the measure at issue is inconsistent with obligations under this Agreement; or
a Party has otherwise failed to carry out its obligations under this Agreement.
any other issue of concern that the Parties have jointly requested that the panel address;
the reasons for the panel’s findings; and
if jointly requested by the Parties, its recommendations, if any, on the means to resolve the dispute.
Each Party may submit written comments to the panel on its initial report within 20 days of presentation of the report unless otherwise agreed between the Parties.
If the panel receives written comments from the Parties pursuant to paragraph 4, the panel may reconsider and modify its report, including on the basis of any further examination it considers appropriate after taking into account those comments. The panel shall specify the reasons for any modifications to its report in its final report including a discussion of written comments.
If the panel considers that it cannot present its initial report within the time period specified in paragraph 3, it shall inform the Parties in writing of the reasons for the delay together with an estimate of the period within which it will present its report. Any delay shall not exceed a further period of 30 days unless the Parties agree otherwise and in the case of perishable goods, the panel shall make every effort to not exceed 15 days.
Final Report
The panel shall present a final report to the Parties within 45 days of presentation of the initial report, unless the Parties agree otherwise.
Either Party may make the final report available to the public once it has been presented to the Parties, subject to the protection of confidential information
The final report of a panel shall be binding on the Parties and shall not be subject to appeal.
Where the final report of a panel contains a finding that the measure at issue of the responding Party is inconsistent with its obligations under this Agreement, or that it has otherwise failed to carry out its obligations under this Agreement, the responding Party has an obligation to bring the measure at issue into conformity with this Agreement.
Within 30 days of the presentation of the final report of the panel to the Parties, the responding Party shall notify the complaining Party:
of its intentions with respect to implementation, including an indication of actions it proposes to take to comply with paragraph 2;
whether such implementation can take place immediately; and
if such implementation is not practicable immediately, the reasonable period of time the responding Party would need to implement its proposed actions.
If the responding Party makes a notification that a reasonable period of time is required pursuant to subparagraph 3(c) of Article 19.13 (Implementation of Final Report), it shall, whenever possible, be mutually agreed by the Parties. Where the Parties are unable to agree on the reasonable period of time within 45 days of the presentation of the final report, either Party may request the chair of the panel to determine the reasonable period of time. Such request shall be made no later than 90 days after the presentation of the final report.
Where a request is made pursuant to paragraph 1, the chair of the panel shall present the Parties with a report containing a determination of the reasonable period of time and the reasons for such determination no later than 45 days after the request to the panel.
As a guideline, the reasonable period of time determined by the panel should not exceed 15 months from the date of the presentation of the report made pursuant to paragraph 2. However, such reasonable period of time may be shorter or longer, depending upon the particular circumstances. Further, the panel, in the determination of the reasonable period of time, may take into account relevant jurisprudence under Article 21.3(c) of the DSU.
Where there is disagreement as to whether the responding Party has complied with paragraph 2 of Article 19.13 (Implementation of Final Report), a Party may request that the panel reconvene to decide the matter.
A request pursuant to paragraph 1 may only be made after the earlier of either:
the expiry of the reasonable period of time determined in accordance with Article 19.14 (Reasonable Period of Time); or
a notification by the responding Party that it has complied with paragraph 2 of Article 19.13 (Implementation of Final Report).
Any request for the compliance review panel shall provide a brief summary of the factual, and legal, basis for the complaint, including the reason why the complaining Party considers that the responding Party has not complied with paragraph 2 of Article 19.13 (Implementation of Final Report).
When a request is made by the complaining Party in accordance with paragraphs 1 through 3, the compliance review panel shall be reconvened within 30 days of receipt of the request. The period for the compliance review panel proceedings, from the date of its reconvening until the date on which it presents its report to the Parties, shall not exceed 135 days, unless the Parties agree otherwise.
The compliance review panel shall make an objective assessment of the matter before it, including an objective assessment of:
the factual aspects of any implementation action taken by the responding Party to comply with paragraph 2 of Article 19.13 (Implementation of Final Report); and
whether the responding Party has complied with paragraph 2 of Article 19.13 (Implementation of Final Report),
The compliance report of the compliance review panel shall include:
a descriptive part summarising the submissions and arguments of the Parties;
its findings on the facts of the dispute arising under this Article;
its findings on whether the responding Party has complied with paragraph 2 of Article 19.13 (Implementation of Final Report); and
the reasons for such findings.
