Nil-rated exemption for residential renting clarified to cover proprietor's personal-account residence rentals, excluding proprietorship-account lettings.
The notification inserts an explanation to S. No. 12 limiting the nil-rated exemption for renting of residential dwelling to cases 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, and omits S. No. 23A and related entries; the amendment is effective from the first day of January.

Reverse charge on essential oils amended to list additional HS codes and apply to both registered and unregistered persons.
Substitutes S. No. 3A in Notification No. 1128-F.T. to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90 and to specify essential oils other than citrus (peppermint and specified other mints). The entry indicates applicability as "Any unregistered person" and "Any registered person" and states the amendment is effective from the date declared in the notification.

GST exemption amendment expands exempted aquatic feed and adds husk of pulses, altering the Schedule of exempted goods.
The Schedule to Notification No. 1126-F.T. is amended by substituting S. No. 102 to specify exempted Aquatic feed (including shrimp and prawn feed), poultry feed, cattle feed and related items, and by inserting S. No. 102C to add Husk of pulses (including Chilka) and related concentrates; these amendments are deemed to have come into force from the commencement date stated in the notification.

GST rate amendments update classifications for ethyl alcohol, cereal residues, fruit-based drinks and school supply items.
Notification amends Schedule I, II and III classifications and rate entries by substituting descriptions: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with petrol and replaces the cereal residues entry with a detailed list including bracketed feed exclusions; Schedule II replaces entries to specify fruit pulp or fruit juice based drinks excluding carbonated fruit beverages and adds mathematical/geometry/colour boxes; Schedule III revises denatured ethyl alcohol entries while excluding alcohol supplied for petrol blending. The amendments are effective from January 1, 2023.

Delegation of rulemaking to Union Territory administrators and Lieutenant Governors for the Industrial Relations Code.
The administrators or Lieutenant Governors of specified Union Territories are directed, subject to the control of the President and until further order, to exercise the powers and discharge the functions of the appropriate Government under the Industrial Relations Code, 2020, to formulate rules only in the areas where those Union Territories are required to formulate rules either as appropriate Government or State Government.

Delegation of powers to Union Territory administrators to frame rules under the Occupational Safety, Health and Working Conditions Code, 2020.
The President directs that the Administrator or Lieutenant Governor of specified Union Territories shall, subject to presidential control and until further order, exercise the powers and discharge the functions of the appropriate Government or State Government under the Occupational Safety, Health and Working Conditions Code, 2020 to formulate rules where those Union Territories are required to do so under the Code.

Scientific research approval under Section 35 enables institutional deduction eligibility for specified assessment years after Gazette publication.
Indian Institute of Science Education and Research, Tirupati is approved under the University, College or Other Institution category for Scientific Research under clause (ii) of sub section (1) of Section 35 of the Income tax Act, 1961 read with Rules 5C and 5E of the Income tax Rules, 1962; the notification is effective from Gazette publication and applies to the specified subsequent assessment years.

Input tax credit reversal required after specified period unless supplier is paid; re availment allowed on payment to supplier.
A registered person who avails input tax credit on inward supplies (except reverse charge) but fails to pay the supplier the value plus tax within the statutory long stop must pay an amount equal to the ITC availed with interest when filing FORM GSTR 3B for the tax period immediately following expiry of that period; supplies without consideration and valuation additions are deemed paid for this purpose, and re availment of ITC is permitted upon subsequent payment to the supplier.

Exemption for residential renting clarified for proprietors renting in personal capacity; entry 23A omitted from rate schedule.
The notification amends the Mizoram SGST rate schedule by inserting an explanation to S. No. 12, specifying that the exemption for renting of a residential dwelling applies where a registered person who is proprietor of a proprietorship rents the dwelling in his personal capacity for use as his own residence and on his own account, and by omitting S. No. 23A and its entries; the amendment takes effect from 1 January 2023.

State tax rate amendment: classification of essential oils revised, altering taxable treatment for covered persons.
Substitution to S. No. 3A revises tariff headings in chapter 33 to cover specified HS codes and declares essential oils other than those of citrus fruit-including peppermint and various mints-applicable to both unregistered and registered persons; amendment effective from the first day of January, 2023 under section 9(3) of the Mizoram GST Act on Council recommendation.

