GST rate reclassification places specified tobacco products and pan masala under revised schedules from February.
Arunachal Pradesh GST rate schedules are amended to place biris within the 9% Schedule II. Pan masala, specified tobacco products, tobacco substitutes, and specified non-combustible inhalation products are inserted in the 20% Schedule III. Schedule VII prescribing a 14% rate is omitted. The revised rate classification takes effect from 1 February 2026.

Retail sale price valuation for specified tobacco goods and pan masala expanded under the State GST notification.
A new clause is inserted to cover supplies of pan masala, unmanufactured tobacco, cigars, cigarettes, other manufactured tobacco and tobacco substitutes, and related inhalation products in packaged form where a retail sale price is declared. The notification defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff classifications and interpretive rules for the specified goods. The amendment comes into force on 1 February 2026.

Pan masala and tobacco supplies will be valued based on declared retail sale price for GST valuation.
Introduces RSP-based valuation for specified pan masala and tobacco tariff items, treating the maximum declared packaged price as the retail sale price for valuation; where multiple, altered, or area-specific RSPs exist the relevant maximum or area-specific RSP applies. Tariff terms and interpretation rules of the First Schedule to the Customs Tariff Act apply to this clause.

GST rates on tobacco products amended: biris at 9%, multiple tobacco items at 20%, 14% schedule removed, effective 1 Feb 2026.
The notification amends the Central GST rate schedules: inserts biris into Schedule II at 9%; inserts pan masala, unmanufactured tobacco, tobacco refuse, cigars/cheroots/cigarillos/cigarettes, other manufactured tobacco and substitutes (excluding biris), and inhalation products containing tobacco or nicotine into Schedule III at 20%; and omits Schedule VII at 14%. The amendments take effect on 1 February 2026.

GST rates on tobacco products revised: 18% for biris, 40% for specified tobacco products; changes effective 1 February 2026.
Amends Notification No. 9/2025 to add biris (2403 19 21, 2403 19 29) to the 18% schedule; adds pan masala (2106 90 20), unmanufactured tobacco and tobacco refuse (2401), cigars/cheroots/cigarillos/cigarettes (2402), other manufactured tobacco excluding biris (2403 other than 2403 19 21 and 2403 19 29), and inhalation products including tobacco/nicotine substitutes (2404 11 00 and 2404 19 00) to the 40% schedule; omits Schedule VII 28%; effective 1 February 2026.

Tobacco product GST rates updated: biris at 9% and specified tobacco items moved to a 20% rate.
Amends the Union Territory GST rate notification to prescribe GST rates for specified tobacco products by inserting biris into the 9% schedule, adding multiple tobacco and tobacco-related product entries into the 20% schedule (including pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and inhalation products), and omitting the 14% schedule; effective 1 February 2026.

Retail-price valuation updated: 'Pan masala containing tobacco' replaced with 'Gutkha', effective 1 February 2026.
Amendment substitutes the phrase "Pan masala containing tobacco" with "Gutkha" in the Table at Sl. No. 2, Column (3) of Notification No. 01/2022 Central Excise (N.T.) for the purposes of retail-price valuation, and the substitution takes effect on 1 February 2026.

Capacity-based excise duty rules govern packing machines, monthly declarations, abatement, CCTV compliance and limited credit for notified tobacco goods.
Prescribes a capacity-based excise duty framework for chewing tobacco, jarda scented tobacco and gutkha manufactured with packing machines and packed in pouches. It links deemed production and annual capacity to the number of packing machines and their maximum rated speed, and requires manufacturers to file declarations supported by Chartered Engineer certification, subject to verification and capacity determination by the proper officer. The rules also provide for monthly duty payment, pro rata adjustment, abatement for sealed non-operational machines, retail sale price declaration, CCTV surveillance, machine addition or removal controls, limited CENVAT credit, and penalties for contraventions.

Chewing tobacco, jarda scented tobacco and gutkha packed in pouches attract excise duty when packed by packing machines.
The Central Government designates chewing tobacco (including filter khaini), jarda scented tobacco, and gutkha manufactured with the aid of a packing machine and packed in pouches as notified goods, on which excise duty shall be levied and collected; "packing machine" is defined to include all vertical form-fill-seal and horizontal machines and any other machines used to pack pouches. The notification takes effect on 1 February 2026.

Chewing tobacco, jarda scented tobacco and gutkha now face a machine-based monthly duty tied to retail price and packing speed.
Specifies a machine-based monthly duty on chewing tobacco (including filter khaini), jarda scented tobacco and gutkha, with rates determined by retail sale price (R) and packing machine speed (S). A tiered table sets fixed crore-rate entries and formula-based rates, applying a higher-of rule where both are specified. Multi-track lines are counted as separate machines and retail sale price means the maximum consumer price including taxes and charges. Number of machines for computation will follow the Capacity Determination and Collection of Duty Rules, 2026.

