Appellate Tribunal filing timelines extend for specified earlier appeals and applications, while later matters retain statutory limitation periods.
Appellate Tribunal filing timelines under the Himachal Pradesh Goods and Services Tax Act, 2017 are notified up to 31 July 2026 for specified appeals and applications. Appeals against orders communicated before 1 May 2026 and applications relating to orders passed before 1 February 2026 may be filed by that date. Later appeals continue to carry a three-month period from communication, while later applications carry a six-month period from the passing of the order.

Kerala State GST rate schedules reclassify biris, tobacco products, pan masala and specified inhalation products while removing the 14% schedule.
Kerala State GST rate schedules are amended to place biris in the 9% schedule. Pan masala, specified tobacco and tobacco-substitute products, and specified non-combustible inhalation products containing tobacco, reconstituted tobacco, or nicotine substitutes are placed in the 20% schedule. The 14% schedule and related entries are omitted. The amendments are deemed effective from 1 February 2026.

GST rate schedule classification updates revise specified beverage tariff codes and apply retrospectively from the notified effective date.
Kerala State GST rate schedules are amended by substituting specified tariff classifications for entries concerning goods under heading 2202. The amendments revise classification codes in Schedule I, subject to 2.5% tax, and Schedule III, subject to 20% tax. The substitutions are made under the Kerala State Goods and Services Tax framework and are deemed effective from the notified effective date.

Block assessment returns now require Form ITR-BN for search and requisition cases, reporting undisclosed income, tax payments and credits.
Appendix IV introduces Form ITR-BN for block-period returns in search-and-seizure cases applying to searches initiated or requisitions made from 1 April 2026. The form requires taxpayer, search, block-period and prior-return details; computation and head-wise and item-wise disclosure of undisclosed income; tax, interest and payment-credit particulars; and verification. It distinguishes block periods according to the timing of execution of the last authorisation, requires provisional details in specified unexpired return-filing cases, and excludes part-year undisclosed income relating to international or specified domestic transactions where assessable outside block assessment.

Appellate Tribunal appeal deadlines are extended for earlier GST orders, while later matters follow statutory filing periods.
The filing deadline before the Appellate Tribunal is reset for specified pending GST appeals and applications, replacing the earlier deadline arrangement. Appeals against orders communicated before 1 May 2026, and applications relating to orders passed before 1 February 2026, may be filed up to 31 July 2026. Appeals and applications concerning later orders remain governed by the statutory filing periods of three months from communication and six months from the order date, respectively.

Suspension grade PVC resin imports become restricted below the prescribed CIF threshold, subject to export-oriented and authorised import exemptions.
Import policy for Suspension grade PVC resin (S-PVC) under ITC (HS) Code 39041020 is changed from Free to Restricted. For six months from publication, imports exceeding the prescribed CIF value remain Free, while imports at or below that value are Restricted. The minimum import price condition is inapplicable to 100% Export Oriented Units, Special Economic Zone units, and imports under the Advance Authorisation Scheme, provided imported inputs are not sold into the Domestic Tariff Area.

Municipal debt securities amendment corrigendum corrects clause numbering within inserted Schedule IB of the English notification.
The corrigendum corrects clause numbering in inserted Schedule IB of the English version of the municipal debt securities amendment notification. In paragraph 9.a, clauses (vi) to (x) are renumbered as clauses (i) to (v). In paragraph 9.b, clauses (iv) to (vi) are renumbered as clauses (i) to (iii).

Special Court jurisdiction under anti-money-laundering law is revised for CBI-related cases and specified Gujarat districts.
Special Court jurisdiction under the Prevention of Money-laundering Act is amended for Gujarat. CBI Special Courts at the City Civil and Sessions Court, Bhadra, Ahmedabad, are designated for cases involving CBI-related scheduled or predicate offences, or matters directed by the High Court of Gujarat. The Principal District Judge, Surat, is designated for cases pertaining to Surat, Navasari, Valsad, Tapi and Bharuch districts.

Post-supply discounts can reduce taxable value through credit notes and recipient input tax credit reversal requirements.
Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses attributable input tax credit under Section 34, without requiring an agreement specifically linked to the relevant invoice. Credit-note provisions expressly cover such discounts. Provisional refund treatment is extended to specified unutilised input tax credit arising from an inverted duty structure, and the refund threshold is excluded for goods exported out of India with payment of tax.

Tax exemption for specified welfare-board income depends on non-commercial activities, prescribed return filing, and continuity of qualifying income.
Tax exemption under Schedule III read with section 11 of the Income-tax Act, 2025 applies to specified income of the Kerala Headload Workers Welfare Board, Kochi, including government grants and loans, statutory levies, registration fees, employer deposits, member contributions, specified wages, and related interest. The Board must not undertake commercial activity, must file its income-tax return as prescribed, and must maintain unchanged activities and specified income. Non-compliance leads to withdrawal of exemption and proceedings under the Act.

