Wage compliance rules establish minimum wage calculations, rest-day protections, bonus procedures, claims processes, and mandatory employer records.
The Wages (Central) Rules, 2026 regulate minimum wages, floor wages, wage payment, deductions, bonus, the Central Advisory Board, undisbursed employee dues, claims and compliance under the Code on Wages, 2019. They prescribe daily wage calculation, periodic variable dearness allowance revision, working hours, weekly rest and overtime safeguards. Employers must maintain prescribed registers, issue wage slips, file returns electronically, follow procedures for fines and deductions, and use specified claim, appeal, nomination and composition processes. The Rules also establish procedures for contractual-worker wage and bonus payment, bonus computation, Board governance and deposit of unpaid dues.

Industrial relations procedure rules streamline settlements, union recognition, standing orders, dispute resolution and workforce protections under the code.
Prescribes the Central rules for implementing the Industrial Relations Code, 2020, covering settlements, Works Committees, Grievance Redressal Committees, recognition of negotiating unions or councils, standing orders, notice of change, voluntary arbitration, conciliation, strikes and lock-outs, lay-off, retrenchment, closure, worker re-skilling, compounding of offences, protected workers and related procedural requirements. The rules also provide for electronic filing and service, prescribed forms, reporting obligations, and the role of specified labour authorities in Union territories and railway establishments.

GST rate schedule classification for beverage entries is revised through substituted tariff headings while retaining the stated rate structure.
Tripura State GST rate schedule classification is amended by substituting specified tariff headings for beverage-related entries under Schedule I, taxable at 2.5%, and Schedule III, taxable at 20%. Made on the Council's recommendations under the State Government's levy and valuation powers, the amendments revise tariff classification references without altering the stated rate structure and apply from 1 May 2026.

Tariff value amendments for edible oils, brass scrap, gold, silver and areca nuts continue the notified customs valuation framework.
Tariff values under the customs valuation notification are amended by substituting the tables for edible oils, brass scrap, gold, silver and areca nuts. The revised tables continue the notified tariff values for crude palm oil, RBD palm oil, other palm oil, crude palmolein, RBD palmolein, other palmolein, crude soya bean oil and brass scrap, each shown as unchanged from the existing rates. For precious metals, the notification restates the tariff value for gold and silver in specified forms, and for areca nuts, with effect from 9 May 2026.

Tax determination under section 74A assigns proper-officer powers and permits Deputy State Tax Officers for eligible taxpayers.
Tamil Nadu GST administration inserts section 74A into the demands and recovery framework for determination of unpaid, short-paid or erroneously refunded tax and wrongly availed or utilised input tax credit relating to financial year 2024-25 onwards. Deputy State Tax Officers may undertake assessment, demand and adjudication under section 74A for taxpayers whose State turnover in the preceding or current financial year does not exceed the prescribed threshold.

Commencement of statutory amendments under the Jan Vishwas Act brings specified livestock importation provisions into force.
The Central Government has appointed 15 May 2026 as the commencement date for the provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026, limited to serial number 4 and the corresponding Schedule entries relating to the Live-stock Importation Act, 1898. The notification operates as a commencement instrument under the statutory power in section 1(2) of the 2026 Act.

Real estate regulation amendments brought into force for the specified Schedule entry under the Jan Vishwas Act, 2026.
The Central Government has brought into force, from the date of publication of the notification in the Official Gazette, the provisions of the Jan Vishwas (Amendment of Provisions) Act, 2026 insofar as they relate to serial number 70 and the corresponding Schedule entries concerning the Real Estate (Regulation and Development) Act, 2016. The notification is issued under sub-section (2) of section 1 of the 2026 Act and activates the specified amendment provisions relating to the real estate legislation.

Track and trace mechanism under GST amended with new penalties, revised appeals, and expanded supply classification rules.
The amendment introduces broad changes to the State GST law, including revised definitions, omission of specified return provisions, substituted treatment of plant and machinery, revised appeal conditions for penalty orders, and a new track and trace mechanism for notified goods. It also creates a penalty for non-compliance with that mechanism, expands Schedule III treatment for certain warehoused goods, and preserves actions taken under the repealed Ordinance.

GST rate revision for tobacco products and biris reshapes state schedules with retrospective effect.
The Jharkhand GST rate notification is amended to revise the tax treatment of specified tobacco and related products under the State rate schedules. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and tobacco substitutes excluding biris, and tobacco or nicotine-containing inhalation products are inserted in Schedule III at 20%. The entries in Schedule VII at 14% are omitted, and the amendment is made effective from 1 February 2026.

