Anti-dumping circumvention controls subject specified rock breaker and alloy steel tool imports to provisional assessment and customs guarantees.
Imports into India of alloy steel chisels/tools and hydraulic rock breakers in fully assembled condition exported from Malaysia are subject to provisional assessment pending a decision on an anti-circumvention investigation. The assessment also covers seven specified assemblies, sub-assemblies or components of hydraulic rock breakers exported from Malaysia: the front head, back head, piston for a hydraulic cylinder or rock breaker, cylinder body or hydraulic unit, bracket, frame, and cylinder for a hydraulic rock breaker. The proper customs officer determines the guarantee to be furnished for any anti-dumping duty that may become payable following the designated authority's recommendations and the Central Government's decision.

Dividend withholding exemption applies to qualifying aircraft leasing units in financial centres, subject to declaration and reporting requirements.
Dividend payments between International Financial Services Centre (IFSC) aircraft-leasing units qualify for non-deduction of tax under section 393(1) of the Income-tax Act, 2025, where the payer is an IFSC unit primarily engaged in aircraft leasing and the payee is a company that is an IFSC unit primarily engaged in that business. To obtain non-deduction, the payee must furnish the payer with Form No. 1(N), a statement-cum-declaration identifying the tax year in which dividend income eligible for exemption under Schedule VI is payable. After receiving a copy of the declaration, the payer must not deduct tax from such dividend payments made or credited to the payee and must report payments on which tax was not deducted in its tax-deduction statement under section 397(3)(b), read with rule 219 of the Income-tax Rules, 2026.

Income-tax assessment-year coverage is revised in English for a notified entity, while the Hindi version remains unchanged.
The assessment-year coverage of the Andhra Pradesh Electricity Regulatory Commission, Hyderabad, notified under section 10(46) of the Income-tax Act, 1961, is corrected in the English version of the 2019 notification. Under section 536 of the Income Tax Act, 2025, the stated period changes from assessment years 2019-2020 through 2023-2024 to assessment years 2020-2021 through 2024-2025. The Hindi version of the 2019 notification remains unchanged.

Equity instrument listings permit negative-net-worth issuers to qualify by undertaking a minimum allocation to qualified institutional buyers.
A company with negative net worth is eligible to issue equity instruments for listing if it undertakes to allot at least 75% of the net offer to qualified institutional buyers in accordance with the relevant securities market regulator's regulations in the permissible jurisdiction. The eligibility provisions also replace "two years" with "more than six months" in the proviso to rule 5(e) and qualify the default reference in rule 5(g) by requiring that the default has not been made good.

Special economic zone terminology corrections update the reference to fund management regulations and amend the designation used for an authority.
Under section 55 of the Special Economic Zones Act, 2005, the Central Government substitutes "Authority (Fund Management) Regulations" for "Authority Regulations" at page 3, line 15 of G.S.R. 895(E), dated 15 October 2026. On page 4, the Central Government also substitutes "Centres Authority" for "Centre Authority" in both line 14 and line 17.

Service export declarations and import reporting depend on resident individual status and, for other persons, prescribed value thresholds.
A service exporter who is a resident individual is deemed to have submitted the export declaration form (EDF) when the exporter provides the authorised dealer with the information required in relation to receipt of payment for crediting the exporter's account. For a service exporter other than a resident individual, the same deemed submission applies if the inward remittance for the service does not exceed Rs. 10 lakh or its foreign-currency equivalent. For imports of services, details furnished by an importer other than a resident individual must be entered in IDPMS where the invoice or contract value exceeds Rs. 10 lakh or its foreign-currency equivalent. Entry must be made within five working days of receipt of the details.

Sea cargo transitional provisions for specified ports apply until the revised deadline under the manifest and transshipment framework.
Transitional provisions for specified ports under the Sea Cargo Manifest and Transshipment Regulations, 2018, apply until 31 January 2027. This date replaces the entry in column (3) against serial number 6 of the table following Form XII. The substitution takes effect on 1 November 2026, the date of publication in the Official Gazette.