The compliance review panel shall, where possible, present an interim compliance report to the Parties within 90 days of the panel reconvening pursuant to paragraph 4, and thereafter its final report within 45 days of issuing the interim compliance report. In exceptional cases, if the compliance review panel considers that it cannot release its interim compliance report within this time period, it shall promptly inform the Parties in writing of the reasons for the delay together with an estimate of when it will present its report. The panel shall not exceed an additional period of 30 days and, in the case of perishable goods, shall make every effort to not exceed 15 days.
The compliance review panel shall accord adequate opportunity to the Parties to submit written comments on the interim compliance report. Such comments shall be submitted to the compliance review panel within 20 days of the presentation of the interim compliance report, unless the Parties agree otherwise. After considering any written
comments by the Parties on the interim compliance report, the panel may modify its report and make any further examination it considers appropriate. The panel shall include a discussion in its final compliance report of any comments made by the Parties on the interim compliance report.
Compensation and Suspension of Concessions or Other Obligations
The responding Party shall, if requested by the complaining Party, enter into negotiations with a view to agreeing on mutually acceptable compensation, where:
the responding Party has notified the complaining Party that it will not comply with paragraph 2 of Article 19.13 (Implementation of Final Report) within the reasonable period of time determined in accordance with Article 19.14 (Reasonable Period of Time);
the responding Party has failed to notify pursuant to paragraph 3 of Article 19.13 (Implementation of Final Report); or
the compliance panel finds, pursuant to Article 19.15 (Compliance Review), that the responding Party has failed to comply with the final report.
If:
no mutually satisfactory agreement on compensation is reached within 30 days of the date of the request to enter into negotiations in accordance with paragraph 1; or
the Parties have agreed on compensation but the complaining Party considers that the responding Party has failed to observe the terms of the agreement,
the complaining Party may at any time thereafter provide written notice to the responding Party specifying the level of concessions or other obligations that it intends to suspend equivalent to the level of nullification or impairment. The complaining Party shall have the right to begin suspending concessions or other obligations 30 days after receipt of the written notice.
In considering what benefits to suspend in accordance with paragraph 2:
a complaining Party should first seek to suspend concessions or other obligations in the same sector or sectors as that affected by the measure that the panel has found to be inconsistent with this Agreement; and
a complaining Party may suspend concessions or other obligations in other sectors if it considers that it is not practicable or effective to suspend benefits in the same sector or sectors.
Any suspension of concessions or other obligations shall be restricted to concessions or other obligations accruing under this Agreement and shall not exceed the level of nullification or impairment.
Notwithstanding paragraph 2, the complaining Party shall not exercise the right to suspend concessions or other obligations under paragraph 2 where:
a review is undertaken in accordance with paragraph 6 or 7; or
a mutually agreed solution has been reached.
If the responding Party:
objects to the level of suspension proposed in the notification made in accordance with paragraph 2 on the basis that it exceeds the level of nullification or impairment;
considers that it has complied with the terms and conditions of any compensation agreed pursuant to paragraph 1; or
claims the complaining Party has failed to follow the principles set out in paragraph 3,
then, the responding Party may request, in writing, no later than 30 days after receipt of the notification referred to in paragraph 2, the panel to reconvene to make findings on the matter.
If a panel is requested to reconvene pursuant to paragraph 6, it shall reconvene within 30 days of receipt of the request. The reconvened panel shall present its findings and determinations to the Parties no later than 60 days after the receipt of the request. In exceptional cases, if the reconvened panel considers that it cannot present its determination within this time period it shall inform the Parties in writing of the reasons for the delay together with an estimate of when it will present its decision. The panel shall not exceed an additional period of 30 days and, in the case of perishable goods, shall make every effort to not exceed 15 days.
The panel’s findings and determinations shall be provided in writing and shall include:
a descriptive part summarising the submissions and arguments of the Parties;
its findings and determinations on the dispute arising under this Article; and
the reasons for such findings and determinations.
