New Delhi — In a significant step aimed at simplifying compliance and improving ease of doing business, the Central Board of Indirect Taxes and Customs (CBIC) has merged 31 separate government notifications into a single consolidated notification, officials said on Saturday.

The move, described as “trade-friendly,” covers matters related to health cess, social welfare surcharge (SWS), and agriculture infrastructure development cess (AIDC). The new consolidated notification will take effect from November 1, 2025, and replaces the 31 standalone notifications previously in force.

“This consolidation is a step towards simplification, transparency, and ease of doing business,” the CBIC stated. “Instead of referring to 31 separate notifications, businesses can now access all exemptions and concessional rates in a single, streamlined notification.”

The CBIC clarified that the validity of previously notified exemptions remains unchanged. Conditional exemptions and concessions on basic customs duty will continue to lapse according to the provisions of the Customs Act, unless otherwise specified in the new framework.

Tax experts welcomed the consolidation, describing it as a step forward in regulatory simplification. Saurabh Agarwal, tax partner at EY India, said, “This notification maintains existing exemptions and benefits while ensuring ease of reference for businesses. Exemptions relating to AIDC, SWS, Health Cess, and similar levies have also been aligned under this single notification.”

He added that merging scattered notifications into a single framework enhances clarity, reduces compliance complexities, and strengthens India’s ease of doing business rankings.

The CBIC, an arm of the Department of Revenue under the Ministry of Finance, is responsible for administering indirect taxes, including customs duties. The latest consolidation reflects the government’s ongoing efforts to reduce bureaucratic hurdles for trade and industry while ensuring transparency in regulatory procedures.

Officials said that businesses, importers, and trade bodies would now find it easier to locate relevant customs exemptions and concessional rates, without having to navigate multiple notifications issued over the years.

With this initiative, the government aims to make India’s trade and customs processes more accessible, transparent, and user-friendly, providing a more predictable environment for domestic and international businesses.

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