Customs station authorisation permits unloading of imported goods and loading of export goods at a newly included location.
Customs-location authorisation is expanded by inserting Anekollu in Krishnagiri District, Tamil Nadu, at serial number 11. The location is authorised for unloading imported goods and loading export goods, including any class of such goods. It is included in the State-specific listing for import-side unloading and export-side loading as the authorised customs purpose.

Conditional payment exclusion removes International Rice Research Institute receipts from Chapter XIX coverage upon compliance with privileges and immunities conditions.
Payments received by the International Rice Research Institute are excluded from Chapter XIX under section 400(1) of the Income-tax Act, 2025. The exclusion is conditional on requirements under the United Nations (Privileges and Immunities) Act, 1947, read with Ministry of External Affairs S.O. 3230(E), and takes effect on publication in the Official Gazette.

Customs exemption entries are revised by deleting specified lists and limiting defence-equipment coverage until a stated sunset date.
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.

Toll-Operate-Transfer GST payment procedure ties tax liability to escrow-account charges for operation and maintenance services.
Special procedure for payment of central tax applies to registered Toll-Operate-Transfer concessionaires supplying operation and maintenance services to a concessioning authority. Central tax is payable on amounts charged or debited from the escrow account towards operation and maintenance expenses, in the tax period in which that charge or debit occurs. The arrangement covers concessionaires with exclusive toll collection rights who are required to operate and maintain the road or highway and pay the concession fee upfront.

Toll-Operate-Transfer concessionaires pay integrated tax when operation and maintenance expenses are charged or debited to escrow accounts.
Integrated tax payment under the special procedure applies to registered Toll-Operate-Transfer concessionaires supplying operation and maintenance services during the concession period. Tax is payable on amounts charged or debited from the escrow account towards operation and maintenance expenses, in the tax period in which the expenditure is so charged or debited. A qualifying concession agreement grants exclusive toll collection and appropriation rights, requires road or highway operation and maintenance, and requires upfront concession-fee payment.

Escrow-account tax liability for Toll-Operate-Transfer services arises when operation and maintenance expenses are charged or debited.
Registered concessionaires under Toll-Operate-Transfer concession agreements must pay Union Territory tax on operation and maintenance services supplied during the concession period. Tax is payable on the amount charged or debited from the escrow account toward operation and maintenance expenses, in the tax period in which that expenditure is charged or debited.

Electronic-commerce delivery services exclude postal and courier supplies where supplier registration liability applies under the revised CGST entry.
The specified-service entry for delivery services supplied through electronic commerce operators is revised. Delivery services are covered, excluding postal and courier services, but cases where the supplier is liable for CGST registration remain outside the entry. The amendment takes effect from 1 November 2026.

Delivery services category excludes postal and courier supplies, with an electronic-commerce registration-liability exception under the amended framework.
Clause (v) is substituted to cover delivery services while excluding postal and courier services. It does not apply where a person supplying delivery services through an electronic commerce operator is liable for registration under the applicable Integrated GST and Central GST provisions. The registration-based exclusion is limited to that electronic-commerce supply situation and applies from 1 November 2026.

Delivery services supplied through electronic commerce operators receive revised Union Territory GST treatment, excluding postal, courier, and registration-liable suppliers.
The substituted clause addresses delivery services supplied through an electronic commerce operator, while excluding postal and courier services. It also excludes supplies where the person providing delivery services through the operator is liable for registration under the specified Union Territory GST and Central GST registration provisions. The revised clause applies from 1 November 2026.

CGST rate table amendment replaces an identified entry and takes effect under the statutory Central Tax framework.
Central Tax (Rate) framework under the Central Goods and Services Tax Act, 2017 is amended by substituting the figure "9" for "6" in column (3) against serial number 15 in its prescribed table. The targeted modification is made under the power cited in section 9(3) and takes effect on 1 November 2026. The operative change is confined to the specified table reference.

IGST rate revision raises the specified rate for the listed entry from the prescribed commencement date.
Integrated Tax (Rate) Notification No. 10/2017 is amended to revise the specified rate for serial number 17. The figure in column (3) is substituted from "12" to "18". This rate revision takes effect from 1 November 2026.

