GST classification of Rab: taxable if pre packaged and labelled, nil when not, with past-period regularization.
Supplies of Rab sold in pre-packaged and labelled form attract a 5% GST rate, while supplies in forms other than pre-packaged and labelled are subject to Nil GST; this treatment is effective from 1 March 2023 and past-period treatment is regularized on an "as is" basis.

Mandatory e-sanchit upload of Chartered Engineer certificates required for clearance of old and used goods, ensuring verified documentation.
Import entries for old and used goods under Chapters 84 and 85 must have all supporting documents and the attested Chartered Engineer Certificate uploaded on the CBIC e-sanchit platform with an image reference number; shed examination officers must verify these uploads before submitting examination reports and forwarding bills of entry for assessment. The CE certificate must include the Institute of Chartered Engineers certificate copy and the Customs House empanelment authorization letter. The procedure is a standing order for ACC Chennai to improve transparency and reduce dwell time, with implementation issues to be reported to the Additional Commissioner.

End-use documentation requirement for specified imports to be uploaded, enabling quicker customs assessment and clearance.
Imports under Chapter 84 must be accompanied at filing by detailed supporting documents uploaded to the electronic repository, including product catalogues, technical writeups and end use evidence, and the image reference number for each uploaded document must be declared at the item level in the Bill of Entry to facilitate accurate classification and timely assessment.

FCRA registration validity extended pending renewals, but certificate deemed expired on refusal and foreign contributions barred.
The Central Government extended the validity of FCRA registration certificates for entities with pending renewal applications or whose five year validity would expire within the specified period, generally until 30.09.2023 or until disposal of the renewal application, whichever is earlier. If a renewal application is refused, the certificate is deemed to have expired on the date of refusal and the association is ineligible to receive or utilise foreign contribution.

SEBI consolidates surveillance rules: dematerialisation condition, anti rumour controls, automated disclosures, and PAN freeze for trading windows.
SEBI issues a consolidated Master Circular rescinding specified prior surveillance circulars while preserving ongoing actions, conditions trading in normal segment on 100% promoter/promoter group dematerialisation, mandates TFT trading for specified events, directs intermediaries to adopt controls on circulation of unauthenticated market information, standardises disclosure formats and reporting under the PIT Regulations including system driven disclosures for specified Entities, and requires implementation of a PAN freeze framework at ISIN level to restrict Designated Persons' trading during trading window closures.

E-wallet investments allowed within umbrella limit; KYC compliance required and prior circular provisions remain applicable.
Permits use of e-wallets for investment in mutual funds subject to an umbrella limit per mutual fund per financial year, aggregating investments made via e-wallet and cash, while requiring that all e-wallets fully comply with KYC norms as prescribed by the Reserve Bank of India; prior circular provisions remain unchanged and these provisions take effect from May 1, 2023.

Export conditions for wheat flour now allow multi grain and fortified atta subject to composition requirements and proportionate wheat import entitlement.
SION E-136 is amended to allow export of Multi Grain Atta, Fortified Whole Wheat Atta, and Wheat Flour with Millets subject to composition thresholds (at least 80% Whole Wheat Flour for multi-grain/fortified atta; at least 65% Wheat Flour and 15% Millets for atta with millets), domestic sourcing of added ingredients, proportional import entitlement of Wheat under Advance Authorisation based on percentage of Whole Wheat Flour exported, and clear percentage disclosure in the shipping bill; all other SION E-136 conditions remain in force.

GST exemption for government mess accommodation; government-paid incentives for digital payments treated as non-taxable subsidies.
Accommodation services supplied by armed forces and similar government messes to non-business personnel are exempt as services supplied by government under Sl. No. 6 of Notification No. 12/2017-State Tax. Incentives paid by MeitY to acquiring banks for RuPay and low-value BHIM-UPI transactions are subsidies linked to the service price, not consideration received for services by the Government, and therefore do not form part of taxable value and are not subject to GST.

Treatment of statutory dues under GST requires intimation and reduction of recovery where insolvency proceedings decrease liabilities.
Where insolvency proceedings under the IBC result in reduction of statutory dues payable by a corporate debtor, such IBC adjudications are covered by the term "other proceedings" in section 84 of the DGST Act, and the Commissioner must intimate the reduction to the taxable person and the authority handling recovery; the jurisdictional Proper Officer must issue Form GST DRC-25 to reduce any confirmed demand issued earlier and notify the appropriate recovery authority.

GST classification and rates clarified: specific goods assigned HS codes, exemptions, and cess applicability under new recommendations.
Clarification prescribes GST/cess treatment: Rab is classifiable under tariff heading 1702 at 18%; dal/pulse milling by products (chilka, khanda, churi/chuni) are fully exempt from GST from 1 January 2023 and are regularized as is for the intervening period; carbonated fruit beverages fall under HS 2202 99 attracting 28% GST and 12% compensation cess; extruded snack pellets (fryums) are under tariff item 1905 90 30 at 18% GST; SUVs meeting four specified specifications attract 22% compensation cess; importers of goods in Notification 3/2017 may claim a lower IGST rate where eligible.

Import of medical devices requires CDSCO licensing, standards conformity under Rule 7, and port-level drug controller verification.
Import of medical devices including surgical and medical examination gloves requires a CDSCO license: Class A and B from 01.04.2023 and Class C and D from 01.10.2023. All Bills of Entry must conform to Rule 7(1) standards hierarchy (BIS, then ISO/IEC or pharmacopeia, then validated manufacturer standards) and comply with Rule 44 before clearance. Consignments must be referred to the Assistant Drug Controller (I) at the port for verification prior to customs clearance.