Concessions or other obligations shall not be suspended until the reconvened panel has presented its findings and determinations. Any suspension of concessions or other obligations shall be consistent with the reconvened panel’s decision.
Review after the Suspension of Concessions or Other Obligations
Compensation and the suspension of concessions or other obligations shall be temporary and shall only be applied until such time as the responding Party has complied with paragraph 2 of Article 19.13 (Implementation of Final Report) or the Parties have reached a mutually agreed solution, whichever is earlier.
If the right to suspend benefits has been exercised pursuant to paragraph 2 of Article 19.16 (Compensation and Suspension of Concessions or Other Obligations), or mutually acceptable compensation has been agreed pursuant to paragraph 1 of Article 19.16 (Compensation and Suspension of Concessions or Other Obligations), and the responding Party considers that it has complied with paragraph 2 of Article 19.13 (Implementation of Final Report), the responding Party shall notify the complaining Party of the steps it has taken to comply.
Subject to paragraph 4, the complaining Party shall terminate the suspension of concessions or other obligations within 30 days of receipt of the notification in paragraph 2. In cases where compensation has been applied, and subject to paragraph 4, the responding Party may terminate the application of such compensation within 30 days of the complaining Party’s receipt of the notification in paragraph 2.
If the Parties disagree on the existence or consistency with this Agreement of any steps notified in accordance with paragraph 2, no later than 30 days after the date of the complaining Party’s receipt of the notification, a Party may request the panel in writing to reconvene to examine the matter.2
Paragraphs 5 through 8 of Article 19.15 (Compliance Review) shall apply if the panel reconvenes pursuant to paragraph 4.
If the reconvened panel decides that the steps notified in accordance with paragraph 2 achieve compliance with paragraph 2 of Article 19.13 (Implementation of Final Report), the suspension of benefits or the
2 Where a panel is reconvened pursuant to this paragraph, it may also, on request of a Party, assess whether the level of any existing suspension of concessions or other obligations by the complaining Party is still appropriate and, if not, assess an appropriate level.
application of the compensation, shall be terminated no later than 30 days after the date of the decision.
If the reconvened panel decides that the steps notified in accordance with paragraph 2 do not achieve compliance with paragraph 2 of Article 19.13 (Implementation of Final Report), the suspension of benefits, or the application of the compensation, may continue. Where relevant, the level of suspension of benefits or of the compensation, shall be adapted in light of the decision of the panel.
Suspension or Termination of Proceedings
The Parties may agree that the panel suspend its work at any time for a period not exceeding 12 months from the date of such agreement. Within this period, the suspended panel shall be resumed upon the request of either Party. If the work of the panel has been suspended for more than 12 consecutive months, the authority for the establishment of the panel shall lapse unless the Parties agree otherwise.
The Parties may agree to terminate the proceedings before a panel at any time by jointly notifying the chair to this effect. Before the panel presents its final report, it may at any stage of the proceedings propose to the Parties that the dispute be settled amicably. The proceedings may be terminated at any time before the presentation of the panel’s initial report under Article 19.12 (Reports of the Panel) if the complaining Party withdraws its complaint.
The Parties may reach a mutually agreed solution at any time with respect to any dispute referred to in Article 19.3 (Scope).
If a mutually agreed solution is reached during panel proceedings, the Parties shall jointly notify the agreed solution to the panel. Upon such notification, the proceedings of the panel shall terminate.
Each Party shall take measures necessary to implement the mutually agreed solution within the agreed time period.
All proceedings and all documents submitted to the panel shall be in the English language.
Any time periods provided for in this Chapter may be modified by mutual agreement of the Parties.
Unless agreed otherwise, each Party shall bear the costs of its appointed panellist and its own expenses and legal costs.
Unless the Parties agree otherwise, the costs of the chair of the panel and other expenses associated with the conduct of its proceedings shall be borne in equal parts by the Parties.
Each Party shall designate a contact point for this Chapter and shall notify the other Party of the contact details of that contact point within 30 days of entry into force of this Agreement. Each Party shall promptly notify the other Party of any change to those contact details.
Any request, notification, written submission, or other document made in accordance with this Chapter shall be delivered to the other Party through its designated contact point.
