Health Security se National Security Cess Act commencement set for 1 February 2026 by Central Government notification.
The Central Government appoints 1 February 2026 as the date on which the provisions of the Health Security se National Security Cess Act, 2025 will come into force, by a Ministry of Finance, Department of Revenue notification dated 31 December 2025 issued under the statute and bearing the stated file reference.

Commencement of health security and national security cess provisions notified to take effect from 1 February 2026.
The Central Government appointed 1 February 2026 as the date on which the provisions of the Health Security se National Security Cess Act, 2025 come into force. The notification is issued under sub-section (2) of section 1 of the Act and serves as the commencement notification for the statutory provisions relating to the cess.

Director KYC compliance now requires periodic filing in Form DIR-3 KYC Web and timely updates for contact and address changes.
The amendment substitutes existing KYC filings with Form No. DIR-3 KYC Web and renames a regional director designation. Rule 12A requires every individual holding a DIN as on 31 March of a financial year to file KYC in Form No. DIR-3 KYC Web on or before 30 June of the immediately following every third consecutive financial year, and to submit the same form within 30 days of any change in personal mobile number, email address or residential address, along with the prescribed fee.

Government company indemnity bonds (Form STK-3A) must be executed by an authorised ministry representative of Under Secretary rank or equivalent.
The rules insert a proviso to require that the indemnity bond in Form STK-3A, for one or more directors appointed or nominated by the Central or State Government in any government company or its subsidiaries, shall be given by an authorised representative not below the rank of Under Secretary or equivalent in the administrative Ministry or Department of the Government on behalf of the company.

Retail sale price valuation rules expand for specified tobacco and pan masala goods under the GST framework.
A further amendment under the Nagaland Goods and Services Tax Act, 2017 expands the valuation framework for specified goods sold with a declared retail sale price. The inserted clause applies to supplies of pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion, where the goods fall under the specified tariff classifications and are packaged with a declared retail sale price. The notification defines retail sale price and sets rules for multiple declarations, altered prices, area-specific prices, and tariff interpretation.

Retail sale price valuation established for specified tobacco and pan masala goods, affecting GST valuation and declaration rules.
Amendment inserts a clause prescribing valuation by reference to the declared retail sale price for specified packaged goods (pan masala and various tobacco and nicotine products). It defines retail sale price as the maximum declared consumer price including all taxes; provides that where multiple, altered, or area-specific prices are declared the applicable declared price determines valuation; and applies First Schedule interpretation rules of the Customs Tariff Act to tariff descriptions. The amendment takes effect on the stated commencement date.

Valuation based on retail sale price establishes tax-inclusive pricing for specified tobacco products and sets supplier-paid tax consequences.
The amendment deems the value of supply of specified tobacco and nicotine-related packaged goods to be the declared retail sale price less tax, with tax amount computed by (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate); it defines applicable tax and retail sale price rules, and exempts non-manufacturer registered persons under rule 86B where the supplier has paid tax on that basis.

GST rate schedules restructured to reclassify tobacco and inhalation products, altering applicable state tax classifications.
Amendment revises state GST classification by inserting specified tariff entries for biris into the 9% schedule, adding multiple tobacco and inhalation-related items into the 20% schedule, and omitting the entire 14% schedule, thereby restructuring applicable GST rate schedules and updating the earlier notification.

Tariff values of edible oils, metals and areca nut fixed; new rates effective 1 January 2026.
The Central Board of Indirect Taxes & Customs substitutes three tables fixing tariff values for specified imports: TABLE-1 sets US$ per metric tonne values for edible oils and brass scrap; TABLE-2 fixes US$ values for specified forms of gold and silver with explanatory scope; TABLE-3 maintains the areca nut value at US$7679 per metric tonne. The amendment to the principal valuation notification is effective 1 January 2026.

Sea cargo manifest compliance deadline is extended through substitution of the prescribed date in the FORM-XII table.
The Sea Cargo Manifest and Transshipment Regulations are amended by substituting the date against serial number 6 in column (3) of the Table following FORM-XII with 31 March 2026. The amendment takes effect upon publication in the Official Gazette.

Low ash metallurgical coke imports restricted Jan 1-Jun 30, 2026; other metallurgical coke imports remain free.
Imports of Low Ash Metallurgical Coke under ITC (HS) Codes 27040020, 27040030, 27040040 and 27040090 with ash content below 18% are Restricted from 01.01.2026 to 30.06.2026 and permitted only under Policy Condition No. 08 of Chapter 27; metallurgical coke with ash content above 18% and other imports under those codes remain Free.

Minimum Export Price on natural honey export extended under foreign trade policy until March 2026.
Minimum Export Price condition for export of Natural Honey is extended under the Foreign Trade Policy framework. The Central Government amends the earlier export policy notification relating to ITC(HS) code 04090000 by continuing the existing Minimum Export Price (MEP) requirement of US Dollar 1400 FOB per Metric Ton. The revised policy condition extends the validity of that MEP restriction from 31 December 2025 to 31 March 2026, with immediate effect.

Low Ash Metallurgical Coke: provisional anti-dumping duties imposed on imports from specified countries, payable in Indian currency.
Imposes provisional anti-dumping duty on Low Ash Metallurgical Coke (ash <18%, excluding specified ultra-low phosphorus coke) from Australia, China PR, Colombia, Indonesia, Japan and Russia and related export-origin combinations, with specified USD-per-metric-tonne duty rates for each origin/export permutation. Duties apply by product description rather than tariff classification, are effective for six months from Gazette publication unless earlier changed, payable in Indian currency, and the exchange rate for duty calculation is the Government-notified rate with the bill-of-entry date as the relevant date.

Retail sale price valuation for specified tobacco goods is introduced, alongside a limited rule 86B exemption for non-manufacturers.
The amendment inserts rule 31D to value specified tobacco-related goods and certain inhalation products on the basis of retail sale price less applicable tax, with definitions and valuation rules for multiple or altered prices. It also exempts a registered person other than a manufacturer from rule 86B only for such goods when tax is paid by the supplier on the retail sale price basis.

Pan masala and tobacco valuation: value deemed as declared retail sale price less tax, with prescribed tax computation.
Value of supply for specified pan masala, tobacco and inhalation products is deemed to be the retail sale price declared on packaged goods less the applicable tax amount, computed by Tax amount = (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate). "Applicable tax" means IGST, CGST, SGST or UTGST. "Retail sale price" is the maximum declared price on the package, includes all taxes and where multiple or altered prices exist the maximum or altered increased price applies; area-specific declared prices apply to supplies in those areas. An amendment limits a composition-related exemption for non-manufacturers to goods on which the supplier has paid tax on the retail sale price.

GST rate amendment revises classification of tobacco products, biris, and pan masala under the state tax schedule.
Amendment to the State GST rate notification revises the tax classification of specified tobacco and tobacco-related goods under the Sikkim Goods and Services Tax framework. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse other than tobacco leaves, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and manufactured tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion are inserted in Schedule III at 20%. The amendment also omits Schedule VII at 14%, and comes into force on 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.

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.