Input tax credit restrictions for hotel, catering and electric vehicle services permit limited same-line credits under concessional service-rate entries.
Input tax credit conditions are revised for specified hotel accommodation, restaurant, railway food supply and outdoor catering services. Limited credit is retained for qualifying same-line business inputs, while credit on other goods and services remains unavailable; in specified hotel and outdoor-catering cases, same-line credit is capped at the tax paid or payable at 2.5%. Passenger transport and rental services using electrically operated vehicles, where battery charging is included in consideration, receive corresponding concessional-rate entries with restricted same-line credit. Delivery services through electronic commerce operators are also recast with a no-credit condition.

Input tax credit conditions permit limited same-line credits for specified hospitality, catering, and electrically operated vehicle services.
Credit on goods and services used to supply specified hotel accommodation, restaurant, rail catering, and outdoor-catering services cannot be taken, except for defined same-line business inputs or input services. Where an eligible same-line hotel-accommodation or outdoor-catering input service bears central tax above 2.5%, credit is capped at the tax payable at 2.5%. Transportation and rental services involving electrically operated vehicles, where battery-charging cost is included in consideration, receive 2.5% central-tax treatment subject to equivalent credit restrictions and limited same-line input service credit.

Nominated agency definition aligns central tax exemption eligibility with entities listed under the foreign trade procedures framework.
Central tax exemption for supplies of gold, silver or platinum by nominated agencies to registered persons is amended by revising the definition of "Nominated Agency". The term covers entities mentioned in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. The revised definition takes effect on 1 November 2026.

Nominated agency definition for IGST exemption now follows the prescribed Handbook of Procedures list for eligible entities.
The definition of Nominated Agency for integrated tax exemption on supplies of gold, silver or platinum to registered persons is replaced. It covers entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. Eligibility for the exemption is linked to inclusion in Appendix 4B and reflects subsequent amendments to the list.

Nominated agency definition governs eligibility for Union Territory tax exemption on precious-metal supplies to registered persons.
Union Territory tax exemption for supplies of gold, silver or platinum by nominated agencies to registered persons is amended by replacing the definition of "Nominated Agency". The expression covers entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. Effective from 1 November 2026, the revised definition determines supplier eligibility for the specified exemption.

Reverse-charge GST on unregistered supplies shifts tax liability to registered recipients for used cooking oil and listed waste materials.
Reverse-charge liability under the Central Goods and Services Tax framework extends to specified goods supplied by an unregistered person to a registered person. The covered supplies are used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap. The registered recipient bears the applicable tax liability under this mechanism from 1 November 2026.

Reverse charge on specified waste supplies places integrated tax liability on registered recipients buying from unregistered suppliers.
Reverse-charge liability under section 5(3) is extended to supplies of used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap by unregistered persons to registered persons. Separate entries identify the specified goods under headings 1518, 3915, 4004 and 8549. The expanded reverse-charge coverage takes effect on 1 November 2026.

Reverse-charge liability shifts to registered recipients for specified waste goods supplied by unregistered persons under Union Territory GST.
Reverse-charge treatment under section 7(3) of the Union Territory GST framework is extended to specified waste goods supplied by an unregistered person to any registered person. Registered recipients become liable for Union Territory tax on supplies of used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap. The expanded coverage takes effect from 1 November 2026.

CGST exemption for psyllium seeds applies to specified intra-State supplies from the prescribed effective date.
Exemption from the whole of central tax on intra-State supplies is expanded to cover Psyllium seeds (Isobgul/Isobgol), classified under tariff item 1211 90 13. Inserted as serial number 87A in the exemption Schedule, the entry covers the specified goods as exempt supplies under the Central Goods and Services Tax framework and takes effect from 1 November 2026.

Absolute IGST exemption extends to inter-State psyllium seed supplies through a new Schedule entry from commencement.
Absolute exemption from integrated tax on inter-State supplies of goods is expanded to include psyllium seeds (Isobgul/Isobgol), classified under tariff heading 1211 90 13. A new Schedule entry brings psyllium seeds within the listed class of supplies receiving full IGST relief. The revised exemption position applies from 1 November 2026 for qualifying inter-State supplies.

UTGST exemption for psyllium seeds places specified tariff-classified supplies within the absolute exempt-goods schedule framework.
Absolute exemption from Union Territory Goods and Services Tax is extended to supplies of psyllium seeds, described as Isobgul or Isobgol and classified under tariff item 1211 90 13. The goods are inserted as serial entry 87A in the exempt-goods schedule following serial entry 87. Exercised under the statutory exemption power, the schedule amendment takes effect from 1 November 2026.

