Commodity trading contracts are financial products when international financial services centre units trade eligible goods with other parties.
Commodity trading contracts are notified as financial products under the International Financial Services Centres Authority Act, 2019. A commodity trading contract is a contract under which a unit of an International Financial Services Centre trades a commodity with another party. Commodity covers goods capable of being delivered and traded, subject to exclusions for specified claims, financial instruments, protected species or specimens and controlled items. The designation takes effect on publication in the Official Gazette.

Commodity trading as a financial service covers shipments between countries or within a foreign country by financial centre units.
Commodity trading is designated as a financial service under the International Financial Services Centres Authority Act, 2019. It means trading a commodity under a commodity trading contract by an International Financial Services Centre unit, involving shipment from one country to another or within a foreign country, whether or not Indian ports are touched. Commodity means goods of every description capable of being delivered and traded. It excludes actionable claims, money, currency and securities; species or specimens listed under the Convention on International Trade in Endangered Species of Wild Fauna and Flora; and items specified by the Central Government under Special Chemicals, Organisms, Materials, Equipment and Technologies. Commodity trading remains subject to applicable laws in force in India, and the designation takes effect on publication in the Official Gazette.

Tariff values for edible oils, brass scrap, gold, silver and areca nuts apply according to specified classifications and conditions.
Customs tariff values for specified edible oils, brass scrap, gold, silver and areca nuts are fixed under section 14(2) of the Customs Act, 1962, with effect from 14 November 2026, replacing the previous tariff-value tables. The gold tariff value is US$1,245 per 10 grams for gold in any form benefiting from entry 194 of Notification No. 45/2025-Customs. The silver tariff value is US$1,663 per kilogram for silver in any form benefiting from entry 195 of Notification No. 45/2025-Customs. The tariff value for areca nuts remains unchanged at US$10,433 per metric tonne.

Customs period extensions linked to A.T.A. Carnets require public-interest satisfaction and are limited by the carnet's validity period.
The four-month period specified in condition (vi) of Notification No. 4/2018-Customs may be extended by the Principal Chief Commissioner of Customs or the Chief Commissioner of Customs, as applicable, if satisfied that an extension is necessary in the public interest. The further period is discretionary and must not exceed the period of validity of the A.T.A. Carnet.

Anti-dumping duty exclusions require importers to follow the prescribed concessional duty or specified end-use procedure for eligibility.
Exclusions in clauses (a) and (c) of paragraph 2 of Notification No. 18/2026-Customs (ADD) are conditional on the importer following the procedure prescribed by the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. The condition is inserted as a proviso after clause (c) in paragraph 2.

Semiconductor special economic zone designation establishes an approval committee and applies inland container depot treatment from the specified date.
The Central Government designates 12.14 hectares in Tarluvada and Gidizala, Andhra Pradesh, for a semiconductor manufacturing Special Economic Zone proposed by Advanced System In Package Technologies Private Limited. From 10 November 2026, the zone is deemed an inland container depot under section 7 of the Customs Act, 1962. The Approval Committee, constituted under section 13 for the purposes of section 14 of the Special Economic Zones Act, 2005, is chaired ex officio by the Development Commissioner. The developer's representative is a special invitee.

Battery waste export prohibition applies to unsorted lithium-ion black mass without lead, cadmium or mercury, subject to transitional arrangements.
Exports of unsorted waste and scrap of primary cells, primary batteries and electric accumulators, and of spent primary cells, batteries and electric accumulators, not containing lead, cadmium or mercury, including lithium-ion battery black mass, are prohibited. The prohibition replaces the earlier free export policy for goods under ITC (HS) code 85491400. It takes effect immediately from 10 November 2026 and continues until further orders. The transitional arrangements under paragraph 1.05 of the Foreign Trade Policy, 2023 apply to the change in export policy.

Halal certification for meat and meat product exports to Egypt has an extended transition period for certification body accreditation.
Mandatory India Conformity Assessment Scheme (i-CAS)-Halal requirements for exports of specified meat and meat products to Egypt take effect twelve months from 9 February 2026. The transition period is extended by three months from the previous nine-month timetable. The extension is intended to allow system readiness and completion of the onboarding and accreditation process for Egyptian Halal certification bodies under the scheme. The revised Egypt-specific timing replaces the corresponding provision in the earlier export framework, as previously amended on 5 August 2026; all other provisions of the 9 February 2026 framework remain unchanged.

