Basic Customs Duty rates revised by targeted tariff amendments, changing classifications, exemptions and conditional treatments for imports.
Amends Notification No. 50/2017 Customs to revise Basic Customs Duty by omitting, substituting and inserting tariff table entries, annexure conditions and listed items. The amendments add and modify tariff descriptions and duty rates for specified goods (including fuel, chemicals, nuclear materials, medical device inputs, silica preform inputs and motor vehicle kits), adjust annexure thresholds and introduce a proviso permitting duty payment on mutilated non serviceable imports subject to authorised certification.

Customs notification amendment excludes specified electronic components and clarifies charger/adapter exclusions for listed devices.
The amendment inserts a proviso to S. No. 6A excluding connectors, microphones, receivers, speaker and SIM socket from items (a) and (b); omits S. Nos. 11 and 12 and their entries; and substitutes the S. No. 13 entry to cover all goods other than chargers or adapters of cellular mobile phones, CCTV camera, IP camera, Digital Video Recorder (DVR) and Network Video Recorder (NVR).

BCD exemption expanded to parts of line telephone handsets, amending customs notification to exempt specified tariff items.
An amendment to Notification No. 25/2005-Customs substitutes the entry at S.No. 9 to list tariff heading 8518 30 00 described as "Parts of line telephone handsets", thereby providing Basic Customs Duty exemption for those specified parts under the miscellaneous exemption notification framework.

Capital goods exemption expands scope for specified electronic manufacture, listing eligible production and testing equipment for duty relief.
Amends Notification No. 25/2002 Customs to expand and reconfigure the schedule of capital goods exempt from customs duty for manufacture of specified electronic items by omitting certain serial entries, substituting others, and inserting numerous additional equipment items with specified tariff headings. The amendment lists eligible production and test equipment (including automatic test systems, PCB assemblies, measurement and environmental testers, imaging and inspection machines, and peripheral modules) and maps each item to tariff classifications to define exemption eligibility across multiple product categories.

Customs tariff classification update expands covered semiconductor manufacturing equipment under concessional import procedure and conditions.
Updates the customs exemption notification by substituting the opening wording to "heading, sub-heading or tariff item" and replacing the TABLE with a new schedule listing semiconductor manufacturing equipment, machinery, parts and accessories by tariff headings; extends coverage to required goods from any chapter for manufacture of listed items and conditions importers to follow the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017.

Basic customs duty on petroleum crude increased, amending tariff entries to impose a nominal duty while others remain exempt.
Amendment increases the effective rate of Basic Customs Duty on petroleum crude by substituting the tariff Table entry for heading 2709 00 00 in Notification No. 52/2017 Customs: all goods other than petroleum crude remain NIL while petroleum crude is treated separately and made subject to a nominal duty per tonne, effected under sub section (1) of section 25 of the Customs Act, 1962 by Notification No. 20/2019 Customs dated 6 July 2019.

Customs exemption for defence imports: specified equipment and parts admitted duty-free subject to senior certification and customs presentation.
Customs exemption is granted for specified defence equipment and parts imported by the Ministry of Defence, defence forces, Defence PSUs and other designated entities, exempting such goods from customs duty and integrated tax when they fall within listed tariff items and descriptions. The exemption is conditional on a Joint Secretary-level certificate certifying quantity, description and technical specifications and confirming use by the defence forces, which must be furnished to the Deputy Commissioner or Assistant Commissioner of Customs at import. The Table lists covered equipment, parts, spares and technical documentation.

Road and Infrastructure Cess exemption limits additional customs duty on imported petrol and diesel to specified per litre rates.
Exemption under the Finance Act provision limits the additional duty of customs (Road and Infrastructure Cess) on imported motor spirit (petrol) and high speed diesel oil by exempting the portion in excess of the per litre rates specified in the notification, applying to the listed Customs Tariff headings at importation.

Excise exemption for crude petroleum produced under specified production sharing contracts and NELP blocks via international bidding.
Exempts crude petroleum oils and oils obtained from bituminous minerals produced in specified Production Sharing Contract fields or in NELP exploration blocks awarded through international competitive bidding from the whole of the excise duty leviable under the Fourth Schedule to the Central Excise Act, limited to the enumerated fields and NELP blocks meeting the stated contractual and bidding criteria.

