Anti-dumping circumvention controls subject specified rock breaker and alloy steel tool imports to provisional assessment and customs guarantees.
Imports into India of alloy steel chisels/tools and hydraulic rock breakers in fully assembled condition exported from Malaysia are subject to provisional assessment pending a decision on an anti-circumvention investigation. The assessment also covers seven specified assemblies, sub-assemblies or components of hydraulic rock breakers exported from Malaysia: the front head, back head, piston for a hydraulic cylinder or rock breaker, cylinder body or hydraulic unit, bracket, frame, and cylinder for a hydraulic rock breaker. The proper customs officer determines the guarantee to be furnished for any anti-dumping duty that may become payable following the designated authority's recommendations and the Central Government's decision.

Dividend withholding exemption applies to qualifying aircraft leasing units in financial centres, subject to declaration and reporting requirements.
Dividend payments between International Financial Services Centre (IFSC) aircraft-leasing units qualify for non-deduction of tax under section 393(1) of the Income-tax Act, 2025, where the payer is an IFSC unit primarily engaged in aircraft leasing and the payee is a company that is an IFSC unit primarily engaged in that business. To obtain non-deduction, the payee must furnish the payer with Form No. 1(N), a statement-cum-declaration identifying the tax year in which dividend income eligible for exemption under Schedule VI is payable. After receiving a copy of the declaration, the payer must not deduct tax from such dividend payments made or credited to the payee and must report payments on which tax was not deducted in its tax-deduction statement under section 397(3)(b), read with rule 219 of the Income-tax Rules, 2026.

Income-tax assessment-year coverage is revised in English for a notified entity, while the Hindi version remains unchanged.
The assessment-year coverage of the Andhra Pradesh Electricity Regulatory Commission, Hyderabad, notified under section 10(46) of the Income-tax Act, 1961, is corrected in the English version of the 2019 notification. Under section 536 of the Income Tax Act, 2025, the stated period changes from assessment years 2019-2020 through 2023-2024 to assessment years 2020-2021 through 2024-2025. The Hindi version of the 2019 notification remains unchanged.

Equity instrument listings permit negative-net-worth issuers to qualify by undertaking a minimum allocation to qualified institutional buyers.
A company with negative net worth is eligible to issue equity instruments for listing if it undertakes to allot at least 75% of the net offer to qualified institutional buyers in accordance with the relevant securities market regulator's regulations in the permissible jurisdiction. The eligibility provisions also replace "two years" with "more than six months" in the proviso to rule 5(e) and qualify the default reference in rule 5(g) by requiring that the default has not been made good.

Special economic zone terminology corrections update the reference to fund management regulations and amend the designation used for an authority.
Under section 55 of the Special Economic Zones Act, 2005, the Central Government substitutes "Authority (Fund Management) Regulations" for "Authority Regulations" at page 3, line 15 of G.S.R. 895(E), dated 15 October 2026. On page 4, the Central Government also substitutes "Centres Authority" for "Centre Authority" in both line 14 and line 17.

Service export declarations and import reporting depend on resident individual status and, for other persons, prescribed value thresholds.
A service exporter who is a resident individual is deemed to have submitted the export declaration form (EDF) when the exporter provides the authorised dealer with the information required in relation to receipt of payment for crediting the exporter's account. For a service exporter other than a resident individual, the same deemed submission applies if the inward remittance for the service does not exceed Rs. 10 lakh or its foreign-currency equivalent. For imports of services, details furnished by an importer other than a resident individual must be entered in IDPMS where the invoice or contract value exceeds Rs. 10 lakh or its foreign-currency equivalent. Entry must be made within five working days of receipt of the details.

Sea cargo transitional provisions for specified ports apply until the revised deadline under the manifest and transshipment framework.
Transitional provisions for specified ports under the Sea Cargo Manifest and Transshipment Regulations, 2018, apply until 31 January 2027. This date replaces the entry in column (3) against serial number 6 of the table following Form XII. The substitution takes effect on 1 November 2026, the date of publication in the Official Gazette.

Aviation turbine fuel export duty is revised through a substituted rate, effective from publication in the Official Gazette.
Special Additional Excise Duty (SAED) on exports of aviation turbine fuel (ATF) outside India is revised to Rs. 11 per litre. The revised rate replaces the entry in column (4) against serial number 1 of the table in Notification No. 08/2026-Central Excise, which was issued on 26 March 2026 and last amended on 30 September 2026. The revised rate takes effect on 31 October 2026, the date of publication in the Official Gazette.

Export fuel excise duty rates are revised for petrol and diesel through separate nil and per-litre table entries.
Special Additional Excise Duty rates on exports of petrol and diesel outside India are revised through changes to the duty entries in column 4 of the table under Notification No. 06/2026-Central Excise. The entry against serial number 1 is replaced with nil, and the entry against serial number 2 with Rs. 11.5 per litre. The revised entries take effect on 31 October 2026, the date of publication in the Official Gazette.

