Nominated Agency definition now follows Appendix 4B entities and incorporates future Handbook of Procedures amendments for UTGST purposes.
The explanation's definition of "Nominated Agency" is replaced. A Nominated Agency means an entity listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. The amendment replaces the earlier clause (c) definition in the Union Territory tax rate framework and 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.

Electronic commerce warehouse registration permits qualifying sellers to expand across jurisdictions through operator consent, authentication, verification, and ongoing compliance.
Electronic commerce warehouse registration permits a registered person having physical presence in a home State or Union territory to obtain, against the same PAN, registration in another jurisdiction where it lacks physical presence by declaring the warehouse of an electronic commerce operator required to collect tax at source as principal place of business. Eligibility requires intended supplies of goods through the operator, the prescribed output-tax-liability limit, operator consent, Aadhaar authentication, document verification and home-State physical verification. Consent withdrawal or specified registration-related events require timely amendment and may result in deletion of a place of business or deemed cancellation.

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.

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.

Money-laundering trial jurisdiction assigns sessions courts defined territorial areas for offences under the Prevention of Money-laundering Act.
Territorial jurisdiction for trials of money-laundering offences is specified through additional court-and-area entries under section 43(1). Courts in Bengaluru, Dharwad, Kalaburagi and Mangaluru receive defined district groupings. The III Additional District and Sessions Judge, Dharwad, additionally covers Davanagere, while the listed Kalaburagi and Mangaluru courts share the stated district groupings for their respective areas.

SEZ de-notification authorises removal of designated land for infrastructure aligned with the zone's original objectives after statutory compliance.
Central Government de-notifies 40.103 hectares from the textile Special Economic Zone established by M/s. Adhistan Private Limited at Duppituru, Moturupalem, Maruturu and Gurujaplem villages in Visakhapatnam District, Andhra Pradesh. Exercising powers under the first proviso to section 4(1) of the Special Economic Zones Act, 2005 read with rule 8 of the Special Economic Zones Rules, 2006, it reduces the resultant SEZ area to 321.275 hectares.

Protected-system status safeguards critical airport operations by limiting access to personnel with written, need-based or case-specific authorization.
Critical Information Infrastructure comprising airport operational computer resources and associated dependencies is declared protected systems under section 70(1) of the Information Technology Act, 2000. Covered systems include airfield lighting, airport operations control and database systems, access control, baggage handling, common-use terminal and passenger-processing systems, CCTV monitoring, and master-clock systems. Access is authorised only for specified personnel holding written, need-based or case-by-case authorisation.

SEEPZ SEZ Authority membership is revised by replacing listed industry representatives in designated positions accordingly.
Central Government amends the constitution of the SEEPZ Special Economic Zone Authority by substituting the members listed at serial numbers 5 and 6. Colin Pankaj Shah, Managing Director of Kama Jewellery Pvt. Ltd., and Vijay Gujarathi, Managing Director of EOS Power India Pvt. Ltd., replace the previously listed industry representatives.