Customs appointment for specified airport purposes adds an airport for unloading and loading of baggage under customs rules.
The notification amends the principal customs notification by inserting a new table entry designating Agartala airport in Tripura for the specific purpose of unloading of baggage and loading of baggage, thereby adding that airport to the list where limited customs baggage-handling operations are permitted under the existing notification framework.

Prior notice requirement: submit notice via common portal before excavation; licensee must disclose infrastructure and precautions, or excavation may proceed.
Any person exercising a legal right to dig or excavate likely to affect telegraph infrastructure must submit a notice via the designated common portal containing identity, contact, timing, location and purpose. The licensee must promptly disclose relevant telegraph infrastructure details and precautionary measures through the portal; the excavator must follow those measures. If no licensee provides required details within the prescribed time, the excavator may proceed. Damages caused to duly placed telegraph infrastructure attract liability in the form of damage charges computed on restoration expenses.

GST Rules amendment: omission and substitution of specified rules redefines Authority functions under the Act.
Maharashtra amends the Maharashtra GST Rules by omitting rules 122, 124, 125, 134 and 137, substituting in rule 127 the marginal heading "Functions" for "Duties" and replacing duty-oriented wording with a provision that the Authority shall discharge specified functions; and by substituting clause (a) of the Explanation after rule 137 to define Authority as the body notified under sub-section (2) of section 171 of the Act.

Appellate authority under Odisha GST: revised appeal forums assigned by original adjudicator and distinct filing periods for taxpayers and officers.
Rule 109A is substituted to allocate appeal forums by the rank of the original adjudicating officer: decisions of an Additional Commissioner are appealed to the Special Commissioner (Appeals); decisions of Joint Commissioner, Deputy Commissioner, Assistant Commissioner, State Tax Officer or Additional State Tax Officer are appealed to the Additional Commissioner (Appeals); and decisions of Assistant Commissioner or State Tax Officer or Additional State Tax Officer are appealed to the Joint Commissioner (Appeals). Aggrieved persons have three months to appeal; officers directed to appeal have six months from communication of the order.

Government majority ownership exemption continues despite change in control, allowing central government to grant regulatory relief.
The amendment empowers the Central Government to exempt any listed entity from any or all provisions where the Central Government, State Government or public sector company, alone or in combination, directly or indirectly holds majority shares, voting rights or control; the exemption remains valid for the period specified irrespective of any subsequent change in control of the listed entity.

Anti-profiteering enforcement: Competition Commission empowered to assess if tax benefits led to commensurate price reductions.
Empowers the Competition Commission of India to determine whether input tax credits availed by a registered person or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services supplied by that person, under the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council and by exercise of powers under section 171(2).

Proper officer assignment authorises assessment and return scrutiny for specified taxpayers through the prescribed Scrutiny Module procedure.
Proper-officer functions for assessment under section 73 and return scrutiny under section 61 are assigned to the Additional Commissioner (ST) (FAC), Abids Division, for specified listed taxpayers. The assignment covers the financial years 2019-20, 2020-21 and 2021-22 according to the tasks indicated against each taxpayer. Assessments for the listed cases must be undertaken only through the Scrutiny Module and by following the prescribed procedure under the TGST and CGST Acts, 2017.

Special Additional Excise Duty adjustment for diesel modifies export duty rate under central excise notification, effective immediately.
Notification No. 02/2023 further amends Notification No. 04/2022 by substituting the entry in the Table against S. No. 2, column (4) with "Rs. 5 per litre", thereby altering the Special Additional Excise Duty applicable to the specified export tariff item; the amendment is made under the Central Excise Act and Finance Act and comes into force on the 3rd of January, 2023.

Special Additional Excise Duty rates amended for petroleum crude and aviation turbine fuel, effective early January.
The Government, invoking section 5A of the Central Excise Act and section 147 of the Finance Act, substitutes the column (4) entry against S. No. 1 with a revised rate for petroleum crude and substitutes the column (4) entry against S. No. 2 with a revised rate for aviation turbine fuel; the amendment is effective from the 3rd day of January, 2023.

Residential renting exemption clarified: proprietors renting personal residences qualify only when rented in personal capacity, not via their business.
The notification amends the exemption entry to state that renting of a residential dwelling to a registered person is exempt where the registered person, being a proprietor, rents the dwelling in his personal capacity for use as his own residence and the renting is on his own account and not that of the proprietorship; additionally, serial number 23A and its entries are omitted, effective from the first day of January, 2023.

