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Core Purpose

The Central Government hereby makes the Plastic Waste Management (Amendment) Rules, 2026, to further amend the Plastic Waste Management Rules, 2016, in exercise of powers conferred by sections 3, 6, and 25 of the Environment (Protection) Act 1986 (29 of 1986).

Detailed Summary

The Ministry of Environment, Forest and Climate Change published Notification G.S.R. 237(E) on March 31, 2026, introducing the Plastic Waste Management (Amendment) Rules, 2026, which came into force on their publication date in the Official Gazette. These rules amend the Plastic Waste Management Rules, 2016, following public consultation on draft rules published vide G.S.R 365 (E) dated June 3, 2025. Key amendments include revising definitions in rule 3 for 'end of life disposal' (now encompassing energy recovery, co-processing, waste-to-energy, waste-to-oil, road construction, excluding conversion to feedstock chemicals or new plastic), 'Plastic Waste Processors' (including recycling and end of life disposal entities), and inserting new definitions for 'registered environment auditor', 'reuse', and 'seller'. Rule 11(2) is amended to mandate that recycled plastic packaging or commodities conform to Indian Standard: IS 14534: 2023 and bear specific labels/markings, also complying with Food Safety and Standards Authority of India (FSSAI) requirements for food contact applications. New sub-rules (3A), (3B), and (3C) are inserted into Rule 12, designating concerned Local Bodies, Gram Panchayats, and Panchayats at District Level as enforcement authorities for waste management provisions. Rule 16 is amended to substitute sub-rule (1) with a detailed composition for the State Level Monitoring Committee, including the Chief Secretary as Chairman and various Secretaries, Municipal Commissioners, and experts as members, and sub-rule (2) allows inviting 'other Government officials including district level officials'. Rule 17(5) and Schedule II, paragraphs 12(12.4) and 13(13.1) are amended to include 'Registered Environment Auditor' alongside 'designated agency'. Significant changes are made to Schedule II, paragraph 7, concerning obligations for Producers, Importers, and Brand Owners. Mandatory recycled plastic content targets are set for plastic packaging categories I, II, and III, escalating from 2025-26 to 2028-29 onwards (e.g., Category I: 30% in 2025-26 to 60% in 2028-29). Exemptions apply if recycled plastic use is prohibited by law, regulation, rule, or mandatory Indian standard (e.g., by FSSAI, Central Drugs Standard Control Organisation, Central Insecticide Board). Producers, importers, and brand owners can carry forward unfulfilled targets for mandatory recycled plastic content in food contact applications for 2025-26 for up to three consecutive years, fulfilling a minimum of one-third annually. Importers must fulfill their recycled content obligation by purchasing certificates from excess users, with the Central Pollution Control Board (CPCB) developing an exchange mechanism. Brand Owners using Category I (rigid) plastic packaging also have minimum reuse obligations, with specific targets for different volume/weight categories of packaging, also with carry-forward provisions for unfulfilled targets. Brand owners must furnish information on sales, virgin, and recycled plastic content on the centralized CPCB portal. The notification was signed by Neelesh Kumar Sah, Joint Secretary. The principal rules, G.S.R. 320(E) dated March 18, 2016, have been previously amended nine times, most recently by G.S.R. 73 (E) dated January 23, 2025.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-31032026-271465 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 218] NEW DELHI, TUESDAY, MARCH 31, 2026/CHAITRA 10, 1948 MINISTRY OF ENVIRONMENT, FOREST AND CLIMATE CHANGE NOTIFICATION New Delhi, the 31st March, 2026 G.S.R. 237(E).— WHEREAS, the draft rules further to amend the Plastic Waste Management Rules, 2016, were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number No. G.S.R 365 (E) dated the 3rd June 2025, for inviting objections and suggestions from all persons likely to be affected thereby within a period of sixty days from the date on which the copies of the Gazette containing the said draft rules were made available to the public; AND WHEREAS, copies of the said Gazette were made available to the public on the 3rd June 2025; AND WHEREAS, objections and suggestions received within the specified period have been duly considered by the Central Government. NOW, THEREFORE, in exercise of the powers conferred by sections 3, 6, and 25 of the Environment (Protection) Act 1986 (29 of 1986), the Central Government hereby makes the following rules further to amend the Plastic Waste Management Rules, 2016, namely:— 1. (1) These rules may be called the Plastic Waste Management (Amendment) Rules, 2026. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Plastic Waste Management Rules, 2016 (hereinafter referred to as the said rules) in rule 3, — (a) For clause (ga), the following clause shall be substituted, namely:- '(ga) "end of life disposal" -means the utilisation of plastic waste for the purpose of energy recovery including co- processing in industries such as cement, steel, and any other similar industry, waste-to-energy processes, waste- to-oil conversion, and use in road construction in accordance with applicable guidelines; Provided that, it shall not include processes wherein plastic waste is converted into feedstock chemicals, or for the production of new plastic, which shall be considered as recycling;'; (b) in clause (qa), after the words "transformation into new products", the words " or generation of energy" shall be inserted; (c) for clause (qb), the following clause shall be substituted, namely:— '(qb) "Plastic Waste Processors" means entities involved in recycling of plastic waste or entities engaged in end of life disposal of plastic waste"; (d) in clause (w), — (i) after the words "urban local body", the words "or authority" shall be inserted; (ii) after the words "any other local body", the words "or local authority or other authority" shall be inserted; (e) for clause (ua), the following clauses shall be substituted, namely:- '(ua) "registered environment auditor" means Environment Auditor as defined under the Environment Audit Rules, 2025; (ub) "reuse" means using an object or resource material again for either the same purpose or another purpose without changing the object's structure; (uc) “seller” means a person who sells plastic raw material such as resins or pellets or intermediate material used for producing plastic packaging;'. 3. In rule 11, for sub-rule (2), the following sub-rule shall be substituted, namely,:— "(2) Each recycled plastic packaging or commodity shall conform to the Indian Standard: IS 14534: 2023 titled 'Plastics-Recovery and Recycling of Plastics Waste-Guidelines', and shall bear the label and marking as shown below indicating the use of recycled plastic content in accordance with the said standard, and shall also comply with the applicable marking and labelling requirements specified by the Food Safety and Standards Authority of India, in respect of food contact application.". __________________ | 2 PET HDPE | | 3 4 5 LDPE| | 6 PS OTHER | |__________________| | PP | |__________________| NOTE: PET-Polyethylene terephthalate, HDPE-High density polyethylene, V-Vinyl (PVC), LDPE- Low density polyethylene, PP-Polypropylene, PS-Polystyrene and Other means all other resins and multi-materials like ABS (Acrylonitrile butadiene styrene), PPO (Polyphenylene oxide), PC (Polycarbonate), PBT (Polybutylene terephalate)". 4. In rule 12, after sub-rule (3), the following sub-rules shall be inserted, namely:- "(3A) The concerned Local Body in its jurisdiction shall be the authority for enforcement of the provisions of these rules relating to waste management by the waste generator, restriction or prohibition on use of plastic carry bags, plastic sheets or like, covers made of plastic sheets and plastic packaging and items prohibited under rule 4, and in cases where urban local body and a local authority, constituted under relevant statutes, have overlapping jurisdictions, the urban local body shall be the authority for enforcement of the provisions under this sub-rule, and for areas beyond the jurisdiction of urban local body but within the jurisdiction of local authority including peri urban areas, the local authority shall be the authority for enforcement of the provisions under this sub-rule. (3B) The concerned Gram Panchayat in its jurisdiction shall be the authority for enforcement of the provisions of these rules relating to waste management by the waste generator, restriction or prohibition on use of plastic carry bags, plastic sheets or like, covers made of plastic sheets and plastic packaging and items prohibited under rule 4. (3C) The concerned Panchayat at District Level in its jurisdiction shall be the authority for enforcement of the provisions of these rules relating to waste management by the waste generator, restriction or prohibition on use of plastic carry bags, plastic sheets or like, covers made of plastic sheets and plastic packaging and items prohibited under rule 4.". 