Inland container depot designation enables unloading of imported goods and loading of export goods at a newly listed location.
Customs cargo-handling locations appointed under section 7 of the Customs Act, 1962 are expanded by inserting Anekollu, Krishnagiri District, in the Tamil Nadu entry of the applicable table. Anekollu is added as item (xiv) at serial number 11 and authorises unloading of imported goods and loading of export goods, or any class of such goods. The location and operational purpose are inserted in columns (3) and (4), respectively.

Conditional payment exclusion removes International Rice Research Institute receipts from Chapter XIX coverage upon compliance with privileges and immunities conditions.
Payments received by the International Rice Research Institute are excluded from Chapter XIX under section 400(1) of the Income-tax Act, 2025. The exclusion is conditional on requirements under the United Nations (Privileges and Immunities) Act, 1947, read with Ministry of External Affairs S.O. 3230(E), and takes effect on publication in the Official Gazette.

Customs duty treatment for imported goods is revised through omitted entries and a time-limited defence-equipment provision.
From 1 November 2026, customs duty, IGST and compensation cess treatment for imported goods is amended by omitting serial number 198 and Lists 13, 14 and 15 from Table I. Table II replaces the tariff-heading entry against serial number 36 with 8906 and revises serial number 60 for specified defence-related parts, equipment and literature. The revised serial number 60 ceases to have effect on or after 1 July 2029.

Escrow-account tax payment fixes central tax liability for toll-operate-transfer concessionaires when operation and maintenance expenses are debited.
Registered concessionaires supplying operation and maintenance services under a Toll-Operate-Transfer concession agreement must pay central tax on amounts charged or debited from the Escrow Account towards operation and maintenance expenses. Tax becomes payable in the tax period in which the relevant expenditure is charged or debited. The arrangement applies where the concessionaire holds exclusive toll collection rights, operates and maintains the road or highway, and pays the concession fee upfront.

Escrow-based IGST payment requires Toll-Operate-Transfer concessionaires to pay tax when operation and maintenance expenses are debited.
Registered Toll-Operate-Transfer concessionaires supplying operation and maintenance services to concessioning authorities must pay integrated tax on amounts charged or debited from the escrow account towards operation and maintenance expenses. Tax is payable in the tax period in which the relevant expenditure is charged or debited. The procedure applies where the concessionaire holds exclusive toll collection rights, must operate and maintain the road or highway, and pays an upfront concession fee.

Toll-Operate-Transfer tax payment timing for concessionaires follows operation and maintenance expense debits from the Escrow Account.
Registered concessionaires under Toll-Operate-Transfer concession agreements supplying operation and maintenance services must pay Union Territory tax on amounts charged or debited from the Escrow Account towards operation and maintenance expenses. Tax is payable in the tax period in which the relevant expenditure is charged or debited.

Electronic commerce operator tax liability applies to delivery services, subject to exclusion for registration-liable suppliers.
Electronic commerce operators must pay CGST on intra-State supplies of delivery services supplied through their platforms, excluding postal and courier services. Operator tax-payment liability does not apply where the supplier using the electronic commerce operator is liable for registration under the CGST registration provision. The revised treatment takes effect on 1 November 2026.

E-commerce operator tax liability for inter-State delivery services excludes suppliers independently required to obtain tax registration.
Inter-State supplies of delivery services, other than postal and courier services, made through an electronic commerce operator are subject to the operator's tax-payment liability. This liability does not apply where the supplier is liable for registration under the applicable inter-State supply and central tax registration provisions. The substituted treatment takes effect from 1 November 2026.

Electronic commerce operator tax liability for delivery services excludes suppliers required to register under the specified registration provisions.
Union Territory GST treatment of intra-State delivery services supplied through electronic commerce operators is revised. Electronic commerce operators must pay tax on delivery services other than postal and courier services. This liability does not apply where the supplier providing services through the operator is liable for registration under the specified Union Territory GST and Central GST registration provisions. The revised treatment takes effect from 1 November 2026.

Reverse-charge liability table is revised by replacing the specified numerical entry from the stated commencement date.
Reverse-charge tax liability for listed services under section 9(3) of the Central Goods and Services Tax Act, 2017, is modified through a targeted change to the prescribed services table. Against serial number 15, column (3), the figure "6" is replaced by "9". The substitution takes effect on 1 November 2026 and updates the referenced entry for services on which tax is payable under reverse charge.

Reverse charge integrated tax services face an increased applicable table figure from the specified effective date.
Reverse-charge liability for integrated tax services is amended for the service entry at serial number 17. The figure in column (3) is substituted from "12" to "18". The revised entry takes effect from 1 November 2026 as part of the framework governing services on which integrated tax is payable under the reverse charge mechanism.