Reverse-charge supplies from unregistered persons and imported services join registered-person supplies and exports within the GST framework.
Specified transactions under Odisha's GST framework are expanded to include supplies of goods or services, or both, received from an unregistered person where tax is payable by the recipient on a reverse charge basis, and imports of services. Supplies of goods or services, or both, to a registered person and supplies for export continue to be included.

State tax on toll-road operation and maintenance services is payable when expenses are charged or debited from the escrow account.
Registered concessionaires supplying operation and maintenance services to a concessioning authority during the concession period must pay Odisha State tax on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable in the tax period in which those expenses are charged or debited, and the escrow account must be maintained in accordance with the concession agreement.

Delivery service coverage through electronic commerce operators excludes postal and courier services and services of suppliers liable for registration.
Delivery services are specified under Odisha's GST framework for electronic commerce operators, other than postal and courier services. The specified category excludes services supplied through an electronic commerce operator where the supplier is liable for registration under section 22(1) of the Odisha Goods and Services Tax Act, 2017. The replacement takes effect on 1 November 2026.

Goods and services tax table amendment replaces a figure in an existing entry from its specified effective date.
The Odisha goods and services tax table originally issued on 29 June 2017, as amended from time to time, is amended by replacing the figure 6 with 9 in column (3) against serial number 15. The amendment is made under section 9(3) of the Odisha Goods and Services Tax Act, 2017, on the recommendations of the Goods and Services Tax Council. The substitution takes effect on 1 November 2026.

Goods transport agency services for goods supplied through electronic commerce operators are excluded from the relevant GST entry.
The entry for seat-share helicopter travel is extended to journeys beginning or ending at an airport, including a helipad, in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim or Tripura, or at Bagdogra in West Bengal. The entry at serial number 21A does not apply to goods transport agency services relating to goods supplied through an electronic commerce operator. A goods transport agency is defined as a person providing road transport services for goods and issuing a consignment note, whatever it is called.

Conditional input tax credits for accommodation, catering and electric vehicle services recognise specified same-line purchases under revised rules.
Passenger transport in an electrically operated vehicle and rental of such vehicles for passenger or goods transport are subject to State tax at either 2.5% under specified credit restrictions or 9%. These entries apply where battery charging costs are included in the consideration. Under the 2.5% treatment, credit is generally unavailable except for specified same-line passenger or goods transport services, as applicable, or electrically operated vehicle rental services procured from another provider. Where the upstream State tax rate exceeds 2.5%, that credit is limited to tax paid or payable at 2.5%.

Tax deduction at source covers registered recipients of used cooking oil and specified scrap supplied by registered persons.
Registered persons receiving specified goods from another registered person are designated as a class of recipients for tax deduction at source under section 51 of the Odisha Goods and Services Tax Act, 2017. The specified goods are used cooking oil classified under Customs Tariff heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronic waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975. The substitution takes effect on 1 November 2026.

GST exclusion for used cooking oil and specified waste and scrap applies to persons supplying these goods.
Persons engaged in supplying specified goods are excluded from the application of Odisha's existing GST measure through substitution of its proviso. The specified goods are used cooking oil under heading 1518; waste and scrap of plastics under heading 3915; waste and scrap of tyres under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. The amendment takes effect on 1 November 2026.

Nominated agency definition for GST purposes covers entities listed in the Handbook of Procedures as amended over time.
The nominated agency definition in the Explanation to the Odisha GST measure dated 31 December 2018 is replaced. It now covers entities listed in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time. The substitution takes effect on 1 November 2026.

Reverse charge on specified waste, scrap and used cooking oil will apply to supplies by unregistered persons to registered recipients.
Reverse charge under the Odisha Goods and Services Tax Act, 2017 will apply from 1 November 2026 to specified goods supplied by any unregistered person to any registered person. The registered recipient is liable to pay the tax on those supplies. The new entries are serial number 2A for used cooking oil under tariff heading 1518; 3B for waste and scrap of plastics under heading 3915; 3C for waste and scrap of tyres under heading 4004; and 9 for electrical and electronics waste and scrap under heading 8549.

Psyllium seeds are added to the GST schedule under a specified tariff classification, with no tax rate stated.
Psyllium seeds, also known as Isobgul or Isobgol, are added as entry 87A to the Schedule of the Odisha Finance Department measure dated 17 September 2025. The entry follows serial number 87 and specifies tariff code 1211 9013. It does not itself state a tax rate or specific tax treatment for the goods. The amendment is made under section 11(1) of the Odisha Goods and Services Tax Act, 2017. The addition takes effect on 1 November 2026.