Reverse charge mechanism: recipient must pay state GST on specified non citrus essential oils supplied intra state.
Amendment specifies certain essential oils other than citrus, including Mentha arvensis, by HS headings and makes the recipient liable to pay State GST under the reverse charge mechanism for intra State supplies; applicability extends to both registered and unregistered recipients. The amendment takes effect on the first day of January, 2023.

GST notification amendment updates feed and pulse-husk classifications, clarifying covered goods and updating Schedule entries.
The notification amends the GST Schedule by substituting the feed entry to cover aquatic feed including shrimp and prawn feed, poultry feed and cattle feed (including grass, hay and straw, supplements and additives, wheat bran and de-oiled cake other than rice bran) and by inserting a new entry for husk of pulses including Chilka and concentrates described as chuni/churi and khanda; the amendment takes effect on the first day of January following publication.

Tax rate amendments: Kerala revises GST schedule descriptions and classifications affecting alcohol, feed residues and beverages.
The Government amends G.O. (P) No.62/2017/TAXES by substituting entries in Schedules I, II and III to refine taxable descriptions: Schedule I (2.5%) defines ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and revises residues from cereals/leguminous plants with specified exclusions; Schedule II (6%) clarifies fruit pulp/juice based drinks and mathematical/geometry/colour boxes; Schedule III (9%) covers denatured ethyl alcohol and other spirits while excluding ethyl alcohol supplied for blending with motor spirit. The amendments commence on the first day of January next year.

Odisha GST rules amend registration, require reversal of input tax credit for supplier non-filing, and tighten e commerce reporting.
The Odisha GST Rules amendments revise registration verification and forms, create Rule 37A requiring reversal of input tax credit if a supplier fails to file outward-supply details by specified deadlines with re availment upon supplier compliance, tighten invoicing and e-commerce reporting (including TCS/section 9(5) reporting and consolidated rate-wise tables), establish electronic intimation and seven day remediation under Rule 88C with recovery on non-compliance, enhance refund documentation for unregistered claimants, and introduce appellate withdrawal procedures and corresponding form changes.

Exemption for residential renting clarified to include proprietors renting personal residence and omits a separate notification entry.
The notification inserts an explanation that the exemption for renting of residential dwelling covers services where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and its related entries are omitted, with the amendment taking effect from the specified commencement date.

GST amendment on essential oils changes notified classification and tax applicability for specified mint oils.
Amendment substitutes entry 3A in the Schedule to Notification No. 38/1/2017-Fin(R&C)(4/2017-Rate), listing HS codes and specifying essential oils other than citrus-including peppermint and named mint varieties-and states applicability to "Any unregistered person" and "Any registered person", effective from the first day of January, 2023.

GST classification amendment: substituted and inserted Schedule entries for animal feeds and pulse husks, changing taxable descriptions.
The notification amends the Goa GST Schedule by substituting the S. No. 102 entry to specify aquatic, poultry and cattle feeds (including grass, hay, straw, supplements, additives, wheat bran and de-oiled cake other than rice bran) and by inserting a new S. No. 102C covering husk of pulses (including Chilka), concentrates (chuni or churi) and Khanda under headings 2302 and 2309; the amendments take effect from the first day of January, 2023.

GST rate amendments update taxable classifications for ethyl alcohol, agricultural residues, fruit drinks and stationery boxes, effective soon.
The notification amends Goa GST classifications by substituting entries: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit and revises bran and cereal residue descriptions with exclusions; Schedule II revises fruit pulp/juice based drinks (excluding certain carbonated beverages) and substitutes entries for mathematical, geometry and colour boxes; Schedule III redefines denatured ethyl alcohol and spirits while excluding supplies to Oil Marketing Companies or petroleum refineries for blending. The amendments take effect from the first day of January, 2023.

GST notification amendment substitutes tariff entries to define essential oils scope and applicability for registered and unregistered persons.
Amendment substitutes serial number 3A in an Odisha GST notification to list specified HS codes and to define the covered goods as essential oils other than citrus, expressly including peppermint (Mentha piperita) and specified other mint oils; the amendment cites the authority of section 9(3) of the Odisha GST Act and states applicability to both registered and unregistered persons, effective from the stated commencement date.

GST schedule amendment adds aquatic, poultry and cattle feeds and inserts husk-of-pulses entry, altering classifications.
The State Government, invoking sub-section (1) of section 11, amends the Finance Department GST Schedule by substituting the S. No. 102 entry to include aquatic feed (shrimp and prawn), poultry and cattle feeds and specified feed inputs, and by inserting a new entry 102C under tariff headings 2302 and 2309 for husk of pulses (including Chilka), concentrates (chuni or churi) and Khanda, effective from 1st January, 2023.