5. In Rule 16 of the said rules, — (i) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) The State Government or the Union territory Administration shall, for the purposes of effective monitoring of implementation of these rules, constitute a State Level Monitoring Committee, consisting of the persons as per the following table, namely:- +-----+---------------------------------------------------------------------------------------------------+----------------+ | (1) | (2) | (3) | +=====+===================================================================================================+================+ | (a) | Chief Secretary of State Government or Head of Union territory | Chairman | | | Administration | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (b) | Additional Chief Secretary or Principal Secretary or Secretary in charge of the | Member | | | Department of the State Government or Union territory Administration | | | | responsible for municipal administration or his nominee | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (c) | Additional Chief Secretary or Principal Secretary or Secretary in charge of the | Member | | | Department of the State Government or Union territory Administration | | | | responsible for Panchayati Raj Institutions or his nominee | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (d) | Additional Chief Secretary or Principal Secretary or Secretary in charge of the | Member | | | Department of the State Government or Union territory Administration | | | | responsible for Urban Development or his nominee | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (e) | Additional Chief Secretary or Principal Secretary or Secretary in charge of the | Member | | | Department of the State Government or Union territory Administration | | | | responsible for Rural Development or his nominee | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (f) | Additional Chief Secretary or Principal Secretary or Secretary in charge of the | Member | | | Department of the State Government or Union territory Administration | | | | responsible for Environment or his nominee | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (g) | Member Secretary of the State Pollution Control Board or Pollution Control | Member | | | Committee | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (h) | Municipal Commissioners of cities having a population of one million or more | Member | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (i) | One Municipal Commissioner from cities other than cities having a population | Member | | | of one million or more | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (j) | One Chief Executive Officer of the District Level Panchayats | Member | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (k) | One expert from a Non-Governmental Organisation involved in Waste | Member | | | management to be nominated by the State Government or Union territory | | | | Administration | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (l) | One representative of an industry association to be nominated by the State | Member | | | Government or Union territory Administration | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (m) | One expert from the field of Industry to be nominated by the State | Member | | | Government or Union territory Administration | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (n) | One expert from academia to be nominated by the State Government or Union Member | Member | | | territory Administration | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (o) | Director in charge, Department of the State Government or a Union territory | Member | | | administration responsible for Panchayati Raj Institutions | | +-----+---------------------------------------------------------------------------------------------------+----------------+ | (p) | Director in charge, Department of the State Government or a Union territory | Member- | | | administration responsible for municipal administration | Secretary"; | +-----+---------------------------------------------------------------------------------------------------+----------------+ (ii) in sub-rule (2), after the words "may invite experts" the words "and other Government officials including district level officials" shall be inserted. 6. In Rule 17 of the said rules, in sub-rule (5), after the words "designated agency" the words "or Registered Environment Auditor" shall be inserted. 7. In the said rules, in Schedule II, in paragraph 7,— (a) in sub-paragraph (7.2) — (A) in clause (a), for the figures and brackets "4 (iii)", the figure, brackets and letter "4 (c)" shall be substituted; (B) for clause (d), the following clause shall be substituted, namely:— "(d) Obligation for use of recycled plastic content (refer example 6 in Annexure) (i) The producer shall ensure use of recycled plastic in plastic packaging category-wise as per the table given below, namely:— TABLE Mandatory use of recycled plastic in plastic packaging (% of plastic packaging manufactured for the year) +-------------------------+-----------+-----------+-----------+---------------------+ | Plastic packaging category | 2025-26 | 2026-27 | 2027-28 | 2028-29 and onwards | +=========================+===========+===========+===========+=====================+ | (1) | (2) | (3) | (4) | (5) | +-------------------------+-----------+-----------+-----------+---------------------+ | Category I | 30 | 40 | 50 | 60 | +-------------------------+-----------+-----------+-----------+---------------------+ | Category II | 10 | 10 | 20 | 20 | +-------------------------+-----------+-----------+-----------+---------------------+ | Category III | 5 | 5 | 10 | 10 | +-------------------------+-----------+-----------+-----------+---------------------+ The targets for mandatory use of recycled plastic in plastic packaging category-wise, as given above, shall not be applicable in cases, where use of recycled plastic in plastic packaging is not permitted, under a law or regulation or rule notified by Central Government or by statutory bodies such as Food Safety and Standards Authority of India, Central Drugs Standard Control Organisation, or the Central Insecticide Board or any mandatory Indian standard, in force, or any other statutory requirement specified by the Central Government: Provided that while claiming exemption under this provision the producer, importer or brand owner shall submit the applicable law or regulation or rule or a mandatory Indian standard in their annual returns on the centralised online portal. Note: 1. Statutory requirement shall mean a law or regulation or rule or a mandatory Indian Standard, in force, where use of recycled plastic content is not permitted. 2. Guideline for audit and verification for use of recycled content in plastic packaging shall be prescribed by the Central Pollution Control Board within a period of six months from the date of notification of these rules. 3. The target for use of recycled plastic content, in case of multi-layered plastic packaging (Category III), shall be limited to the weight of plastic layers present in the multi-layered plastic packaging (Category III). (ii) The producer is permitted to carry forward the unfulfilled target for mandatory use of recycled plastic content in plastic packaging used in food contact applications for the year 2025-26, for a period of up to three consecutive years starting from 2026-27 over and above the target mandated for those years, while ensuring that a minimum of one third of the unfulfilled carried forward target is fulfilled in each year of that said period, till the complete carried forward unfulfilled target is fulfilled. (b) in sub-paragraph (7.3), — (A) in clause (a), for the figures and brackets "4 (iii)", the figure, brackets and letter "4 (c)" shall be substituted; (B) for clause (d), the following clause shall be substituted, namely:— "(d) Obligation for use of recycled plastic content (Refer example 6 in Annexure) (i) The Importer shall ensure use of recycled plastic in plastic packaging category-wise as per the table given below, namely:— TABLE Mandatory use of recycled plastic in plastic packaging (% of imported plastic packaging for the year) +-------------------------+-----------+-----------+-----------+---------------------+ | Plastic packaging category | 2025-26 | 2026-27 | 2027-28 | 2028-29 and onwards | +=========================+===========+===========+===========+=====================+ | (1) | (2) | (3) | (4) | (5) | +-------------------------+-----------+-----------+-----------+---------------------+ | Category I | 30 | 40 | 50 | 60 | +-------------------------+-----------+-----------+-----------+---------------------+ | Category II | 10 | 10 | 20 | 20 | +-------------------------+-----------+-----------+-----------+---------------------+ | Category III | 5 | 5 | 10 | 10 | +-------------------------+-----------+-----------+-----------+---------------------+ I. Any recycled plastic used in imported material shall not be counted towards fulfilment of obligation. The importer shall fulfil its obligation of use of recycled content (in quantitative terms) through purchase of certificate of equivalent quantity from such Producers, Importers, and Brand Owners who have used recycled content in excess of their obligation. Central Pollution Control Board will develop mechanism for such exchange on the centralised online portal. II. The targets for mandatory use of recycled plastic in plastic packaging category-wise, as given above, shall not be applicable in cases, where use of recycled plastic in plastic packaging is not permitted, under a law or regulation or rule notified by Central Government or by statutory bodies such as Food Safety and Standards Authority of India, Central Drugs Standard Control Organisation, or the Central Insecticide Board or any mandatory Indian standard, in force, or any other statutory requirement specified by the Central Government: Provided that while claiming exemption under this provision the producer, importer or brand owner shall submit the applicable law or regulation or rule or a mandatory Indian standard in their annual returns on the centralised online portal. Note: 1. Statutory requirement shall mean a law or regulation or rule or a mandatory Indian Standard, in force, where use of recycled plastic content is not permitted. 