Karnataka State Goods and Services Tax (SGST) rate amendments place prepackaged and labelled fertilisers, including animal, vegetable and organic fertilisers, in the 2.5% schedule. The entry expressly 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 separately included in the 2.5% schedule. They are expressly excluded from the 9% schedule entry for retreaded or used pneumatic rubber tyres. That entry continues to cover other retreaded or used pneumatic rubber tyres, as well as solid or cushion tyres, tyre treads and tyre flaps of rubber.

Where evidence of realisation is not produced within the permitted period, the customs officer must issue a notice allowing 30 days from receipt to produce it. If evidence is not produced within that period, the officer must order recovery, and the exporter must repay the demanded drawback within 30 days of receiving the order. Where proceeds are partly realised, recovery is proportionate to the unrealised share of total sale proceeds. Section 75A(2) separately provides for payment of recoverable drawback and interest within two months of demand.

GST appeal pre-deposits paid under section 107(6) or section 112(8) of the Central Goods and Services Tax Act are addressed through the application, with necessary modifications, of Central Board of Indirect Taxes and Customs Circular No. 259/05/2026 dated 26 October 2026 to implementation of the Maharashtra Goods and Services Tax Act, 2017. This approach seeks uniformity in addressing the issues covered by the central clarification.

Clients must agree to obtain a rating for any issue of debt securities in accordance with the relevant regulations. This requirement replaces clause (g) of regulation 14 of the Securities and Exchange Board of India (Credit Rating Agencies) Regulations, 1999. The substitution took effect on 27 December 2011, the date of publication in the Official Gazette.

A letter of intent creates a binding contract only where its terms and the surrounding circumstances show the requisite intention. Mobilising equipment and commencing work do not themselves establish a contract when an express condition precedent to formation remains unfulfilled. Where a tender makes formation conditional on performance security and prescribes cancellation of the award and forfeiture of bid security for non-compliance, failure to furnish the security prevents a concluded contract. Without the required security, integrity pact, work order or formal agreement, the additional cost of engaging another contractor is not recoverable, although the bid security may be forfeited.

Input Service Distributor clarifications issued by the Central Board of Indirect Taxes and Customs on 26 October 2026 apply, with necessary adaptations, in implementing the Maharashtra Goods and Services Tax Act, 2017. The approach is intended to promote uniformity in implementation. Difficulties in its implementation may be brought to the Commissioner of State Tax, Maharashtra.

Pending integrated goods and services tax (IGST) refund claims on exports through the Customs EDI System at Air Cargo Complex (Export), Mumbai, require corrective action where shipping bills have unresolved response or error codes. Exporters, customs brokers and other stakeholders are requested to verify the status of pending shipping bills and address the relevant codes. Refunds on affected shipping bills can be processed only after the deficiencies are rectified and the required stakeholder action is completed.

Export General Manifest (EGM) filing is required under section 41 of the Customs Act, 1962: the person in charge of a conveyance carrying export goods must deliver the manifest to the proper officer before departure from the customs station. Incorrect EGM filing has delayed the processing of export incentives. Exporters and customs brokers are advised to arrange rectification of errors or filing of pending EGMs through the concerned airlines to avoid delays in post-export benefits and incentives.

Sections 2 to 4 of the Karnataka Goods and Services Tax (Amendment) Act, 2026 come into force on 1 November 2026. The Government of Karnataka appointed that date on 31 October 2026 in exercise of the power conferred by section 1(2) of the amendment Act, which is identified as Karnataka Act No. 33 of 2026.

Pre-production trials for computerised processing of bills of entry and shipping bills under the Indian Customs EDI System (ICES 1.5) were completed on 9 July 2026. Following fulfilment of requirements under the Customs Act and the Handling of Cargo in Customs Areas Regulations, 2009, commencement of cargo operations at the airport is permitted under regulation 8 from the date of signature. Navi Mumbai International Airport Private Limited is appointed as customs cargo service provider and custodian for cargo carried by airlines it handles, responsible for safe custody until clearance for home consumption, warehousing or transshipment.

