Central Government de-notifies an area of 3.40 hectare thereby making the resultant notified area as 9.80 hectares at Kundalahalli Village, Krishnarajapuram, Hobli, Bangalore East Taluk, Bangalore District in the State of Karnataka
Hide AI Summary
Centre de-notifies 3.40 hectares of IT/ITES SEZ at Kundalahalli, reducing area to 9.80 hectares under SEZ Act, 2005
Central Government de-notifies 3.40 hectares within a Sector-Specific Special Economic Zone for IT/ITES at Kundalahalli Village, Krishnarajapuram, Bangalore East Taluk, Karnataka, reducing the SEZ from previously notified area to a resultant 9.80 hectares. The de-notification follows a proposal by the SEZ developer, state government approval, and recommendation by the Development Commissioner, with the de-notified parcels to be used for infrastructure serving the SEZ and conforming to state land-use/master-plan requirements. The action is taken under the Special Economic Zones Act, 2005 and SEZ Rules, 2006.
Corrigendum - Notification No. 15/2025 - Union Territory Tax (Rate), dated the 17th September, 2025,
Hide AI Summary
Corrigendum amends Notification No. 15/2025 Union Territory Tax (Rate) correcting two textual errors in notification
A corrigendum dated 19 September 2025 amends Notification No. 15/2025 - Union Territory Tax (Rate) of 17 September 2025. Two textual corrections are made: on page 44, line 20 the phrase "(against" is corrected to "against"; and on page 50, line 16 the phrase "central tax" is corrected to "union territory tax". The corrections are issued by the Ministry of Finance, Department of Revenue.
Corrigendum - Notification No. 15/2025 - Integrated Tax (Rate), dated the 17th September, 202
Hide AI Summary
Corrigendum G.S.R. 693(E) corrects typographical error in Notification No. 15/2025-Integrated Tax (Rate), replacing "1." with "(b)".
A corrigendum dated 19 September 2025 amends Notification No. 15/2025-Integrated Tax (Rate) dated 17 September 2025, published as G.S.R. 664(E); it directs a textual correction on page 27, line 25, replacing "1." with "(b)". The amendment, issued by the Ministry of Finance (Department of Revenue) as G.S.R. 693(E), serves solely to correct the typographical/formatting error in the original notification.
Corrigendum - Notification No. 10/2025 – Union Territory Tax (Rate), dated the 17th September,
2025
Hide AI Summary
Corrigendum to Notification No. 10/2025 (Union Territory Tax Rate) corrects Roman numeral enumeration errors in Gazette
A corrigendum dated 18 September 2025 amends Notification No. 10/2025 - Union Territory Tax (Rate) - published 17 September 2025 in the Gazette. The amendment corrects enumeration errors on page 72 by replacing a series of Roman numeral references "(xxi)" through "(xxx)" with "(i)" through "(x)" respectively at specified line numbers. The corrigendum is issued by the Department of Revenue to rectify the numbering in the original notification.
Corrigendum - Notification No. 10/2025 - Integrated Tax (Rate), dated the 17th September, 2025
Hide AI Summary
Corrigendum to Notification No. 10/2025 correcting IGST rate to 5% and renumbering paragraph identifiers in G.S.R. 661(E)
Corrigendum to Notification No. 10/2025 - Integrated Tax (Rate) dated 17 September 2025: the corrigendum amends the earlier Gazette notification by correcting a rate and renumbering items. At page 42, line 12 the IGST rate is amended from "2.5%" to "5%". At page 47 lines 2-12 a sequence of paragraph identifiers previously numbered (xi)-(xx) are corrected to (i)-(x). The amendments are issued by the Ministry of Finance (Department of Revenue) to rectify publication errors in G.S.R. 661(E).
Corrigendum - Notification No. 9/2025 - Union Territory Tax (Rate), dated the 17th September, 2025
Hide AI Summary
Corrigendum corrects lettered references in union territory tax rate notification dated 17 September 2025 (letters b-i to a-h)
A corrigendum amends a prior union territory tax rate notification dated 17 September 2025 by correcting lettered references on page 106, lines 43-50: each occurrence of "b." through "i." is to be read respectively as "a." through "h." The amendment was issued by the relevant revenue department to rectify typographical errors in the published Gazette notification.
