Import compliance for hazardous chemicals - notification, safety data sheets and transport and storage obligations required.
Importers of hazardous chemicals must notify the designated State authority at import or within thirty days, providing recipient details, port of entry, transport mode, quantity and a Safety Data Sheet in Schedule 9 format; maintain Schedule 10 records available for inspection; ensure transport complies with motor vehicle regulations; store consignments in customs bonded warehouses or approved terminals with proper equipment and trained personnel; and comply with State directions, including possible stoppage of imports and coordination with port authorities for safe handling.

Customs compliance: restrict first check assessments and ensure original authenticated documents for duty exemption claims.
Importers and customs brokers must restrict first check assessment requests to necessary cases, ensure Bills of Entry contain accurate generic descriptions, correct CTH and matching UQC, and use advance filing to expedite clearance. Duty exemptions require original, authenticated supporting documents including Country of Origin Certificates uploaded to e-Sanchit; technical literature, analysis reports and MSDS must accompany relevant imports. Packages must be serially numbered and marked to facilitate examination. Non-compliance may lead to action under Custom Brokers Licensing Regulations.

Tenancy-right transfers under GST constitute taxable services, while residential use remains exempt and outgoing-tenant surrender consideration is taxable.
Transfer of tenancy rights for consideration in the form of tenancy premium constitutes a supply of services liable to GST. Stamp duty and registration charges do not remove the transaction from GST, and transfer of tenancy rights is not treated as sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration comprises tenancy premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a portion of the tenancy premium remains taxable.

GST on railway catering standardised without input tax credit for supplies by railways and their licensees.
The Commissioner clarifies that supply of food and/or drinks by the Indian Railways, Indian Railways Catering and Tourism Corporation Ltd., or their licensees, whether in trains (mobile catering) or at platforms/stations (static units), is to be taxed at a uniform rate of GST and shall be treated as taxable without input tax credit.

Extension of filing deadline for FORM GST TRAN-2 restores additional time for taxpayers to furnish the required statement.
The Commissioner of State Tax, exercising powers under clause (b)(iii) of sub rule (4) of rule 117 of the Assam Goods and Services Tax Rules, 2017 and on the Council's recommendation, extends the period for furnishing the statement in FORM GST TRAN-2, thereby revising the statutory compliance deadline and notifying affected taxpayers of the administrative change.

Trading hours on stock exchanges allowed to align equity derivative sessions with commodity hours subject to risk management and approval.
Stock exchanges may set Equity Derivatives trading hours to align with Commodity Derivatives provided the exchange and its clearing corporation maintain risk management systems and infrastructure commensurate with extended hours. Any proposal to extend trading beyond the permitted hours must obtain prior regulatory approval and include a detailed framework for risk management, settlement, position monitoring, manpower, system capability, and surveillance. The measure takes effect from the stated implementation date and is issued under statutory powers to protect investors and regulate the market.

Accounting codes for Road and Infrastructure Cess and Social Welfare Surcharge updated; use specified reduced remittance codes.
New accounting classifications require use of prescribed reduced accounting codes for remittance and accounting of Road and Infrastructure Cess and Social Welfare Surcharge. Two new minor heads and corresponding sub heads for Cess Collection and Deduct Refunds were inserted and specific reduced accounting codes allotted by the Controller General of Accounts; affected stakeholders must use these codes for remittance and treat the instruction as a standing order, reporting implementation difficulties to the Commissioner of Customs (Preventive).

Shut out cargo procedures require manual shipping bill endorsements and ICES cancellations to enable vessel amendment or re-export.
Public Notice prescribes procedures for shut out cargo and back to town export movements: for complete shut out the port Superintendent must endorse the shipping bill to record vessel change and exporters/CHAs must obtain amendments at the CFS/port before the first vessel sailing date is fed into ICES; for partial shut out DC/AC (Export) cancels LEO to permit quantity amendment and remaining cargo must be refiled on a fresh shipping bill for the next vessel. For back to town, DC/AC (Export) may permit returns on paper, mark shipping bills for examination, cancel LEO where required, use ICES options for shut out and cancellation, and ensure quantity amendments for partial returns without cancelling the shipping bill.

Customs warehouse licensing requires prescribed applications, audit trail electronic records, OTL-secured movements, and monthly Form-A/Form-B returns.
Applicants for new public, private and special bonded warehouse licences must use the Board's prescribed unaltered application, submit attested supporting documents, prove site ownership or lease with approved ground plans and security/fire clearance, provide personnel and authorization details, and furnish solvency certificates, insurance and undertakings. All licensees must maintain electronic Form A records with an audit trail, secure movements under a one-time-lock with OTL details endorsed on bills, and file monthly Form-A/Form-B returns within ten days after month end, complying with custody, handling and removal procedures in the 2016 Warehouse Regulations and Board circulars.

GST Council decisions on ratification, TRAN 1 extension, GSTN ownership, return reform, warehoused goods IGST, digital payments and sugar relief.
The Council ratified specified Central notifications with State mirror notifications deemed ratified; recorded GIC decisions including TRAN-1 filing extension to 10 May 2018; noted revenue shortfalls, approved release of March 2018 compensation and study of high-shortfall States; approved in-principle GSTN conversion to 100% government ownership with HR protections; in-principle clarified that supplies of goods within Customs bonded warehouses would not attract IGST until home-consumption clearance (subject to West Bengal views); formed Groups of Ministers to examine digital-payment incentives and a sugar-cess/ethanol-rate package; approved principles of a three stage new return filing system with invoice-based credit and staged withdrawal of provisional credit; and set a schedule for intra-State e-way bill implementation.

