Delegation of powers to regional directors updated, expanding authorised offices and applying delegation to limited liability partnerships.
The Central Government amends the prior notification to substitute the list of Regional Directors authorised to exercise delegated powers under the Companies Act as applied to limited liability partnerships with a revised roster naming Ahmedabad, Bangalore, Chandigarh, Chennai, Guwahati, Hyderabad, Kolkata, Mumbai, Navi Mumbai and New Delhi, and declares the amendment to come into force on the specified commencement date while preserving prior actions or omissions.

Appointment of adjudicating officers under section 76A: Registrars assigned jurisdiction and appeals to Regional Director commence under new notification.
Appointment of adjudicating officers under section 76A of the Limited Liability Partnership Act, 2008 assigns specified Registrars of Companies to exercise adjudicatory functions within the territorial jurisdictions listed. Appeals from orders of these adjudicating officers shall lie to the Regional Director having jurisdiction, and pending proceedings and appeals as on commencement are to be dealt with under this notification, which takes effect on the stated commencement date.

Toluene Di Isocyanate imports face renewed anti dumping duties with producer specific US$ per MT rates and five year duration.
Imposition of anti-dumping duty on TDI having isomer content 80:20 from European Union and Saudi Arabia with producer-specific and residual rates per metric tonne in US dollars (Covestro US$221.04/MT; Borsod Chem US$102.05/MT; other rates US$217.55-344.33/MT). The measure, limited to the 80:20 grade, supersedes the 2021 notification, is effective for five years from publication, payable in Indian currency, and uses the Ministry-specified exchange rate with the bill-of-entry date as the relevant date.

Special Economic Zone rescinded for a 2.56 hectare IT SEZ, following de-notification proposal and state NOC.
The Central Government rescinds Notification S.O. 3463(E) (8 Nov 2016) that had notified 2.56 hectares as an SEZ proposed by M/s. Cognizant; rescission is under the first proviso to rule 8 of the SEZ Rules read with section 4 of the SEZ Act. Cognizant proposed de-notification, the State issued a No Objection Certificate and confirmed post de-notification land use conformity, and the Development Commissioner recommended de-notification. The rescission preserves actions done or omitted before its operation.

Restriction on end-use of borrowed funds bars specified sectors and tightens ECB reporting, security and maturity requirements.
Amendments substitute definitions, add a prohibition on specific end uses of borrowed funds (including chit funds, nidhi companies, specified real estate and certain agricultural and plantation activities, trading in transferable development rights, most securities transactions and repayment of restricted domestic INR loans), revise individual INR borrowing from non residents to require inward remittance and non repatriation, and replace Schedule I with a comprehensive ECB framework covering eligible borrowers and lenders, currency and form of borrowing, limits, minimum average maturity periods, cost and security rules, refinancing, conversion to non debt instruments, drawdown via Loan Registration Number, and detailed reporting obligations through the designated AD Category I bank.

Halal certification requirements expand to additional meat export destinations, with phased compliance timelines and existing accreditation conditions retained.
Halal certification requirements under the India Conformity Assessment Scheme (I-CAS)-Halal are extended to twenty additional countries for exports of specified meat and meat products. Compliance applies after a two-week transition period for all newly listed countries except Egypt. Egypt is subject to a nine-month implementation period for system readiness and onboarding and accreditation of certification bodies. Existing requirements for certification by NABCB-accredited bodies and compliance with importing-country regulations continue unchanged.

New Kolkata Rajarhat SEZ de-notified 7.1826 hectares, reducing the SEZ to 3.2987 hectares for DTA use.
Central Government, acting on the developer's proposal, State Government approval and Development Commissioner recommendation, de-notifies 7.1826 hectares (Plot No. II-F/1, Block-II-F, Action Area II, New Kolkata Township Rajarhat) of the Information Technology SEZ, reducing the SEZ to 3.2987 hectares; the de-notified land is to be used for Domestic Tariff Area purposes and the measure is taken under the executive powers provided by the SEZ Act proviso and rule 8 of the SEZ Rules.

Tariff value fixation: substitution of customs valuation tables setting unit values for edible oils, metals, and areca nut.
Amendment substituting TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to set tariff values for edible oils, brass scrap, areca nut, and specified categories of gold and silver, with unit values stated in US dollars and most values unchanged; includes scope explanations for precious metals and provides the effective date of the amendment.

Platinum articles import policy changed from free to restricted, with re import exemptions for exhibitions, returns, and repairs.
The import policy for articles of platinum under ITC (HS) Chapter 71 is amended from Free to Restricted with immediate effect, subject to Policy Condition No. 6. Policy Condition No. 6 exempts re imports of Indian origin platinum articles carried abroad for exhibitions or export promotion, re imports of rejected/returned/unsold goods, and re imports intended for repair.

