Reverse-charge liability under central GST is extended to used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap supplied by an unregistered person to a registered person. For each listed category, the unregistered person is supplier and the registered person is recipient, placing the tax mechanism on the recipient under the reverse-charge framework. The changes take effect on 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.

Union Territory Tax (Rate) Schedule is amended by inserting serial number 87A for psyllium seeds (Isobgul/Isobgol), classified under tariff heading 1211 90 13, immediately after serial number 87. Exercised under statutory rate-setting power, the insertion takes effect on 1 November 2026 and is confined to adding that goods-classification entry without a distinct rate, exemption, eligibility criterion, or compliance condition.

Integrated GST rate Schedule is amended to insert serial number 87A after existing serial number 87. The new entry classifies psyllium seeds, known as Isobgul or Isobgol, under tariff item 1211 90 13 and places that commodity within the schedule governing integrated tax rate treatment. It takes effect on 1 November 2026.

The Schedule in Notification No. 10/2025-Central Tax (Rate) is amended by inserting serial number 87A for Psyllium seeds, also described as Isobgul/Isobgol, under tariff heading 1211 90 13. The inserted entry takes effect on 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.

Schedule I at 2.5 per cent covers all pre-packaged and labelled animal, vegetable or organic fertilisers, including registered seaweed-extract-based bio-stimulants, and separately includes retreaded tractor tyres. Schedule II at 9 per cent 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. These changes take effect from 1 November 2026.

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.

IGST rate schedules are revised so that pre-packaged and labelled animal, vegetable and organic fertilisers, including registered sea-weed extract based bio-stimulants, fall within the 5% schedule. Retreaded tractor tyres are also placed in the 5% schedule, while other retreaded or used pneumatic rubber tyres and specified rubber tyre products fall within the 18% schedule. The amendments take effect on 1 November 2026.

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 manufacturing-office cabin is considered available in the response, subject to scrutiny of HSN classifications for construction-related inputs. Cement, steel or sand classifications may attract a notice where the amount is material. The blocked-credit concern under section 17(5)(d) is treated as arising only when the outlay is capitalised in the books, while the expenditure is considered capable of revenue treatment under income-tax.

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.

CGST rate schedules are amended with effect from 1 November 2026. Schedule I at 2.5% covers pre-packaged and labelled animal, vegetable and organic fertilisers, including registered seaweed extract-based bio-stimulants, and separately includes retreaded tractor tyres. 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.

Electronic commerce warehouse registration permits a registered person having physical presence in a home State or Union territory to obtain, against the same PAN, registration in another jurisdiction where it lacks physical presence by declaring the warehouse of an electronic commerce operator required to collect tax at source as principal place of business. Eligibility requires intended supplies of goods through the operator, the prescribed output-tax-liability limit, operator consent, Aadhaar authentication, document verification and home-State physical verification. Consent withdrawal or specified registration-related events require timely amendment and may result in deletion of a place of business or deemed cancellation.

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.

A registered person obtaining a favourable appellate or other forum order against a refund rejection must file a fresh FORM GST RFD-01 application under the category for assessment, appeal, or other orders. Amounts already debited from the electronic credit ledger for the original claim need not be debited again. The application must contain order particulars and supporting orders. The proper officer processes the permitted refund amount, issues FORM GST RFD-06 and FORM GST RFD-05, and re-credits any remaining rejected balance subject to the prescribed undertaking and absence of a higher challenge.

Registered persons who inadvertently filed a NIL refund application may reapply for the same period through the "Any Other" category with the required supporting documents. Reapplication requires a prior NIL claim and, for unutilised input tax credit refunds relating to exports, SEZ supplies, or inverted tax structure, no later-period claim under the same category. The proper officer determines eligibility and admissible refund, may require debit through FORM GST DRC-03, and then issues the refund and payment orders.

Rule 48(4) coverage is expanded beyond supplies of goods or services, or both, to registered persons and supplies for exports. Supplies received from unregistered persons are included where the recipient is liable to pay tax on a reverse charge basis. Imports of services are separately included, and the revised scope applies from 1 January 2027.

GST appellate practice concerns repeat tax proceedings, enforcement procedure, and export input tax credit refunds. A further notice for a completed tax period is questioned where relevant facts were available in earlier proceedings and no suppression was alleged. E-way bill enforcement for internal stock transfers requires use of prescribed forms and statutory procedure. Export refund claims require compliance with Rule 92(3), including REF-08 and an opportunity of personal hearing before rejection. Timely use of appellate remedies within the applicable limitation period is emphasised.