Inland Container Depot designation expanded to include Village Kheda, Pithampur for unloading imports and loading exports.
The Central Board of Indirect Taxes and Customs, exercising powers under clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962, amends Notification No. 12/97-Customs (N.T.) by inserting an item designating Village Kheda, Pithampur as an inland container depot for the unloading of imported goods and the loading of export goods against the entry for Madhya Pradesh in the Table.

Tariff Rate Quota for crude oil imports exempts customs duty and AIDC for allocated quota under DGFT authorization.
Provides a global Tariff Rate Quota for crude soybean oil and crude sunflower seed oil, exempting the TRQ quantities from customs duty and the Agriculture Infrastructure and Development Cess, subject to allocation under the Handbook of Procedures, electronic TRQ authorizations containing importer details and validity, transmission into the customs electronic system, and imports permitted only upon electronic debiting; effective 25 May 2022 and applicable for the listed goods until 31 March 2023.

Anti-dumping duty on ceramic tableware and kitchenware from China expanded to cover circumvention and Malaysia-origin imports.
The Central Government continues imposition of anti-dumping duty on "Ceramic Tableware and Kitchenware, excluding knives and toilet items" from the People's Republic of China and on goods declared as originating in Malaysia, following findings of continued dumping, injury and circumvention. Duties are prescribed per metric tonne in US Dollars as set out in the Table, payable in Indian currency, effective for five years from Gazette publication, with exchange rate for computation determined by notified Customs Act rates and the bill of entry date as the relevant date.

Anti-dumping duty on decor paper from China updated to specify producer-specific duties and defined product scope.
The Central Government substituted the duty table in Notification No. 77/2021-Customs(ADD), specifying anti-dumping duties on Decor Paper imported into India, identifying tariff headings, country of origin/export, named Chinese producers with producer-specific duty rates in US dollars per metric ton, and residual rates for other producers or exports from other countries; the product is defined by physical characteristics, included product types and uses, and expressly excludes printed ready-to-use decor paper.

Export restriction on sugar: exports permitted only with specific DFPD permission; EU and USA quota shipments excluded.
Export of sugar (raw, refined and white) is reclassified as restricted under ITC (HS) Schedule II effective 1 June 2022; exports require specific permission from the Directorate of Sugar, Department of Food and Public Distribution, with procedural details to be notified separately. Exports under CXL and TRQ quotas to the EU and USA are exempt from this restriction.

Classification of courses as financial service: foreign university programs in Financial Management, FinTech and STEM within IFSC notified.
Central Government, under the International Financial Services Centres Authority Act, 2019, notifies that courses offered by foreign universities or foreign institutions in the International Financial Services Centre in Financial Management, FinTech, Science, Technology, Engineering and Mathematics are designated as a financial service, and the notification takes effect upon publication in the Official Gazette.

Import prohibition of Oxytocin maintained; reference standards allowed for testing only with a regulatory test license.
The notification amends import policy entries in Chapters 29 and 30 of ITC (HS) 2022 to declare import of Oxytocin Prohibited for specified HS codes (including 29371900, 29372900, 29379019, 29379090 and all eight digit codes under 3004). It creates a limited exception permitting import of Oxytocin reference standards exclusively for test and analysis upon submission of a Test License issued by the drug regulatory authority.

Export duty increase on select steel tariff items; substituted table entries alter duty treatment and take immediate effect.
Amends Notification No. 27/2011-Customs by omitting S. No. 20A and substituting entries and export duty rates for S. Nos. 23, 48, 54, 55, 56 (replaced by two entries for headings 7210 and 7212), 57 and 58. Issued under section 25(1) of the Customs Act, 1962, the notification effects textual substitution within the principal notification's Table and takes effect on 22nd May, 2022.

Export duty increase mandates higher rates on specified flat-rolled and bar steel products, effective immediately.
The notification amends the Second Schedule of the Customs Tariff Act by substituting higher export duty entries for specified serial numbers (including raising duties to 50% for two entries), revising the description for a flat-rolled iron/non-alloy steel entry, and inserting new entries for stainless and alloy steel products with specified export duty rates, effective on the prescribed commencement date.

Agriculture Infrastructure and Development Cess amended to exempt anthracite and coking coal from cess effective late May.
Amendment to Notification No. 11/2021 Customs adds Serial No. 10A under tariff heading 2701 to specify (a) Anthracite/Pulverized Coal Injection (PCI) coal and (b) Coking coal with an effective Agriculture Infrastructure and Development Cess rate of Nil, enacted under section 25 of the Customs Act, 1962 read with section 124 of the Finance Act, 2021, published as Notification No. 27/2022 Customs and coming into effect on the stated commencement date.