Umbrella imports shifted from free to restricted, but imports priced at CIF Rs.100 or above per piece remain free.
Imports of finished umbrellas under ITC (HS) Codes 66019100 and 66019900 are reclassified from Free to Restricted, with Free treatment retained where CIF value is Rs.100 or above per piece. The Minimum Import Price condition will not apply to imports by Advance Authorisation holders, Export Oriented Units, and SEZ units provided the imports are not sold into the Domestic Tariff Area.

Retail sale price valuation rule for specified tobacco and pan masala products prescribes deemed value and tax extraction method.
Rule 31D deems the value of specified packaged goods to be the declared retail sale price less the amount of tax, for goods listed including pan masala and tobacco products; tax amount is computed as (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate), with definitions for applicable tax and retail sale price and rules for multiple, altered or area-specific declared prices. Rule 86B is amended to exempt registered persons other than manufacturers in respect of goods under Rule 31D when the supplier has paid tax on the basis of retail sale price.

Retail sale price valuation mandated for specified packaged tobacco and pan masala, changing GST valuation practice.
Supplies of specified packaged goods-pan masala and defined tobacco and tobacco substitute products-must be valued using the declared retail sale price on the package. "Retail sale price" is defined as the maximum price declared for sale to the ultimate consumer and where multiple prices are declared, the maximum applies; an increased declared price at any stage is treated as the retail sale price; area specific declared prices apply to supplies in those areas. Tariff terms and interpretive rules from the First Schedule to the Customs Tariff Act, 1975 apply to this clause.

GST rate amendment reclassifies tobacco and nicotine products into altered rate schedules and omits a prior rate category.
Amendment under section 9(1) and section 15(5) of the Maharashtra GST Act inserts specified tariff entries for biris into the 9% schedule, inserts entries for pan masala, unmanufactured tobacco, manufactured tobacco and substitutes, cigars and cigarettes, and inhalation products into the 20% schedule, and omits the entire 14% schedule; the changes take effect on the first day of February, 2026.

Tariff values updated for edible oils, metals, areca nut, gold and silver; new values effective 6 February 2026.
Amendment substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification to set tariff values in US dollars for listed commodities (edible oils, brass scrap, areca nut, and specified gold and silver categories), specifies valuation units per item, includes explanatory scope limits for certain entries, and takes effect from 6 February 2026.

District Legal Service Authority, Faridabad: specified income exempt under section 10(46) subject to conditions and filing requirement.
Notification under section 10(46) exempts specified income of District Legal Service Authority, Faridabad (PAN AAAJC0807B): grants from judicial and legal services authorities, government grants/donations for Legal Services Authorities Act purposes, court-ordered receipts, recruitment application fees, and interest on bank deposits. Exemption is conditional on no commercial activity, unchanged activities and income character across financial years, and filing returns per clause (g) of section 139(4C). Non-compliance may lead to penal measures and withdrawal of exemption; retrospective effect is provided for specified assessment years.

Commencement of GST amendment rules: specified provisions designated to come into force on appointed dates.
Appoints commencement dates under the Delhi Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to come into force on the 11th day of February, 2025; and Rules 8, 37 and clause (ii) of Rule 38 to come into force on the 1st day of April, 2025, pursuant to powers conferred by the Delhi Goods and Services Tax Act, 2017 and on the recommendations of the Council.

Startup recognition criteria revised: 10 year/200cr limits; deep tech 20 year/300cr; DPIIT portal process and investment restrictions.
DPIIT revises startup recognition: eligible legal forms; ten year/200 crore limits for Startups, extended to twenty years/300 crore for recognised Deep Tech Startups; exclusion of entities formed by split or reconstruction. Recognition via DPIIT online application with incorporation proof and business write up; additional Deep Tech documentary requirements. Board issues or revokes certification for section 80 IAC upon enquiry. Recognised startups must deploy funds to core activities and are barred from specified non core investments. Government may relax conditions; effective on Gazette publication.

Central Excise corrigendum amends tobacco description in notification to include Jarda Scented Tobacco and Gutkha.
Corrigendum substitutes wording in Central Excise notification No. 04/2025-Central Excise: in the published notification, for " and Unmanufactured Tobacco" read ", Jarda Scented Tobacco and Gutkha", thereby amending the tariff description of listed tobacco-related items.

Central Excise corrigendum corrects tariff classification from 2404 11 10 to 2404 11 00 in notification No.03/2025.
The corrigendum to notification No. 03/2025-Central Excise substitutes the tariff entry "2404 11 10" with "2404 11 00" in the published Gazette (G.S.R. 955(E), page 35, line 10), effecting a technical correction to the tariff classification cited in that notification.

GST rate amendment reclassifies biris and tobacco products across tax schedules, while omitting the 14% schedule.
State tax rates are amended by inserting biris under Schedule II at 9% and specified tobacco and nicotine-related products under Schedule III at 20%, while Schedule VII at 14% is omitted. The changes cover pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes, and products intended for inhalation without combustion. The notification comes into force on 1 February 2026.