariff value fixation for specified imports, setting commodity-specific customs valuation effective early October.
Substitution of Tables 1-3 in the principal non-tariff notification under sub-section (2) of section 14 of the Customs Act, 1962, fixes specific tariff values for listed imported commodities - edible oils, brass scrap, areca nut, and specified forms of gold and silver - with scope clarifications and an effective date of 1 October 2025, to be applied for customs valuation at import.

Common Adjudicating Authority appointment consolidates adjudication of show cause notices against a specified importer.
The Central Board of Indirect Taxes and Customs appoints the officers listed in column (4) to exercise the powers and discharge duties of the adjudicating authorities in column (3) for adjudication of the show cause notices specified in column (2) against M/s Massimo Dutti India Pvt. Ltd, thereby consolidating adjudication responsibility under a Common Adjudicating Authority.

Tariff concessions for Iceland-origin imports reduce customs duty and cesses, subject to proof of origin under trade rules.
Tariff concessions are granted on specified goods imported into India from Iceland by exempting them from customs duty, Agriculture Infrastructure and Development Cess, and Health Cess to the extent that the liability exceeds the rates set out in the accompanying table. The exemption applies only to goods of Icelandic origin, and the importer must satisfy the Deputy Commissioner or Assistant Commissioner of Customs as to origin in accordance with the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 and any related rules notified by the Central Government.

Customs duty concessions for Norwegian-origin imports under the India-EFTA arrangement are tied to rules of origin compliance.
Customs exemption is granted to specified goods imported into India from Norway under the first tranche of tariff concessions. The notification reduces customs duty, Agriculture Infrastructure and Development Cess, and Health Cess to the tariff-table rates for covered tariff items, subject to the importer proving Norwegian origin under the applicable rules of origin.

Customs duty concessions for Swiss-origin imports under the India-EFTA tariff schedule and rules of origin framework.
Customs duty concessions are granted to give effect to the first tranche of tariff concessions under the India-EFTA arrangement for imports from Switzerland. The notification exempts goods specified in Table I and Table II from the portion of basic customs duty, Agriculture Infrastructure and Development Cess, and Health Cess that exceeds the concessional rates prescribed in the respective tables. The benefit is available only for Swiss-origin goods, to be proved by the importer in accordance with the Rules of Origin framework.

RoDTEP Scheme extension maintains applicability to DTA, AA, SEZ and EOU exports under existing rates, subject to budget cap.
The RoDTEP Scheme is extended and remains applicable to exports from DTA units, Advance Authorisation holders, SEZ units and EOUs until the notified terminal period; existing RoDTEP rates continue to apply for all eligible items, subject to the FTP budgetary framework governing annual remissions. The list of eligible items, applicable rates and per unit caps is published in the relevant appendices on the DGFT website under the RoDTEP link.

Delhi GST changes reclassify molasses, millet flour products and add industrial spirits, altering applicable tax rates from October 2023.
Amendments to the Delhi State GST rate notification insert molasses and a specified millet flour food preparation into Schedule I (2.5%), amend Schedule III (9%) to include the millet flour preparation and add a tariff for spirits for industrial use, and omit S. No. 1 of Schedule IV (14%). The changes update classifications and applicable rates and take effect from 20 October 2023.

Registered persons supplying specified goods are denied provisional GST refunds unless Aadhaar authentication is completed.
The notification denies refund on provisional basis under the Tamil Nadu GST Act to registered persons who have not completed Aadhaar authentication under rule 10B and to those engaged in supply of specified goods: areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. It applies the First Schedule to the Customs Tariff Act, 1975 for tariff terminology and interpretation.

GST amendment provisions are appointed to come into force on 1 October 2025.
The Governor appoints 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 Tamil Nadu Goods and Services Tax (Amendment) Act, 2025, shall come into force, under the power conferred by clause (iii) of sub-section (2) of Section 1 of the Amendment Act.

Non-resident rupee account holders can buy/sell Indian government securities and corporate debt using rupee account funds.
Persons resident outside India maintaining a rupee account under the deposit regulations may purchase or sell dated Government securities, treasury bills, non-convertible debentures/bonds and commercial papers issued by Indian companies as per Reserve Bank terms; consideration for such purchases must be out of funds held in their rupee account.

Rules of origin determine preferential tariff eligibility under India EFTA agreement; proofs and verification required for imports.
Sets the criteria and procedures for conferring originating status under the India-EFTA Trade and Economic Partnership Agreement: a product is originating if wholly obtained in a Party or if non-originating materials undergo sufficient working or processing as specified in Annexure A, subject to de minimis allowances. The Rules prescribe product specific rules (tariff change, chemical transformation or value content tests), identify proofs of origin (approved exporter declarations, EUR.1, India EFTA certificates and self declarations), timelines, recordkeeping, verification procedures between competent authorities, and remedial measures including denial or temporary suspension of preferential treatment.