Reverse charge mechanism revises the table value for a designated services entry with prospective effect.
Union territory tax liability under the reverse charge mechanism for services is amended by substituting the figure "9" for "6" in column (3) against serial number 15 of the prescribed table. The revised table entry takes effect on 1 November 2026 and applies prospectively within the UTGST framework governing services subject to reverse charge.

Tax deduction at source for specified waste and scrap supplies applies to registered recipients receiving goods from registered suppliers.
Tax deduction at source under section 51 is revised by substituting the category covering any registered person receiving specified goods from another registered person. Covered supplies include used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, and electrical and electronics waste and scrap, classified under the identified Customs Tariff headings or chapters. The substituted scope takes effect from 1 November 2026.

GST service exemptions extend to regional helicopter travel, seafarer provident fund services, toll rights, coffee curing, and seed storage.
With effect from 1 November 2026, GST service exemptions extend to helicopter seat-share travel connected with specified locations, storage or warehousing of specified agricultural produce and seeds meant for sowing, Seamen's Provident Fund Organisation services, governmental grants of toll collection rights, and coffee curing for cultivators. Goods transport agency services concerning goods supplied through an electronic commerce operator are excluded from the relevant entry. Goods transport agency and seed are also defined for exemption purposes.

IGST service exemptions expand for specified cross-border, transport, storage, welfare, toll and coffee-curing supplies under revised conditions.
Integrated GST service-exemption provisions exempt specified imports without consideration by Indian establishments of foreign shipping companies, helicopter seat-sharing services on designated routes, statutory provident fund services, grants of toll collection rights and coffee-curing services for cultivators. The goods transport agency entry does not apply where goods are supplied through an electronic commerce operator. Storage and warehousing coverage extends to cereals, pulses, fruits, vegetables and seeds meant for sowing, supported by an expanded definition of seed and a revised definition of goods transport agency.

UTGST service exemptions expand to helicopter seat-share transport, seamen's fund services, toll rights, coffee curing, and agricultural storage.
Union Territory GST service exemptions are amended to include specified helicopter seat-share transport, services of the Seamen's Provident Fund Organisation, governmental grants of toll collection rights, and coffee curing supplied to cultivators. Storage or warehousing treatment covers cereals, pulses, fruits, vegetables and seeds intended for sowing. Goods transport agency services relating to goods supplied through an electronic commerce operator are excluded from the relevant exemption, and seed is broadly defined to include propagating and planting material.

Reverse-charge registration exemption excludes suppliers of specified waste, scrap, used cooking oil, and electronic waste from eligibility.
Registration exemption for persons exclusively making taxable supplies on which the entire tax is payable under the reverse charge mechanism is restricted. Persons engaged in supplying used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, or electrical and electronics waste and scrap are excluded from the exemption. The substituted exclusion takes effect from 1 November 2026.

Input tax credit restrictions now permit limited same-line credits for specified hospitality, catering, and electric vehicle services.
From 1 November 2026, IGST service-rate conditions permit limited input tax credit for specified same-line input services in hotel accommodation, restaurant, railway food and drink, and outdoor catering supplies. Credit for hotel accommodation and outdoor catering inputs is capped at the tax calculated at 5% where the supplier charges a higher rate. Passenger transport and rental services involving electrically operated vehicles may use a 5% rate subject to restricted credit conditions, with an alternative 18% rate. Specified electronic commerce delivery services are subject to a 5% rate and complete input tax credit restriction.

Input tax credit restrictions for hotel, catering and electric vehicle services permit limited same-line credits under concessional service-rate entries.
Input tax credit conditions are revised for specified hotel accommodation, restaurant, railway food supply and outdoor catering services. Limited credit is retained for qualifying same-line business inputs, while credit on other goods and services remains unavailable; in specified hotel and outdoor-catering cases, same-line credit is capped at the tax paid or payable at 2.5%. Passenger transport and rental services using electrically operated vehicles, where battery charging is included in consideration, receive corresponding concessional-rate entries with restricted same-line credit. Delivery services through electronic commerce operators are also recast with a no-credit condition.

Input tax credit conditions permit limited same-line credits for specified hospitality, catering, and electrically operated vehicle services.
Credit on goods and services used to supply specified hotel accommodation, restaurant, rail catering, and outdoor-catering services cannot be taken, except for defined same-line business inputs or input services. Where an eligible same-line hotel-accommodation or outdoor-catering input service bears central tax above 2.5%, credit is capped at the tax payable at 2.5%. Transportation and rental services involving electrically operated vehicles, where battery-charging cost is included in consideration, receive 2.5% central-tax treatment subject to equivalent credit restrictions and limited same-line input service credit.