For Bihar State GST, nominated agency means entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the Directorate General of Foreign Trade. This definition replaces clause (c) of the Explanation to Bihar State Tax (Rate) Notification No. 26/2018, dated 31 December 2018. The substitution takes effect on 1 November 2026.

Reverse-charge liability under Bihar State goods and services tax applies to specified supplies by any unregistered person to any registered person, with tax payable by the registered recipient. The additional goods are used cooking oil, classified under tariff heading 1518; waste and scrap of plastics, under heading 3915; waste and scrap of tyres, under heading 4004; and electrical and electronics waste and scrap, under heading 8549. They take effect on 1 November 2026.

Psyllium seeds (Isobgul/Isobgol) are added as entry 87A under tariff classification 1211 90 13 in the Schedule to Bihar State Tax (Rate) Notification No. 10/2025, dated 17 September 2025. The entry is inserted immediately after entry 87. The amendment is made under section 11(1) of the Bihar Goods and Services Tax Act, 2017, on the Council's recommendations, and takes effect on 1 November 2026.

Bihar state GST applies at 2.5% to pre-packaged and labelled animal, vegetable or organic fertilisers. The fertiliser entry expressly includes seaweed-extract-based biostimulants registered under Schedule VI to the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres, classified under heading 4012, are placed in the 2.5% state GST schedule. The 9% schedule 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.

Passenger cruise operations offering one-way and round-trip travel can constitute a non-resident shipping business under Section 44B for determining tax deduction at source under Section 195. Paid onboard entertainment does not by itself exclude passenger cruise operations from the shipping business regime. Section 44B governs taxation of the non-resident's shipping business, while Section 195 governs tax deduction on relevant remittances.

The nodal officer is responsible for ensuring the flow of data and coordinating with GSTN, DGRAM and other tax administrations. Data received from GSTN, DGRAM and other tax administrations must be made available by the nodal officer to the concerned jurisdictional formation within two days of receipt. The nodal officer must also ensure that any cooperation required by other jurisdictions under his control is promptly provided.

GST-linked bank account disclosure is mandatory for suppliers and contractors participating in government e-tenders. At bid submission, each participant must disclose the bank account number linked to its GSTIN. Government departments and agencies must release payments to successful bidders only into the disclosed and verified GST-linked account. Departments must incorporate this precondition into tender documents and bid conditions with immediate effect, and heads of departments, public sector undertakings, autonomous bodies and agencies must ensure compliance.

Airlines collecting PSF and UDF as agents are not liable to pay GST on those charges if they satisfy the pure agent conditions under rule 33 of the Odisha GST Rules. The airline should separately indicate the actual PSF and UDF and the GST payable on them by the airport operator; the recovered amounts are then excluded from the value of the airline's supplies. Airport operators must pay GST on PSF and UDF collected through airlines. Airlines cannot take input tax credit on GST payable or paid on those levies, while registered passengers may take credit on the basis of the airline's pure-agent invoice.

Consideration for a supply requires an express or implied agreement and a sufficient nexus between payment and an obligation to act, refrain or tolerate. An agreement cannot be presumed merely because money changes hands. Liquidated damages compensating for breach, without a separate agreement to tolerate it, are not consideration for a supply. Charges for facilities provided under agreed commercial terms can instead constitute consideration. Late-payment charges, early lease-termination or loan-prepayment charges, and qualifying cancellation or no-show charges are ancillary to the principal supply and generally receive its GST treatment.

Inherent jurisdiction may be exercised to quash a first information report (FIR) and consequential criminal proceedings against petitioners on the basis of a verified compromise. Relevant considerations include the verified compromise, the complainant's recorded unwillingness to pursue the FIR, and applicable Full Bench precedent governing the exercise of that jurisdiction.

For the purposes of the concessional GST rate entry at serial number 3(vi) of Notification No. 11/2017-Central Tax (Rate) and its matching Odisha notification, activities or transactions undertaken by the Government and local authorities are excluded from the term 'business'. This explanation applies from 21 September 2017, when the entry took effect. Although the amending notification stated that it would take effect on 27 July 2018, that date does not alter the explanation's operation under section 11(3).

