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.

Escrow-account taxation requires Toll-Operate-Transfer concessionaires to pay central tax when operation and maintenance expenses are charged or debited.
Registered concessionaires under Toll-Operate-Transfer concession agreements supplying operation and maintenance services must pay central tax on amounts charged or debited from the escrow account towards their operation and maintenance expenses. Tax is payable in the tax period in which the expenditure is charged or debited. The arrangement applies where the concessionaire has exclusive toll collection rights, must operate and maintain the road or highway, and pays the concession fee upfront.

Escrow-account taxation requires concessionaires to pay integrated tax when operation and maintenance expenses are charged or debited.
Concessionaires supplying operation and maintenance services under Toll-Operate-Transfer concession agreements must pay integrated tax on amounts charged or debited from the Escrow Account towards such expenses. Tax is payable in the period in which the relevant expenditure is charged or debited. The concession agreement must grant exclusive toll collection rights, require road or highway operation and maintenance, and require upfront payment of concession fee.

Escrow-account-based UTGST liability requires concessionaires to pay tax when operation and maintenance expenses are charged or debited.
Registered concessionaires under Toll-Operate-Transfer concession agreements supplying operation and maintenance services during the concession period must pay Union Territory GST on the amount charged or debited from the escrow account towards operation and maintenance expenses. Liability arises in the tax period in which that expenditure is charged or debited. The arrangement applies where the concessionaire has exclusive toll collection rights, operational and maintenance obligations, and an upfront concession fee obligation.

E-commerce operator tax liability for delivery services is revised, excluding postal and courier services and suppliers liable for registration.
Electronic commerce operator liability for central GST on delivery services is revised under the special tax-payment mechanism. Coverage extends to delivery services supplied through an electronic commerce operator, excluding postal and courier services. Liability under this category does not apply where the person supplying delivery services through the electronic commerce operator is liable for registration under section 22(1) of the Central Goods and Services Tax Act, 2017.

Electronic commerce delivery services exclude registered suppliers from the substituted integrated tax clause upon commencement.
Clause (v) is substituted to cover delivery services, other than postal and courier services, supplied through an electronic commerce operator. Supplies are excluded where the person providing the delivery service through the operator is liable for registration under the applicable integrated tax and central goods and services tax registration provisions. The revised clause takes effect from 1 November 2026.

Electronic commerce delivery services exclude registration-liable suppliers and postal or courier services under amended Union Territory GST treatment.
Clause (v) covers delivery services supplied through an electronic commerce operator under the Union Territory Tax (Rate) framework. Postal and courier services are excluded. Delivery services are also excluded where the supplier using the operator is liable for registration under clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017, read with section 22(1) of the Central Goods and Services Tax Act.

Reverse-charge liability for passenger motor vehicle hiring is amended through a revised reference in the applicable tax-rate entry.
Reverse-charge liability for specified hiring of passenger motor vehicles is amended in Notification No. 13/2017-Central Tax (Rate) by changing the figure "6" to "9" in column (3) against serial number 15. Made under section 9(3) of the Central Goods and Services Tax Act, 2017, the amendment takes effect from 1 November 2026.

Integrated tax table amendment replaces a specified rate figure and takes effect from the designated commencement date.
Integrated tax table entry at serial number 17 is amended by replacing the figure "12" in column (3) with "18". Made under section 5(3) of the Integrated Goods and Services Tax Act, 2017 on the Council's recommendations, the substituted figure applies from 1 November 2026 as a further modification of the Integrated Tax (Rate) framework.

UTGST rate table amendment revises a prescribed entry, taking effect from the stated commencement date.
Union Territory Tax (Rate) Table entry at serial number 15 is amended by replacing the figure 6 with 9 in column (3). Made under section 7(3) of the Union Territory Goods and Services Tax Act, 2017 on the Council's recommendations, the substitution takes effect on 1 November 2026 and determines the numerical value for that specified entry from commencement.

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.

Nominated Agency definition aligns CGST treatment with entities listed in the updated Handbook of Procedures.
The definition of "Nominated Agency" in the CGST rate framework is substituted to mean entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. The revised definition replaces clause (c) of the Explanation and takes effect from 1 November 2026.

Nominated Agency definition under integrated tax rate framework now follows entities listed in the Handbook of Procedures.
The amendment substitutes the explanatory definition of Nominated Agency in the integrated tax rate framework. A Nominated Agency means an entity identified in Appendix 4B of the Handbook of Procedures, including amendments made to that Appendix by the Directorate General of Foreign Trade from time to time. The revised definition takes effect on 1 November 2026.