Corrigendum - Notification No. 9/2025 -Integrated Tax (Rate), dated the 17th September, 2025
Hide AI Summary
Corrigendum correcting lettered subparagraph enumeration in Integrated Tax (Rate) notification dated 17 September 2025 issued by Ministry
Corrigendum to the Integrated Tax (Rate) notification dated 17 September 2025 issues amendments correcting typographical enumeration in the original Gazette entry: on page 103 the successive lettered entries are renumbered (b to a; c to b; d to c; e to d; f to e; g to f) and on page 104 further entries are renumbered (h to g; i to h). The corrigendum is issued by the Ministry of Finance, Department of Revenue, to rectify the published sequence of subparagraph letters.
Corrigendum - Notification No. 9/2025 - Central Tax (Rate), dated the 17th September, 2025
Hide AI Summary
Corrigendum to Notification No. 9/2025 Central Tax (Rate) corrects typographical errors and reorders enumerated letters a-h
Corrigendum to Notification No. 9/2025 - Central Tax (Rate), dated 17 September 2025, published as G.S.R. 641(E), rectifies typographical errors in the published Gazette: on page 88, lines 9-16 the enumerated letters are amended so that "b." becomes "a.", "c." becomes "b.", "d." becomes "c.", "e." becomes "d.", "f." becomes "e.", "g." becomes "f.", "h." becomes "g." and "i." becomes "h."
Amendment in Import Policy Condition of ATS-8 covered under Chapter 29 of ITC HS, 2022, Schedule -I (Import Policy)
Hide AI Summary
Government restricts import of ATS-8 under Chapter 29 HS codes when CIF value is below US$111/kg until 30 Sept 2026
The government amended the import policy for certain Chapter 29 HS codes to make the chemical ATS-8 {(4R-Cis)-1,1-Dimethylethyl-6-cyanomethyl-2,2-dimethyl-1,3-dioxane-4-acetate} restricted when its CIF value is under US$111 per kg, effective immediately until 30 September 2026; other listed HS items remain free. The minimum import price condition does not apply to imports by Advance Authorization holders, Export Oriented Units and units in Special Economic Zones provided the imported inputs are not sold into the Domestic Tariff Area.
Central Government rescind the Notification Number S.O. 1151(E), S.O. 1152(E) and S.O. 1153(E) dated 4th May, 2009
Hide AI Summary
Central Government rescinds 14.2903-hectare SEZ notification for IT/ITES after developer proposal and state NOC following Development Commissioner recommendation
The Central Government rescinds its May 4, 2009 notifications that had notified a 14.2903-hectare Special Economic Zone for IT/ITES, following the developer's proposal to de-notify the entire area. The State Government has issued a no-objection certificate and confirmed post-de-notification conformity with state land-use guidelines. The Development Commissioner of the relevant SEZ recommended de-notification. The rescission is effected under the SEZ Rules, subject to preservation of rights and liabilities arising from actions taken or omitted before the rescission.
Notification on GST Appellate Tribunal Appeals: Deadline Extended up to 30th June 2026 and Standard 3-Month Limit Applicable from 1st April 2026
Hide AI Summary
CGST Act, 2017: Appeals allowed until 30 June 2026 for orders communicated before 1 April 2026; three-month limit thereafter
The government, exercising powers under the Central Goods and Services Tax Act, 2017, notifies that appeals to the Appellate Tribunal may be filed up to 30 June 2026 for all cases where the order appealed against was communicated before 1 April 2026. For orders communicated on or after 1 April 2026, appeals must be filed within three months from the date of communication. This change applies to appeals filed under the Act and follows the Council's recommendation.
Notification on Cases to be Heard Exclusively by the Principal Bench of GST Applicable to Specific Classes of Cases under CGST and IGST Acts
Hide AI Summary
Proviso to Section 109(5) CGST Act: Government directs Principal Bench to hear specified GST appeals nationwide
Under the authority of the proviso to section 109(5) of the CGST Act, the Government directs that appeals in specified classes of GST cases shall be heard only by the Principal Bench: cases pending before two or more State Benches involving an identical question of law; cases raising one or more issues covered by section 14 or 14A of the IGST Act; and cases raising one or more issues covered by section 20 of the CGST Act. The notification applies nationwide as recommended by the Council.
Seeks to amend Notification No.50/2017-Customs, dated 30.06.2017
Hide AI Summary
Amendment substitutes 18% for S. No. 404 in Notification No. 50/2017 effective 22 September 2025 under Section 25(1) and 3(12)
The central authority amends Notification No. 50/2017-Customs by substituting "18%" in column (5) of the Table against S. No. 404; the amendment takes effect on 22 September 2025. The change is made under powers conferred by section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975. The principal notification was previously amended by Notification No. 31/2025-Customs dated 30 May 2025.