Specified income tax exemption protects welfare board receipts, subject to non-commercial activity, unchanged income character, and return filing.
Tax exemption applies to the specified income of the Kerala Headload Workers Welfare Board, Kochi, including government grants and loans, statutory levies, registration fees, employer deposits, member contributions, specified wages, loans-and-advances interest, and interest on those receipts. The exemption requires the Board to avoid commercial activity, retain the same activities and income character, and file its income return as required. Failure to meet these conditions may lead to penal action and withdrawal of exemption.

Special Economic Zone de-notification rescinds the IT and IT-enabled services designation while preserving prior actions and omissions.
The Central Government rescinds the earlier notification designating an Information Technology and Information Technology Enabled Services Special Economic Zone at Kistapur Village, Telangana. The entire notified area is de-notified following the developer's proposal and the Development Commissioner's recommendation. The rescission operates prospectively under the Special Economic Zones Rules, 2006, and preserves actions taken or omitted before it took effect.

Import classification alignment updates tariff entries, product descriptions and policy conditions under ITC (HS) Schedule-I with immediate effect.
ITC (HS) 2022, Schedule-I (Import Policy) is amended with immediate effect to align import classifications with the Finance Act, 2026. Existing tariff lines are deleted and corresponding entries are inserted, split, merged or revised across food products, chemicals, botanical extracts, leather, wood pulp, iron and steel pipes, machinery parts and transport containers, generally with a Free import policy. Certain pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition, while lysergic acid entries require a no-objection certificate from the Narcotics Commissioner of India.

Appellate Tribunal filing deadlines extend for specified earlier GST orders, while later appeals and applications retain statutory limitation periods.
Appellate Tribunal filing deadlines are notified up to 31 July 2026 for appeals against orders communicated before 1 May 2026 and applications concerning orders passed before 1 February 2026. Appeals for orders communicated on or after 1 May 2026 remain subject to the statutory three-month period from communication, while applications for orders passed on or after 1 February 2026 remain subject to the statutory six-month period from the order date. The notification is deemed effective from 30 June 2026.

Appellate Tribunal filing timelines distinguish legacy GST orders from subsequent orders, preserving ordinary appeal and application limitation periods.
Appellate Tribunal filing timelines are revised for legacy and subsequent orders. Appeals against orders communicated before 1 May 2026 may be filed up to 31 July 2026, while appeals for orders communicated on or after that date remain subject to the ordinary three-month period from communication. Applications for orders passed before 1 February 2026 may be filed up to 31 July 2026, while applications for orders passed on or after that date remain subject to the ordinary six-month period from passing.

Special Economic Zone bifurcation enables partial denotification after statutory approvals, retaining separately identified information technology service zone parcels.
A sector-specific Special Economic Zone for Information Technology and Information Technology Enabled Services is bifurcated and partly denotified under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006. Following State Government approval and recommendations of the Development Commissioner and Board of Approval, the Central Government found statutory requirements fulfilled. The notification creates SEZ-A and SEZ-B, identifies their residual land parcels, and specifies their survey particulars, boundaries, coordinates, bearings and distances.

Central Advisory Board composition under the Code on Wages establishes government, employer and employee representation in wage administration.
The Central Government constitutes the Central Advisory Board under the Code on Wages, 2019, superseding the earlier notification while preserving prior acts and omissions. The Board is chaired by the Minister for Labour and Employment and includes independent members, State Government representatives, employer representatives and employee representatives. The Joint Secretary of the Wage Division serves as Member Secretary, establishing a representative advisory structure involving government, employers and employees.

Permanent Account Number exemption rules redefine specified funds to include regulated alternative investment funds and eligible Schedule VI funds.
The definition of "specified fund" for Permanent Account Number exemption rules is substituted. It covers Indian entities registered as Category I or Category II Alternative Investment Funds and regulated under applicable alternative investment fund regulations, including eligible funds located in an International Financial Services Centre under fund-management regulations. Funds referred to in Schedule VI to the Income-tax Act, 2025 are also included. The amendment takes effect upon publication in the Official Gazette.

Tax exemption for specified legal services income depends on non-commercial activity, prescribed return filing, and unchanged income nature.
Tax exemption under section 11 of the Income-tax Act, 2025, read with Schedule III, applies to specified grants, government donations, court-ordered amounts, recruitment application fees and bank-deposit interest of the District Legal Service Authority, Jind, for the tax year 2026-27. The Authority must not engage in commercial activity, must file its income-tax return as prescribed, and must maintain unchanged activities and the nature of specified income. Non-compliance leads to withdrawal of exemption and initiation of proceedings under the Act.

Tax exemption for legal services authority income requires non-commercial operations, unchanged income sources, and timely return filing compliance.
Tax exemption is notified for the District Legal Service Authority, Jind, in respect of grants for legal-services purposes, court-ordered amounts, recruitment application fees and bank-deposit interest. The exemption operates under the preserved framework of the repealed Income-tax Act, 1961, for relevant pre-commencement tax years. It requires no commercial activity, unchanged activities and specified income, and compliance with income-tax return filing requirements. Non-compliance may result in penal action and withdrawal of exemption.