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.

Proper officer functions for tax refunds, provisional refunds, refund orders, and withholding or deduction of refunds are assigned to the Assistant Commissioner of State Tax or Deputy Commissioner of State Tax having territorial jurisdiction. The Assistant Commissioner may exercise these functions for amounts up to Rs. 2 lakhs, and the Deputy Commissioner for amounts exceeding Rs. 2 lakhs. The Deputy Commissioner in charge must distribute refund duties among Assistant Commissioners within the jurisdiction.

Reverse charge liability for renting of passenger motor vehicles applies where fuel cost is included in the consideration and the service is supplied to a body corporate by a supplier other than a body corporate that does not issue an invoice charging GST at the full-input-tax-credit rate. The body corporate recipient is liable to discharge GST under reverse charge in these circumstances. Reverse charge is confined to supplies not invoiced at the higher rate, preserving the input-tax-credit chain for suppliers charging the higher rate.

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.

Rule 46A requires the appellate authority, before admitting additional evidence introduced by an assessee, to verify a prescribed condition and record written reasons. Before relying on that material, it must give the Assessing Officer a reasonable and effective opportunity to examine it, cross-examine witnesses, and present rebuttal evidence. The separate power to conduct further inquiry does not displace these requirements. A report merely treating documents as verifiable, without defined inquiry points or an effective opportunity for examination and rebuttal, is insufficient. Reliance in those circumstances breaches Rule 46A, requiring fresh consideration of the additions in accordance with law.

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.

Composition levy and registration functions, including registration of casual traders and amendment or cancellation of registration, fall to jurisdictional Assistant Commissioners or Deputy Commissioners; revocation of cancellation may also be performed by a Joint Commissioner. Refund functions, including provisional refunds, refund orders, withholding or deduction of refunds, and refunds pursuant to judicial orders, are assigned to Assistant Commissioners, Deputy Commissioners and Joint Commissioners. Provisional assessment is assigned to Assistant Commissioners and Deputy Commissioners, while return scrutiny, assessment of non-filers, assessment of unregistered persons, summary assessment, and departmental audit are allocated across the specified State Tax Officer and senior jurisdictional ranks.

Union Territory tax exemption for supplies of gold, silver or platinum by nominated agencies to registered persons is amended by replacing the definition of "Nominated Agency". The expression covers entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. Effective from 1 November 2026, the revised definition determines supplier eligibility for the specified exemption.

The definition of Nominated Agency for integrated tax exemption on supplies of gold, silver or platinum to registered persons is replaced. It covers entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. Eligibility for the exemption is linked to inclusion in Appendix 4B and reflects subsequent amendments to the list.

Central tax exemption for supplies of gold, silver or platinum by nominated agencies to registered persons is amended by revising the definition of "Nominated Agency". The term covers entities mentioned in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. The revised definition takes effect on 1 November 2026.

Reverse-charge treatment under section 7(3) of the Union Territory GST framework is extended to specified waste goods supplied by an unregistered person to any registered person. Registered recipients become liable for Union Territory tax on supplies of used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap. The expanded coverage takes effect from 1 November 2026.