Service export declarations and import reporting depend on resident individual status and, for other persons, prescribed value thresholds.
A service exporter who is a resident individual is deemed to have submitted the export declaration form (EDF) when the exporter provides the authorised dealer with the information required in relation to receipt of payment for crediting the exporter's account. For a service exporter other than a resident individual, the same deemed submission applies if the inward remittance for the service does not exceed Rs. 10 lakh or its foreign-currency equivalent. For imports of services, details furnished by an importer other than a resident individual must be entered in IDPMS where the invoice or contract value exceeds Rs. 10 lakh or its foreign-currency equivalent. Entry must be made within five working days of receipt of the details.

Sea cargo manifest and transshipment regulations substitute a date entry in a specified table, effective on publication.
The date entry in column (3) against serial number 6 in the table following Form XII of the Sea Cargo Manifest and Transshipment Regulations, 2018, is substituted with 31 January 2027. The substitution takes effect on 1 November 2026, the date of its publication in the Official Gazette. The Central Board of Indirect Taxes and Customs exercises powers under section 157 of the Customs Act, 1962, read with sections 30, 30A, 41, 41A, 53, 54, 56, 98(3) and 158(2).

Aviation turbine fuel export duty is revised through a substituted rate, effective from publication in the Official Gazette.
Special Additional Excise Duty (SAED) on exports of aviation turbine fuel (ATF) outside India is revised to Rs. 11 per litre. The revised rate replaces the entry in column (4) against serial number 1 of the table in Notification No. 08/2026-Central Excise, which was issued on 26 March 2026 and last amended on 30 September 2026. The revised rate takes effect on 31 October 2026, the date of publication in the Official Gazette.

Export fuel excise duty rates are revised for petrol and diesel through separate nil and per-litre table entries.
Special Additional Excise Duty rates on exports of petrol and diesel outside India are revised through changes to the duty entries in column 4 of the table under Notification No. 06/2026-Central Excise. The entry against serial number 1 is replaced with nil, and the entry against serial number 2 with Rs. 11.5 per litre. The revised entries take effect on 31 October 2026, the date of publication in the Official Gazette.

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.

Export drawback claims by suppliers require disclaimers when special economic zone units or developers do not intend to claim benefits.
Drawback claims arising from a Bill of Export filed under a claim for drawback or a similar scheme under the Customs and Central Excise Duties Drawback Rules, 2017, as amended from time to time, must be made to the Specified Officer by the Special Economic Zone Unit, Developer or Domestic Tariff Area supplier. Where the Unit or Developer does not intend to claim the benefit, it must give the Domestic Tariff Area supplier a disclaimer 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.

Raw cotton customs exemptions have a revised specified date for basic customs duty and agriculture infrastructure and development cess.
The specified date in paragraph 2 of the raw cotton customs exemption framework changes from 31 October 2026 to 31 December 2026. The framework concerns basic customs duty (BCD) and agriculture infrastructure and development cess (AIDC) on raw cotton. The Central Government makes the amendment in the public interest under section 25(1) of the Customs Act, 1962, read with section 124 of the Finance Act, 2021.

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.

State tax rate table entry is amended by replacing its existing figure, with effect from the prescribed commencement date.
Bihar's State Tax (Rate) table under Notification No. 13/2017-State Tax (Rate), dated 29 June 2017, is amended at serial number 15. In column (3), the figure 6 is replaced by 9. The amendment is made by the Governor of Bihar on the Council's recommendations under section 9(3) of the Bihar Goods and Services Tax Act, 2017. It takes effect on 1 November 2026.

Goods transport agency services for goods supplied through electronic commerce operators are excluded from the specified GST entry.
Entry 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 goods transport by road who issues a consignment note, whatever its name. Entry 24B covers storage or warehousing of cereals, pulses, fruits, vegetables and seeds meant for sowing. Nil-rated treatment also applies to grants by specified government bodies of exclusive rights of way or access, licences and authority to demand, collect and appropriate toll fees.

Input tax credit conditions distinguish hospitality and electric vehicle services from e-commerce deliveries, with limited same-line exceptions.
Bihar's State GST rate framework revises input tax credit conditions for specified hospitality services from 1 November 2026. Credit on goods and services used to supply these services is generally unavailable, except for specified same-line inputs or input services. Passenger transport by electrically operated vehicles and renting such vehicles for passenger or goods transport have alternative State tax rates of 2.5% and 9%, where battery-charging costs are included in the consideration. Specified delivery services attract State tax at 2.5% without input tax credit.

Nominated agency definition for state GST covers entities listed in the Handbook of Procedures, as amended from time to time.
For Bihar State GST, nominated agency means 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 Bihar State Tax (Rate) Notification No. 26/2018, dated 31 December 2018. The substitution takes effect on 1 November 2026.

Reverse charge on used cooking oil and specified waste and scrap applies when unregistered suppliers supply registered recipients.
Reverse-charge liability under Bihar State goods and services tax applies to specified supplies by any unregistered person to any registered person, with tax payable by the registered recipient. The additional goods are used cooking oil, classified under tariff heading 1518; waste and scrap of plastics, under heading 3915; waste and scrap of tyres, under heading 4004; and electrical and electronics waste and scrap, under heading 8549. They take effect on 1 November 2026.

Psyllium seeds enter the state tax schedule under a specific tariff classification, including their Isobgul and Isobgol names.
Psyllium seeds (Isobgul/Isobgol) are added as entry 87A under tariff classification 1211 90 13 in the Schedule to Bihar State Tax (Rate) Notification No. 10/2025, dated 17 September 2025. The entry is inserted immediately after entry 87. The amendment is made under section 11(1) of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendations, and takes effect on 1 November 2026.

State tax rates distinguish retreaded tractor tyres from other rubber tyre products and cover registered seaweed-extract-based biostimulants.
Bihar state GST applies at 2.5% to pre-packaged and labelled animal, vegetable or organic fertilisers. The fertiliser entry expressly includes seaweed-extract-based biostimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres, classified under heading 4012, are placed in the 2.5% state GST schedule. The 9% schedule covers retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, as well as solid or cushion rubber tyres, rubber tyre treads and tyre flaps.

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.