Amendment to GST notification: substitution of fly ash product descriptions alters classification under state GST.
Under the proviso to sub-section (1) of section 10 of the Telangana GST Act, the State Government, on the Council's recommendation, substitutes the entry in column (3) against serial number 4 in the referenced notification with "Fly ash bricks; Fly ash aggregates; Fly ash blocks", effecting a reclassification in the notification table; the amendment is published in the Extraordinary Gazette and takes effect from the stated commencement date.

GST amendment: inclusion of fly ash bricks, fly ash aggregates and fly ash blocks in the notified goods list.
Amendment substitutes the entry at serial number 4, column (3) of the Table in G.O.Ms.No.103 (Dt.04-09-2019) with "Fly ash bricks; Fly ash aggregates; Fly ash blocks." The amendment is made under sub-section (2) of section 23 of the Telangana Goods and Services Tax Act, 2017 and takes effect from 18th July, 2022.

Special Additional Excise Duty on diesel increased, amending the excise notification and raising the applicable duty rate.
Amendment increases the Special Additional Excise Duty on Diesel by substituting the previous entry in the Table of Notification No. 04/2022-Central Excise with a revised per litre duty; the Central Government exercised powers under the Central Excise Act and the Finance Act and brought the change into force the day following notification.

Special Additional Excise Duty amended for petroleum crude and ATF, establishing revised rate structure and coming into force mid-October.
Government amends the principal Central Excise notification to substitute new entries in the Table: replacing the rate for production of petroleum crude (S. No. 1) with a revised per tonne duty and replacing the rate for export of Aviation Turbine Fuel (S. No. 2) with a revised per litre duty, effected under statutory tax powers and specifying the date the revisions come into force.

Input tax credit compliance tightened as Assam GST amendments revise filing, refund and electronic credit ledger rules.
The Assam Goods and Services Tax (Amendment) Act, 2022 revises the Assam GST framework on input tax credit, outward supply reporting, return filing, refunds and related compliance. It substitutes the rules on communication of inward supplies and credit, omits the earlier matching provisions, and prescribes revised conditions, restrictions and deadlines, including the 30 November cut-off in place of September-linked dates. The amendment also updates interest on wrongly availed and utilised credit, electronic credit ledger usage, late fee provisions and refund limitation periods.

Tariff value fixation updated for imported commodities, revising US dollar baseline values for oils, metals and areca nut.
The notification amends the customs tariff schedule by substituting three tables to fix tariff values in US dollars for specified imported goods, including edible oils (various palm and soybean oil entries), brass scrap, areca nuts, and defined forms of gold and silver, and provides explanatory qualifications for certain precious metal entries; the amendment is effected under section 14(2) of the Customs Act, 1962 and specifies an effective date for the new values.

Wheat flour export rules updated: limited exports allowed under Advance Authorisation, EOUs, SEZs and 180-day export deadline.
Export of Wheat Flour (Atta) under HS code 1101 is permitted only against Advance Authorisation and by EOUs and SEZ units, solely from imported wheat; domestic wheat procurement for export is prohibited. EOUs/SEZs must pre-import wheat, export resultant flour within 180 days, comply with actual user conditions, forbid transfer of imported raw material including job work, export entire milling output except approved wastage, and produce the imported wheat Bill of Entry at export clearance. A separate Export Authorisation will permit a capped quantity under notified modalities.

Specified Person status for sovereign wealth fund enables tax exemption for qualifying Indian investments subject to compliance.
Specification of the sovereign wealth fund Norges Bank On Account Of The Government Pension Fund Global as a specified person for exemption under the income-tax exemption clause for income from investments in India made on or after publication and on or before the thirty-first day of March two thousand thirty, subject to conditions: timely return filing, statutory audit with prescribed audit report, quarterly electronic reporting, maintenance of segmented accounts, continued ownership and control by the Government of Norway, regulation under Norwegian law, earnings credited to government-designated account, prohibition on borrowings for investment in India, asset vesting in the Government on dissolution, and no day-to-day participation in investees.

Input tax credit compliance: ITC must be reversed or paid where supplier payment is not made within the statutory timeline.
Amendments revise compliance, return-filing, and input tax credit reconciliation under the Maharashtra GST Rules. They add suspension triggers for prolonged non-filing of monthly or quarterly returns, remove multiple references to FORM GSTR-2, require reversal or payment of availed ITC if supplier payment is not made within the statutory period with re-availment permitted upon subsequent payment, and omit several rules and forms while updating refund and registration form requirements.

Commencement date set for amendment provisions, bringing specified Maharashtra GST Amendment sections into force.
The Government of Maharashtra, under subsection (2) of section 1 of the Maharashtra GST Amendment Act, 2022, appointed 1 October 2022 as the date on which the provisions of sections 2 to 15, except section 13, shall come into force, thereby making those amendment provisions operative from that date.