Union Territory GST rate revision changes the prescribed table entry, taking effect under the amended rate framework.
Union Territory GST rate provisions issued under section 7(3) are amended by substituting the figure "6" with "9" in column (3) of the table against serial number 15 in Notification No. 13/2017-Union Territory Tax (Rate). The revised table entry takes effect from 1 November 2026.

Tax deduction at source now covers registered recipients of specified used cooking oil, waste, and scrap supplies.
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.

GST exemption framework expands specified service exemptions while refining transport, warehousing, and seed-related eligibility conditions.
Central GST exemption framework is amended to extend exempt treatment to specified helicopter seat-share transport, Seamen's Provident Fund Organisation services, toll collection rights, and coffee-curing services for cultivators. Goods transport agency services relating to goods supplied through an electronic commerce operator are excluded from the relevant exemption entry. Storage or warehousing relief is recast for cereals, pulses, fruits, vegetables, and seeds meant for sowing. The definitions of goods transport agency and seed are revised, with seed broadly covering plant material intended for propagation or sowing.

IGST service exemptions expand to foreign shipping imports, toll rights, provident fund services, coffee curing, and designated helicopter travel.
IGST service-rate exemptions, effective 1 November 2026, add nil-rated treatment for imports without consideration by an Indian establishment of a foreign shipping company from related persons or overseas establishments; Seamen's Provident Fund Organization services; grants of exclusive toll collection rights; and coffee-curing services for cultivators. The amendments also cover helicopter seat-share journeys at designated northeast locations, exclude goods supplied through electronic commerce operators from the relevant goods transport agency entry, revise storage and warehousing coverage, and redefine goods transport agency and seed.

Union Territory GST exemptions now cover specified helicopter travel, seamen's fund services, toll rights, coffee curing, and sowing seeds.
Union Territory GST Nil-rate treatment is amended to cover specified helicopter seat-share travel, storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing, seamen's provident fund services, toll collection rights and coffee curing services. Goods transport agency services involving goods supplied through an electronic commerce operator are excluded from the relevant entry. Goods transport agency and seed are redefined for these purposes. The amendments take effect from 1 November 2026.

Waste and scrap supply exclusion places listed suppliers, including used cooking oil suppliers, outside the measure's application.
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.

Input tax credit restrictions govern concessional integrated tax treatment for hospitality, catering, electric vehicle transport, rental, and delivery services.
Passenger transport by an electrically operated vehicle, and renting of electrically operated vehicles for passenger or goods transport, where battery-charging cost is included in the consideration, are placed under a 5% integrated-tax entry, with an alternative 18% entry. At 5%, input tax credit is generally barred except for qualifying same-line passenger-transport or vehicle-rental input services procured from another provider. Where upstream services bear integrated tax above 5%, available credit is capped at the amount calculated at 5% of the input-service value.

Input tax credit restrictions govern UTGST treatment for hospitality, catering, electric vehicle, and electronic-commerce delivery services.
UTGST rate entries apply input tax credit conditions to hotel accommodation, restaurant, railway food, outdoor catering, and selected electrically operated vehicle services. At the 2.5% rate, credit is generally unavailable for goods and services used in the supply, subject to stated same-line-business exceptions. For hotel accommodation and outdoor catering, credit on permitted same-line input services is capped at tax computed at 2.5% when the supplier charges a higher rate. Passenger transport and vehicle-renting services qualify where battery-charging costs are included in consideration.

Input tax credit restrictions for concessional services permit limited same-line credit and add electric-vehicle transport and rental coverage.
Input tax credit on goods and services used to make specified hotel accommodation, restaurant, railway food-and-drink, outdoor catering, and electrically operated vehicle services remains unavailable except for stated supplies received in the same line of business. For hotel accommodation, outdoor catering, and electrically operated vehicle services, where central tax on same-line procurement exceeds 2.5 per cent, credit is limited to tax computed at 2.5 per cent. New entries cover electrically operated vehicle passenger transport and rentals where battery-charging cost is included in consideration.