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.

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.

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 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.

Nominated agency definition links Union Territory GST coverage to entities identified in the Handbook of Procedures.
Nominated Agency is redefined for the Union Territory tax-rate framework as entities mentioned in Appendix 4B of the Handbook of Procedures. The definition incorporates subsequent amendments to that Appendix made by the Directorate General of Foreign Trade, making the Handbook of Procedures the continuing reference point for identifying covered entities. The substituted explanatory clause takes effect on 1 November 2026.

Reverse-charge liability now covers designated waste and scrap supplies from unregistered suppliers to registered recipients under central GST.
Reverse-charge liability under central GST is extended to used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap supplied by an unregistered person to a registered person. For each listed category, the unregistered person is supplier and the registered person is recipient, placing the tax mechanism on the recipient under the reverse-charge framework. The changes take effect on 1 November 2026.

IGST reverse-charge liability shifts tax responsibility to registered recipients purchasing specified waste, scrap, and used cooking oil from unregistered suppliers.
Integrated GST reverse-charge liability is expanded so that registered recipients pay tax on specified supplies received from unregistered persons. From 1 November 2026, coverage includes used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap. Each listed category identifies any unregistered person as supplier and any registered person as recipient liable for tax payment.

Reverse-charge coverage for specified waste supplies shifts UTGST tax responsibility to registered recipients from unregistered suppliers.
Union Territory GST reverse-charge liability is extended to supplies by unregistered persons to registered persons of used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap. Registered recipients are liable to pay UTGST on these newly specified supply categories. The prescribed table is expanded by entries covering these goods, with the revised reverse-charge coverage taking effect on 1 November 2026.

CGST Schedule amendment adds Psyllium seeds to a specified tariff entry with prospective effect from November.
The Schedule in Notification No. 10/2025-Central Tax (Rate) is amended by inserting serial number 87A for Psyllium seeds, also described as Isobgul/Isobgol, under tariff heading 1211 90 13. The inserted entry takes effect on 1 November 2026.

Integrated GST Schedule classification adds psyllium seeds, including Isobgul and Isobgol, to the existing rate-treatment framework.
Integrated GST rate Schedule is amended to insert serial number 87A after existing serial number 87. The new entry classifies psyllium seeds, known as Isobgul or Isobgol, under tariff item 1211 90 13 and places that commodity within the schedule governing integrated tax rate treatment. It takes effect on 1 November 2026.

Psyllium seed classification expands the Union Territory GST rate schedule through a new goods entry.
Union Territory Tax (Rate) Schedule is amended by inserting serial number 87A for psyllium seeds (Isobgul/Isobgol), classified under tariff heading 1211 90 13, immediately after serial number 87. Exercised under statutory rate-setting power, the insertion takes effect on 1 November 2026 and is confined to adding that goods-classification entry without a distinct rate, exemption, eligibility criterion, or compliance condition.

GST rate classification places retreaded tractor tyres separately while revising coverage for fertilisers and other rubber tyres.
CGST rate schedules are amended with effect from 1 November 2026. Schedule I at 2.5% covers pre-packaged and labelled animal, vegetable and organic fertilisers, including registered seaweed extract-based bio-stimulants, and separately includes retreaded tractor tyres. 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.

IGST rate classification separates retreaded tractor tyres from other rubber tyres and revises treatment of specified fertilisers.
IGST rate schedules are revised so that pre-packaged and labelled animal, vegetable and organic fertilisers, including registered sea-weed extract based bio-stimulants, fall within the 5% schedule. Retreaded tractor tyres are also placed in the 5% schedule, while other retreaded or used pneumatic rubber tyres and specified rubber tyre products fall within the 18% schedule. The amendments take effect on 1 November 2026.

Union Territory GST rate classification separates retreaded tractor tyres and identifies covered pre-packaged fertilisers, including specified bio-stimulants.
Schedule I at 2.5 per cent covers all pre-packaged and labelled animal, vegetable or organic fertilisers, including registered seaweed-extract-based bio-stimulants, and separately includes retreaded tractor tyres. Schedule II at 9 per cent 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. These changes take effect from 1 November 2026.

E-commerce warehouse registration enables suppliers without local physical presence to register, subject to operator consent and compliance safeguards.
CGST registration permits persons with a home-State physical presence to register in another State or Union territory by declaring an electronic commerce operator's warehouse as principal place of business. The option requires intended goods supplies through a tax-collecting operator, operator consent, Aadhaar authentication, verification and compliance with the prescribed output-tax-liability limit. Operator consent governs warehouse changes, and its withdrawal may require amendment, deletion of the place of business or electronic cancellation. Registration is unavailable to specified persons who have not opted for Aadhaar authentication and cannot be duplicated in the same State or Union territory against the same Permanent Account Number.

Reverse-charge inward supplies and service imports enter expanded coverage alongside registered-person supplies and export supplies.
Rule 48(4) coverage is expanded beyond supplies of goods or services, or both, to registered persons and supplies for exports. Supplies received from unregistered persons are included where the recipient is liable to pay tax on a reverse charge basis. Imports of services are separately included, and the revised scope applies from 1 January 2027.