Amendments in the Notification No. 29/2025-Customs, dated the 9th May, 2025. - Exemption to works of art and antiques
Hide AI Summary
Government amends Notification No.29/2025-Customs to exempt specified artworks and antiques from customs duty and integrated tax under section 3(7)
The government amends Notification No. 29/2025-Customs to clarify that items specified in the referenced Schedule (relating to exemption for works of art and antiques) are exempt not only from customs duty specified in the original notification but also from the entire integrated tax leviable under section 3(7) of the Customs Tariff Act; the amendment takes effect on 22 September 2025.
Seeks to Amend the notification No. 19/2019-Customs, dated the 6th July, 2019. - Exemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forces
Hide AI Summary
Government amends customs exemption to add specified defence equipment, simulators, missiles, RPAs; effective 22 September 2025
The government amends an earlier customs exemption notification to add a list of specified defence equipment, parts, sub-assemblies, technical documentation and related items (including flight and target motion simulators, aircraft and naval platforms, ejection seats, high-performance batteries, radios, diving and rescue systems, missiles, rockets, RPAs, and various parts and testing equipment) exempt from customs duty when imported by the Ministry of Defence or the defence forces; the amendment cites powers under the Customs Act and Customs Tariff Act and takes effect on 22 September 2025.
Amendment in Notification No. 50/2017-Customs dated the 30th June 2017. - Rate to duty increased to 18% for specified goods when imported by a specified person, in relation with petroleum operations or coal bed methane operations under specified policy.
Hide AI Summary
Amendment sets 18% customs duty for specified imports used in petroleum and coal-bed methane operations from 22 Sep 2025
An amendment to a 2017 customs notification replaces the duty rate entry for a specified item so that the applicable rate when imported by a specified person for petroleum or coal-bed methane operations under the specified policy is 18%. The change takes effect on 22 September 2025 and modifies the earlier notification issued in 2017, which had been subsequently amended in 2025. The amendment is issued under the government's customs and tariff powers as a public-interest measure.
Seeks to amend Notification No 17/2017 - Union Territory (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Hide AI Summary
Union Territory GST notification adds local delivery services, excluding e-commerce-supplied registered suppliers; effective 22 Sep 2025
The Union Territory GST notification of 2017 is amended to add a new clause treating "services by way of local delivery" as covered, except where such services are supplied through an electronic commerce operator and the supplier is liable to register under the relevant registration provisions of the Union Territory and Central GST Acts. The change implements the 56th GST Council recommendation and takes effect on 22 September 2025.
Seeks to amend Notification No. 17/2017- Central Tax (Rate), dated the 28th June, 2017 - Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO)
Hide AI Summary
ECO to pay intra-State GST on local delivery services unless supplier must register under section 22(1) under section 9(5)
The central tax authority amends the earlier rate notification to add that services by way of local delivery supplied through an electronic commerce operator (ECO) will have tax on intra-State supplies paid by the ECO, except where the person supplying such services via the ECO is required to register under section 22(1) of the CGST Act. The amendment is made under section 9(5) of the CGST Act and takes effect from 22 September 2025. The notifying officer's individual name has been omitted.
Seeks to amend Notification No 14/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. - Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
Hide AI Summary
E-commerce operators must pay IGST on interstate local delivery services unless supplier is separately GST-registered; effective 22 Sep 2025
The notification amends the IGST rate notification to require the electronic commerce operator to pay tax on inter-State supplies of services consisting of local delivery, except where the person supplying such services is separately liable to register under the specified GST provisions. The amendment inserts this clause into the principal notification and takes effect from 22 September 2025.
Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
Hide AI Summary
Union Territory GST rate notification amended to implement 56th GST Council recommendations; e-commerce delivery, insurance, GTA definitions revised
The government amends the Union Territory GST (Rate) notification to implement the 56th GST Council recommendations, inserting: exclusions that the entry at serial 18 does not apply to local delivery services provided by or through electronic commerce operators; new nil-rated exemptions for life and health insurance services where the insured is an individual or an individual and family, plus reinsurance of those services; revisions defining "goods transport agency" to exclude e-commerce local delivery, a definition of "group" for insurance exemptions, and a definition of "health insurance business." The amendments take effect 22 September 2025.
TaxTMI 
https://www.taxtmi.com/no...
TaxTMI 
TaxTMI 
