Sublimation paper falls under heading 4809 and attracts 18% GST. Registered seaweed-extract-based bio-stimulants fall under heading 3101, with past-period disputes recommended for regularisation on an "as is where is" basis. Toy entries cover all categories under heading 9503: non-electronic toys attract 5% GST and electronic toys attract 18%, including their parts and accessories. Under the used motor vehicle margin scheme, the input tax credit restriction applies only to tax paid on procured second-hand vehicles; credit on other inputs and input services remains subject to the applicable Act.

The nodal officer must compile details of the relevant cases and submit information on the entities to CEIB regularly and in a timely manner, on a monthly basis, in the prescribed format and supported by relevant documents. The information is intended for incorporation into the NEOR Fake ITC Module. Concerned GST formations must promptly furnish the required information to the nodal officer at [email protected] for onward transmission to CEIB.

Importers, customs brokers and the trade must use only empanelled chartered engineers to assist customs officers with valuation and related work. The importer, customs house agent or trade, as applicable, must bear the fees and service charges claimed by the engineers; the department is not responsible for non-payment or short payment. Inspection must be performed by the empanelled engineer, who must submit a duly signed report in the prescribed format. A firm employing an empanelled engineer cannot send another chartered engineer in that engineer's place. Selected engineers must submit half-yearly appraisal reports for April to September by the end of October and for October to March by the end of April.

Under banks' fund transfer pricing mechanism, notional amounts or interest recorded against the activity of making a loan or advance fall within the definition of interest for the applicable GST exemption. Co-lending services provided by a non-banking financial company to a bank are taxable under GST. These services include customer sourcing, credit appraisal, servicing, collection and recovery, and their taxable value is the value specified in the agreement between the parties.

Treaty relief for income from operating ships in international traffic remains to be determined for the 13 ships for which supporting documents were produced; the Assessing Officer must examine those documents. Receipts from the remaining 12 ships, for which supporting documents are unavailable, are taxable under section 44B. The treaty relief claim and shipping receipts are addressed separately for the two groups of ships.

GST-linked incentive claims under the Industrial Development Scheme, 2017 for Jammu and Kashmir are subject to vetting by nominated State Taxes Department officers. GST reimbursement claims are submitted through the IDS Portal and appraised by District Industries Centres. The claims then pass to the State Commissionerate for vetting and to the Directorate for placement before the competent committee for approval or rejection. Separate portal user IDs have been requested for the Jammu and Kashmir divisions under State Tax jurisdiction.

Special Additional Excise Duty on aviation turbine fuel cleared for export applies at an effective rate of Rs. 11 per litre. This rate replaces the entry in column 4 against serial number 1 of the relevant excise duty table. The substitution takes effect on 31 October 2026, the date of publication in the Official Gazette.

Special additional excise duty on exports of petrol and diesel is amended by substituting the rate for serial number 1 of the applicable table with nil and the rate for serial number 2 with Rs. 11.5 per litre. The amended rates took effect on publication in the Official Gazette on 31 October 2026.

Corporate insolvency regulations require separate bank accounts for each real estate project, project-wise financial reporting and compliance with statutory fund-use requirements. For debtors with multiple projects, the creditors' committee may recommend project exclusion to the adjudicating authority with at least 66% of voting share and recorded reasons. The resolution professional must obtain an independent technical and cost-to-complete assessment, with prior committee approval, before inviting expressions of interest. Information memoranda must include project details and details of allottees with unsubmitted claims reflected in specified records; resolution plans must address those allottees where their details are included and specif.....

The specified period concerning basic customs duty and Agriculture Infrastructure and Development Cess on raw cotton now ends on 31 December 2026 instead of 31 October 2026. The earlier date in paragraph 2 of Notification No. 19/2026-Customs is replaced, extending the specified period by two months. The applicable duty and cess rates are not specified.

Tariff values effective 31 October 2026 are fixed in US dollars per metric tonne at 1,174 for crude palm oil, 1,200 for RBD palm oil, 1,187 for other palm oil, 1,204 for crude palmolein, 1,207 for RBD palmolein, 1,206 for other palmolein, 1,291 for crude soybean oil and 8,242 for brass scrap. Gold and silver tariff values are US$1,295 per 10 grams and US$1,711 per kilogram respectively, for specified goods including those qualifying for specified notification benefits. Certain precious-metal entries impose purity and import-channel conditions. For the separate silver entry, silver in any form excludes foreign currency coins, silver jewellery and silver articles. The areca nut tariff value remains unchanged at US$10,433 per metric tonne.

