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Retail, Consumer & E-commerce

Sources for retail and e-commerce

The full reference list behind the retail, consumer and e-commerce pages, as cited in the sector brief dated October 2026. Secondary sources are marked; web pages were retrieved on or before 1 October 2026.

Facts as of 1 October 20263 sources citedHow we keep this current

How to read this list

The entries below are the references the sector brief cites, in the two groups and the order in which it prints them. Entries marked “secondary” are commentary or press reports rather than the law or the official release. Where a page on this site cites a source, it names the original (for example, “PIB, 3 Sep 2025”), which can be found here.

Note: Statistics are quoted from these sources and have not been independently audited. Laws, policies and schemes change frequently and are subject to conditions and notifications not reproduced on this site. Invest India is the Government of India’s national investment promotion and facilitation agency; the publisher of this guide is not affiliated with it.

Sources

  • Invest India. Doing Business in India: Investor’s Guide 2025-26, 2025. static.investindia.gov.in
  • Reserve Bank of India. Master Direction – Foreign Investment in India (updated up to 15 June 2026), 15 June 2026. rbi.org.in
  • Reserve Bank of India. Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019 (FEMA 395), 17 October 2019. rbi.org.in
  • Reserve Bank of India. Master Direction – Establishment of Branch Office, Liaison Office and Project Office in India, as updated. rbi.org.in
  • Ministry of Finance, Government of India. Memorandum explaining the provisions in the Finance Bill, 2026, 1 Feb 2026. indiabudget.gov.in
  • BDO India. Key amendments to the Finance Bill 2026 as passed by Lok Sabha, 27 Mar 2026. bdo.in
  • RSM India. Key Amendments in the Finance Act, 2026 vis-à-vis the Finance Bill, 2026, 2026. rsm.global
  • KPMG TaxNewsFlash. India: GAAR applied to deny capital gains exemption under Mauritius treaty, 20 Jan 2026. kpmg.com
  • Khaitan & Co. SC denies India-Mauritius tax treaty benefit for Tiger Global, 16 Jan 2026. khaitanco.com
  • Aurtus. Transfer pricing alert: safe harbour rules, Feb 2026. squarespace.com
  • CLC Law. Safe harbour, APA and transfer pricing under the Income-tax Rules 2026, 2026. clclaw.in
  • PIB. Safe harbour for IT services: Budget 2026-27 release, 1 Feb 2026. pib.gov.in
  • DPIIT, Ministry of Commerce and Industry. Consolidated FDI Policy (effective 15 October 2020), 15 October 2020. dpiit.gov.in
  • EY India (secondary). DPIIT permits foreign investment in export-oriented inventory-based e-commerce model, 25 September 2026. ey.com
  • India Briefing (Dezan Shira & Associates) (secondary). India eases FDI rules for inventory-based e-commerce exports, 5 August 2026. india-briefing.com
  • MoSPI, National Statistics Office. Provisional Estimates of Annual GDP for 2025-26, 5 Jun 2026. mospi.gov.in
  • DPIIT. Fact Sheet on FDI, April 2000 to March 2026, 2026. dpiit.gov.in
  • IBEF (secondary). E-commerce Industry in India, 2026; retrieved 1 Oct 2026. ibef.org
  • Invest India. Retail & E-commerce sector page, retrieved 1 Oct 2026. investindia.gov.in
  • IBEF (secondary). Retail Industry in India, 2026; retrieved 1 Oct 2026. ibef.org
  • Invest India. Beauty & Personal Care sector page, retrieved 1 Oct 2026. investindia.gov.in
  • IBEF (secondary). FMCG Industry in India, 2026; retrieved 1 Oct 2026. ibef.org
  • PIB (Ministry of Finance). Recommendations of the 56th GST Council meeting, 3 Sep 2025. pib.gov.in
  • Gazette of India. Finance Act 2026 (Act No. 4 of 2026), 30 Mar 2026. taxo.online
  • PIB (Ministry of Food Processing Industries). Government Boosts Food Processing, Exports and Employment through PLISFPI and PMFME Schemes, 30 Jul 2026. pib.gov.in
  • Invest India. Food Processing sector page, retrieved 1 Oct 2026. investindia.gov.in
  • PIB. PLI scheme: investment, production, exports and jobs, 22 Mar 2025. pib.gov.in
  • PIB (Ministry of Consumer Affairs). 26 Leading E-Commerce Platforms Declare Compliance with Self-Audit to Eliminate Dark Patterns, 20 Nov 2025. pib.gov.in
  • PIB (Ministry of Consumer Affairs). CCPA Acts Against Dark Patterns on Digital Platforms, 3 Jun 2026. pib.gov.in
  • PIB (Ministry of Electronics and IT). DPDP Rules, 2025 Notified, Nov 2025. pib.gov.in
  • PIB (Ministry of Labour and Employment). Four Labour Codes made effective, 21 Nov 2025. pib.gov.in
  • Business Standard (secondary). No BIS certification required: QCOs for plastics, synthetic fibres scrapped, 13 Nov 2025. business-standard.com
  • The Tribune / ANI (secondary). Govt withdraws 14 BIS Quality Control Orders, 13 Nov 2025. tribuneindia.com
  • CDSCO. Frequently Asked Questions on cosmetics import and registration, retrieved 1 Oct 2026. cdsco.gov.in
  • Invest India. Navigating India’s Legal and Regulatory Framework, December 2025. static.investindia.gov.in
  • Chambers and Partners (secondary). LMPC Rules Amended: New Compliance for E-Commerce, 2026. chambers.com
  • Trilegal (secondary). Shops and establishments in Tamil Nadu permitted to operate 24x7 for another three years, 20 May 2025. trilegal.com
  • Tamil Nadu Single Window Portal (Guidance Tamil Nadu). Tamil Nadu Industrial Policy 2021: incentives, retrieved 1 Oct 2026. tnswp.com
  • Invest UP, Government of Uttar Pradesh. Uttar Pradesh Warehousing and Logistics Policy 2022, 2022. invest.up.gov.in

