Amendment Engine › Current-law anchors

Current-law anchors through 28 July 2026

Selected high-risk currentness anchors independently checked against two Government sources.

InstrumentDateStatusEffect/controlSources
256/02/2026-GST25 July 2026CURRENTDepartmental GSTAT appeal procedure for DGGI Common Adjudicating Authority casesSource 1 · Source 2
255/01/2026-GST25 June 2026CURRENTJurisdiction where taxable persons migrate/transfer between jurisdictionsSource 1 · Source 2
02/2026-Central Tax7 May 2026CURRENTGSTAT Principal Bench authority under the notified frameworkSource 1 · Source 2
01/2026-Central Tax (Rate)30 April 2026CURRENT_AMENDING_INSTRUMENTAmends 09/2025-Central Tax (Rate); transaction-date chain requiredSource 1 · Source 2
09/2025-Central Tax (Rate)17 September 2025CURRENT_PRINCIPAL_GOODS_RATE_BASEOperative principal intra-State goods-rate base from 22 September 2025, subject to amendments/savingsSource 1 · Source 2
Health Security se National Security Cess Rules, 20262 January 2026OPERATIVE_FROM_1_FEBRUARY_2026Base HSNS RulesSource 1 · Source 2
01/2026-Integrated Tax (Rate)30 April 2026CURRENT_AMENDING_INSTRUMENTInter-State heading 2202 rate counterpart; corrigendum 6 May 2026Source 1 · Source 2
01/2026-Union Territory Tax (Rate)30 April 2026CURRENT_AMENDING_INSTRUMENTUnion territory heading 2202 rate counterpart; corrigendum 6 May 2026Source 1 · Source 2
This page is not a substitute for the full instrument chain. A later notification, commencement instrument, corrigendum, court order or transaction-date rule may alter the result.