Place of provision of services: software development and related services are treated as supplied at the recipient's location.
Software services for development, design and programming, and for testing, debugging, modification, customisation, adaptation, upgradation, enhancement and implementation, are to be treated as provided at the location of the recipient. Software's intangible and often virtualised nature, and the recipient's exclusive control over access granted to the provider, support applying the Place of Provision of Services Rules to locate these services at the recipient's location.

GST portal grievance mechanism: nodal officer appointed to accept evidence-based applications and escalate technical glitches for resolution.
A designated Nodal Officer is appointed to receive applications when a demonstrable GST portal glitch prevents completion of a legal process; applicants must supply evidence of a bona fide attempt to comply. The nodal officer will collate and forward such applications to GSTN, which will verify electronic records, identify issues affecting multiple taxpayers, and refer systemic problems with suggested solutions to the IT Grievance Redressal Committee.

Trading suspension procedures: uniform fines, promoter holding freezes and a trade-for-trade pathway leading to delisting for persistent non-compliance.
Recognized stock exchanges must impose specified fines for enumerated Listing Regulation breaches, display actions taken publicly and, if fines remain unpaid after notice, instruct depositories to freeze the entire shareholding and other dematerialised securities of the promoter and promoter group. For specified recurring defaults exchanges shall move the scrip to "Z" category for trade-for-trade settlement, give prior public notice, and may suspend trading after notice; upon compliance and payment exchanges will revoke suspension and direct unfreezing after prescribed intervals, while persistent non-compliance may initiate compulsory delisting.

IT grievance redressal nodal officers appointed to manage and escalate GST portal technical complaints for taxpayers.
Appointment of designated Deputy Commissioners as nodal officers for an IT grievance redressal mechanism to address taxpayer grievances from GST portal technical glitches. The order assigns specific Deputy Commissioners for Gujarat jurisdictions with office and mobile numbers and email addresses to receive, coordinate, escalate and facilitate resolution of IT-related complaints, and references the 26th GST Council guidance and the enclosed administrative circular for implementation.

Classification of solar panels with bypass or blocking diodes: bypass diodes treated as photovoltaic modules; blocking diodes as electrical machines.
The Notice clarifies tariff classification of solar panels/modules with elements: modules whose elements supply power to external loads are classifiable as electrical machines, while those whose elements do not supply external loads (and modules without elements) are classifiable as photovoltaic modules. Bypass diodes, which divert current around shaded cell strings, do not control current direction and therefore support classification under the photovoltaic module heading. Blocking diodes, which prevent reverse flow and control current direction, support classification under the electrical machines heading; modules with both diodes are classifiable as electrical machines.

Direct Port Delivery expansion to listed importers - obtain unique DPD code and comply with existing DPD conditions.
DPD facility is extended to the importers listed in the Annexure and they must obtain a unique DPD code from JNPCT, comply with conditions of earlier public notices (as modified), submit the prescribed one time intimation, and note that part delivery is available only to manufacturer importers; this Public Notice serves as the permission letter and instructions take effect as standing orders, with DPD Cell contact for difficulties.

Data sharing obligations require banks to comply immediately with customs information exchange rules under FEMA authority.
Authorised Dealer Category I banks must ensure immediate compliance with the data sharing provisions of Sections 108A and 108B of the Customs Act, 1962 and the rules notified by GSR 1512(E) (Notification No. 114/2017 Customs (N.T)), enabling information exchange with the Directorate of Revenue Intelligence; this direction is issued under FEMA section 10(4).

Foreign investment monitoring: depository-based reporting requires listed companies and banks to provide investor data to enforce sectoral caps.
A depository-based monitoring mechanism requires listed Indian companies to provide specified investor information to depositories so as to ensure compliance with sectoral and statutory foreign investment caps; failure to furnish the data will prevent receipt of foreign investment and constitute non-compliance with foreign exchange regulations. Authorised Dealer Category I banks must inform clients, submit NRI investor details to depositories in prescribed formats, and continue existing Reserve Bank reporting obligations.

Customs impersonation fraud warning: do not pay alleged customs charges into personal accounts; verify via official channels.
Fraudulent actors impersonate Customs officers to extort money by claiming customs dues for alleged gifts or consignments and directing payments into personal bank accounts; bona fide Customs never request payments into personal accounts and all duties must be paid through nominated nationalized banks or government channels. The public should verify authenticity by demanding Airway Bill or Bill of Entry from couriers and contact designated Customs officials at the airport Customs office to confirm suspicious calls or emails before making any payment.

Margin requirements for derivatives: compulsory client margin components defined and liquid net worth computation clarified.
SEBI requires Clearing Members and Trading Members to collect and report client margins for Equity Derivatives including initial margin, exposure margin/extreme loss margin, calendar spread margin and mark-to-market settlements, with Exchanges/Clearing Corporations able to prescribe additional margins. For equity derivatives, liquid net worth of a clearing member is to be computed by deducting initial margin and exposure margin/extreme loss margin from its liquid assets. Exchanges and Clearing Corporations must update systems and rules, notify members, publish the circular, and report implementation to SEBI.