Appointment of Common Adjudicating Authority designates Mumbai South Commissioner to adjudicate service tax show cause notices.
The Principal Commissioner/Commissioner, Mumbai South Commissionerate is appointed as the Central Excise Officer to exercise powers under Chapter V of the Finance Act, 1994 for adjudication of specified service tax show cause notices issued to M/s Lawson Tours & Travels (India) Pvt. Ltd., under rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub section (2) of section 174 of the Central Goods and Services Tax Act, 2017, superseding the prior order; individual SCNs are allocated as answerable to the officers named in the accompanying table.

Book adjustment payment of service tax - reconcile liability and accept CGA certified entries to avoid re demand and litigation.
Adjudicating authorities should not insist on re payment where the only dispute is mode of payment; they must focus on reconciling tax liability with payments made by book adjustment, require reconciliation statements and supporting payment proof in the appropriate head/account, and may accept a certificate from the Office of the Controller General of Accounts confirming the entries, with pending legacy adjudications to be disposed of expeditiously.

Portfolio Managers must follow consolidated SEBI rules on registration, client fund segregation, related party limits, disclosures and reporting.
Master Circular consolidates SEBI portfolio manager circulars into a single framework effective March 20, 2023, prescribes online registration and change-in-control approval procedures, mandates compliance governance (designation of compliance officer, Board-approved written policies on order execution and allocation), segregation and daily reconciliation of client funds, certification requirements for associated persons and distributors, prudential limits and prior client consent for related-party investments, minimum credit-rating rules, reporting obligations to SEBI and clients in prescribed formats, automated systems for large AUM, RFQ execution targets for corporate bonds, and standardized disclosure of fees, performance, investor charter and complaint data.

Customs brokers must use Add OPS Employee on CBLMS for staff already operating under Form C, not submit new Form C intimations.
Advisory requires customs brokers whose CB Profile is validated by the Parent Policy Section to add employee details for other policy sections already operating under Form C using the "Add OPS Employee" tab; "Intimation under Form C" is reserved for fresh notifications to commence operations under regulation 7(3) of the Customs Broker Licensing Regulations, 2018. The CBLMS user manuals specify login, selection of Existing_CB_Profile or Application Form, required policy-section identifiers, association membership uploads, detailed employee data fields, file format/size limits, and the need to save each employee entry and finalize submission with an attestation of accuracy.

Blocking of Credit: Immediate suspension and cancellation procedures to curb GST input tax credit fraud.
Procedures require rapid verification of intelligence and preparation of a case file within three days, followed by authorized inspection, search and seizure and completion of inspection report within fifteen days. Where evidence shows bill trading and fraudulent ITC, officers must promptly initiate show cause for ab initio cancellation of registration, block Electronic Credit Ledger balances under Rule 86A, identify suppliers and beneficiaries, and pursue adjudication, tax determination and penalties with well reasoned orders within prescribed timelines to prevent automatic unblocking.

Registration Certificate for imports without Minimum Import Price enables controlled import authorisation and quarterly reporting requirements.
Procedure established permitting imports of marble and fresh areca nut from Bhutan without a Minimum Import Price (MIP) subject to prior online application for a Registration Certificate (RC) on the DGFT portal. Applicants must disclose prior imports under any earlier RC; the Directorate will determine maximum quantity caps per RC and RCs remain valid until the financial year end. RC holders must submit quarterly import statements and surrender quantities to designated emails, and DGFT may change allocation modalities or deadlines as required.

Empanelment of valuers: selection and contractual terms for valuation of seized goods, including fee structure and termination rights.
Empanelment of Government-approved valuers and qualified Chartered Accountants is invited to value seized or confiscated goods for fixation of fair price. Applicants must submit applications on plain paper stating a fixed percentage fee with a maximum limit and enclose certified proof of ICAI membership or government appointment. Selected applicants will enter a one-year engagement, must complete valuations within ten days of intimation, and either party may terminate with sixty days' notice. The division may accept or reject applications without assigning reasons.

Investor KYC and nomination norms tighten physical securities compliance, freeze incomplete folios, and standardize RTA service requests.
SEBI prescribed common and simplified norms for processing investor service requests by RTAs and for furnishing PAN, KYC details and nomination in respect of physical securities of listed companies. Physical security holders must furnish PAN, nomination, contact details, bank account details and specimen signature, and folios lacking any required detail after the specified cut-off date are to be frozen, with requests and grievance processing allowed only after full compliance. The circular also standardises document submission modes, dispenses with indemnity except where specifically required, and sets operational rules for signature mismatch, change of name, bank detail updates, address proof, forms, disclosures, compliance certification and reporting.

Import of mobile phones now requires ICDR-issued IMEI certificates and Customs validation to block duplicate or fake IMEIs.
The SOP mandates importers obtain an IMEI certificate via the ICDR portal, which validates TAC/IMEI data against GSMA and ICDR checks and issues certificates with control numbers and QR codes when IMEIs are valid; applications are rejected for null, all-zero, duplicate or invalid IMEIs. Customs must validate presented IMEI certificates on ICDR, perform certificate level validation on 100% of consignments, and conduct random physical examinations of consignments and limited handset switching to verify IMEI conformity, while non genuine markings are handled under prevailing customs law.