In the 2.5% schedule, serial number 150 carries codes 2202 99 21 and 2202 99 29, while serial number 151 carries codes 22029931 and 22029939. Under the 20% schedule, the replacement entries at serial number 2 are 2202 91 00, 2202 99 91 and 2202 99 99; those at serial number 3 are 2202 99 91 and 2202 99 99. The substitutions take effect on 1 May 2026.

For uniform implementation of the Maharashtra Goods and Services Tax Act, 2017, CBIC Circular No. 261/07/2026, issued on 26 October 2026 and concerning section 17(4) of the Central Goods and Services Tax Act, 2017, applies with necessary modifications. Difficulties in implementation may be brought to the notice of the Commissioner of State Tax, Maharashtra.

Quasi-judicial functions do not confer immunity from disciplinary inquiry where charges disclose prima facie misconduct. Disciplinary scrutiny concerns an officer's conduct rather than merely the correctness of a decision; recklessness, omission of prescribed conditions and undue favour may form the basis of charges. Judicial review at the charge-sheet stage does not determine whether the charges are correct. Delay does not automatically invalidate a charge-sheet and must be assessed in light of the allegations. A departmental inquiry can proceed without a prior finding of guilt.

For local inspection, the importer appoints a listed professional or agency and informs the Assistant or Deputy Commissioner in the Import Shed. The local Chartered Engineer then seeks an inspection appointment. An Appraising Officer or Superintendent is allocated to supervise the entire inspection and countersign the report. The assessing group accepts local certificates only if attested by the supervising Import Shed officer. The Assessing Officer examines the engineer's certificate, invoice, other relevant documents and NIDB data indicating values of similar goods.

Registered persons receiving specified goods from another registered person are covered by the Karnataka GST tax deduction at source framework under section 51. The specified goods are used cooking oil under Customs Tariff heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. The revised clause takes effect on 1 November 2026.

Delivery services supplied through electronic commerce operators fall within the category for which operators are liable to pay state tax under section 9(5) of the Gujarat Goods and Services Tax Act, 2017. Postal and courier services are excluded, as are delivery services supplied through an operator by a person liable for registration under section 22(1) of that Act. The provision takes effect on 1 November 2026.

Section 11 requires income to be applied for charitable purposes, while the first proviso to section 2(15) excludes certain trade, commerce or business activities from the advancement of general public utility. Systematic citizen-service activities carried on with a predominant profit motive may fall outside charitable general public utility despite providing public services. A surplus alone is not conclusive. Relevant circumstances include service-specific fees additional to statutory fees, the absence of identified charitable expenditure and receipts exceeding the threshold referred to in the second proviso.

Affected importers may approach the assessment group at the port of import with relevant details. The group cancels the out-of-charge entry, records the reason and reassesses the bill of entry to charge the tax and cess. Payment, including applicable interest, is made through an electronic challan in the Customs EDI System. A notional out-of-charge entry then enables transmission of the amounts and payment date to the GST Network for determining eligibility under GST provisions. The procedure may be applied only once to each bill of entry.

The figure "9" is substituted for "6" in column (3) against serial number 15 of the table in Gujarat's Notification No. 13/2017-State Tax (Rate), dated 30 June 2017. The substitution is made under section 9(3) of the Gujarat Goods and Services Tax Act, 2017, on the recommendations of the Goods and Services Tax Council. It takes effect on 1 November 2026.

Gujarat's State Tax framework replaces clause (d) of Notification No. 50/2018-State Tax to cover registered persons receiving specified goods from another registered person. The specified goods comprise used cooking oil under heading 1518; plastic waste and scrap under heading 3915; tyre waste and scrap under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. Both the supplier and recipient must be registered for the clause to apply. The replacement takes effect on 1 November 2026.