GST rate classification shifts retreaded tractor tyres to the lower schedule while retaining other rubber tyres in higher schedule.
Central GST rate schedules are revised by placing pre-packaged and labelled animal, vegetable and organic fertilisers, including specified registered seaweed extract-based bio-stimulants, in Schedule I at 2.5%. Retreaded tractor tyres are also inserted in that schedule. Schedule II at 9% covers retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, together with solid or cushion tyres, tyre treads and tyre flaps of rubber. The revised classifications take effect from 1 November 2026.

Retreaded tractor tyre classification separates those tyres from other retreaded and used pneumatic rubber tyres under integrated tax.
Integrated GST rate schedules are amended from 1 November 2026. Animal or vegetable fertilisers and organic fertilisers, when pre-packaged and labelled, fall under the 5% schedule, including registered sea-weed extract based bio-stimulants. Retreaded tractor tyres are separately inserted in the 5% schedule. Retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, along with solid or cushion tyres, tyre treads and tyre flaps of rubber, fall under the revised 18% entry.

GST rate classification separates retreaded tractor tyres from other retreaded or used rubber tyres and clarifies fertiliser coverage.
Union Territory GST rate schedules revise the 2.5% entry for pre-packaged and labelled animal, vegetable and organic fertilisers, including specified registered seaweed-extract-based bio-stimulants. Retreaded tractor tyres are separately placed in the 2.5% schedule, while the 9% entry for other retreaded or used pneumatic rubber tyres is revised to exclude them. The 9% entry continues to cover solid or cushion tyres, tyre treads and tyre flaps of rubber.

Electronic-commerce warehouse registration introduces consent-based multi-jurisdictional GST access with verification, compliance, amendment, withdrawal, and cancellation safeguards.
Rule 14B warehouse-based registration permits a person having a physical presence and registration in a home State or Union territory to obtain, against the same PAN, one registration in another State or Union territory without physical presence by declaring a tax-collecting electronic commerce operator's warehouse as the principal place of business. Eligibility is confined to intended supplies of goods through that operator, the prescribed monthly output-tax cap, operator consent, and Aadhaar authentication where applicable. Registration follows operator consent, biometric Aadhaar authentication, document verification, and physical verification in the home State; specified failures halt processing, cause rejection, or result in deemed approval.

E-invoicing scope expands to reverse-charge inward supplies from unregistered persons and imported services under the prescribed framework.
Rule 48(4) e-invoicing requirements are expanded to include supplies received from unregistered persons where the recipient must pay tax under the reverse charge mechanism, and imports of services. The expanded coverage applies from 1 January 2027 and places these inward supplies within the e-invoicing framework alongside business-to-business supplies and export supplies.

GST amendment commencement brings Finance Act changes into operation from the appointed effective date within the GST framework.
Sections 153 to 155 of the Finance Act, 2026, including amendments to section 15, section 34, section 54 and section 101A, come into force on 1 November 2026. The Central Government appoints that date under its statutory power to bring these Finance Act provisions into operation within the Central Goods and Services Tax framework.

Anti-dumping duty on titanium dioxide imports from China applies for five years with producer-specific rates and invoice conditions.
Anti-dumping duty applies for five years to Titanium Dioxide imports originating in or exported from China PR within the identified tariff items. Producer-specific rates range from 460 to 681 USD per metric tonne; a specified higher rate applies to China-origin goods routed through other countries by non-enumerated producers and to goods of other origins exported from China. Individual rates require a valid certified commercial invoice identifying the manufacturer, volume and origin; otherwise, the applicable all-other-producers rate applies. Specified food, pharmaceutical, skin-care, textile, fibre, de cor-paper and nano or ultrafine uses fall outside the product scope.

Anti-dumping duty rescission withdraws the prior titanium dioxide import duty framework while preserving earlier acts and omissions.
Rescission of the anti-dumping duty notification withdraws the earlier duty framework for titanium dioxide originating in or exported from China PR. The withdrawal is subject to a savings provision preserving anything done, or omitted to be done, before the rescission. Earlier actions, obligations, and omissions under the rescinded framework remain unaffected to that extent.

Money-laundering trial jurisdiction allocates cases between designated special courts, with selected courts hearing only transferred matters.
Territorial jurisdiction for trial of money-laundering offences is revised by assigning Jaipur Bench districts to the Court of Special Judge (CBI) No. 3, Jaipur, and Jodhpur jurisdiction districts to the Court of Special Judge (CBI), Jodhpur. The Courts of Special Judge (CBI) Nos. 2, 4 and 5 at Jaipur may hear only cases transferred by the Rajasthan High Court. The arrangement distinguishes territorial jurisdiction from transfer-only jurisdiction.