Delivery service coverage through electronic commerce operators excludes postal and courier services and services of suppliers liable for registration.
Delivery services are specified under Odisha's GST framework for electronic commerce operators, other than postal and courier services. The specified category excludes services supplied through an electronic commerce operator where the supplier is liable for registration under section 22(1) of the Odisha Goods and Services Tax Act, 2017. The replacement takes effect on 1 November 2026.

GST table amendment substitutes a figure in a specified entry, with the change taking effect in November.
Odisha's GST table under Finance Department reference 19877-FIN-CT1-TAX-0022-2017, dated 29 June 2017, is amended by substituting 9 for 6 in column (3) against serial number 15. The change is made under section 9(3) of the Odisha Goods and Services Tax Act, 2017, on the recommendations of the Goods and Services Tax Council. The substitution takes effect on 1 November 2026.

Goods transport agency services for goods supplied through electronic commerce operators are excluded from the relevant GST entry.
The entry for seat-share helicopter travel is extended to journeys beginning or ending at an airport, including a helipad, in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim or Tripura, or at Bagdogra in West Bengal. The entry at serial number 21A does not apply to goods transport agency services relating to goods supplied through an electronic commerce operator. A goods transport agency is defined as a person providing road transport services for goods and issuing a consignment note, whatever it is called.

Conditional input tax credits for accommodation, catering and electric vehicle services recognise specified same-line purchases under revised rules.
Passenger transport in an electrically operated vehicle and rental of such vehicles for passenger or goods transport are subject to State tax at either 2.5% under specified credit restrictions or 9%. These entries apply where battery charging costs are included in the consideration. Under the 2.5% treatment, credit is generally unavailable except for specified same-line passenger or goods transport services, as applicable, or electrically operated vehicle rental services procured from another provider. Where the upstream State tax rate exceeds 2.5%, that credit is limited to tax paid or payable at 2.5%.

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 exclusion for used cooking oil and specified waste and scrap applies to persons supplying these goods.
Persons engaged in supplying specified goods are excluded from the application of Odisha's existing GST measure through substitution of its proviso. The specified goods are 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 amendment takes effect on 1 November 2026.

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.

Toll-operate-transfer concessionaires pay GST on operation and maintenance services based on expenses charged or debited from escrow accounts.
Registered concessionaires supplying operation and maintenance services to a concessioning authority during the concession period must pay Karnataka state GST on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable for the tax period in which the expenditure is charged or debited. This mechanism applies under section 148 of the Karnataka Goods and Services Tax Act, 2017, from 1 November 2026.

Delivery services through electronic commerce operators fall within the GST framework, subject to postal, courier and supplier-registration exclusions.
Delivery services are specified under section 9(5) of the Karnataka Goods and Services Tax Act, 2017, subject to two exclusions. Postal and courier services are outside the specified category. The category also excludes delivery services supplied through an electronic commerce operator where the person supplying those services is liable for registration under section 22(1) of the Karnataka Goods and Services Tax Act, 2017.

GST table amendment changes a figure in a specified entry, without identifying the figure's subject or unit.
Karnataka's goods and services tax framework substitutes the figure 9 for 6 in column (3), against serial number 15 of the table in Notification No. 13/2017. The substitution is made under section 9(3) of the Karnataka Goods and Services Tax Act, 2017, and takes effect on 1 November 2026.

Goods transport agency services for goods supplied through electronic commerce operators fall outside the specified service entry.
Serial 21A does not apply to goods transport agency services relating to goods supplied through an electronic commerce operator. A goods transport agency is defined as a person providing road transport services for goods and issuing a consignment note, whatever its name. The storage and warehousing entry covers cereals, pulses, fruits, vegetables and seeds meant for sowing. New entries specify nil rates and no conditions for specified provident fund, toll-right and coffee-curing services.

Same-line input tax credit is permitted subject to restrictions for accommodation, catering and electric-vehicle transport and rental services.
Passenger transport in electrically operated vehicles and rental of such vehicles for passenger or goods transport are subject to alternative State GST rates of 2.5% or 9%, where battery-charging costs are included in the consideration. At 2.5%, credit on goods and services used for the supply must not be taken except for specified same-line transport or vehicle-rental services procured from another provider. Where that provider charges State tax above 2.5%, the permitted credit is capped at the tax calculated at 2.5%. No credit condition is specified alongside the 9% rate.

Nominated agency definition under GST covers entities listed in the Handbook of Procedures, as amended from time to time.
Nominated agency means the entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. This definition replaces clause (c) of the Explanation to Karnataka Government Notification 26/2018. The substitution is made under section 11(1) of the Karnataka Goods and Services Tax Act, 2017, on the Council's recommendations and on the Government's satisfaction that it is necessary in the public interest. It takes effect on 1 November 2026.