GST exclusion for used cooking oil and specified waste and scrap applies to persons supplying these goods.
Persons engaged in supplying specified goods are excluded from the application of Odisha's existing GST measure through substitution of its proviso. The specified goods are used cooking oil under heading 1518; waste and scrap of plastics under heading 3915; waste and scrap of tyres under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. The amendment takes effect on 1 November 2026.

Nominated agency definition for GST purposes covers entities listed in the Handbook of Procedures as amended over time.
The nominated agency definition in the Explanation to the Odisha GST measure dated 31 December 2018 is replaced. It now covers entities listed in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time. The substitution takes effect on 1 November 2026.

Reverse charge on specified waste, scrap and used cooking oil will apply to supplies by unregistered persons to registered recipients.
Reverse charge under the Odisha Goods and Services Tax Act, 2017 will apply from 1 November 2026 to specified goods supplied by any unregistered person to any registered person. The registered recipient is liable to pay the tax on those supplies. The new entries are serial number 2A for used cooking oil under tariff heading 1518; 3B for waste and scrap of plastics under heading 3915; 3C for waste and scrap of tyres under heading 4004; and 9 for electrical and electronics waste and scrap under heading 8549.

Psyllium seeds are added to the GST schedule under a specified tariff classification, with no tax rate stated.
Psyllium seeds, also known as Isobgul or Isobgol, are added as entry 87A to the Schedule of the Odisha Finance Department measure dated 17 September 2025. The entry follows serial number 87 and specifies tariff code 1211 9013. It does not itself state a tax rate or specific tax treatment for the goods. The amendment is made under section 11(1) of the Odisha Goods and Services Tax Act, 2017. The addition takes effect on 1 November 2026.

GST rates distinguish retreaded tractor tyres from other rubber tyres and clarify coverage of fertilisers and bio-stimulants.
Odisha State GST rate schedules are amended to provide a 2.5% rate for pre-packaged and labelled animal or vegetable fertilisers and organic fertilisers. This category expressly includes seaweed-extract-based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres, classified under heading 4012, are also added to the 2.5% schedule. The 9% schedule covers retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, together with solid or cushion tyres, tyre treads and tyre flaps made of rubber. Entry 637 and its associated particulars are omitted from that schedule.

GST registration and refunds: e-commerce warehouse access, cancellation safeguards and revised credit procedures reshape compliance for suppliers.
Under rule 14B, a person registered in a home State or Union territory may seek registration against the same PAN in another State or Union territory without a physical presence there, using a consenting electronic commerce operator's warehouse as the principal place of business. The person must intend to supply goods through operators required to collect tax at source, and monthly output tax on supplies to registered persons other than those registered under the same PAN must not exceed Rs. 2.5 lakh. From 1 April 2027, suspension and cancellation may operate electronically for specified return defaults or failure to comply with bank-account requirements. Refund procedures prescribe a 10-day period for acknowledgement or communication of deficiencies, failing which the application is deemed acknowledged from its filing date.

Reverse charge supplies from unregistered persons and service imports join specified GST categories covering registered-person supplies and exports.
The specified supply categories under the Haryana GST framework are amended under rule 48(4) of the Haryana Goods and Services Tax Rules, 2017, to cover supplies of goods or services or both to registered persons, supplies for export, supplies received from unregistered persons where the recipient is liable to pay tax on a reverse charge basis, and imports of services. The amendment is deemed effective from 1 January 2027.

Registered recipients of used cooking oil and specified waste or scrap supplies are covered when suppliers are also registered.
The substituted clause (d) under Haryana's goods and services tax framework covers registered persons receiving specified goods from other registered persons and takes effect on 1 November 2026. The specified goods are used cooking oil under heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap under heading 4004; metal scrap under chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. These headings and chapters refer to the First Schedule to the Customs Tariff Act, 1975.

GST measure excludes suppliers of used cooking oil and specified waste and scrap from its application.
Persons engaged in supplying specified goods are excluded from the application of Haryana GST Notification No. 27/ST-2, dated 22 June 2017, through substitution of its proviso. The exclusion covers used cooking oil under heading 1518, plastic waste and scrap under heading 3915, and tyre waste and scrap under heading 4004 of the First Schedule to the Customs Tariff Act, 1975. The exclusion also covers metal scrap under Chapters 72 to 81 and electrical and electronic waste and scrap under heading 8549 of that Schedule. The substituted proviso takes effect on 1 November 2026.

Reverse charge on waste and used cooking oil applies to registered recipients receiving specified goods from unregistered suppliers.
Reverse charge liability under the Karnataka Goods and Services Tax framework is extended to supplies of specified goods by any unregistered person to any registered person. The covered goods are used cooking oil classified under heading 1518; waste and scrap of plastics under heading 3915; waste and scrap of tyres under heading 4004; and electrical and electronics waste and scrap under heading 8549. The change takes effect on 1 November 2026.

