The Central Board of Indirect Taxes and Customs (CBIC) has informed the Ministry of Parliamentary Affairs that it has no legislative or non-legislative business to place before Parliament during the forthcoming Budget Session 2026.
The disclosure has been made through an Office Memorandum issued by the GST Policy Wing of the CBIC under the Department of Revenue, Ministry of Finance.
The Office Memorandum, issued from Kartavya Bhavan-I, New Delhi, states that the information was furnished in response to a request from the Ministry of Parliamentary Affairs seeking details of Bills and other items of government business likely to be taken up during the Budget Session of Parliament. The communication has been issued with the approval of the competent authority.
The CBIC has reported “NIL” under Part-I: Legislative Business. This clearly indicates that no new GST, Customs, or other indirect tax Bills are proposed to be introduced during the Budget Session 2026. It also confirms that no pending Bills are scheduled for consideration or passage, and no draft Bills are at any stage of Cabinet approval or inter-ministerial consultation.
The proforma used by the Ministry of Parliamentary Affairs requires detailed disclosures such as the title and purpose of proposed Bills, Cabinet readiness, expected date of introduction, and whether passage is required during the session. The absence of entries across all these columns reflects that the CBIC does not plan any legislative intervention in the indirect tax framework during the upcoming session.
Non-Legislative Business, which covers matters of public importance or reports required to be discussed in Parliament, the CBIC has again stated “NIL”. This means that no reports, policy documents, or time-bound matters relating to GST or indirect taxes are proposed to be tabled or debated in Parliament during the Budget Session 2026.
The development signals a phase of legislative stability in the indirect tax regime, suggesting that the government does not intend to introduce statutory changes to GST or Customs laws through Parliament in the immediate term. For businesses and taxpayers, this provides a degree of certainty, as no major legislative disruptions are anticipated during the session.
However, the absence of Parliamentary business does not preclude administrative or procedural changes.
The Office Memorandum has been signed by Prashant Sharma, Deputy Commissioner (GST), and addressed to the Assistant Commissioner, CX-9, CBIC. As the Union Budget approaches, attention is now expected to remain focused on fiscal announcements and executive policy measures rather than amendments to the GST or indirect tax laws through Parliament.
