Tripura GST rates updated: biris at 9%, pan masala and tobacco items at 20%; 14% schedule removed effective February.
The notification inserts HSN entries for biris into Schedule II at 9%, adds multiple tobacco and pan masala entries into Schedule III at 20%, and omits Schedule VII imposing 14%. These schedule amendments alter applicable state GST rates for the specified goods and take effect on the 1st day of February, 2026.

Pension fund Inbar Holding RSC Limited specified for tax exemption on eligible Indian investments subject to conditions.
Inbar Holding RSC Limited is specified as a specified person under clause (23FE) of section 10 for eligible investments in India until 31 March 2030, subject to conditions: file timely returns for relevant years; quarterly disclosure in Form No.10BBB; annual Form No.10BBC certification by an accountant; maintain segmented accounts for exempt investments; remain regulated under Abu Dhabi or UAE law; administer or invest assets solely to meet statutory obligations and defined contributions for retirement/social security plans; restrict earnings and assets to beneficiaries or permitted creditor repayments; prohibit borrowings for making investments in India; and avoid day-to-day participation in investees while retaining monitoring rights. Violation causes ineligibility for the exemption.

Protected systems declaration for customs digital platforms limits access to authorised personnel under the Information Technology Act framework.
Computer resources relating to the ICEGATE Portal, ECCS, ACES-GST portal, their interconnected systems, databases and associated dependencies are declared protected systems as Critical Information Infrastructure under the Information Technology Act, 2000. Access is limited to specified categories of persons, including designated employees, need-based contractual service providers or third-party vendors, and consultants, regulators, Government officials, auditors and stakeholders, each authorised in writing on a case-to-case basis.

Occupational Safety and Health Code powers delegated to Administrators/Lieutenant Governors of specified union territories under presidential control.
The Administrator or Lieutenant Governor of specified Union Territories shall exercise the powers and discharge the functions of the appropriate Government under the Occupational Safety, Health and Working Conditions Code, 2020 for areas where those territories function as the appropriate Government; the delegation is made under article 239(1), is subject to the control of the President, continues until further orders, and supersedes earlier notifications to the extent inconsistent.

Delegation of industrial relations powers to union territory administrators under national code, subject to presidential control.
Delegation authorises the Administrators and Lieutenant Governors of specified Union Territories to exercise the powers and discharge the functions of the appropriate Government under the Industrial Relations Code, 2020, subject to the control of the President and until further orders, and supersedes earlier specified notifications except as to prior actions.

Liquidation process: liquidators must file prescribed forms and enclosures on the Board's electronic platform within set timelines.
Amendment requires liquidators to file prescribed Forms and enclosures on the Board's electronic platform within stipulated timelines, substituting clause (1) of regulation 47B to make electronic submission mandatory and time-bound for the liquidation process.

Anti-dumping duty on Flexible Slabstock Polyol imports remains in force until 17 June 2026 unless revoked.
The Central Government has inserted a paragraph in the principal notification to provide that the anti-dumping duty on Flexible Slabstock Polyol of molecular weight 3000-4000 originating in or exported from Saudi Arabia and the United Arab Emirates shall remain in force up to and inclusive of 17 June 2026, unless revoked, superseded or amended earlier.

Kerala GST rules: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and specified withdrawal process.
The rules provide for electronic grant of registration via the common portal within three working days based on data analysis and risk parameters. A new option under rule 14A permits registration for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, conditional on Aadhaar authentication and prohibition on duplicate registrations for the same PAN; withdrawal from this option requires FORM GST REG-32, specified return-filing and verification, and may be barred during pending cancellation proceedings.

GST amendment expands nominated agencies authorised to supply precious metals to exporters by referencing Lists 13-15 of Customs notification.
The notification substitutes the Explanation's clause (c) to define "Nominated Agency" as entities in Lists 13, 14 and 15 appended to Table 1 of Notification No.45/2025 Customs, thereby expanding agencies eligible under the earlier GST exemption for supply of gold/silver/platinum to exporters; the substitution is deemed effective from 1 November 2025.

Health Security se National Security Cess rules: registration, declaration, machine-based cess computation, monthly payment, abatement and enforcement procedures.
The rules implement registration, declaration, verification and payment processes for the Health Security se National Security Cess, requiring online registration (FORM HSNS REG-01), declaration of machine/process parameters (FORM HSNS DEC-01) verified by proper officers and Chartered Engineer certificates (FORM HSNS CE-01), monthly electronic payment (FORM HSNS PMT-01) and returns (FORM HSNS RET-01), with cess computed by maximum rated speed and package weight per Schedule II, abatement for prolonged non-operation, audit and record-keeping obligations, compounding and seizure procedures, and mandatory CCTV and retention requirements.