Indirect Taxes
- Export Inputs: Duty-free import limit for seafood processing inputs increased from 1% to 3% of FOB value; duty-free inputs extended to leather and synthetic footwear exports.
- Energy & Nuclear: Basic customs duty (BCD) exemption extended for Lithium-Ion cell manufacturing capital goods; sodium antimonate (solar glass) BCD exempted; nuclear power project exemptions extended to 2035.
- Minerals & Biogas: BCD exempted for critical mineral processing capital goods; biogas value excluded from Central Excise duty calculation on blended CNG.
- Aviation (Civil & Defence): BCD exempted for aircraft manufacture components and raw materials for Defence MRO (Maintenance, Repair, and Overhaul).
- SEZ & Electronics: Concessional duty for SEZ-to-DTA sales ....
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Related Content
Budget 2026-27
- 1 Core Philosophy of Budget 2026-27
- 2 First Kartavya: Accelerate and Sustain Economic Growth
- 3 Second Kartavya: Fulfil Aspirations and Build Capacity of People
- 4 Third Kartavya: Aligned with Vision of Sabka Sath, Sabka Vikas (Requires Targeted Efforts in the Following Four Areas)
- 5 Direct Taxes
- 6 Miscellaneous

