With effect from 1 November 2026, persons engaged in supplying specified goods are excluded from the application of S.O. 99 dated 29 June 2017 under the Bihar Goods and Services Tax Act, 2017. The specified goods comprise used cooking oil under heading 1518; waste and scrap of plastics under heading 3915; waste and scrap of tyres under heading 4004; metal scrap under Chapters 72 to 81; and electrical and electronics waste and scrap under heading 8549. The headings and chapters are those of the First Schedule to the Customs Tariff Act, 1975.

The bidding parameter is the highest auction price, with bids in multiples of Rs. 1 crore per acre. Consortium participation is permitted for up to three members. Earnest money may be paid by bank guarantee or NEFT/RTGS as stipulated in the Request for Proposal. Participants must comply with the specified registration, eligibility, technical bid and auction requirements. Technical bids must be submitted by 1400 hours on 19 November 2026 through the designated e-auction portal, https://nlmc.enivida.com.

State legislative competence is assessed by the pith and substance of an enactment. Concurrent power over education is subject to Parliament's exclusive field of coordinating and determining higher education standards. The Assam Rural Health Regulatory Authority Act, 2004 is void for lack of competence: it empowered a State authority to set medical education standards, approve institutions and register diploma holders to practise allopathic medicine. Corrective legislation may retrospectively remove the foundation of a judicial decision, but cannot override it by mere declaration. The Assam Community Health Professionals' (Registration and Competency) Act, 2015 is valid within the scope of the challenge and does not conflict with the Indian Medical Council Act, 1956. It provides for registration and service of diploma holders as paramedical community health professionals rather than allopathic practitioners.

Registered persons receiving specified goods from another registered person fall within the substituted clause (d) of Bihar S.O. 238. The substitution takes effect on 1 November 2026. The specified goods are 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 electronic waste and scrap under heading 8549. These classifications refer to the First Schedule to the Customs Tariff Act, 1975.

Post-supply discounts may be excluded from the value of supply where the supplier issues a credit note and the recipient reverses the input tax credit attributable to the discount, in accordance with section 34. The credit-note provision is expanded to cover such discounts. The refund provision in section 54(6) is extended to specified unutilised input tax credit, while claims for refunds of tax on goods exported out of India with payment of tax are excluded from the operation of section 54(14).

Sections 2 to 4 of the Bihar Goods and Services Tax (Amendment) Act, 2026 come into force on 1 November 2026. The Governor of Bihar appointed that commencement date on 30 October 2026, acting on the recommendations of the Council and exercising the power conferred by section 1(2) of the amendment Act.

The specified scope of supplies under the Bihar GST framework made under rule 48(4) of the Bihar Goods and Services Tax Rules, 2017, is expanded to include supplies of goods or services received from an unregistered person where the recipient is liable to pay tax under reverse charge, and imports of services. Supplies of goods or services to registered persons and supplies for export remain covered.

The Minister said countries across regions were interested in entering into preferential trade agreements and free trade agreements with India. In education, he highlighted flexibility under the National Education Policy, including opportunities for students to change courses, earn credits and move between streams. He emphasised access to online knowledge through digital connectivity and encouraged students to continue learning and adapt to changing circumstances.

Biopharma startup regulatory reform discussions focused on streamlined regulations and faster approvals, including a proposed regulatory sandbox, single-window clearance, global regulatory alignment and simplified patent application processes. Improved access to finance and time-bound action on recommendations were also emphasised to support innovation and growth in India's bioeconomy. The discussions addressed shared infrastructure, including laboratories, testing and clinical trial facilities, to reduce costs and help startups scale.

Indian Missions Abroad and the concerned Foreign Trade Divisions must periodically update the action taken and the status of each complaint on the DGFT portal. Updates must continue in a timely manner until the complaint or dispute is resolved, closed or otherwise finally disposed of in accordance with the prescribed procedure. Complainants must be able to access all such updates through the portal.

Registered concessionaires supplying operation and maintenance services to a concessioning authority under the Toll-Operate-Transfer model must pay Bihar State GST on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable for the tax period in which the expenditure is charged or debited. The escrow account must be maintained in accordance with the concession agreement, and the services must be supplied during the concession period.

During the corporate insolvency resolution process (CIRP) of a corporate debtor with one or more real estate projects, the interim resolution professional (IRP) or resolution professional (RP) must ensure compliance with the applicable Real Estate (Regulation and Development) Act, 2016, and related rules and regulations. The RP may invite the concerned RERA to provide written views on the regulatory compliance, feasibility and implementation of resolution plans under consideration by the committee of creditors. Any views furnished must be placed before the committee and made available to prospective resolution applicants.

Revised Form CA applies to claims filed by financial creditors in a class under regulation 8A of the corporate insolvency resolution process regulations on or after 30 October 2026. Claims filed in the earlier form before that date need not be resubmitted. Part II requires allottee identification, project and unit details, purchase value, payments and amounts claimed, including principal and interest, possession status and supporting documents. Allottee preferences are informational only: they do not confer an entitlement, bind the successful resolution applicant or create an obligation to provide the preferred option.

For purposes of the services specified under section 9(5) of the Bihar Goods and Services Tax Act, 2017, delivery services are covered other than postal and courier services. The category also excludes delivery services where the person supplying them through an electronic commerce operator is liable for registration under section 22(1) of that Act. The revised clause replaces clause (v) of the existing State Tax (Rate) framework and takes effect on 1 November 2026.

Bihar's State Tax (Rate) table under Notification No. 13/2017-State Tax (Rate), dated 29 June 2017, is amended at serial number 15. In column (3), the figure 6 is replaced by 9. The amendment is made by the Governor of Bihar on the Council's recommendations under section 9(3) of the Bihar Goods and Services Tax Act, 2017. It takes effect on 1 November 2026.

Corporate social responsibility donations that satisfy section 80G qualify for a charitable donation deduction even though section 37 restricts their deduction as business expenditure. The provisions concern separate deductions, and the statutory obligation to incur corporate social responsibility expenditure does not itself bar the charitable donation deduction. Judicial discipline requires authorities to follow subsisting Tribunal decisions despite pending challenges or perceived omissions in their reasoning.

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.

Indirect expenditure relating to exempt income is disallowable under section 14A. Where a taxpayer accepts that such expenditure is disallowable but provides no calculation for a voluntary disallowance, the assessing officer may recompute it under Rule 8D without separately recording satisfaction. The recomputation may use one-half per cent of average investments; authorities concerning interest expenditure are distinguishable in this context.

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.

Transferees of leased property succeed to the lessor's rights under section 109 of the Transfer of Property Act, 1882, without the tenant's attornment. Once established, landlord status is distinct from ownership title, which need not be adjudicated in ejectment proceedings between landlord and tenant. Sections 248 and 250 of the Companies Act, 2013 provide for cessation of a dissolved company's operations, subject to exceptions for realising amounts due and discharging liabilities or obligations. A dissolved tenant company and subtenants deriving their interests from it, without contractual privity with the landlords, cannot maintain a possession appeal, although they may defend a pending mesne-profits claim.