Customs duty rates revised: new tariff entries added for coal, coke, naphtha, propylene oxide and ferro nickel, effective shortly.
The Central Government amends Notification No. 50/2017 Customs by inserting new table entries: specified anthracite/PCI coal and coking coal, coke and semi coke, and ferro nickel at nil duty; naphtha at a concessional rate; and methyloxirane (propylene oxide) at a specified duty. It also substitutes the entry for a listed serial number to "All goods." The amendments are made under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and take effect from the stated operative date.

Road and infrastructure cess reduction on petrol and diesel; notification amends customs levy and sets new per litre rates.
Amendment reduces the Road and Infrastructure Cess on petrol and diesel by substituting the column (4) entries against Sl. Nos. 1 and 2 in Notification No. 18/2019 Customs; enacted under powers conferred by the Finance Act and the Customs Act and effective 22 May 2022.

Road and Infrastructure Cess reduced on petrol and diesel, imposing new lower per litre rates effective 22 May 2022.
Substitutes the Table entries in Notification No. 04/2019 Central Excise to reduce the Road and Infrastructure Cess on petrol and diesel by replacing the column(4) per litre entries with lower rates, under powers of the Finance Act, 2018 read with the Central Excise Act, 1944; effective 22 May 2022.

Company incorporation declarations updated: subscribers and directors must disclose convictions, FEMA approval status and border-country security clearance.
The amendment substitutes Form INC-9 to require DIN and PAN particulars, DSC authentication, declarations of no convictions or findings of fraud or misfeasance in the preceding five years, confirmation regarding necessity and procurement of Government approval under the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 for share subscription, and truthfulness of Registrar filings; and inserts into Form INC-32 (SPICe+) a disclosure requiring attachment of Ministry of Home Affairs security clearance where the appointee is a national of a country sharing a land border with India.

Determination of origin rules updated to specify 'manufacture in which all materials are wholly obtained' and refine subheading changes.
Substitutes the Annexure 1, Part 2, Section I, Chapter 3 description with discrete entries designating specified tariff subheading ranges as subject to the manufacture in which all the materials used are wholly obtained criterion and registers a separate change to a particular sub heading from any other chapter; the amendment is effected under section 5(1) of the Customs Tariff Act and takes effect on publication in the Official Gazette.

Anti dumping duty on PU leather imports from China imposed to address dumping and protect domestic industry.
Imposes an anti-dumping duty on polyurethane leather imports from or exported via the People's Republic of China, specifying tariff classifications, scope, producer-specific treatment (including a nil duty for a named producer), applicable per metre rates expressed in US dollars, and procedural conversion to Indian currency using government-specified exchange rates; duty effective for five years from notification publication.

GST payment deadline extension under the QRMP scheme for April 2022 tax in FORM GST PMT-06
Extension of the due date for depositing tax in FORM GST PMT-06 for April 2022 under the QRMP scheme until 27 May 2022. The Commissioner, on the Council's recommendations and under the relevant GST Rules, extends the time for payment of tax due under the proviso to section 39(7) of the Uttar Pradesh Goods and Services Tax Act, 2017, with deemed effect from 17 May 2022.

GST return filing deadline extension for FORM GSTR-3B for April 2022, with retrospective effect from 17 May 2022.
Extension of the due date for furnishing the return in FORM GSTR-3B for the month of April 2022 till 24 May 2022 under the Uttar Pradesh Goods and Services Tax framework. The notification is stated to be effective retrospectively from 17 May 2022.

GST payment due date extended for QRMP taxpayers to file FORM GST PMT-06 under Assam GST rule.
The Principal Commissioner of State Tax, Assam, under the proviso to sub-rule (3) of Rule 61 and the proviso to sub-section (7) of Section 39 of the Assam GST Act, has extended the due date for depositing tax in FORM GST PMT-06 for April, 2022; taxpayers under the QRMP scheme may deposit that tax until 27 May 2022, the notification being deemed issued on 17 May 2022.

Extension of return filing deadline for GSTR-3B April-due date extended under statutory provision and council recommendation.
The Principal Commissioner of State Tax, Assam, extended the due date for furnishing Form GSTR-3B for April 2022 until the 24th day of May, 2022, by Notification No. 48/2022-GST, issued under the Assam Goods and Services Tax Act and Rules on the recommendations of the Council; the notification is deemed to have been issued on 17 May 2022.