Tax exemption for specified pension funds subject to compliance, reporting, governance, and borrowing restrictions for India investments.
The Central Government specifies 2589555 Ontario Limited as a specified person eligible for exemption under clause (23FE) for investments in India, subject to conditions: timely filing of income-tax returns, furnishing Form No. 10BBC, quarterly intimations in Form No. 10BBB, maintaining segmented accounts, remaining regulated under Ontario law, administering assets only to meet statutory obligations and defined contributions for beneficiaries, prohibition on borrowings for making investments in India, restriction on day-to-day participation in investees, and preservation of assets and earnings solely for participants or beneficiaries; breach voids eligibility.

Designation of Appellate Commissioners: specified officials authorised to hear transfer pricing and international tax appeals under appeal provisions.
The Central Board of Direct Taxes designates specified Commissioners of Income tax (Appeals), identified by headquarters in the annexed Schedule, to exercise delegated appellate powers over appeals arising under the statutory appeal provisions, specifically covering cases where orders passed by Transfer Pricing or International Taxation officers include grounds relating to arm's length pricing and related penalties; the Schedule maps each appellate commissioner to originating income tax authorities and the classes of cases they will hear.

Special Economic Zone designation: IT/ITES SEZ in Telangana notified, Approval Committee constituted and deemed Inland Container Depot.
Notification designates 2.900 hectares in Nanakramguda Village, Telangana, as a Special Economic Zone for IT/ITES proposed by M/s. Google Connect Services India Pvt. Ltd., recording grant of approval under the SEZ Act for development, operation and maintenance. It lists the survey numbers and areas, constitutes an Approval Committee comprising specified ex officio members and a developer representative, and appoints 12th October, 2022 as the date from which the SEZ is deemed an Inland Container Depot under the Customs Act.

Export quota for broken rice applies only to letters of credit opened before the specified notification, restricting eligible exports.
Notification fixes a time limited export quota of 3,97,267 MT for only broken rice (HS Code 1006 40 00) for 2022 23, applicable until 31 March 2023, while the item's export policy remains 'Prohibited'. Allocation is limited to exports supported by letters of credit opened before Notification No.31/2015 2020 dated 8 September 2022 and where the SWIFT/message exchange occurred prior to that date; distribution procedure will be separately notified by the Directorate General of Foreign Trade.

Threshold reduction under Rule 48 lowers the specified turnover limit for state tax applicability, effective from notified date.
The notification amends the principal State tax notification by substituting, with effect from the first day of October, 2022, the words "twenty crore rupees" with the words "ten crore rupees" in the first paragraph, thereby changing the monetary turnover threshold specified in Notification No. 13/2020 - State Tax dated 31st March, 2021.

Limitation period extension preserves authority to issue show cause notices and allows delayed refund claims after pandemic exclusion.
Extension of the statutory limitation for issuance of show cause notices and recovery orders is directed for specified tax periods, with a pandemic-affected interval excluded from computation of limitation for both issuance of orders relating to recovery of erroneous refunds and for filing statutory refund applications; the measure is made effective from the commencement of the excluded interval under the administrative power to extend limitation.

Rescission of State Tax notification withdraws an earlier tax-rate order while preserving prior actions' legal validity.
The government rescinds the earlier State Tax (Rate) notification No. 45/2017 by exercising statutory power to alter tax-rate notifications on the Council's recommendation, while expressly preserving validity of actions or omissions completed prior to the rescission and specifying the rescission's commencement date to delimit its temporal effect.

GST description change: substitution of goods entry to list fly ash bricks, aggregates and blocks with retrospective effect.
Amendment to a State GST rate notification substitutes the goods description at serial number 1 with "Fly ash bricks; Fly ash aggregates; Fly ash blocks" in Notification No. 02/2022-State Tax (Rate); issued under statutory powers and effective from 18th July, 2022.

GST rate amendment: substitution of the prescribed State tax rate in the principal notification, altering the notified tax entry.
The notification amends the principal Notification No. 3/2017-State Tax (Rate) by substituting the entry in column (4) against S. No. 1 of the TABLE with 6%, effected under the statutory power on the Council's recommendation and brought into force on the 18th day of July, 2022.

International branch campus registration permits accredited foreign education providers to offer recognised finance and technology programmes under continuing regulatory oversight.
Foreign Universities must rank within the top 500 of the latest QS global overall or subject ranking, while Foreign Educational Institutions must be reputable in their home jurisdiction. Applicants must demonstrate financial capacity, suitable infrastructure and continuity of operations, and file governance approval, academic and financial plans, student-contingency arrangements, a degree-equivalence undertaking and a home-jurisdiction quality audit. Following expert appraisal, the Authority may grant in-principle approval, followed by conditional or unconditional registration.