In recent years, India has undertaken a series of deep-rooted tax and regulatory reforms aimed at improving ease of doing business and enhancing institutional credibility. As part of the reforms, India introduced a revamped income-tax code through the Income-tax Act, 2025, which simplifies the language of the law and restructures the provisions by removing inapplicable sections. In parallel, the GST framework has undergone a steady institutional overhaul, including recent GST rate rationalisation and rationalisation of the dispute mechanism.

On the trade side, India has entered into free trade agreements (FTA) with several countries, which would require that its customs law is tuned to the requirements of the FTAs. Against this backdrop, the government has signalled towards a comprehensive customs reform. With policy emphasis on digital integration, customs duty rationalisation, and procedural certainty, the focus has now moved decisively towards the road ahead, reimagining customs law not as a standalone border-control statute, but as an integral part of India’s unified tax and trade ecosystem.