Sources (continued)

  • Gala Law. India scraps 6% equalisation levy on online ads, 2025. galalaw.com
  • Accorp Partners. Equalisation levy and significant economic presence, 2026. accorppartners.com
  • Invest India. Textiles & Apparel sector page, retrieved 1 Oct 2026. investindia.gov.in
  • Mumbai Customs Zone I (CBIC). Manufacturing and Other Operations in a Customs Bonded Warehouse (MOOWR), undated. mumbaicustomszone1.gov.in
  • Invest India. Maharashtra state page, retrieved 1 Oct 2026. investindia.gov.in
  • Government of Maharashtra (via Invest India). Maharashtra Industry, Investment & Services Policy 2025, GR 31 Dec 2025. static.investindia.gov.in
  • Grant Thornton Bharat (secondary). Government of Karnataka announces the Karnataka Industrial Policy 2025-30, 2025. grantthornton.in
  • Government of Uttar Pradesh (via Invest India). Uttar Pradesh Industrial Investment & Employment Promotion Policy 2022, 2022. static.investindia.gov.in
  • PIB. Employment Linked Incentive Scheme approved, 1 Jul 2025. pib.gov.in
  • PIB (Ministry of Textiles). Textile PLI amendments; application portal open till 31 December 2025, 9 Oct 2025. pib.gov.in
  • PIB. Cabinet approves Export Promotion Mission, 12 Nov 2025. pib.gov.in
  • Ministry of Finance. Budget Speech 2026-27, 1 Feb 2026. indiabudget.gov.in
  • The Tribune / ANI (secondary). Low-risk businesses to get GST registration within 3 days from 1 November, 23 September 2025. tribuneindia.com
  • KPMG India (secondary). Recommendations of the 56th GST Council meeting, September 2025. in.kpmg.com
  • DPIIT. Press Note No. 2 (2026 Series): investments from countries sharing land border with India, 15 March 2026. dpiit.gov.in
  • Trilegal (secondary). Foreign investment in India: the 2026 reset, 2026. trilegal.com
  • DPIIT (Foreign Investment Facilitation Portal). Standard Operating Procedure for Processing FDI Proposals, 4 May 2026. fifp.gov.in
  • EY India. SC: control over operations of Indian entity establishes fixed place PE (Hyatt), 28 Jul 2025. ey.com
  • Government of Haryana. Haryana Logistics, Warehousing & Retail Policy 2019 (Gazette), 2019. investharyana.in
  • PIB. PLI Scheme for Textiles: last date for new applications extended to 31 March 2026, 2 Jan 2026. pib.gov.in
  • All India Radio News. Govt selects five companies in fourth round of PLI Scheme for White Goods, 24 Jan 2026. newsonair.gov.in
  • Inc42. Amazon to expand quick commerce service to 100 cities in India, 27 Apr 2026. inc42.com
  • Taxguru. FEMA Non-debt Instruments (Fourth Amendment) Rules 2026 permit inventory e-commerce exports, Sep 2026. taxguru.in
  • Fibre2Fashion. India’s Haryana extends Logistics, Warehousing & Retail Policy, 2019, 3 Jan 2025. fibre2fashion.com
  • Business Standard. Hindustan Unilever board approves ₹2,000 crore capex for capacity expansion, 19 Feb 2026. business-standard.com
  • Reuters, via FashionNetwork. IKEA plans to double India investment to more than $2.20 billion over five years, 20 Jan 2026. fashionnetwork.com
  • PIB (Ministry of Commerce & Industry). 13 companies file applications under PLI Scheme for White Goods (ACs and LED lights), 13 Nov 2025. pib.gov.in
  • The Tribune. Government reopens application window for PLI scheme for white goods, 14 Sep 2025. tribuneindia.com

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