For specified income-tax purposes, mergers of registered non-profit organisations require the same or similar objects and matching registration status; fully and provisionally registered organisations cannot merge with each other. Outstanding demands not under appeal must be cleared; demands under appeal must be paid by the successor when the appeal becomes final. The successor must retain its objects for five years from the end of the merger financial year, assume all assets, liabilities and obligations, and comply with prescribed investment rules. The merger must not directly or indirectly benefit related persons. Tax proceedings concerning the merging organisation continue against the successor. Both organisations must audit their accoun.....

Agarwood oil, agarwood chips and allied products may be exported through Lokpriya Gopinath Bordoloi International Airport, Guwahati, in addition to the previously specified ports, subject to applicable statutory and regulatory requirements. Exports of CITES species require a CITES export permit. Exporters are not required to provide any state or central government authority with additional information, no-objection certificates or documents beyond those prescribed.

The National Social Security Board for unorganised workers is constituted under the Code on Social Security, 2020 for three years from publication in the Official Gazette. Its membership includes worker and employer representatives, parliamentary members, government officials and a member-secretary; one Rajya Sabha member remains to be nominated. The same Board also serves gig and platform worker welfare, retaining its chairperson and vice-chairperson but replacing the other members with platform company and worker representatives, social security officials, labour and worker education representatives, state officials and a member-secretary.

Registered concessionaires supplying road or highway operation and maintenance services to a concessioning authority under the Toll-Operate-Transfer model must pay central tax on amounts charged or debited from the escrow account towards those expenses, in the tax period of the charge or debit. The concession agreement must grant exclusive toll collection and appropriation rights, require operation and maintenance during the concession period, and require an upfront concession fee. The concessioning authority may be a government, local authority, governmental authority or government entity. The procedure takes effect on 1 November 2026.

Foreign portfolio investors' KYC reviews fall due every eight years for Category I investors in non-high-risk jurisdictions and those registered under Regulation 5(a)(i) in high-risk jurisdictions; other Category I investors in high-risk jurisdictions are reviewed every two years. Category II regulated entities in non-high-risk jurisdictions are reviewed every eight years, while other Category II investors are reviewed every two years. Government-securities-only investors retain the review periodicity applicable to their bank accounts, while SWAGAT-FI investors remain subject to a ten-year review. Registration continuance no longer requires change notifications or no-change declarations. Investors must pay continuance fees to their designated depository participant at least 15 days before registration expires. The changes take effect on 1 December 2026.

The RELIEF Sub-Committee is constituted with immediate effect under the Export Promotion Mission to improve fund utilisation and uptake of support for Indian exporters. It will review implementation of RELIEF's three components, including claims processed and available funds, examine factors affecting uptake and fund utilisation, and recommend improvements. Its recommendations will be placed before the EPM Steering Committee, which may make decisions on the review of RELIEF. The Sub-Committee may co-opt members or invite stakeholders, and the EPM Section will serve as its secretariat.

Until the recommended CGST amendments take effect, CGST field formations must not make GST arrests or confiscate goods or conveyances in transit. Interception requires specific intelligence and authorisation by an officer of at least Joint Commissioner rank, who must record reasons to believe the goods are being transported in contravention. Inspection is limited to movements involving a supplier or recipient registered or, if unregistered, located in the officer's State or Union territory. For suspected contraventions outside that jurisdiction, officers must allow transit and refer information to the jurisdictional officer. Inspection, detention or seizure is permitted regardless of jurisdiction if neither an e-way bill nor documents showi.....

Exporters and customs brokers seeking preferential tariff treatment in New Zealand under the India-New Zealand FTA must declare the ORC information type, EPT qualifier and FTANZD code at item level in the shipping bill. Where exports are not under any preferential trade agreement, the information code must be NCPTI. The declaration is mandatory for all items; without it, the shipping bill cannot be filed. The certificate of origin number and date declared in the shipping bill must exactly match the issued certificate.

Grant-funded research and development by eligible entities qualifies for GST exemption; certification by the entity head that the work is research rather than consultancy may suffice. Imports of services without consideration by Indian establishments of foreign shipping companies from related persons or other establishments outside India are exempt from 1 November 2026, with GST payments for 1 July 2017 to 31 October 2026 regularised on an as-is-where-is basis. Statutory and ancillary costs recovered by vehicle lessors form part of the composite leasing supply and attract its GST rate. TRAI is not Government under GST law. Notional interest on loans or advances under banks' fund transfer pricing mechanism qualifies for the interest exemption. Lending services provided by NBFCs to banks under co-lending arrangements are taxable, with their value determined by the contractual agreement.