2. Guideline for audit and verification for use of recycled content in plastic packaging shall be prescribed by the Central Pollution Control Board within a period of six months from the date of notification of these rules. 3. The target for use of recycled plastic content, in case of multi-layered plastic packaging (Category III), shall be limited to the weight of plastic layers present in the multi-layered plastic packaging (Category III). (ii) The importer is permitted to carry forward the unfulfilled target for mandatory use of recycled plastic content in plastic packaging used in food contact applications for the year 2025-26, for a period of up to three consecutive years starting from 2026-27 over and above the target mandated for those years, while ensuring that a minimum of one third of the unfulfilled carried forward target is fulfilled in each year of that said period, till the complete carried forward unfulfilled target is fulfilled (c) in sub-paragraph 7.4, in clause (b) — (A) for sub-clause (I), the following sub-clause shall be substituted, namely:— “(I) The Brand Owners using Category I (rigid) plastic packaging for their products shall have minimum obligation to reuse such packaging as per the table given below: Provided that the above target provided in table shall not be applicable in cases where reuse of Category I rigid plastic packaging is not permitted under a law or regulation or rule notified by the Central Government or by statutory bodies, such as Food Safety and Standards Authority of India, Central Drugs Standard Control Organisation, or the Central Insecticide Board or mandatory Indian standard, in force, or any other statutory requirement specified by the Central Government: Provided further that while claiming exemption under this provision the brand owner shall provide the applicable notification or statutory order or rules or regulation or a mandatory Indian standard in their annual returns on the centralised online portal. Note: 1. Statutory requirement shall mean a law or regulation or rule or a mandatory Indian Standard in force, where reuse of Category I rigid plastic packaging is not permitted."; (B) for sub-clause (II), the following sub-clause shall be substituted, namely:— "(II) Minimum obligation to reuse for Category I (rigid plastic packaging). TABLE +--------+------------------------------------------------------------------------------------------------+----------------------------+ | Sr. No. | Year | Target (as percentage of | | | | Category I rigid plastic | | | | packaging in products | | | | sold annually) | +========+================================================================================================+============================+ | (1) | (2) | (3) | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | A | Category I rigid plastic packaging with volume or weight equal or | | | | more than 0.9 litre or kg but less than 4.9 litres or kg, as the case | | | | may be | | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 1. | 2025 - 26 | 10 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 2. | 2026 - 27 | 15 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 3. | 2027-28 | 20 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 4. | 2028-29 and onwards | 25 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | B | Category I rigid plastic packaging with volume of weight equal | | | | or more than 4.9 litres or kg used for packaging of drinking | | | | water. | | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 1. | 2025 - 26 | 70 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 2. | 2026 - 27 | 75 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 3. | 2027-28 | 80 | +--------+------------------------------------------------------------------------------------------------+---------------------------- | 4. | 2028-29 and onwards | 85 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | C | Category I rigid plastic packaging with volume of weight equal | | | | or more than 4.9 litres or kg used for packaging of products | | | | other than drinking water. | | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 1. | 2025 - 26 | 10 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 2. | 2026 - 27 | 10 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 3. | 2027-28 | 15 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ | 4. | 2028-29 and onwards | 15 | +--------+------------------------------------------------------------------------------------------------+----------------------------+ The brand owner is permitted to carry forward the unfulfilled target of minimum obligation to reuse for Category I (rigid plastic packaging), for the year 2025-26, for a period of up to three consecutive years starting from 2026-27 over