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.

Reverse-charge liability under section 5(3) is extended to supplies of used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap by unregistered persons to registered persons. Separate entries identify the specified goods under headings 1518, 3915, 4004 and 8549. The expanded reverse-charge coverage takes effect on 1 November 2026.

Job work is confined to treatment or processing undertaken on goods belonging to another registered person and falls under item (id) at the reduced GST rate. Item (iv) separately applies to manufacturing services on physical inputs owned by persons other than registered persons, expressly excluding job work covered by item (id). The classification depends on ownership of the goods and the registration status of their owner.

Reverse-charge liability under the Central Goods and Services Tax framework extends to specified goods supplied by an unregistered person to a registered person. The covered supplies are used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap. The registered recipient bears the applicable tax liability under this mechanism from 1 November 2026.

GST classification distinguishes operational support for petroleum, gas extraction and mining under heading 9986 from professional, technical and consulting exploration services under heading 9983. Heading 9986 covers extraction support such as well operations, test drilling connected with petroleum and gas extraction, and contract operation of extraction units. Heading 9983 covers geological and geophysical consulting, feasibility studies, project evaluation, subsurface surveying, and mineral exploration and evaluation information. Services outside these entries must be classified under their respective headings and taxed accordingly.

Absolute exemption from Union Territory Goods and Services Tax is extended to supplies of psyllium seeds, described as Isobgul or Isobgol and classified under tariff item 1211 90 13. The goods are inserted as serial entry 87A in the exempt-goods schedule following serial entry 87. Exercised under the statutory exemption power, the schedule amendment takes effect from 1 November 2026.

Absolute exemption from integrated tax on inter-State supplies of goods is expanded to include psyllium seeds (Isobgul/Isobgol), classified under tariff heading 1211 90 13. A new Schedule entry brings psyllium seeds within the listed class of supplies receiving full IGST relief. The revised exemption position applies from 1 November 2026 for qualifying inter-State supplies.

Exemption from the whole of central tax on intra-State supplies is expanded to cover Psyllium seeds (Isobgul/Isobgol), classified under tariff item 1211 90 13. Inserted as serial number 87A in the exemption Schedule, the entry covers the specified goods as exempt supplies under the Central Goods and Services Tax framework and takes effect from 1 November 2026.

Extended limitation for service-tax recovery on maintenance and repair services cannot rest on a bona fide dispute where the taxpayer maintained proper books, recorded the relevant activities, and no income was alleged to have been kept outside the accounts. Those circumstances did not establish suppression or another basis for invoking the longer recovery period, notwithstanding their relevance to reduced penalty. The demand and penalty were set aside as time-barred.

Union Territory GST rate schedules revise the 2.5% entry for pre-packaged and labelled animal, vegetable and organic fertilisers, including specified registered seaweed-extract-based bio-stimulants. Retreaded tractor tyres are separately placed in the 2.5% schedule, while the 9% entry for other retreaded or used pneumatic rubber tyres is revised to exclude them. The 9% entry continues to cover solid or cushion tyres, tyre treads and tyre flaps of rubber.

The special insolvency registration procedure extends the time for an IRP/RP to obtain registration to thirty days from appointment or 30 June 2020, whichever is later. No separate registration is required where the corporate debtor has furnished all pre-appointment FORM GSTR-1 statements and FORM GSTR-3B returns under its existing registration. A replacement IRP/RP requires only an authorized-signatory amendment. Merchant-export conditions expiring during the specified COVID-19 period and FORM GST ITC-04 filing for the quarter ending March 2020 are extended to 30 June 2020.

Integrated GST rate schedules are amended from 1 November 2026. Animal or vegetable fertilisers and organic fertilisers, when pre-packaged and labelled, fall under the 5% schedule, including registered sea-weed extract based bio-stimulants. Retreaded tractor tyres are separately inserted in the 5% schedule. Retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, along with solid or cushion tyres, tyre treads and tyre flaps of rubber, fall under the revised 18% entry.

Unaccounted Basmati-rice purchases linked to undisputed sales warrant taxation only of a reasonable profit element, estimated at 5%, rather than the full purchase value. A separate gross-profit addition for related alleged sales suppression and a separate addition of profit already embedded in disclosed gross profit would duplicate the same income and should be excluded. Freight and gifts-and-compliments disallowances cannot rest merely on cash payments and year-on-year comparisons where turnover also increased and no excessive expenditure is established. A new creditor challenge requiring facts absent from the record cannot be adjudicated at the appellate stage.

Input tax credit for a portable cabin office room in a manufacturing plant is considered available where the cabin is not immovable property, so the blocked-credit restriction under section 17(5)(d) is inapplicable. HSN reporting may be reviewed for cement, steel or sand inputs that indicate blocked-credit exposure. The restriction is described as applying only where expenditure is capitalised in the books, with revenue treatment under income-tax suggested.

Displaying a donor's name at a charitable organisation does not constitute a supply of service for consideration where it is only an expression of gratitude and does not advertise or promote the donor's business. GST does not apply where the recipient is charitable, the payment is genuinely a donation or gift, and the purpose is philanthropic without commercial gain. The absence of a reciprocal obligation and of any business reference distinguishes donor recognition from taxable advertising.

Central GST rate schedules are revised by placing pre-packaged and labelled animal, vegetable and organic fertilisers, including specified registered seaweed extract-based bio-stimulants, in Schedule I at 2.5%. Retreaded tractor tyres are also inserted in that schedule. Schedule II at 9% covers retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, together with solid or cushion tyres, tyre treads and tyre flaps of rubber. The revised classifications take effect from 1 November 2026.

Rule 14B warehouse-based registration permits a person having a physical presence and registration in a home State or Union territory to obtain, against the same PAN, one registration in another State or Union territory without physical presence by declaring a tax-collecting electronic commerce operator's warehouse as the principal place of business. Eligibility is confined to intended supplies of goods through that operator, the prescribed monthly output-tax cap, operator consent, and Aadhaar authentication where applicable. Registration follows operator consent, biometric Aadhaar authentication, document verification, and physical verification in the home State; specified failures halt processing, cause rejection, or result in deemed approval.

Revisionary jurisdiction under section 263 cannot be based on an alleged failure to initiate penalty for search-related undisclosed income where the assessment record already shows that notice under section 271AAB was issued. Income disclosed during a search and regular assessment additions attract distinct penalty regimes: section 271AAB applies to search-related income, while section 271(1)(c) applies to regular additions. Overlooking the existing section 271AAB notice does not establish that the assessment is erroneous and prejudicial to the Revenue; revision on that premise is invalid.

Dried legumes receiving only mild heat treatment without added ingredients remain under HS 0713, attracting 5% GST when branded and packed in a unit container and otherwise remaining exempt. Almond milk falls under the residual tariff item and attracts 18% GST, while all mechanical sprayers attract 12% GST. IGST exemption for qualifying leased imports is subject to bond, service-tax payment, disposal restrictions and re-export conditions. Parts for solar water heaters qualify for 5% GST, and parts solely or principally used with specified medical devices are classified with those devices and attract 12% IGST.