The Centre has merged 31 separate government orders, including matters related to health cess, social welfare surcharge (SWS), and agriculture infrastructure development cess (AIDC), into one consolidated notification for ease of doing business, the Central Board of Indirect Taxes & Customs (CBIC) said on Saturday.
“This is a trade-friendly measure,” it said. It issued a new notification on Friday merging 31 erstwhile standalone customs notifications. The new rule will be effective from November 1, 2025. CBIC is an arm of the department of revenue in the finance ministry. It is responsible for administering indirect taxes in India.
This is a step towards simplification, transparency and ease of doing business, the CBIC said.
“Therefore, instead of referring to 31 separate notifications, the exemptions/concessional rates contained in these 31 notifications are now available in this single notification,” it added.
CBIC said there is no change in the validity of the exemptions notified across various years. Unless otherwise specified, the conditional exemptions and concessions on basic customs duty will lapse as per the provisions of the Customs Act, it said.
Experts called it another step towards ease of compliance.
{{/usCountry}}Experts called it another step towards ease of compliance.
{{/usCountry}}“In a move aimed at simplification and transparency, the CBIC has consolidated 31 separate Customs duty exemption notifications into one comprehensive exemption notification, effective from November 1, 2025,” Saurabh Agarwal, tax partner at EY India, said.
“This Notification maintains existing exemptions and benefits while ensuring ease of reference for businesses. Also, exemption notifications relating to AIDC, SWS, Health Cess, etc., have also been amended to align with this change,” he said.
This consolidation is a welcome step towards regulatory simplification, he added. “By merging scattered notifications into a single framework, CBIC has enhanced clarity and improved Ease of Doing Business for trade,” he said.