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.

GST amendment commencement activates specified Ordinance provisions from the appointed date, giving effect to the identified amendments.
Specified amendments under the Arunachal Pradesh Goods and Services Tax (Amendment) Ordinance, 2025 take effect from 1 October 2025. The appointed commencement covers clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15, giving operative effect to the expressly identified amendment provisions from that date.

GST return amendment facility expands through GSTR-1A, integrating corrections, input tax credit reporting, and compliance processes.
An optional FORM GSTR-1A facility permits registered persons to add or amend current-period outward-supply particulars after furnishing FORM GSTR-1 and before filing the corresponding FORM GSTR-3B. The facility covers invoice-level, consolidated, debit-note, credit-note, advance and e-commerce supply details, but does not permit an amendment involving a change in the recipient's GSTIN. Details furnished through GSTR-1A feed into GSTR-3B and the next open GSTR-2B, with consequential changes to credit availability, reversal, refunds, export reporting, scrutiny and annual-return processes.

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.

GST appellate procedure modernisation introduces single-member scrutiny, structured appeals, and electronic acknowledgments while refining refund and annual-return compliance.
Risk-based provisional refunds must be ordered within seven days of the prescribed acknowledgement, subject to the proper officer's recorded decision not to grant provisional refund. Appeals without questions of law may be transferred to a single Member Bench, while matters involving legal questions or previously considered issues of the same taxable person must proceed before a Bench comprising a Technical Member and a Judicial Member. The appellate process adopts provisional and final acknowledgements, a Tribunal order-and-demand summary, and revised appeal, cross-objection and departmental appeal forms.

Rupee account investment permission allows eligible non-residents to trade specified Indian debt instruments using account-held funds.
Persons resident outside India maintaining a rupee account under regulation 7(1) of the Foreign Exchange Management (Deposit) Regulations, 2016 may purchase or sell dated Government securities, treasury bills, non-convertible debentures or bonds, and commercial papers issued by an Indian company, subject to specified terms and conditions. Consideration for purchases must be paid exclusively from funds held in the relevant rupee account.

Payment regulatory board definition now rests on statutory constitution for the payment and settlement systems framework.
Definition of "Board" in the payment and settlement systems framework is substituted to mean the Payments Regulatory Board constituted under sub-section (2) of section 3 of the Act. This replaces the earlier clause (d) of regulation 3(1), making the statutory constitution of the Payments Regulatory Board the controlling basis for the term's meaning.

Performance Review Committee governance introduces independent-expert eligibility, ethical safeguards, revised quorum, voting, and meeting arrangements.
Independent-expert nomination is barred where a proposed member is 75 or older on appointment, insolvent, convicted of an offence punishable by at least 180 days' imprisonment, incapable of duty, or has an unresolved material conflict of interest. Members must sign a fidelity and secrecy declaration, disclose conflicts and recuse where necessary, preserve confidentiality, and maintain probity. Quorum is half the Committee's strength, including at least one Authority member and one independent expert; each member has one vote and the Chairperson has a casting vote.

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.

Commencement of Delhi GST amendments assigns separate effective dates to specified provisions, including retrospective operation.
Commencement of the Delhi Goods and Services Tax (Amendment) Act, 2025 is fixed through separate effective dates. Sections 7, 38 and 40 take effect on publication in the Official Gazette. Sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37 and 39 take effect from 1 November 2024, while section 32 takes effect from 1 August 2023. Specified amendment provisions therefore receive retrospective commencement.

Code on Wages: amendment designates the Minister in Charge of Labour and Employment as Central Advisory Board Chairperson.
Amendment replaces rule 3(3)(i) of the Code on Wages (Central Advisory Board) Rules, 2021 by designating the Chairperson as the Minister in Charge, Ministry of Labour and Employment. The change was made under clauses (s) and (t) of section 67(2) of the Code on Wages, 2019 following public notice with no objections, and the amendment takes effect on publication in the Official Gazette.

Tripura GST: specified Ninth Amendment provisions (clauses of s2; ss3-5,7-15) commence 1 Oct 2025.
The State Government, under sub-section (2) of section 1 of the Tripura State Goods and Service Tax (Ninth Amendment) Act, 2025 (Tripura Act No. 10 of 2025), appoints 1st October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Act shall come into force, by notification issued by the Finance Department and signed by the Additional Secretary.

Track and trace compliance expands GST obligations through unique product markings, recordkeeping duties, penalties, and revised credit note restrictions.
Tripura SGST amendments introduce a track and trace mechanism for notified goods, requiring unique identification markings, electronic information access, prescribed records, machinery details and system-related payments. Contravention may attract an additional penalty. The Act also restricts output tax liability reduction through credit notes unless attributable input tax credit is reversed or tax incidence has not been passed on, imposes pre-deposit requirements for appeals against penalty-only orders, and retrospectively treats specified supplies of warehoused goods in Special Economic Zones and Free Trade Warehousing Zones as neither supply of goods nor services.

Jharkhand GST: specified clauses and sections of the 2025 amendment ordinance come into force on 1 October 2025.
The State Government, exercising its statutory commencement power, appoints 1 October 2025 as the date on which specified clauses and consecutive sections of the Jharkhand GST (Amendment) Ordinance, 2025 shall come into force, by administrative notification issued through the Commercial Taxes Department and recorded with an internal file reference.

Exemption from filing GST annual return for registered persons with turnover up to two crore rupees.
Exempts registered persons with aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, under the first proviso to section 44(1) of the Jharkhand GST Act, 2017, effective from 17th September, 2025.

State tax rate notified for specified construction materials, applying to intra State supplies and prescribing interpretation rules.
Notification under the Jharkhand GST Act notifies a state tax rate of six per cent on intra State supplies of specified construction materials-fly ash bricks, aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-identified by Customs Tariff headings in the appended Schedule, with tariff interpretation governed by the First Schedule to the Customs Tariff Act and meanings of undefined terms drawn from central GST statutes, effective from the stated September 2025 date.