and above the target mandated for those years while ensuring that a minimum of one third of the unfulfilled carried forward target is fulfilled in each year of that said period, till the complete carried forward unfulfilled target is fulfilled: Provided that responsibility for ensuring product quality and authenticity of products being packaged and implementation of mandatory Indian Standards or mandatory regulations shall lie with the concerned Brand owner.": (C) for sub-clause (III), the following sub-clause shall be substituted, namely:- "(III) The Brand Owner shall furnish information on the total sales, use of virgin plastic content and recycled plastic content in the rigid plastic packaging in their annual return, on the centralised portal developed by the Central Pollution Control Board."; (D) for sub-clause (e), the following sub-clause shall be substituted, namely:— "(e) Obligation for use of recycled plastic content (refer example 6 in Annexure) (i) The brand owner shall ensure use of recycled plastic in plastic packaging category-wise as per the table given below, namely:— TABLE Mandatory use of recycled plastic in plastic packaging (% of plastic packaging used in the year) +-------------------------+-----------+-----------+-----------+---------------------+ | Plastic packaging category | 2025-26 | 2026-27 | 2027-28 | 2028-29 and onwards | +=========================+===========+===========+===========+=====================+ | (1) | (2) | (3) | (4) | (5) | +-------------------------+-----------+-----------+-----------+---------------------+ | Category I | 30 | 40 | 50 | 60 | +-------------------------+-----------+-----------+-----------+---------------------+ | Category II | 10 | 10 | 20 | 20 | +-------------------------+-----------+-----------+-----------+---------------------+ | Category III | 5 | 5 | 10 | 10 | +-------------------------+-----------+-----------+-----------+---------------------+ The targets for mandatory use of recycled plastic in plastic packaging category-wise, as given above, shall not be applicable in cases, where use of recycled plastic in plastic packaging is not permitted, under a law or regulation or rule notified by Central Government or by statutory bodies such as Food Safety and Standards Authority of India, Central Drugs Standard Control Organisation, or the Central Insecticide Board or any mandatory Indian standard, in force, or any other statutory requirement specified by the Central Government: Provided that while claiming exemption under this provision the producer, importer or brand owner shall submit the relevant law or regulation or rule or a mandatory Indian standard in their annual returns on the centralised online portal. Note: 1. Statutory requirement shall mean a law or regulation or rule or a mandatory Indian Standard, in force, where use of recycled plastic content is not permitted. 2. Guideline for audit and verification for use of recycled content in plastic packaging shall be prescribed by the Central Pollution Control Board within a period of six months from the date of notification of these rules. 3. The target for use of recycled plastic content, in case of multi-layered plastic packaging (Category III), shall be limited to the weight of plastic layers present in the multi-layered plastic packaging (Category III). (ii) The brand owner is permitted to carry forward the unfulfilled target for mandatory use of recycled plastic content in plastic packaging used in food contact applications for the year 2025-26, for a period of up to three consecutive years starting from 2026-27 over and above the target mandated for those years, while ensuring that a minimum of one third of the unfulfilled carried forward target is fulfilled in each year of that said period, till the complete carried forward unfulfilled target is fulfilled (8) In the said rules, in Schedule II, — (a) in paragraph 12, in sub-paragraph (12.4), after the words "through a designated agency", the words "or Registered Environment Auditor" shall be inserted; (b) in paragraph 13, in sub-paragraph (13.1), after the words "through a designated agency", the words "or Registered Environment Auditor" shall be inserted. [F. No. 17/4/2025-HSM] NEELESH KUMAR SAH, Jt. Secy. Note: The principal rules were published in the Gazette of India, vide number G.S.R. 320(E), dated the 18th March, 2016 and subsequently amended vide notification number G.S.R. 285(E), dated the 27th March, 2018; G.S.R. 571(E), dated the 12th August, 2021; G.S.R. 647(E), dated the 17th September, 2021; G.S.R. 133(E), dated the 16th February 2022; G.S.R. 522(E) dated the 7th July 2022; G.S.R. 318(E), dated the 27th April 2023; G.S.R. 807(E) dated the 30th October 2023; G.S.R. 201(E) dated the14th March 2024 and last amended vide notification number G.S.R. 73 (E) dated the 23rd January 2025.

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