State GST schedule amendment revises feed classifications and adds husk of pulses and concentrates to taxable goods.
Amendment to the Mizoram State Tax (Rate) notification substitutes the Schedule entry to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay and straw, supplements and additives, wheat bran and de oiled cake [other than rice bran], and inserts a new Schedule entry classifying husk of pulses including chilka and concentrates such as chuni or churi and khanda under the relevant tariff headings.

SGST rate amendments revise product entries and carve-outs, altering tax classification and applicability under schedules.
Amendment revises Schedule I to specify ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit, and to redefine bran, sharps and other cereal or legume residues with specified inclusions and exclusions; amends Schedule II to classify fruit pulp or fruit juice based drinks (excluding carbonated fruit beverages) and to classify mathematical, geometry and colour boxes; and amends Schedule III to treat ethyl alcohol and other denatured spirits as taxable under that head except for ethyl alcohol supplied for blending with motor spirit.

Special Additional Excise Duty rate for diesel amended, substituting prior tariff entry and taking effect 17 January 2023.
The notification substitutes the column (4) entry for S. No. 2 in the tariff table to amend the Special Additional Excise Duty applicable to diesel, issued under section 5A of the Central Excise Act read with the Finance Act, and takes effect on 17 January 2023 as a further amendment to Notification No. 04/2022-Central Excise.

Special Additional Excise Duty reduction on petroleum crude and aviation turbine fuel; substituted rates now in force.
Notification amends the Special Additional Excise Duty entries in the principal notification by substituting the column (4) entries to state Rs. 1,900 per tonne for petroleum crude and Rs. 3.50 per litre for aviation turbine fuel, exercising powers under the Central Excise Act and the Finance Act and stating that the substituted rates shall come into force on 17 January 2023.

Rental exemption scope expanded to include proprietors renting residential dwelling in personal capacity; certain entry omitted.
The amendment inserts an explanation to S. No. 12 clarifying 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 the renting is on his own account and not that of the proprietorship concern; it also omits S. No. 23A and related entries.

Amendment to State Tax Rate: substitution of tariff entries to list specified essential oils and apply to registered and unregistered persons.
The notification substitutes S. No. 3A in Notification No. 04/2017-State Tax (Rate) to list HS headings 3301 24 00 and specified 3301 25 series codes and to identify certain essential oils other than citrus (including peppermint and listed mints); the amendment applies to both registered and unregistered persons and is issued under sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017, coming into force on the first day of January, 2023.

GST notification amendment updates feed classifications and adds husk of pulses to the state tax schedule, effective January.
Amendment revises the GST Schedule by substituting the S. No. 102 entry to list aquatic feed (including shrimp and prawn feed), poultry feed, cattle feed and related items such as grass, hay, straw, supplements, additives, wheat bran and de-oiled cake (other than rice bran), and by inserting S. No. 102C to include husk of pulses (including Chilka) and certain concentrates (chuni or churi, Khanda) under headings 2302 and 2309; the amendment takes effect from the first day of January, 2023.

GST rate amendment updates commodity descriptions and reallocates items across state tax schedules effective at year start.
Notification substitutes descriptive entries in the State GST rate schedules: Schedule I (2.5%) amends ethyl alcohol for blending supplied to oil marketing companies or petroleum refineries and specifies bran, sharps and other cereal/legume residues with stated exclusions; Schedule II (6%) clarifies fruit pulp/juice-based drinks excluding carbonated fruit beverages and adds mathematical/geometry/colour boxes; Schedule III (9%) amends denatured ethyl alcohol entries to exclude alcohol supplied for blending with motor spirit. The amendments take effect from the first day of January, 2023.

Tariff value fixation for specified edible oils, metals and areca nut updates customs import valuation from mid-January.
The Central Board of Indirect Taxes & Customs, exercising powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal Customs (N.T.) notification to fix tariff values (US$ per metric tonne or per unit) for specified goods-including various palm and soybean oils, brass scrap, areca nut, and specified forms of gold and silver-and declares the amendment effective from 14 January 2023.

Customs duty exemption for COVID-19 vaccine imports by government enables duty-free importation for public health response.
Notification exempts imports of COVID-19 vaccines from the whole of basic customs duty when imported into India by the Central Government or State Governments, covering goods under Chapter 30 classified as COVID-19 vaccines and justified on public interest grounds; the measure is temporally limited and applies only to imports effected by the specified government entities.