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.

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.

Registered recipients of used cooking oil and specified waste or scrap from registered suppliers fall within revised GST provisions.
Clause (d) of the Goa State GST framework is substituted to cover registered persons receiving specified goods from another registered person. 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 classifications refer to the First Schedule to the Customs Tariff Act, 1975. The substituted clause takes effect on 1 November 2026.

Specified waste and scrap supplies and used cooking oil are excluded from the existing GST measure for suppliers.
Goa's measure under section 23(2) of the Goa Goods and Services Tax Act, 2017, does not apply from 1 November 2026 to persons engaged in the supply of specified goods. The excluded 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, metal scrap under Chapters 72 to 81, and electrical and electronics waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975.

GST supply categories include imports of services and unregistered-person supplies where recipients pay tax under reverse charge.
The description of supplies under Goa's GST framework is amended to identify four categories. It retains supplies of goods or services, or both, to registered persons and supplies of goods or services, or both, for export. The amended description also includes supplies of goods or services, or both, received from unregistered persons where the recipient must pay tax on a reverse charge basis, and imports of services. The amendment comes into force on 1 January 2027.

Goods and services tax amendment provisions take effect together on the appointed commencement date under the statutory commencement power.
All provisions of the Goa Goods and Services Tax (Amendment) Act, 2026 come into force on 1 November 2026. The appointment was made on 30 October 2026 by the Government of Goa under the commencement power conferred by section 1(2) of the amendment legislation, identified as Goa Act 27 of 2026.