Special Additional Excise Duty relief on petrol and diesel fixes reduced rates and excludes export clearances.
Special Additional Excise Duty on petrol and high speed diesel is exempted to the extent the duty exceeds the rates specified in the schedule. Petrol is subjected to the prescribed per-litre rate, while high speed diesel oil is at nil duty. The exemption is limited to the specified excisable goods and does not apply to goods cleared for export.

Additional duty of excise on petrol and diesel is capped at specified rates under a public-interest exemption.
Additional duty of excise on motor spirit and high speed diesel oil is restricted to specified per-litre rates under a public-interest exemption issued under the Finance Act, 2018 read with the Central Excise Act, 1944. The notification exempts the listed goods from so much of the additional duty of excise as exceeds the prescribed amount, thereby fixing the effective duty at the stated rates for the two petroleum products.

Tobacco excise: government exempts specified tobacco products from duty above prescribed basic rates per schedule.
Exempts specified Chapter 24 tobacco and related products from excise duty to the extent duty exceeds the stated basic rates by setting a rate ceiling for each listed tariff heading and description (expressed as per-thousand amounts, percentage rates, or nil). The table enumerates cigarettes, tobacco preparations, chewing tobacco, snuff, extracts and other categories with corresponding maximum excise rates, and the instrument notes later supersession by a subsequent notification.

Central Excise notification amendment under section 5A removes the chapter 24 entry and deletes related table heading and Sl. No.1.
Amendment to Notification No. 11/2017-Central Excise omits the words "of the First Schedule" from the TABLE column (2) heading and deletes the serial entry at Sl. No. 1 together with the entries relating thereto, thereby removing the exemption entry associated with chapter 24 from the miscellaneous exemptions table.

Input tax credit allocation for construction services clarified: apportionment based on taxable and exempt construction area.
The Government clarifies that for services under clause (b) of paragraph 5 of Schedule II, the credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined by reference to the area of the construction, complex, building or civil structure (or part thereof) which is taxable and the area which is exempt.

Bill of supply requirement clarified: applies to taxpayers paying under specified GST notification, requiring bill issuance.
Clarifies that the bill of supply requirement in clause (c) of sub section (3) of section 31 applies to persons who pay tax under the cited state notification, aligning invoice obligations for those paying under the composition scheme or equivalent notification with the treatment for exempt supplies and resolving uncertainty about whether a bill of supply or a tax invoice must be issued.

Tax refund entitlement for duty free airport retail outlets allowing refund of state tax on inward supplies to tourists.
Specifies retail outlets in the international airport departure area beyond immigration making tax free supplies to departing tourists as entitled to claim refund of state tax paid on inward supplies, subject to the conditions in the goods and services tax rules governing tax free supplies and refund procedure, and defines an outgoing international tourist as a non resident visiting for up to six months for legitimate non immigrant purposes.

GSTR-3B filing deadline set monthly with payment required via electronic cash or credit ledger by the filing due date.
The return in FORM GSTR-3B for each month of the specified quarter shall be furnished electronically through the common portal on or before the twentieth day of the month succeeding such month, and every registered person furnishing that return must discharge tax, interest, penalty, fee or any other amount by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.

E Way Bill blocking and unblocking commencement extended, postponing implementation under Haryana GST Rules and amended notification.
Extension of the commencement date for the blocking and unblocking facility on the E Way Bill under Rule 138E of the HGST Rules, 2017 by amendment to the earlier notification; notification No. 68/GST-2 dated 5th July 2019 substitutes the previously notified commencement date with a later date, issued under the powers conferred by the HGST Act, 2017 on the Council's recommendation and citing necessity in the public interest.

Extension of annual GST return filing deadline for GSTR-9 series due to electronic filing system delay, easing compliance burden.
Extension of the statutory deadline to furnish annual GST returns in Forms GSTR-9, GSTR-9A and GSTR-9C is ordered under the Governor's powers, substituting a later calendar date for the previously notified due date due to non-availability of the mandated electronic filing system; the extension applies to registered persons required to file annual returns under the Act, excluding specified classes such as Input Service Distributors, persons subject to tax deduction/collection at source, casual taxable persons and non-resident taxable persons.

Exemption from annual GST return filing for non-resident OIDAR suppliers to unregistered Indian recipients under a special procedure.
Non-resident suppliers of OIDAR services supplying from outside India to unregistered persons in India, who are registered under the applicable non-resident supplier registration provisions and subject to the special procedure, are exempted from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C.