Nominated Agency definition revised under Jharkhand GST rate notification to align with customs lists and retrospective effect
The Jharkhand Government has amended the State Tax (Rate) notification by substituting the Explanation's definition of "Nominated Agency". The term now covers the entities mentioned in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs dated 24 October 2025. The amendment is stated to take effect from 1 November 2025.

Appellate tribunal jurisdiction under GST expanded as the Principal Bench is empowered to hear appeals under section 101B.
The Central Government, under section 101A(1A) of the CGST Act and on the Council's recommendation, empowers the Principal Bench of the Appellate Tribunal, New Delhi, to hear appeals under section 101B. The notification is deemed to have come into force from 1 April 2026.

Reverse charge on local delivery services through electronic commerce operators extended under the Jharkhand GST rate notification.
Liability under the reverse charge framework is extended by amending the Jharkhand State Tax (Rate) notification for services covered under the Goods and Services Tax rate regime. A new clause inserts services by way of local delivery supplied through an electronic commerce operator, where the supplier is liable for registration under the specified registration threshold provision, into the existing notification of services on which tax is to be paid in the manner prescribed by the State government on the Council's recommendation.

Insurance exemptions and local delivery service carve-outs revised under Jharkhand GST with retrospective effect.
The notification revises the exemption entry for local delivery services to exclude services provided by an Electronic Commerce Operator or through an Electronic Commerce Operator. It inserts exempt entries for individual life insurance and health insurance services provided by an insurer to an insured that is not a group, together with reinsurance of those specified services, and clarifies that the exemption applies to contracts covering an individual or an individual and family. It also amends the definition of goods transport agency and adds definitions of group and health insurance business, with effect from 22 September 2025.

Appellate Tribunal Principal Bench jurisdiction extends to hear GST appeals under the statutory appellate mechanism from April.
The State Government empowers the Principal Bench of the Appellate Tribunal at New Delhi to hear appeals within the statutory GST appellate jurisdiction. The bench is constituted under the applicable tribunal-constitution provision, and the empowerment applies to appeals made under the prescribed appellate mechanism. This authority is deemed to have taken effect from 1 April 2026.

Tariff classification correction revises the Union Territory GST rate notification by substituting the relevant commodity code entry.
A corrigendum amends the published Union Territory GST rate notification by correcting the tariff classification entry. The earlier code "2202 99 90" is replaced with "2202 91 00" in the specified line of the notification.

Tariff classification correction in CGST rate notification updates the goods code used in the published entry.
A corrigendum corrects the tariff classification entry in Notification No. 01/2026-Central Tax (Rate), dated 30 April 2026. The specified line in the earlier notification is amended by substituting the goods code "2202 99 90" with "2202 91 00" in the relevant CGST rate notification, thereby aligning the published text with the intended entry.

IGST rate corrigendum corrects the amending recital and revises the tariff classification entry.
A corrigendum to Notification No. 01/2026-Integrated Tax (Rate) corrects the opening recital of the amending provision under section 5(1) of the Integrated Goods and Services Tax Act, 2017 and section 15(5) of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council. It also corrects the tariff classification entry by substituting "2202 99 90" with "2202 91 00".

Customs frontier notification amended to add Samrang land frontier and route on the Bhutan border.
The customs frontier notification is amended to expand the table of authorised land frontiers on the Bhutan border by inserting a new entry for Samrang. The corresponding route is described as the Rangia-Tamulpur-Dimakuchi motorable road from Samrang (India) to Samrang (Bhutan), thereby adding this land frontier and route description to the existing list of customs stations.

Special Purpose Vehicle leasing and financing rules expanded with updated capital requirements and defined TCSP linkage.
The amendments insert definitions of Special Purpose Vehicle (SPV) and Trust and Company Service Provider (TCSP), and treat an SPV as a finance company incorporated or administered by a TCSP for permissible activities. They also add leasing or financing activity undertaken by an SPV, subject to Authority approval, and update the Schedule to prescribe the minimum owned fund or paid-up share capital for that activity, linked to the amount prescribed under the Companies Act, 2013 or any other amount specified by the Authority.

Trust and Company Services Provider registration framework expands with eligibility, governance, reporting, and conflict management requirements for IFSC operations.
Trust and Company Services Provider services for leasing activities permitted by the Authority require separate registration, prescribed eligibility, fit and proper status, governance and control arrangements, IFSC-based officers, reporting, insurance, and conflict management. Services are limited to the Fifth Schedule and may be provided only to eligible non-resident recipients or, in specified cases, to an IFSC special purpose vehicle even where the arrangement benefits a person resident in India. Contravention may attract enforcement action, including suspension or cancellation of registration, after written submissions.