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.

Goods transport agency exemption excludes services relating to goods supplied through an electronic commerce operator under revised state tax provisions.
State tax exemptions for services are revised from 1 November 2026. The exemption entry for goods transport agency services does not apply where the relevant goods are supplied through an electronic commerce operator. A goods transport agency is defined as a person providing road transport services for goods and issuing a consignment note, whatever its name. Exempt storage or warehousing services cover cereals, pulses, fruits, vegetables and seeds meant for sowing. Coffee curing services supplied to coffee cultivators are exempt, with curing defined by reference to the Coffee Act, 1942.

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.

State tax measure excludes suppliers of used cooking oil and specified plastic, tyre, metal, electrical and electronic scrap.
Persons engaged in supplying used cooking oil, plastics waste and scrap, tyre waste and scrap, metal scrap, or electrical and electronics waste and scrap are excluded from the scope of Gujarat's State Tax Notification No. 05/2017. The specified goods are classified under the First Schedule to the Customs Tariff Act, 1975. The amendment takes effect on 1 November 2026.

Input tax credit restrictions apply to specified hospitality, electric vehicle and electronic commerce delivery services under revised state tax conditions.
Electrically operated vehicle services are assigned alternative state tax rates of 2.5% and 9% for passenger transport and for renting vehicles for passenger or goods transport, where battery charging costs are included in the consideration. At 2.5%, credit is barred except for specified same-line transport or vehicle-rental input services; where those inputs are taxed above 2.5%, credit is limited to tax paid or payable at 2.5%. No condition is listed against the alternative 9% rate. For hotel accommodation and the specified outdoor catering entries, where the supplier of the same-line input service charges state tax above 2.5%, credit is limited to the tax paid or payable at 2.5%.

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.

Nominated agency definition under state GST tracks entities listed in the Handbook of Procedures as the appendix is amended.
The definition of nominated agency in Gujarat's State Tax (Rate) Notification No. 26/2018 is amended 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 substitution in the Explanation takes effect on 1 November 2026.

Reverse charge on used cooking oil and specified waste applies when unregistered persons supply registered recipients.
Bihar's State Goods and Services Tax reverse charge framework is extended to specified goods supplied by any unregistered person to any registered person. The registered recipient is liable to pay State tax on those supplies under section 9(3) of the Bihar Goods and Services Tax Act, 2017. The covered goods are used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap. The changes take effect on 1 November 2026.

Reverse-charge GST applies to registered recipients receiving specified waste, scrap and used cooking oil from unregistered suppliers.
Reverse-charge liability for Gujarat State GST applies to registered recipients of used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronics waste and scrap supplied by unregistered persons. These goods are added to the existing State Tax (Rate) list under section 9(3) of the Gujarat Goods and Services Tax Act, 2017, making the registered recipient liable for tax on the specified supplies.

Psyllium seeds are added to the tax rate notification's schedule under their specified tariff classification, effective from November.
Psyllium seeds (Isobgul/Isobgol), classified under tariff heading 1211 90 13, are added to the Schedule of Bihar State Tax (Rate) notification No. 10/2025, dated 17 September 2025. The entry is inserted as serial number 87A, immediately after serial number 87 and its related entries. The amendment is made by the Governor of Bihar under section 11(1) of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendations. It takes effect on 1 November 2026.

Psyllium seeds are added to the state tax rate notification's schedule under their specified tariff classification.
Psyllium seeds (Isobgul/Isobgol), with classification code 1211 90 13, are inserted as entry 87A immediately after entry 87 in the Schedule to Gujarat's State Tax (Rate) Notification No. 10/2025, dated 17 September 2025. The amendment takes effect on 1 November 2026. It is made in the public interest under section 11(1) of the Gujarat Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council.

State GST rates distinguish retreaded tractor tyres from other tyres and cover registered, pre-packaged and labelled seaweed-extract biostimulants.
Bihar State GST at 2.5% applies to pre-packaged and labelled animal or vegetable fertilisers and organic fertilisers, including seaweed-extract-based biostimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres under tariff heading 4012 are added to the same schedule. The 9% Schedule II entry covers retreaded or used pneumatic tyres of rubber, excluding retreaded tractor tyres, as well as solid or cushion tyres, tyre treads and tyre flaps of rubber. The revised entries take effect on 1 November 2026.

State GST rates classify retreaded tractor tyres with specified fertilisers and separately cover other listed rubber tyre products.
Gujarat State GST at 2.5% applies to prepackaged and labelled animal, vegetable or organic fertilisers. The fertiliser entry includes seaweed-extract-based bio-stimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres classified under heading 4012 are also placed in the 2.5% schedule. The 9% State GST entry 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. The changes take effect on 1 November 2026.

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.

Conditional payment exclusion removes International Rice Research Institute receipts from Chapter XIX coverage upon compliance with privileges and immunities conditions.
Payments received by the International Rice Research Institute are excluded from Chapter XIX under section 400(1) of the Income-tax Act, 2025. The exclusion is conditional on requirements under the United Nations (Privileges and Immunities) Act, 1947, read with Ministry of External Affairs S.O. 3230(E), and takes effect on publication in the Official Gazette.

Customs duty treatment for imported goods is revised through omitted entries and a time-limited defence-equipment provision.
From 1 November 2026, customs duty, IGST and compensation cess treatment for imported goods is amended by omitting serial number 198 and Lists 13, 14 and 15 from Table I. Table II replaces the tariff-heading entry against serial number 36 with 8906 and revises serial number 60 for specified defence-related parts, equipment and literature. The revised serial number 60 ceases to have effect on or after 1 July 2029.

Escrow-account tax payment fixes central tax liability for toll-operate-transfer concessionaires when operation and maintenance expenses are debited.
Registered concessionaires supplying operation and maintenance services under a Toll-Operate-Transfer concession agreement must pay central tax on amounts charged or debited from the Escrow Account towards operation and maintenance expenses. Tax becomes payable in the tax period in which the relevant expenditure is charged or debited. The arrangement applies where the concessionaire holds exclusive toll collection rights, operates and maintains the road or highway, and pays the concession fee upfront.

Escrow-based IGST payment requires Toll-Operate-Transfer concessionaires to pay tax when operation and maintenance expenses are debited.
Registered Toll-Operate-Transfer concessionaires supplying operation and maintenance services to concessioning authorities must pay integrated tax on amounts charged or debited from the escrow account towards operation and maintenance expenses. Tax is payable in the tax period in which the relevant expenditure is charged or debited. The procedure applies where the concessionaire holds exclusive toll collection rights, must operate and maintain the road or highway, and pays an upfront concession fee.

Toll-Operate-Transfer tax payment timing for concessionaires follows operation and maintenance expense debits from the Escrow Account.
Registered concessionaires under Toll-Operate-Transfer concession agreements supplying operation and maintenance services must pay Union Territory tax on amounts charged or debited from the Escrow Account towards operation and maintenance expenses. Tax is payable in the tax period in which the relevant expenditure is charged or debited.