Export-focused e-commerce inventory model permits Indian-made goods exports while exempting them from domestic B2C inventory restrictions.
Schedule I permits an e-commerce entity to use an inventory-based e-commerce model exclusively for exporting goods or products manufactured or produced in India, subject to the Foreign Trade Policy 2023, the Handbook of Procedures, and the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015. Business-to-consumer and inventory-based e-commerce restrictions under serial numbers 15.2.1 to 15.2.4 do not apply to such permitted exports.

Common adjudication of customs show cause notices centralises decision-making for SVB-related proceedings involving a single importer.
The Central Board of Indirect Taxes and Customs appoints the Assistant/Deputy Commissioner of Customs, Group-II (HK), NS-I, JNCH, Nhava Sheva, as the Common Adjudicating Authority for multiple customs show cause notices concerning M/s Akwel Automative Pune India Pvt. Ltd. The appointment authorises that officer to exercise the powers and discharge the duties of the officers originally assigned to adjudicate the specified proceedings arising from an SVB investigation report.

Sea cargo manifest compliance deadline is extended through a substituted Form XII table entry under Customs transshipment regulations.
Sea Cargo Manifest and Transshipment Regulations, 2018 are amended by replacing the entry in column (3) against serial number 6 of the table following Form XII with "31.10.2026". The amendment is made under Customs Act, 1962 provisions concerning manifest procedures, transshipment, and regulatory rule-making powers. It takes effect from publication in the Official Gazette on 1 September 2026.

Road and Infrastructure Cess on exported petrol and diesel is revised through substitution of the applicable cess rate.
Road and Infrastructure Cess applicable to petrol and diesel when cleared for export is amended by substituting the rate specified against serial number 2 in the relevant exemption table with Rs. 1 per litre. The amendment takes effect from 1 September 2026.

Special additional excise duty on exported aviation turbine fuel is revised, taking effect upon Official Gazette publication.
Special Additional Excise Duty on Aviation Turbine Fuel cleared for export is revised through substitution of the applicable rate entry in the existing Central Excise exemptions framework. The effective rate is fixed at Rs. 19 per litre, replacing the former entry against serial number 1 in the relevant table governing export clearances of Aviation Turbine Fuel. The substituted rate takes effect upon publication in the Official Gazette.

Central excise exemption duty rate is revised for the specified miscellaneous exemptions table entry from official publication.
Central excise exemption under the specified entry in the miscellaneous exemptions table is amended by substituting the duty amount in column (4) against serial number 1 with Rs. 1.5 per litre. The revised exemption condition takes effect from publication in the Official Gazette.

SEZ land de-notification reduces the Apparel Park area while retaining land for supporting infrastructure objectives.
De-notification of 15.59989 hectares from the sector-specific Special Economic Zone for an Apparel Park at Khokhra, Ahmedabad, Gujarat, is effected under section 4(1) of the Special Economic Zones Act, 2005, read with rule 8 of the Special Economic Zones Rules, 2006. The resultant Special Economic Zone area is 4.81501 hectares. The released land parcels are to be used for infrastructure creation that supports the objectives originally envisaged for the Special Economic Zone.

Customs tariff valuation for edible oils, metals and areca nuts applies revised import values from September.
Tariff values for specified imported edible oils, brass scrap, gold, silver and areca nuts are revised through substitution of the relevant valuation tables under the customs valuation framework. The revisions prescribe values for listed palm oils, palmolein, soya bean oil and brass scrap, and apply to specified forms of gold and silver, including imports qualifying for identified customs-duty benefits. Defined exclusions apply to certain silver and gold imports. The tariff value for areca nuts remains unchanged, and the revisions take effect from 1 September 2026.

Premium definition for re-insurance now covers consideration paid or payable under contracts for risk coverage in financial services centres.
Premium under the International Financial Services Centres Authority framework adopts the meaning assigned under the Insurance Act, 1938. For re-insurance business, premium means the consideration paid or payable under a re-insurance contract for risk coverage. The substituted definition governing payment and receipt of premium takes effect upon publication in the Official Gazette.

Tribunal reforms commencement activates all statutory provisions from the appointed date under the enabling commencement power.
The Tribunals Reforms Act, 2026 enters into force in its entirety on 25 August 2026. The commencement power under the Act appoints that date for simultaneous operation of every provision, rather than staged commencement. A single effective date therefore applies to the statutory tribunal-reform framework and the Act's complete set of provisions.

