New Delhi: The Central Board of Indirect Taxes and Customs (CBIC) announced on its official X handle on Saturday that it had combined 31 customs tax notices into one. This will take effect from November 1, 2025, as part of continuous efforts to make trade easier.
The CBIC said that the decision was a step toward making things easier, clearer, and more straightforward for businesses. The consolidated notification keeps all of the duty exemptions and benefits from the prior notifications, but it makes the rules more organized and easier to find.
CBIC rolls out another trade facilitation measure!
— CBIC (@cbic_india) October 25, 2025
👉31 Customs Duty Notifications merged into ONE consolidated Notification viz Notification No 45/2025 dated 24th October 2025.
👉It will be effective from 1st November 2025.
👉A step towards simplification, transparency &… pic.twitter.com/a2AqDIJbQ2
“CBIC is putting in place another way to make trade easier!” The post said, “31 Customs Duty Notifications were combined into one.”
This project is seen as a big step toward making customs operations more efficient, with the goal of making it easier for both businessmen and customs authorities to follow the rules.
More information on GST changes
The CBIC also said in a separate statement that people will not be able to get an input tax credit (ITC) on life and health insurance premiums that are not subject to the Goods and Services Tax (GST).
The CBIC also gave information about secondary or post-sale discounts under GST. Manufacturers provide dealers discounts to keep prices competitive. These discounts are not considered extra taxable services; they are price reductions.
If a manufacturer makes a deal with the end consumer to sell at a lower price and sends a credit note to the dealer to pass on the discount, it will be included in the overall consideration, which will make sure that all tax administrations approach it the same way.
These explanations are meant to clear up long-standing misconceptions in the sector and make sure that GST requirements are always followed.