Reverse charge liability applies when registered persons receive specified peppermint and mint essential oils from unregistered suppliers.
Reverse charge liability is revised for supplies of specified non-citrus essential oils, including peppermint and identified mint oils. Where these oils are supplied by an unregistered person, tax is payable by any registered person receiving the supply. The amendment takes effect from 1 January 2023.

Reverse charge applies to specified essential oils; registered recipients liable when suppliers are unregistered.
The notification substitutes S. No. 3A in Notification No. 4/2017 to subject specified essential oils (listed by tariff codes and described as certain peppermint and other mint oils) to the reverse charge mechanism under sub-section (3) of section 9 of the CGST Act, allocating tax liability to the registered recipient where the supplier is unregistered; effective from 1 January 2023.

Reverse charge on specified essential oils under IGST Act applies to supplies from unregistered persons to registered persons.
Amendment under section 5(3) of the Integrated Goods and Services Tax Act substitutes the Table entry for S. No. 3A to list specific HS codes and descriptions for essential oils other than citrus (including peppermint and other mints) and specifies applicability by listing "Any unregistered person" and "Any registered person"; the amendment takes effect from 1 January 2023.

Reverse charge on specified essential oil supplies: amendment designates liable persons and updates applicable tariff entries.
The amendment to Notification No. 4/2017 substitutes S. No. 3A to list HS codes 33012400, 33012510, 33012520, 33012530, 33012540 and 33012590 covering "essential oils other than those of citrus fruit" (including peppermint and other mints) and designates liability columns naming "Any unregistered person" and "Any registered person." The change is made under sub section (3) of section 7 of the UTGST Act and is effective from 1 January 2023.

Amendment to State GST rates expands feed classifications to include aquatic, poultry, cattle feed and pulse husk coverage.
The State tax rate schedule is amended to substitute the feed-related entry to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and to insert a new entry covering husk of pulses (including chilka) and specified concentrates (including chuni or churi, khanda); the changes are effected by executive notification and take effect from the first day of January 2023.

Amendment to state GST rate notification updates feed classifications and adds husk of pulses and concentrates entry effective January.
Amendment revises the Schedule to Notification No.2/2017-State Tax (Rate) by substituting the entry for serial number 102 to specify aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed, grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and by inserting a new entry 102C covering headings 2302 and 2309 for husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda). The amendment is effective from the first day of January, 2023.

State GST exemption schedule expands feed coverage and adds pulse husk and concentrate products to exempt entries.
The Arunachal Pradesh State GST exemption schedule is amended with effect from 1 January 2023. The feed entry is substituted to cover aquatic, poultry and cattle feed, including grass, hay, straw, supplements and additives, wheat bran, and de-oiled cake other than rice bran. A new entry covers husk of pulses, including chilka, and concentrates including chuni/churi and khanda under tariff headings 2302 and 2309.

GST exemption amendment expands exempted feed items and adds pulse husk and concentrates, effective early next year.
The notification amends the CGST rate schedule by substituting the S. No. 102 entry to specify aquatic feed (including shrimp and prawn), poultry feed and cattle feed with explicit inclusions of grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and inserts S. No. 102C under tariff headings 2302 and 2309 to exempt husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda); effective 1 January 2023.

Absolute exemption from IGST on specified aquatic, poultry and cattle feeds and pulse husks for inter state supplies.
The notification amends the IGST rate schedule to grant absolute exemption for inter state supplies of aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed (including grass, hay, straw, supplements, additives, wheat bran and de oiled cake other than rice bran), and inserts a new entry exempting husk of pulses (including Chilka) and certain concentrates (including chuni or churi, Khanda) under the relevant tariff headings.

UTGST exemption expanded to include specified animal and poultry feeds and pulse husks, extending intra territory tax relief.
Amendment to the UTGST rate notification substitutes the entry at serial number 102 to exempt aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed, and related items (grass, hay, straw, supplements, additives, wheat bran and de-oiled cake other than rice bran), and inserts serial number 102C to exempt husk of pulses (including Chilka) and concentrates including chuni/churi and khanda, effective from the 1st day of January, 2023.

GST rate amendments revise taxable descriptions for alcohol, feed and beverages, changing classification and applicable rates from next year.
Amendment substitutes descriptive entries in Schedules I, II and III of the State GST rate notification: Schedule I refines entries for ethyl alcohol for blending and for bran/sharps and cereal/legume residues (with specified exclusions); Schedule II refines entries for fruit pulp/fruit-juice based drinks and for mathematical/geometry/colour boxes; Schedule III refines the entry for denatured ethyl alcohol and other spirits to exclude ethyl alcohol supplied for blending with motor spirit. The changes take effect from the first day of January following issuance.

