Budget 2026: No Indirect Tax Proposals by CBIC to Finance Ministry, Board confirms via OM [Read Office Memorandum]

The Central Board of Indirect Taxes and Customs (CBIC) has officially communicated to the Ministry of Finance that no indirect tax proposals are being provided for consideration in the upcoming Budget Session of Parliament, 2026.

This confirmation comes through an Office Memorandum (OM) on 15 January 2026, issued by the GST Policy Wing of the Department of Revenue.

The OM was published in response to a communication from the Ministry of Parliament Affairs (MPA). The MPA had asked for details of both legislative and non-legislative business items that were likely to be proposed during the Budget Session.

The MPA submitted its request on 2 January 2026. It required ministries to submit information in a prescribed proforma covering potential bills, cabinet notes, and details of the officer concerned with the bill, etc.

In its reply, CBIC stated that no legislative business under its authority has been scheduled for introduction. Annexure-I of the OM, which lists the “Business for the Budget Session, 2026 of Parliament,” records “NIL” entries under both Part I (Legislative Business) and Part II (Non-Legislative Business).

This clearly indicates that there are no new GST-related bills that are being introduced. This can also mean that there are no amendments to existing indirect tax statutes. Also, it can mean that no reports or matters of public importance that require parliamentary discussion have been identified.

This absence of proposals means that Budget 2026 will not feature GST or Customs-related legislative changes from CBIC, leaving the Finance Ministry to focus on other fiscal priorities.

In sum, CBIC’s Office Memorandum dated 15 January 2026 confirms that the Board has no indirect tax proposals to furnish to the Finance Ministry for the forthcoming Budget Session of Parliament. Both legislative and non-legislative business items stand marked as “NIL,” reflecting a deliberate stance of policy stability in the indirect tax domain.

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