Bonus eligibility for lower-wage employees applies retrospectively from the prescribed commencement date under the wage code.
Bonus entitlement under section 26(1) of the Code on Wages, 2019 applies to every employee whose monthly wages do not exceed twenty-one thousand rupees. Payment of bonus is required in accordance with that provision. The wage-based eligibility determination is deemed effective from 21 November 2025.

Bonus calculation for eligible employees is capped at the prescribed wage benchmark or higher central minimum wage.
Bonus payable to an employee eligible under section 26 of the Code on Wages, 2019, whose monthly wage exceeds seven thousand rupees, must be calculated on seven thousand rupees per month or the minimum wage fixed by the Central Government, whichever is higher. The determination is deemed effective from 21 November 2025.

Rating policy flexibility permits specified situations under an approved policy while retaining the existing intermediary regulatory framework.
The first proviso to sub-regulation (5) of regulation 28 is modified by inserting the expression "certain situations as per its approved policy, including but not limited to" after the words "a rating in" and before "the". The amendment links the applicable rating-related position to specified situations under an approved policy while retaining the remaining terms of the existing provision. It takes effect upon publication in the Official Gazette.

Customs tariff valuation fixes import values for edible oils, brass scrap, precious metals and areca nuts from August.
Tariff values for specified imports are fixed under customs valuation powers by substituting the relevant tables for edible oils, brass scrap, gold, silver and areca nuts. Listed values for edible oils, brass scrap, silver and areca nuts remain unchanged. Gold and silver coverage includes specified forms and concession-eligible imports, with conditions for gold bars, coins and findings, and exclusions for particular silver goods and import modes. The substituted tariff-value tables take effect from 26 August 2026.

Tax exemption recognition for an electricity regulatory commission remains conditional on continued statutory constitution and specified qualifying purposes.
Tax exemption recognition is granted to the Maharashtra Electricity Regulatory Commission under Schedule VII, Table serial number 42, read with section 11 of the Income-tax Act, 2025, effective from tax year 2026-2027. Eligibility is conditional on the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing one or more purposes specified for the relevant Schedule VII entry.

Tax exemption for qualifying electricity regulatory commissions applies to specified income, subject to continued statutory constitution and qualifying purposes.
Tax exemption under section 10(46A) of the Income-tax Act, 1961 applies to the specified income of the Maharashtra Electricity Regulatory Commission. The exemption operates under the repeal-and-savings framework in section 536 of the Income-tax Act, 2025, preserving relevant rights and proceedings under the earlier law. It is effective for assessment year 2026-27, subject to the Commission continuing to be constituted under the Electricity Regulatory Commissions Act, 1998 and pursuing qualifying statutory purposes.

Voluntary Aadhaar authentication for portal verification requires consent, alternative identification options, and protection against denial of services.
Voluntary Aadhaar authentication may be used to verify user details in Shram Suvidha Portal modules through Yes/No and/or eKYC authentication. The Ministry must obtain the Aadhaar holder's consent and inform users of viable alternative identification methods. No portal service may be denied because a user refuses or is unable to undergo Aadhaar authentication. Voter ID Card, PAN Card, Driving License and Passport are recognised alternative identification methods.

Voluntary Aadhaar authentication supports secure employment assistance while preserving consent, alternate identification options, and uninterrupted access to services.
Voluntary Aadhaar authentication may be used to establish identity for employment-related assistance, including job matching, counselling, vocational guidance, skilling information, apprenticeships and career events. Yes/No and/or eKYC authentication may support de-duplication, fraud prevention and timely verification. Consent is mandatory, authentication remains voluntary, and services cannot be denied to persons who refuse or cannot authenticate through Aadhaar. Alternate identification includes PAN, passport, voter identity card, driving licence, Employment Exchange ID and specified universal account identifiers.

Wheat export policy: Durum wheat and wheat under specified codes move from prohibited status to free export immediately.
Export policy for durum wheat classified as "Other" under ITC (HS) Code 10011900 and wheat under ITC (HS) Code 10019910 is revised from Prohibited to Free. The revised classification takes immediate effect, permitting export of the specified wheat products under the Free export policy category.

Wheat flour export policy shifts to free status, permitting exports of atta, maida, samolina and related flour products.
Export policy for wheat flour and related products under ITC (HS) Code 11010000 is changed from 'Prohibited' to 'Free' with immediate effect. Covered products include wheat or meslin flour (atta), maida, samolina (rava/sirgi), wholemeal atta and resultant atta. Their export is permitted under the revised policy classification.