Alerts & Updates 25th Sep 2025

SCOMET Update 2025: Amendment to Appendix 3 (SCOMET items) to Schedule – 2 of ITC (HS)

Authors

Ambarish SathianathanPartner | Mumbai
Sanjay NotaniPartner | Mumbai
Harika BakarajuAssociate Partner | Mumbai
Shantanu SinghAssociate | Mumbai

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On September 23, 2025, the DGFT vide notification no. 31/2025-26 issued an updated SCOMET items. The amendments operationalize Category 7 (Certain Emerging Technologies and related items). In addition, new terms have been introduced and several existing definitions under the Glossary have been revised. The scope of SCOMET items under various sub-categories in Categories 3, 6, and 8 has also been expanded or clarified.

To provide transition time to the relevant businesses, the changes made to the list of SCOMET items under the aforementioned notification will come into effect from October 23, 2025.

For further details, please read our update here

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