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 transitional provisions for specified ports apply until the revised deadline under the manifest and transshipment framework.
Transitional provisions for specified ports under the Sea Cargo Manifest and Transshipment Regulations, 2018, apply until 31 January 2027. This date replaces the entry in column (3) against serial number 6 of the table following Form XII. The substitution takes effect on 1 November 2026, the date of publication in the Official Gazette.

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.

Used cooking oil and specified scrap suppliers are excluded from the existing state tax notification's application.
With effect from 1 November 2026, persons engaged in supplying specified goods are excluded from the application of S.O. 99 dated 29 June 2017 under the Bihar Goods and Services Tax Act, 2017. The specified goods comprise 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 headings and chapters are those of the First Schedule to the Customs Tariff Act, 1975.

Specified scrap and used cooking oil supplies are covered when registered persons receive them from other registered persons.
Registered persons receiving specified goods from another registered person fall within the substituted clause (d) of Bihar S.O. 238. The substitution 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 electronic waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975.

GST amendment commencement brings specified provisions into force from the appointed date under the statutory commencement power.
Sections 2 to 4 of the Bihar Goods and Services Tax (Amendment) Act, 2026 come into force on 1 November 2026. The Governor of Bihar appointed that commencement date on 30 October 2026, acting on the recommendations of the Council and exercising the power conferred by section 1(2) of the amendment Act.

Reverse charge supplies from unregistered persons and imported services are added to the specified supply scope.
The specified scope of supplies under the Bihar GST framework made under rule 48(4) of the Bihar Goods and Services Tax Rules, 2017, is expanded to include supplies of goods or services received from an unregistered person where the recipient is liable to pay tax under reverse charge, and imports of services. Supplies of goods or services to registered persons and supplies for export remain covered.

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.

Drawback claims by domestic suppliers require disclaimers when special economic zone units or developers do not intend to claim.
Where a Bill of Export is filed under a claim for drawback or another similar scheme laid down under the Customs and Central Excise Duties Drawback Rules, 2017, the Unit, Developer or Domestic Tariff Area supplier must claim the benefit from the Specified Officer. If the Unit or Developer does not intend to claim the benefit, it must give a disclaimer to the Domestic Tariff Area supplier 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.

Escrow-based GST on toll concession maintenance services applies when incurred expenses are charged or debited from the account.
Registered concessionaires supplying operation and maintenance services to a concessioning authority under the Toll-Operate-Transfer model must pay Bihar 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. The escrow account must be maintained in accordance with the concession agreement, and the services must be supplied during the concession period.

Delivery service designation excludes postal and courier services and services supplied through electronic commerce operators by registration-liable suppliers.
For purposes of the services specified under section 9(5) of the Bihar Goods and Services Tax Act, 2017, delivery services are covered other than postal and courier services. The category also excludes delivery services where the person supplying them through an electronic commerce operator is liable for registration under section 22(1) of that Act. The revised clause replaces clause (v) of the existing State Tax (Rate) framework and takes effect on 1 November 2026.

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 covers entities listed in the relevant appendix to the Handbook of Procedures, as amended.
The definition of Nominated Agency in clause (c) of the Explanation to Bihar's Notification No. 26/2018-State Tax (Rate) is replaced. It means entities mentioned in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. The amendment is made under section 11(1) of the Bihar Goods and Services Tax Act, 2017, and takes effect on 1 November 2026.