What changed since 2025
| Date | Change | Effect | Source |
|---|---|---|---|
| 22 Sep 2025 | GST moves to 5% and 18% | Most FMCG and packaged foods moved to 5%, ACs and TVs to 18%; apparel above ₹2,500 a piece rose from 12% to 18%. | PIB, 56th GST Council, 3 Sep 2025 |
| 12 Nov 2025 | Quality Control Orders on 14 inputs withdrawn | QCOs on polymer and fibre inputs such as polyester yarn and fibre were withdrawn, which is expected to ease raw material costs. | Business Standard, 13 Nov 2025 |
| 13 Nov 2025 | DPDP Rules notified | Data fiduciaries, including retailers holding customer data, have an 18-month phased compliance period and must issue separate, clear consent notices. | PIB (MeitY), Nov 2025 |
| 13 Feb 2026 | Country-of-origin filter | A Legal Metrology amendment requires e-commerce entities selling imported packaged goods to offer a searchable, sortable country-of-origin filter from 1 July 2026. | Chambers, 2026 (G.S.R. 128(E)) |
| 1 Apr 2026 | Personal-import tariff cut to 10% | The customs tariff on dutiable goods imported for personal use fell from 20% to 10% under the Finance Act 2026. | Finance Act 2026 |
| 23 Jul 2026 | Press Note 3 (2026) | Marketplace entities with FDI may hold inventory to export goods made in India; the FEMA amendment took effect on 3 September 2026. | Press Note 3 (2026); S.O. 4870(E), 2 Sep 2026 (via EY, Sep 2026) |
Other dated changes in the sector brochure
These appear on other pages of the brochure rather than in its timeline.
| Date | Change | Effect | Source |
|---|---|---|---|
| Aug 2024 | 2% equalisation levy on e-commerce supplies ended | Offshore sellers no longer pay the levy, but income can still be taxed through significant economic presence or a permanent establishment. | Gala Law; Accorp (secondary) |
| 1 Apr 2025 | 6% equalisation levy on online advertising ended | As above. | Gala Law (secondary) |
| 5 Jun 2025 | Tamil Nadu 24×7 trading extended | Establishments with 10 or more staff may open 24×7 for three years. | Trilegal, 20 May 2025 |
| 1 Aug 2025 | Employment Linked Incentive window opened | Jobs created from 1 August 2025 to 31 July 2027 can qualify. | PIB, 1 Jul 2025 |
| 1 Aug 2025 | Textile PLI open to new applicants | New applicants from this date, with minimum investment of ₹150 crore (Part 1) or ₹50 crore (Part 2); the window was later extended and ended on 31 March 2026. | PIB, 9 Oct 2025 and 2 Jan 2026 |
| 14 Oct 2025 | PLI for white goods: fourth-round window closed | 85 companies selected after the fourth round (January 2026). | PIB, 13 Nov 2025; AIR News, 24 Jan 2026 |
| 1 Nov 2025 | Automated GST registration | Low-risk applicants can opt for automated registration within three working days. | Tribune / ANI and KPMG (secondary) |
| Nov 2025 | Export Promotion Mission approved | ₹25,060 crore for FY2025-26 to FY2030-31. | PIB, 12 Nov 2025 |
| 21 Nov 2025 | Four Labour Codes made effective | Aggregators contribute 1–2% of annual turnover to social security for gig and platform workers, capped at 5% of amounts paid to them. | PIB (Ministry of Labour and Employment), 21 Nov 2025 |
| Jan 2026 | Tiger Global decision | Treaty exemptions on capital gains are open to challenge under GAAR. | Khaitan & Co, 16 Jan 2026; KPMG, 20 Jan 2026 |
| 1 Feb 2026 | Budget 2026-27 export measures announced | Removal of the ₹10 lakh per-consignment cap on courier exports; footwear and leather input relief; export period for final products extended from 6 months to 1 year. | Budget Speech 2026-27, paras 148–149 and 175 |
| 15 Mar 2026 | Press Note 2 (2026) | A beneficial owner in a land-border country with more than 10%, or control, puts the investment on the Government route; up to 10% without control is automatic with prior reporting. | DPIIT, Press Note 2 (2026) |
| 31 Mar 2026 | Textile PLI window ended | No new applicants. | PIB, 2 Jan 2026 |
| 1 Apr 2026 | Income-tax Act 2025 in force | Replaced the 1961 Act; tax year 2026-27 is the first year under it. MAT cut from 15% to 14%. | Finance Act 2026 |
| 1 Apr 2026 | Share buy-backs taxed as capital gains | Taxed in the shareholder’s hands as capital gains, no longer as dividend. | Finance Act 2026 |
| 4 May 2026 | FIF Standard Operating Procedure | DPIIT procedure for processing FDI proposals on the FIF portal. | DPIIT FIF SOP, 4 May 2026 |
| Jun 2026 | CCPA fines for dark patterns | Two companies fined for pre-ticked consent and other dark patterns. | PIB, 3 Jun 2026 |
| 1 Jul 2026 | Country-of-origin filter in force | E-commerce entities selling imported goods must offer the filter. | Chambers, 2026 |
| 3 Sep 2026 | FEMA amendment in force (S.O. 4870(E)) | FDI-funded marketplaces may hold inventory to export Indian-made goods. | TaxGuru; EY, 25 Sep 2026 |
For changes across all sectors, see updates.