Neither Party shall provide for a right of action under its law against the other Party on the ground that a measure of the other Party is inconsistent with this Agreement or that the other Party has otherwise failed to carry out its obligation under this Agreement.
Chapter 20. FINAL PROVISIONS
Article 20.1. Annexes, Appendices and Footnotes
The Annexes, Appendices and footnotes to this Agreement shall constitute an integral part of this Agreement. Where a side letter to this Agreement explicitly provides that it is an integral part of this Agreement, it shall constitute an integral part of this Agreement.
Article 20.2. Amendments
The Parties may agree, in writing, to amend this Agreement. Such amendments shall enter into force 60 days after the date on which the Parties exchange written notifications confirming that they have completed their respective internal legal procedures necessary for entry into force of the amendments, or on such other date as the Parties agree.
Article 20.3. Relation to other International Agreements
1. Each Party affirms its rights and obligations with respect to each other under existing international agreements to which the Parties are party, including the WTO Agreement.
2. In the event of any inconsistency between this Agreement and any other agreement to which the Parties are party, the Parties shall, on request of a Party, consult with a view to reaching a mutually satisfactory solution.
3. If any international agreement, or a provision therein, that has been referred to in this Agreement or incorporated into this Agreement is amended after entry into force of this Agreement, the Parties shall, at the request of either Party, consult on whether to amend this Agreement.
Article 20.4. General Review
1. The Parties, through the Joint Commission, shall undertake a general review of this Agreement at senior officials’ level within one year of the date of entry into force of this Agreement and thereafter every two years, or at such times as may be agreed by the Parties.
2. Any review pursuant to paragraph 1 shall take into account:
(a) facilitating trade and investment through further liberalisation of market access for goods and services;
(b) that balanced outcomes flow from the implementation and overall operation of this Agreement;
(c) that the disciplines contained in this Agreement remain relevant to the trade issues and challenges confronting the Parties;
(d) the work of relevant committees, subsidiary bodies or working groups established under this Agreement, including reviews under relevant Chapters;
(e) relevant developments in international fora; and
(f) any other matters as may be agreed by the Parties.
Article 20.5. Termination
A Party may terminate this Agreement by giving the other Party notice in writing. Such termination shall take effect six months after the date of the notification, or on such other date as the Parties may agree.
Article 20.6. Entry Into Force
This Agreement shall enter into force 30 days after the date on which the Parties exchange written notifications confirming that they have completed their internal legal procedures necessary for entry into force of this Agreement, or on such other date as the Parties may agree.
Conclusion
IN WITNESS WHEREOF, the undersigned, being duly authorised by their respective Governments, have signed this Agreement.
DONE in two originals at New Delhi on this twenty-seventh day of April 2026.
Attachments
ANNEX 19A. RULES OF PROCEDURE FOR DISPUTE SETTLEMENT
Section A: Definitions and General Provisions
Rule 1 Definitions
For the purposes of this Annex:
“adviser” means a person retained by a disputing Party to advise or assist the disputing Party in connection with the panel proceeding;
“assistant” means a person who is retained by a panellist pursuant to Rule 7 (Operation of the Panel) to conduct research or provide support to the panellist;
“Code of Conduct” means the Code of Conduct for Panellists established pursuant to Article 19.11 (Rules of Procedure and Code of Conduct) in Annex 19B (Code of Conduct for Dispute Settlement);
“panellist” means a member of a panel established under Article 19.8 (Composition of Panels);
“proceeding”, unless otherwise specified, means the proceeding of a panel under Chapter 19 (Dispute Settlement); and
“representative” means an employee of a government department or agency or of any other government entity of a Party, or any person appointed or retained by a government department or agency, or any other government entity of a Party, who represents, advises, or assists that Party for the purposes of a dispute under this Chapter.
Unless the Parties agree otherwise, these Rules of Procedure shall apply to proceedings of a panel established under Chapter 19 (Dispute Settlement).
In the event of an inconsistency between these Rules of Procedure and Chapter 19 (Dispute Settlement), the provisions of that Chapter shall prevail to the extent of the inconsistency.
Except as provided otherwise, any reference made in these Rules of Procedure to an Article is a reference to the appropriate Article in Chapter 19 (Dispute Settlement) of the Agreement.
