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.

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.