SGST rate amendment revises classification for ethyl alcohol, cereal residues and fruit drinks, changing applicable rate categories.
The Sikkim SGST rate notification substitutes Schedule entries to (a) specify ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit under the 2.5% category and to redefine bran, sharps and cereal residues while excluding certain animal feeds and concentrates; (b) redefine 6% entries to cover fruit pulp or fruit juice based drinks excluding carbonated fruit beverages and to list mathematical, geometry and colour boxes; and (c) replace the 9% entry for denatured ethyl alcohol to exclude alcohol supplied for blending with motor spirit. Effective 1 January 2023.

GST rate classification revises treatment of blending alcohol, bran residues, fruit drinks, educational boxes and denatured spirits.
Arunachal Pradesh GST rate schedules are amended from 1 January 2023. The concessional rate classification is revised for ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit and for specified bran and cereal or leguminous-plant residues, subject to stated exclusions. Fruit pulp or fruit juice-based drinks and educational boxes are reclassified under Schedule II. Denatured ethyl alcohol and other denatured spirits are covered under Schedule III, excluding ethyl alcohol supplied for blending with motor spirit.

GST rate amendment: reclassification of ethyl alcohol, food residues, beverages and school supplies alters taxable treatment.
Amendments substitute entries in Schedules I, II and III of the CGST rate notification to reclassify ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending, to exclude such blending supplies from the denatured spirits entry, to redefine bran and cereal residues with exclusions, to recast fruit pulp or fruit juice based drinks excluding certain carbonated beverages, and to clarify mathematical, geometry and colour boxes, thereby changing taxable classification and rate application for those items.

IGST rate amendment revises classifications for ethanol blending, animal feed residues and beverages, altering applicable tax rates.
The notification amends the IGST rate schedule by substituting entries: ethyl alcohol at 5% limited to supplies to oil marketing companies or petroleum refineries for blending with motor spirit; bran and other cereal or leguminous residues at 5% with specified exclusions for aquatic, poultry and cattle feeds and certain concentrates; fruit pulp or fruit juice based drinks at 12% excluding carbonated fruit beverages; mathematical and geometry boxes at 12%; and ethyl alcohol and denatured spirits at 18% excluding alcohol supplied for blending with motor spirit.

UTGST rate amendments: specified goods reclassified and descriptions refined, altering applicable tax treatment from next January.
The notification amends the UTGST rate schedules by substituting specific entries: clarifying ethyl alcohol supplied for blending with motor spirit in Schedule I (2.5%); redefining bran, sharps and related cereal residues (Schedule I); refining fruit pulp/juice based drinks and excluding certain carbonated beverages (Schedule II, 6%); updating descriptions of mathematical, geometry and colour boxes (Schedule II); and specifying denatured ethyl alcohol and other spirits while excluding alcohol for blending with motor spirit (Schedule III, 9%). The amendments take effect from the first day of January following publication.

Sea cargo manifest compliance period under the transhipment regulations is extended through 31 December 2023.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the applicable period from 31 December 2022 to 31 December 2023. The amendment is effective from its publication in the Official Gazette.

Tariff value fixation for specified imports establishes new customs valuation figures and replaces prior tariff tables.
The Board, invoking authority under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars for listed imported goods - edible oils, brass scrap, specified gold and silver categories linked to concessional entries, and areca nut - identifying goods by tariff items and stating the applicable tariff value units for customs valuation; the substituted tables furnish the operative tariff values and an effective date for the amendment.

Concessional import duty extension for edible oils and lentils continues by substituting the terminal year in customs notifications.
Amendment extends concessional import duty treatment for specified edible oils and lentils by substituting the terminal year in paragraph 2 of Notification No. 48/2021-Customs and Notification No. 49/2021-Customs, thereby continuing the period of application; the change is limited to the date substitution and does not modify eligibility criteria or tariff conditions.

Tariff concessions under India-Australia ECTA: revised customs duty schedule and AIDC rates, affecting imports from Australia, effective early January.
Notification No. 64/2022 substitutes TABLE I and TABLE II of Notification No. 62/2022 to set revised Basic Customs Duty rates for numerous tariff items and specified Additional Import Duty Component entries for selected headings, thereby implementing the next tranche of tariff concessions under the India-Australia ECTA; the amendment is promulgated under powers of the Customs Act and comes into force on 1 January 2023.