Central Excise (Amendment) Act 2025 will commence on 1 February 2026, setting the effective date for its provisions.
Under the authority of subsection (2) of section 1 of the Central Excise (Amendment) Act, 2025, the Central Government, by Notification No. 03/2025-Central Excise (N.T.), appoints 1 February 2026 as the date on which the provisions of the Act shall come into force.

Excise duty on tobacco products revised: specified ad valorem and specific rates and a narrow exemption apply to listed tobacco goods.
Notification prescribes excise duties and limited exemptions for specified tobacco goods by Fourth Schedule tariff items, replacing a prior notification. It lists tariff classifications and assigns either ad valorem percentages or specific rupee-per-thousand rates for categories including unmanufactured tobacco, cigarettes (distinguished by filter and length), tobacco substitutes, gutkha, chewing tobacco, snuff, extracts, and reconstituted tobaccos, and specifies mixed charging rules where a percentage or a specific amount applies, including higher-of rules and a narrow exemption for unbranded, unpacked unmanufactured tobacco.

Tobacco products: compensation cess entries in the Schedule are replaced with nil rates effective 1 February 2026.
The notification amends the Compensation Cess (Rate) Schedule by substituting the entry in column (4) with "Nil" for a comprehensive list of specified S. Nos. and subitems (S. Nos. 1 through 38 and listed alpha variants), thereby replacing the existing column (4) entries with "Nil" for those items. The amendment is made under sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 and comes into force on the 1st day of February, 2026.

Reconstitution of Regional Directors: the effective date in the Companies Act notification is changed to 16th February 2026.
The Central Government, under Section 396(1) of the Companies Act, 2013, amends the principal notification S.O. 4852(E) by substituting in paragraph 2 the date "1st January, 2026" with "the 16th February, 2026" for the reconstitution of Regional Directors; the amendment is effected by S.O. 6115(E) dated 30 December 2025 and cites the original Gazette publication.

Limited Liability Partnership notification amended to change the operative date from 1 January 2026 to 16 February 2026.
The Central Government amends the earlier notification establishing Regional Directors by substituting, in paragraph 2, the figures, letters and word "1st January, 2026" with the words, figures and letters "the 16th February, 2026", thereby revising the operative date in the principal notification S.O. 4851(E).

Limited Liability Partnership administration effective date postponed to 16 February 2026 by government notification amendment.
Substitutes the commencement date in the notification establishing Registrars for LLP administration: replaces "1st January, 2026" with "the 16th February, 2026" under powers conferred by sub-sections (1) and (2) of section 68A of the Limited Liability Partnership Act, 2008, thereby postponing the implementation timetable of the Registrar framework set out in the principal notification S.O. 4849(E).

Companies Administration notification delays registrars' operative date from 1 Jan 2026 to 16 Feb 2026.
The Central Government amends the earlier Gazette notification establishing Registrars for Companies Administration by substituting in paragraph 2 the date "1st January, 2026" with "the 16th February, 2026", pursuant to its delegated authority under the Companies Act; the amendment cites the principal notification and its Gazette publication.

Minimum wages and wage compliance rules under the Code on Wages set wage norms, records, deductions, bonus and claim procedures.
Prescribes draft Central rules under the Code on Wages, 2019 for minimum wages, floor wage, payment of wages, bonus, claims, registers, forms, and Central Advisory Board procedure. The rules fix wage computation norms based on a standard working-class family, regulate dearness allowance revision, working hours, weekly rest, night shifts, deductions, advances, fines, bonus set on and set off, and the handling of undisbursed dues. They also require prescribed employee records, wage slips, annual returns, and complaint and appeal procedures, while updating occupational skill classifications in Schedule E.

Social security rules consolidate registration, benefits, governance and claims procedures under the Code on Social Security framework.
Draft Code on Social Security (Central) Rules, 2025 consolidate the procedural framework for the Code on Social Security, 2020, including definitions, registration and cancellation of establishments, governance of social security bodies, and procedural rules for provident fund, employees' state insurance, gratuity, maternity benefit, employment information, and employees' compensation. The draft supersedes several earlier central labour rules, preserves acts done before supersession, invites objections and suggestions within forty-five days, and prescribes electronic filing, portal-based compliance, meeting procedures, benefit conditions, appeal mechanisms, and detailed forms for administration.

Occupational safety and working conditions rules set registration, reporting, licensing, and mine safety compliance requirements for employers.
Draft Occupational Safety, Health and Working Conditions (Central) Rules, 2025 prescribe the central compliance framework for implementation of the Occupational Safety, Health and Working Conditions Code, 2020. The rules provide for electronic registration, appeals, accident and disease reporting, employer and employee duties, and the constitution and functioning of advisory and technical bodies. They also regulate safety committees, safety officers, women's night work, contract labour licensing, migrant worker measures, audio-visual worker agreements, and extensive mine safety, medical, rescue and training requirements.