GST rate and classification clarifications issued by the Central Board of Indirect Taxes and Customs apply mutatis mutandis in implementing the Odisha Goods and Services Tax Act, 2017, to promote uniformity. The application is clarificatory in nature. Any difficulties in implementation may be brought to the notice of the Commissioner of State Tax, Odisha.

The IT and IT-enabled services Special Economic Zone at Attipra, Thiruvananthapuram, Kerala, is reduced by de-notifying 10.2050 hectares, leaving a notified area of 7.3816 hectares. The de-notification applies to specified whole and partial survey parcels within the zone. The change is made under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006.

Transitional provisions for the specified ports covered by serial number 6 of the table following Form XII under the Sea Cargo Manifest and Transshipment Regulations, 2018, apply until 31 January 2027. The amendment substitutes that date in column 3 of the table and came into force on 1 November 2026, its date of publication in the Official Gazette.

SCOMET authorisation-based facilitation extends to eligible holders of valid 4-Star or 5-Star Status Holder Certificates under Stock and Sale, GAER, GAET and GAEIS procedures, subject to other prescribed conditions. The certificates are alternatives to AEO certification, including AEO T2 certification for GAET and GAEIS. ICP compliance remains mandatory for GAER re-exports to vendors or OEMs. GAER validity increases from one to three years from issue, with post-shipment reports due within 30 days after the end of each quarter. The amendments take immediate effect.

CRA-4 filings of cost audit reports in XBRL format for financial year 2025-26 will not attract additional fees if made by 31 December 2026. Filings made after that period attract all applicable fees, including additional fees from the original due date under the Companies (Cost Records and Audit) Rules, 2014, in accordance with the Companies (Registration Offices and Fees) Rules, 2014.

Where CAROTAR conflicts with notified trade-agreement rules of origin, the agreement prevails. Under India-UK CETA, a valid exporter or producer origin declaration supports preferential tariff claims without Form-I, which is not a precondition for preferential treatment. Form-I information may be sought only where a bill of entry is selected for origin checks and the officer has reason to believe the origin criteria are unmet. Importers need not obtain confidential exporter information; insufficient information may be verified through the exporting party's verification authority. An earlier denial may apply to subsequent identical goods from the same producer or exporter, but shared descriptions or characteristics alone do not establish ide.....

Pending IGST refund claims for goods exported through the Customs EDI system at Mumbai Air Cargo Complex are listed by shipping bill and response code for the period from 1 January 2024 to 31 July 2026. Exporters and stakeholders should check the scroll status of shipping bills marked SB000 or SB005 in the SB-wise IGST Claimed Status Report and ensure importer-exporter codes are validated with PFMS for SB000. For unresolved SB005 invalid invoice number errors, exporters may use the alternative Officer Interface mechanism. Guidance is available from the IGST Refund Cell.

Export General Manifest (EGM) errors and pending filings for August 2026 are listed against the relevant shipping bills. Exporters, customs brokers and concerned airlines are advised to verify the details and ensure that errors are corrected or outstanding EGMs filed promptly, facilitating timely processing of post-export benefits and incentives. Under Section 41 of the Customs Act, 1962, the person in charge of a conveyance carrying export goods must deliver the EGM to the proper officer in the prescribed manner before departure from the customs station. Incorrect, incomplete or missing EGMs can delay export benefits.

Export duty refund applications must ordinarily be filed electronically through ICEGATE's Other Refund Module. Manual applications require specific permission from the jurisdictional Principal Commissioner or Commissioner, with reasons recorded in writing. Validated applications are routed to the jurisdictional port's AC/DC for assignment to an Appraiser or Superintendent for scrutiny and any proposed deficiency memo or acknowledgement. The AC/DC may issue a show cause notice and, after due process, approve or reject the application. On sanction, the AC/DC generates a refund scroll in ICES, with details transferred to ICEGATE for disbursement through PFMS. Export refund roles must be assigned only to designated officers.