Central excise exemption rate amendment takes effect on publication through substitution of the entry for the specified table item.
Central excise exemption treatment is amended by substituting, against serial number 1 in column (4), the entry "Rs. 11 per litre". Exercising the exemption-making power under section 5A of the Central Excise Act, 1944, read with section 147 of the Finance Act, 2002, the substituted entry applies from publication in the Official Gazette.

Central excise exemption rates are revised through nil-rate substitution and replacement of a separate table entry's duty rate.
Central excise exemption rates in Notification No. 06/2026-Central Excise are amended by substituting the column (4) rate for serial number 1 with Nil and for serial number 2 with Rs. 11.5 per litre. The substitutions take effect upon publication in the Official Gazette and are confined to the stated table entries.

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.

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.

Customs exemption validity extends through year-end by replacing the prescribed expiry date under the existing exemption framework.
Customs exemption validity under Notification No. 19/2026-Customs is extended by replacing the paragraph 2 expiry date of 31 October 2026 with 31 December 2026. The Central Government makes the amendment under section 25(1) of the Customs Act, 1962, read with section 124 of the Finance Act, 2021, in the public interest.

Non-profit organisation mergers require matched registration status, liability succession, object continuity, electronic intimation, audit, and procedural tax compliance.
Rule 189A prescribes conditions for mergers of registered non-profit organisations with the same or similar objects. Cross-mergers between regularly registered and provisionally registered organisations are prohibited. The merged organisation succeeds to the merging organisation's assets, liabilities, tax obligations and pending or future tax proceedings for pre-merger periods. It must preserve its objects for five years, avoid related-person benefit, comply with income-application and investment requirements, and submit Form No. 112A electronically within the prescribed period. Both organisations must obtain an audit of their books of account as on the merger date.

National Social Security Board establishes coordinated representation and welfare governance for unorganised, gig, and platform workers.
National Social Security Board is constituted for a three-year term under the Code on Social Security, 2020, with representation from workers, employers, unorganised workers, Parliament, Central ministries and departments, and State labour administrations. The Board is also assigned welfare functions for gig workers and platform workers. For those functions, its general membership is replaced by representatives of aggregators, app-based workers and trade unions, social-security institutions, labour-welfare experts, and State labour officials.

Inland container depot designation enables unloading of imported goods and loading of export goods at a newly listed location.
Customs cargo-handling locations appointed under section 7 of the Customs Act, 1962 are expanded by inserting Anekollu, Krishnagiri District, in the Tamil Nadu entry of the applicable table. Anekollu is added as item (xiv) at serial number 11 and authorises unloading of imported goods and loading of export goods, or any class of such goods. The location and operational purpose are inserted in columns (3) and (4), respectively.

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 duty treatment for imported goods is revised through omitted entries and a time-limited defence-equipment provision.
From 1 November 2026, customs duty, IGST and compensation cess treatment for imported goods is amended by omitting serial number 198 and Lists 13, 14 and 15 from Table I. Table II replaces the tariff-heading entry against serial number 36 with 8906 and revises serial number 60 for specified defence-related parts, equipment and literature. The revised serial number 60 ceases to have effect on or after 1 July 2029.

Escrow-account tax payment fixes central tax liability for toll-operate-transfer concessionaires when operation and maintenance expenses are debited.
Registered concessionaires supplying operation and maintenance services under a Toll-Operate-Transfer concession agreement must pay central tax on amounts charged or debited from the Escrow Account towards operation and maintenance expenses. Tax becomes payable in the tax period in which the relevant expenditure is charged or debited. The arrangement applies where the concessionaire holds exclusive toll collection rights, operates and maintains the road or highway, and pays the concession fee upfront.

Escrow-based IGST payment requires Toll-Operate-Transfer concessionaires to pay tax when operation and maintenance expenses are debited.
Registered Toll-Operate-Transfer concessionaires supplying operation and maintenance services to concessioning authorities must pay integrated tax on amounts charged or debited from the escrow account towards operation and maintenance expenses. Tax is payable in the tax period in which the relevant expenditure is charged or debited. The procedure applies where the concessionaire holds exclusive toll collection rights, must operate and maintain the road or highway, and pays an upfront concession fee.

Toll-Operate-Transfer tax payment timing for concessionaires follows operation and maintenance expense debits from the Escrow Account.
Registered concessionaires under Toll-Operate-Transfer concession agreements supplying operation and maintenance services must pay Union Territory tax on amounts charged or debited from the Escrow Account towards operation and maintenance expenses. Tax is payable in the tax period in which the relevant expenditure is charged or debited.

Electronic commerce operator tax liability applies to delivery services, subject to exclusion for registration-liable suppliers.
Electronic commerce operators must pay CGST on intra-State supplies of delivery services supplied through their platforms, excluding postal and courier services. Operator tax-payment liability does not apply where the supplier using the electronic commerce operator is liable for registration under the CGST registration provision. The revised treatment takes effect on 1 November 2026.

E-commerce operator tax liability for inter-State delivery services excludes suppliers independently required to obtain tax registration.
Inter-State supplies of delivery services, other than postal and courier services, made through an electronic commerce operator are subject to the operator's tax-payment liability. This liability does not apply where the supplier is liable for registration under the applicable inter-State supply and central tax registration provisions. The substituted treatment takes effect from 1 November 2026.

Electronic commerce operator tax liability for delivery services excludes suppliers required to register under the specified registration provisions.
Union Territory GST treatment of intra-State delivery services supplied through electronic commerce operators is revised. Electronic commerce operators must pay tax on delivery services other than postal and courier services. This liability does not apply where the supplier providing services through the operator is liable for registration under the specified Union Territory GST and Central GST registration provisions. The revised treatment takes effect from 1 November 2026.

Reverse-charge liability table is revised by replacing the specified numerical entry from the stated commencement date.
Reverse-charge tax liability for listed services under section 9(3) of the Central Goods and Services Tax Act, 2017, is modified through a targeted change to the prescribed services table. Against serial number 15, column (3), the figure "6" is replaced by "9". The substitution takes effect on 1 November 2026 and updates the referenced entry for services on which tax is payable under reverse charge.

Reverse charge integrated tax services face an increased applicable table figure from the specified effective date.
Reverse-charge liability for integrated tax services is amended for the service entry at serial number 17. The figure in column (3) is substituted from "12" to "18". The revised entry takes effect from 1 November 2026 as part of the framework governing services on which integrated tax is payable under the reverse charge mechanism.

Reverse charge mechanism revises the table value for a designated services entry with prospective effect.
Union territory tax liability under the reverse charge mechanism for services is amended by substituting the figure "9" for "6" in column (3) against serial number 15 of the prescribed table. The revised table entry takes effect on 1 November 2026 and applies prospectively within the UTGST framework governing services subject to reverse charge.