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.

Customs exemption entries under No. 45/2025-Customs are amended with effect from 1 November 2026. Table I serial number 198 and Lists 13, 14 and 15 are omitted. Table II substitutes heading 8906 at serial number 36 and recasts serial number 60 for specified parts, spares, tools, testing equipment and literature relating to artillery weapons, rifles, aircraft and missiles. The revised entry excludes identified weapon systems and ceases to have effect from 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 coverage under section 51 is revised to include any registered person receiving specified goods from another registered person. The covered goods are used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, and electrical and electronic waste and scrap, identified by applicable Customs Tariff headings. The revised recipient-based category applies 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.

The measure does not apply to persons engaged in supplying used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, or electrical and electronics waste and scrap, where classified under the specified Customs Tariff headings or Chapters. The substituted proviso replaces the earlier proviso and takes effect on 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.

The explanation's definition of "Nominated Agency" is replaced. A Nominated Agency means an entity listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. The amendment replaces the earlier clause (c) definition in the Union Territory tax rate framework and takes effect on 1 November 2026.

The amendment substitutes the explanatory definition of Nominated Agency in the integrated tax rate framework. A Nominated Agency means an entity identified in Appendix 4B of the Handbook of Procedures, including amendments made to that Appendix by the Directorate General of Foreign Trade from time to time. The revised definition takes effect on 1 November 2026.

The definition of "Nominated Agency" in the CGST rate framework is substituted to mean entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. The revised definition replaces clause (c) of the Explanation and takes effect from 1 November 2026.

Union Territory GST reverse-charge liability is extended to supplies by unregistered persons to registered persons of used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap. Registered recipients are liable to pay UTGST on these newly specified supply categories. The prescribed table is expanded by entries covering these goods, with the revised reverse-charge coverage taking effect on 1 November 2026.

Integrated GST reverse-charge liability is expanded so that registered recipients pay tax on specified supplies received from unregistered persons. From 1 November 2026, coverage includes used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap. Each listed category identifies any unregistered person as supplier and any registered person as recipient liable for tax payment.

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.