Rice export inspection certificates apply to specified European destinations, with a temporary exemption for exports to other European countries.
Export policy conditions for Basmati and non-Basmati rice under heading 1006 of Schedule II of the ITC (HS) 2022 are amended with immediate effect. Exports to European Union member states, the United Kingdom, Iceland, Liechtenstein, Norway and Switzerland require a Certificate of Inspection issued by the Export Inspection Council or an Export Inspection Agency. For exports to all other European countries, the certificate is not mandatory until 1 April 2027.

Provisional assessment of chisel and rock breaker imports addresses alleged anti-dumping duty circumvention and requires an importer guarantee.
Imports into India of alloy steel chisels/tools and fully assembled hydraulic rock breakers exported from Malaysia, including specified assemblies, sub-assemblies and components, are subject to provisional assessment pending a Central Government decision under rule 27(3). Provisional assessment is conditional on furnishing a guarantee that the proper customs officer considers appropriate for any anti-dumping duty that may become payable following the designated authority's recommendations and the Central Government's decision.

Dividend withholding exemption applies to qualifying aircraft leasing units in financial centres, subject to declaration and reporting requirements.
Dividend payments between International Financial Services Centre (IFSC) aircraft-leasing units qualify for non-deduction of tax under section 393(1) of the Income-tax Act, 2025, where the payer is an IFSC unit primarily engaged in aircraft leasing and the payee is a company that is an IFSC unit primarily engaged in that business. To obtain non-deduction, the payee must furnish the payer with Form No. 1(N), a statement-cum-declaration identifying the tax year in which dividend income eligible for exemption under Schedule VI is payable. After receiving a copy of the declaration, the payer must not deduct tax from such dividend payments made or credited to the payee and must report payments on which tax was not deducted in its tax-deduction statement under section 397(3)(b), read with rule 219 of the Income-tax Rules, 2026.

Income-tax assessment-year coverage is revised in English for a notified entity, while the Hindi version remains unchanged.
The assessment-year coverage of the Andhra Pradesh Electricity Regulatory Commission, Hyderabad, notified under section 10(46) of the Income-tax Act, 1961, is corrected in the English version of the 2019 notification. Under section 536 of the Income Tax Act, 2025, the stated period changes from assessment years 2019-2020 through 2023-2024 to assessment years 2020-2021 through 2024-2025. The Hindi version of the 2019 notification remains unchanged.

Equity instrument listings permit negative-net-worth issuers to qualify by undertaking a minimum allocation to qualified institutional buyers.
A company with negative net worth is eligible to issue equity instruments for listing if it undertakes to allot at least 75% of the net offer to qualified institutional buyers in accordance with the relevant securities market regulator's regulations in the permissible jurisdiction. The eligibility provisions also replace "two years" with "more than six months" in the proviso to rule 5(e) and qualify the default reference in rule 5(g) by requiring that the default has not been made good.

Special economic zone terminology corrections update the reference to fund management regulations and amend the designation used for an authority.
Under section 55 of the Special Economic Zones Act, 2005, the Central Government substitutes "Authority (Fund Management) Regulations" for "Authority Regulations" at page 3, line 15 of G.S.R. 895(E), dated 15 October 2026. On page 4, the Central Government also substitutes "Centres Authority" for "Centre Authority" in both line 14 and line 17.

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.

Reverse-charge supplies from unregistered persons and imported services join registered-person supplies and exports within the GST framework.
Specified transactions under Odisha's GST framework are expanded to include supplies of goods or services, or both, received from an unregistered person where tax is payable by the recipient on a reverse charge basis, and imports of services. Supplies of goods or services, or both, to a registered person and supplies for export continue to be included.

State tax on toll-road operation and maintenance services is payable when expenses are charged or debited from the escrow account.
Registered concessionaires supplying operation and maintenance services to a concessioning authority during the concession period must pay Odisha State tax on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable in the tax period in which those expenses are charged or debited, and the escrow account must be maintained in accordance with the concession agreement.