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.

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.