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.

Probate proceedings require independent judicial satisfaction that a Will is genuine; a legal heir's failure to file a written statement does not prevent a challenge based on suspicious circumstances or reduce the propounder's burden of proof. Compliance with execution and attestation requirements is insufficient where material doubts exist. The propounder must provide cogent, satisfactory proof that the testator freely executed the Will with understanding of its contents and effect. Unexplained exclusion of heirs, beneficiary participation, uncertain drafting or comprehension, and inconsistent witness evidence may prevent probate. Testamentary directions lacking definite terms may be void for uncertainty and cannot dispose of property outside the testator's estate.

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.

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.

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.

Central Sales Tax Forms 'C' and 'F' are issued through separate online procedures without a Sugam (road) permit. An online application generates a task for the concerned Zonal In-charge, who accesses the pending task, reviews form-wise invoice details and uploaded supporting documents, and records remarks. The application may be approved or rejected; approval results in online issuance of the relevant statutory form to the dealer.

GST practitioner enrolment amendments require electronic submission of FORM GST REG-14 on the common portal, with documents relating to the change. The application must be duly signed or verified through an electronic verification code. Rule 19 applies mutatis mutandis, extending the registration-particular amendment framework to amendments of particulars furnished in FORM GST PCT-01.

Cash deposits by a country-liquor retailer into an authorised bottler's bank account for liquor purchases fall within the cash-payment exceptions where the excise regime mandates direct deposit before lifting stock. The authorised bottler operated as an excise-controlled warehouse, while the wholesale licensee functioned as a State Government establishment and agent. Because the payments were genuine and the payee identifiable, the cash-payment restrictions did not apply. The resulting disallowances were deleted for both assessment years.

Specified petroleum-operation goods imported at the concessional 5% rate may be transferred interstate between distinct establishments of the same company using the original or import essentiality certificate, without a fresh certificate for each stock transfer, if the goods remain the same as those imported. The importer must maintain records establishing nexus between transferred goods and the certificate description. Where UPS systems or inverters and external batteries are separately identifiable and separately priced, even if invoiced together, they constitute distinct supplies.

Rule 23A allows electronically cancelled registrations to be restored through FORM GST REG-21 within 180 days. A person whose registration was cancelled for non-filing of returns must first furnish all pending returns and pay the related tax, interest, penalty and late fee. Where cancellation arose from failure to furnish bank account details, those details must be furnished first. On applicable compliance, approval and revocation occur electronically, followed by filing of all intervening returns within 30 days.

Goods sent abroad for exhibition or export-promotion consignment are not supplies at initial removal where no consideration arises and the activity is outside Schedule I. They must be recorded and accompanied by a delivery challan; no initial tax invoice, bond, or letter of undertaking is required. Goods must be sold abroad or returned within six months. Supply occurs on the date of sale for goods sold, or is deemed to occur at the end of six months for goods neither sold nor returned. Refund may be claimed for the resulting zero-rated supply after invoicing, subject to eligibility conditions.

Suppliers with a physical presence and GST registration in a home State or Union territory may register under the same Permanent Account Number in another jurisdiction by declaring a tax-collecting electronic commerce operator's warehouse as the principal place of business. Eligibility requires supplies through that operator, an output-tax ceiling for supplies to registered persons outside the same Permanent Account Number, and operator consent. Applications require home-State identification, warehouse particulars, Aadhaar authentication, document and physical verification. Consent withdrawal, warehouse changes, home-State registration cancellation, record maintenance, and duplicate-registration restrictions govern continuation and cancellation.

Statutory proof of a will requires due attestation and evidence supporting its execution. Where both attesting witnesses do not support execution, a Registrar cannot be treated as a statutory attesting witness. The Registrar's statement cannot cure the absence of valid attestation or the resulting failure of proof. The will therefore remains not duly proved.

Statutory attestation of a will or other instrument requiring attestation must be proved before it can displace intestate succession. Where execution is specifically denied, proof through an attesting witness must establish execution, signing in the testator's presence, and due attestation by the required witnesses. The propounder bears that burden. In co-ownership disputes, adverse possession requires clear proof of ouster and hostile intent to exclude the other co-owner; shared residence and no prior exclusionary conduct negate ouster. Failure to prove attestation or ouster preserves the co-owner's succession and partition entitlement.

GST exemption for Residential Welfare Association supplies for common use applies where monthly member contributions do not exceed Rs. 7,500. An RWA with aggregate turnover not exceeding Rs. 20 lakh need not register or pay GST even where contributions exceed that amount. Where both the monthly contribution and turnover conditions for taxability are met, GST applies on the entire maintenance charge, not merely the excess. Input tax credit is available on eligible capital goods, goods and input services, and the exemption ceiling applies separately to each apartment owned where separate membership exists.

Exclusion subclause 'c' is removed from the monetary-limit framework for departmental Central Excise and Service Tax litigation. Classification and refund issues of legal or recurring nature no longer require challenge irrespective of the amount involved and are considered under the applicable monetary-limit policy for legacy matters. Withdrawal of departmental appeals on identical matters, where a Supreme Court decision has been accepted by the Department, extends to cases pending before the Commissioner (Appeals), in addition to High Court and CESTAT matters. Field formations must maintain registers and submit monthly withdrawal-status reports.

Central Government de-notifies 40.103 hectares from the textile Special Economic Zone established by M/s. Adhistan Private Limited at Duppituru, Moturupalem, Maruturu and Gurujaplem villages in Visakhapatnam District, Andhra Pradesh. Exercising powers under the first proviso to section 4(1) of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006, it reduces the resultant SEZ area to 321.275 hectares.

ITeS supplied on the supplier's own account to an overseas client or that client's customer do not constitute intermediary services. Services that merely arrange or facilitate an overseas client's supply to its customers, including delivery, logistics, clearance, transportation, or post-sales support, fall within intermediary status. Mixed supplies require a fact-specific assessment of the principal or main supply. A non-intermediary ITeS supplier may qualify for export-of-services treatment where the supplier and recipient locations, place of supply, foreign-exchange consideration, and distinct-person conditions are satisfied.

Cenvat credit is available where inputs are directly received at the consignee's factory, recorded in its accounts, and covered by invoices issued by a second-stage dealer identifying the recipient as consignee. Credit cannot be denied merely because the invoice identifies another entity as the buyer or customer, provided the recipient satisfies the stated receipt, documentation and accounting conditions.

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.