Tax deduction at source applies to registered recipients of specified scrap and used cooking oil supplied by registered persons.
Registered persons receiving specified goods from another registered person are covered by the Karnataka GST tax deduction at source framework under section 51. The specified goods are used cooking oil under Customs Tariff heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. The revised clause takes effect on 1 November 2026.

E-commerce seller registration, cancellation safeguards and input tax credit refunds reshape GST compliance for online suppliers and taxpayers.
GST registration for e-commerce sellers permits a person already registered in a home State or Union territory to register in another jurisdiction without physical presence there, using a consenting electronic commerce operator's warehouse as the principal place of business. The operator must be required to collect tax at source, and the seller must intend to supply goods through such operators. Monthly output tax on those supplies to registered persons, excluding persons registered under the same Permanent Account Number, must not exceed Rs. 2.5 lakh. The application identifies the home registration and relevant warehouses. Operator consent is required within seven working days; otherwise the application is not processed further.

Psyllium seed classification is added to the state GST schedule through an amendment made in the public interest.
Karnataka's state GST schedule is amended to insert psyllium seeds (Isobgul/Isobgol) under classification code 1211 90 13 as serial number 87A, immediately after serial number 87. The amendment takes effect on 1 November 2026. It is made in the public interest on the GST Council's recommendation, under section 11(1) of the Karnataka Goods and Services Tax Act, 2017.

Supply of specified waste, scrap and used cooking oil excludes suppliers from an existing goods and services tax notification.
From 1 November 2026, persons engaged in supplying specified goods are excluded from the scope of Karnataka Goods and Services Tax Notification 5/2017 through substitution of its proviso. The specified goods are used cooking oil under heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549 of the First Schedule to the Customs Tariff Act, 1975.

E-invoicing categories include supplies to registered persons, exports, reverse-charge supplies from unregistered persons and imports of services.
The Karnataka Government revises the categories of supplies relevant to e-invoicing under rule 48(4) of the Karnataka Goods and Services Tax Rules, 2017. Supplies of goods or services or both to a registered person and supplies of goods or services or both for export remain within the specified categories. The additional categories are supplies of goods or services or both received from an unregistered person where the recipient is liable to pay tax on a reverse charge basis, and imports of services. The revision takes effect on 1 January 2027.

Retreaded tractor tyres receive a lower SGST rate, while specified fertilisers include registered seaweed-extract-based bio-stimulants.
Karnataka State Goods and Services Tax (SGST) rate amendments place prepackaged and labelled fertilisers, including animal, vegetable and organic fertilisers, in the 2.5% schedule. The entry expressly includes seaweed-extract-based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres, classified under heading 4012, are separately included in the 2.5% schedule. They are expressly excluded from the 9% schedule entry for retreaded or used pneumatic rubber tyres. That entry continues to cover other retreaded or used pneumatic rubber tyres, as well as solid or cushion tyres, tyre treads and tyre flaps of rubber.

Goods and services tax amendment commencement brings specified provisions into force on the appointed date under the amendment legislation.
Sections 2 to 4 of the Karnataka Goods and Services Tax (Amendment) Act, 2026 come into force on 1 November 2026. The Government of Karnataka appointed that date on 31 October 2026 in exercise of the power conferred by section 1(2) of the amendment Act, which is identified as Karnataka Act No. 33 of 2026.

Used cooking oil and specified scrap suppliers are excluded from the existing state tax notification's application.
With effect from 1 November 2026, persons engaged in supplying specified goods are excluded from the application of S.O. 99 dated 29 June 2017 under the Bihar Goods and Services Tax Act, 2017. The specified goods comprise used cooking oil under heading 1518; waste and scrap of plastics under heading 3915; waste and scrap of tyres under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. The headings and chapters are those of the First Schedule to the Customs Tariff Act, 1975.

Specified scrap and used cooking oil supplies are covered when registered persons receive them from other registered persons.
Registered persons receiving specified goods from another registered person fall within the substituted clause (d) of Bihar S.O. 238. The substitution takes effect on 1 November 2026. The specified goods are used cooking oil under heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronic waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975.

GST amendment commencement brings specified provisions into force from the appointed date under the statutory commencement power.
Sections 2 to 4 of the Bihar Goods and Services Tax (Amendment) Act, 2026 come into force on 1 November 2026. The Governor of Bihar appointed that commencement date on 30 October 2026, acting on the recommendations of the Council and exercising the power conferred by section 1(2) of the amendment Act.