Rule 3 Notifications
Any request, notice, written submission, or other document in a proceeding transmitted by:
the panel shall be sent to both Parties at the same time;
a Party to the panel shall be copied to the other Party at the same time; and
a Party to the other Party shall be copied to the panel at the same time, where appropriate.
The notification to a Party of any document under Chapter 19 (Dispute Settlement), these Rules of Procedure, or the Code of Conduct shall be addressed to that Party’s contact point designated pursuant to Article 19.23 (Contact Point).
The Parties or panel shall deliver any request, notice, written submission, or other document by email or, where appropriate, other electronic means (where possible in a searchable format) that provides a record of the sending thereof. Unless proven otherwise, any request, notice, written submission, or other document shall be deemed to be received on the date of its sending. The date of sending shall be determined according to the time zone in the capital city of the sending Party.
If it is not possible to deliver a document or any part thereof, including an exhibit or exhibits, in electronic form, the Party submitting the document shall inform the panel and the other Party of its inability to do so. That Party shall also deliver, by the most expeditious means practicable, a copy of the document or any part thereof, including an exhibit or exhibits, to each of the panellists and to the other Party.
If the last day for delivery of a document falls on a non-business day of a Party or on any other day on which the offices of the Government of a Party are closed, the document may be delivered on the next business day.
Minor errors of a clerical nature in any request, notice, written submission, or other document related to the proceeding may be corrected by delivering a new document clearly indicating the changes. Any such correction shall not affect the timetable for the proceeding. Any disagreement regarding whether or not the correction is of a clerical nature shall be resolved by the panel after consulting the Parties.
If a panellist is to be selected by lot pursuant to Article 19.8 (Composition of Panels), the complaining Party shall promptly notify the responding Party in writing of the date, time, and venue of the selection by lot. The selection by lot shall take place no earlier than 7 days after the date of delivery of the notification. The responding Party shall have a reasonable opportunity to be present when the lot is drawn.
The Parties shall notify, in writing, each individual who has been selected to serve as a panellist pursuant to Article 19.8 (Composition of Panels) of their selection. Each individual shall confirm their availability to both Parties no later than 5 days after the date of delivery of the notification.
If an individual who has been selected to serve as a panellist does not confirm their availability within the time period provided for in paragraph 2, or notifies that they are unavailable, a new individual shall be selected. To that end, the procedure provided for in Article 19.8 (Composition of Panels) shall be repeated, starting with the selection method that led to the selection of the unavailable individual.
The panellists shall accept their appointment by signing the appointment contracts and returning a signed copy to the Parties. The Parties shall endeavour to ensure that, at the latest by the time all the selected panellists have confirmed their availability, they have agreed on the remuneration and the reimbursement of expenses of the panellists and assistants, and have prepared the necessary appointment contracts, with a view to having them signed promptly.
Unless the Parties agree otherwise, the Parties shall meet with the panel within 7 days of the date of establishment of the panel in order:
for the Parties to agree the remuneration and expenses to be paid to the panellists and their assistants, in accordance with Rule 16 (Remuneration and Expenses);
for the panel to consult the Parties on the timetable for the proceedings including precise dates for the filing of submissions and the date of the oral hearing; and
to discuss any other matter that the Parties or the panel deem appropriate.
The meeting referred to in paragraph 1 may be conducted by any means as agreed by the Parties including telephone, video conference or other electronic means of communication.
After consulting the Parties pursuant to Rule 5 (Organisational Meeting), a panel shall, as soon as practicable and whenever possible within 15 days of the date of establishment of the panel, fix the timetable for the panel process. The timetable shall provide sufficient time for the Parties to prepare their respective submissions and shall set precise deadlines for written submissions by the Parties.
If the panel considers there is a need to modify or adjust the timetable, the panel shall consult the Parties in writing of the proposed modification and the reason for it. The Panel may modify the timetable for the proceeding or make any adjustments as may be required.
The chair of the panel shall preside at all of its meetings. The panel may delegate to the chair the authority to make administrative and procedural decisions.
Panel deliberations shall be confidential. Only panellists may take part in the deliberations of the panel, but the panel may permit assistants or designated note-takers to be present during such deliberations.