Aviation turbine fuel export duty is revised through a substituted rate, effective from publication in the Official Gazette.
Special Additional Excise Duty (SAED) on exports of aviation turbine fuel (ATF) outside India is revised to Rs. 11 per litre. The revised rate replaces the entry in column (4) against serial number 1 of the table in Notification No. 08/2026-Central Excise, which was issued on 26 March 2026 and last amended on 30 September 2026. The revised rate takes effect on 31 October 2026, the date of publication in the Official Gazette.

Export fuel excise duty rates are revised for petrol and diesel through separate nil and per-litre table entries.
Special Additional Excise Duty rates on exports of petrol and diesel outside India are revised through changes to the duty entries in column 4 of the table under Notification No. 06/2026-Central Excise. The entry against serial number 1 is replaced with nil, and the entry against serial number 2 with Rs. 11.5 per litre. The revised entries take effect on 31 October 2026, the date of publication in the Official Gazette.

Tax deduction at source covers registered recipients of used cooking oil and specified scrap supplied by registered persons.
Registered persons receiving specified goods from another registered person are designated as a class of recipients for tax deduction at source under section 51 of the Odisha Goods and Services Tax Act, 2017. The specified goods are used cooking oil classified 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 electronic waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975. The substitution 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.

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.

Reverse charge supplies from unregistered persons and imported services are added to the specified supply scope.
The specified scope of supplies under the Bihar GST framework made under rule 48(4) of the Bihar Goods and Services Tax Rules, 2017, is expanded to include supplies of goods or services received from an unregistered person where the recipient is liable to pay tax under reverse charge, and imports of services. Supplies of goods or services to registered persons and supplies for export remain covered.

Project-wise real estate insolvency resolution requires segregated accounts, independent completion assessments, and plans addressing allottee claims and delivery.
Corporate insolvency resolution involving real estate projects requires a separate bank account for each project, project-wise financial reporting to the committee, and compliance with real-estate fund-utilisation requirements. For debtors with multiple projects, the resolution professional must present project-specific details at the committee's first meeting, while the committee may recommend a project's exclusion to the Adjudicating Authority with recorded reasons. Independent technical and cost-to-complete assessments must precede invitations for expressions of interest, form part of the information memorandum, and be available to prospective resolution applicants.

Drawback claims by domestic suppliers require disclaimers when special economic zone units or developers do not intend to claim.
Where a Bill of Export is filed under a claim for drawback or another similar scheme laid down under the Customs and Central Excise Duties Drawback Rules, 2017, the Unit, Developer or Domestic Tariff Area supplier must claim the benefit from the Specified Officer. If the Unit or Developer does not intend to claim the benefit, it must give a disclaimer to the Domestic Tariff Area supplier so that the supplier can claim it.

Customs tariff valuation for edible oils, metals and areca nuts applies through substituted import value tables.
Customs tariff valuation under section 14(2) of the Customs Act, 1962 is updated through substituted tariff-value tables effective 31 October 2026. Values per metric tonne are fixed for specified edible oils and brass scrap, while gold and silver values apply by prescribed weight units to qualifying forms and specified products. Areca nuts remain at 10,433 US dollars per metric tonne without change.

Agarwood export access expands to Guwahati airport while retaining CITES permits, designated ports, and statutory compliance requirements.
Export licensing conditions for agarwood permit export of agarwood oil, agarwood chips and allied products through Lokpriya Gopinath Bordoloi International Airport, Guwahati, subject to applicable statutory and regulatory requirements. The CITES export permit requirement for CITES species continues, as do the prescribed export ports. Exporters need not furnish additional information, no-objection certificates or documents beyond the prescribed documentation.

Raw cotton customs exemptions have a revised specified date for basic customs duty and agriculture infrastructure and development cess.
The specified date in paragraph 2 of the raw cotton customs exemption framework changes from 31 October 2026 to 31 December 2026. The framework concerns basic customs duty (BCD) and agriculture infrastructure and development cess (AIDC) on raw cotton. The Central Government makes the amendment in the public interest under section 25(1) of the Customs Act, 1962, read with section 124 of the Finance Act, 2021.