In a move designed to significantly improve the ease of doing business in India, the Central Board of Indirect Taxes & Customs (CBIC) has announced the consolidation of 31 individual government notifications into one unified document. This consolidation, which includes provisions related to health cess, social welfare surcharge (SWS), and agriculture infrastructure development cess (AIDC), is set to take effect on November 1, 2025.
Described as a “trade-friendly measure,” the CBIC issued the new notification on Friday, effectively merging previously standalone customs notifications. This initiative is a key step towards fostering greater simplification and transparency within the country’s tax administration.
The CBIC, an integral part of the finance ministry’s revenue department, highlighted that businesses will no longer need to refer to 31 separate documents. Instead, all exemptions and concessional rates previously covered by these numerous notifications will now be readily accessible in a single, consolidated format. The board has also clarified that this consolidation does not alter the validity of existing exemptions; conditional exemptions and concessions on basic customs duty will continue to lapse as per the provisions of the Customs Act, unless otherwise specified.
Industry experts have welcomed this development as a positive stride towards simplifying compliance. Saurabh Agarwal, a tax partner at EY India, commented that the consolidated notification, effective from November 1, 2025, not only maintains existing benefits but also ensures greater ease of reference for businesses. He further noted that notifications related to AIDC, SWS, and Health Cess have been updated to align with this consolidation.
Agarwal added, “This consolidation is a welcome step towards regulatory simplification. By merging scattered notifications into a single framework, CBIC has enhanced clarity and improved Ease of Doing Business for trade.”