GST rate amendment: specified goods reclassified and schedule entries revised, changing tax treatment effective from start of year.
Amendment substitutes specified product descriptions in Haryana GST schedules to clarify treatment of ethyl alcohol supplied for blending with motor spirit, other denatured spirits, certain cereal and legume residues and concentrates, fruit pulp or fruit juice based drinks (distinguished from carbonated fruit beverages), and school stationery items; these substituted entries alter classification-based GST incidence across the applicable schedules and are declared effective retrospectively from the start of the year.

Senior management definition added to ICDR regulations, expanding disclosure obligations to key managerial personnel and senior management.
The amendment adds a defined concept of senior management to the ICDR Regulations-covering core management team members one level below top executives, functional heads, Company Secretary and CFO-and revises the Companies Act-based definition of key managerial personnel. It inserts "senior management" alongside "key managerial personnel" across regulation 2, regulation 163, and multiple items in Schedule VI (Parts A, B, B-1) and Schedule VIII, thereby broadening disclosure, management and organisational-structure references in offer-document and issuer reporting requirements.

GST rules amendment redefines Authority functions, substitutes duty language, and omits multiple procedural rules with retrospective effect.
The Fourth Amendment Rules, 2022 (effective 1 December 2022) omit rule 122, rules 124 and 125, rule 134 and rule 137; amend rule 127 by replacing the marginal heading "Duties" with "Functions" and substituting the duty phrasing with language that the Authority "shall discharge the following functions"; and substitute clause (a) in the Explanation after rule 137 to define "Authority" as the Authority notified under subsection (2) of section 171 of the Act.

Protected banking systems require written, role-based access authorisation for employees, vendors, consultants, regulators, auditors, and other stakeholders.
Axis Bank computer resources supporting core banking and specified payment, switching and interbank messaging systems, along with associated dependencies, are declared protected systems under section 70 of the Information Technology Act, 2000. Access is limited to written-authorised designated employees, need-based authorised managed service provider and third-party vendor personnel, and case-specific authorised consultants, regulators, Government officials, auditors and stakeholders.

Protected banking systems: access is limited to bank-authorised employees, vendors, and case-specific consultants, regulators, officials, auditors, and stakeholders.
Canara Bank's critical banking computer resources and associated dependencies are protected systems under section 70 of the Information Technology Act, 2000. Access is confined to bank employees with written authorisation, authorised contractual managed-service-provider or third-party-vendor team members requiring need-based access, and consultants, regulators, Government officials, auditors and stakeholders with case-specific written authorisation. Protected-system status takes effect upon publication in the Official Gazette.

Protected systems designation restricts access to authorised bank employees, vendors, and approved external stakeholders for critical banking infrastructure.
Kotak Mahindra Bank's critical computer resources, including core banking, payment, transfer, switching and interbank financial messaging systems, together with associated dependencies, are declared Protected Systems under section 70 of the Information Technology Act, 2000. Access is authorised only for writtenly authorised bank employees, need-based managed-service and vendor personnel, and case-specific consultants, regulators, Government officials, auditors and stakeholders. The designation takes effect upon publication in the Official Gazette.

Protected-system designation restricts access to critical email infrastructure only through written, need-based or case-specific authorisation.
Computer resources comprising the National Informatics Centre's email infrastructure, its Critical Information Infrastructure and associated dependencies are classified as protected systems under section 70 of the Information Technology Act, 2000. Access requires written authorisation for designated employees, need-based contractual service-provider or vendor personnel, and case-by-case authorised consultants, regulators, Government officials, auditors and stakeholders. The designation takes effect upon publication in the Official Gazette.

Customs valuation assistance: designated checks and declaration requirements for goods suspected of undervaluation under automated procedures.
The Rules create a process for identifying imported goods suspected of undervaluation through written references and internal review, using a Screening Committee for preliminary scrutiny and an Evaluation Committee for detailed data-driven examination. Where undervaluation is likely, the Evaluation Committee's report shall specify identified goods with 8-digit HS codes, brands, a precautionary unit value, the Unique Quantity Code, technical specifications to be declared, additional importer obligations and checks, and an initial one-to-two year validity; the Board may then issue an Order implemented via the Customs Automated System and subject to periodic review and specified exceptions.

Assignment of tax functions: Superintendent of State Tax designated to exercise specified GST investigatory and procedural powers from January.
The Superintendent of State Tax is assigned specific administrative and procedural GST functions under the Assam Goods and Services Tax Act and Rules, modifying a prior order and subject to prescribed limitations; the assignment includes investigatory and procedural powers under the identified Act provision and Rule sub rules and is effective from the first day of January.

Exemption for residential renting to proprietor clarified; conditions and scope defined and a related entry omitted effective retroactively.
The notification inserts an explanation limiting the residential dwelling rental exemption to situations where a registered person, being the proprietor of a proprietorship concern, 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; additionally, S. No. 23A and related entries are omitted, with the amendments made effective from the stated date.

GST amendment substitutes essential oils tariff entries, adjusting applicability to registered and unregistered persons under state notification.
The State GST notification substitutes table entry 3A to revise tariff classifications and to list specified essential oils other than citrus, naming peppermint and certain other mints; the substitution applies to both unregistered and registered persons and is declared effective from the first day of January, 2023.

GST schedule amendment revises feed and pulse husk classifications, altering entries and adding a new tariff heading.
Amendment revises Schedule entries: substituting S. No. 102 to list aquatic feed (including shrimp and prawn feed), poultry feed, cattle feed and related items (grass, hay, straw, supplements, additives, wheat bran and de-oiled cake [other than rice bran]); and inserting S. No. 102C to classify under tariff headings 2302 and 2309: Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda. The amendment is effective from 1 January 2023.

GST rate amendments: specified substitutions for ethyl alcohol, cereal residues, beverages and stationery entries take effect from January.
The State Government, under sections 9(1) and 15(5) of the Madhya Pradesh GST Act, amends the departmental notification of 29 June 2017 effective 1 January 2023 by substituting tariff descriptions in three Schedules: (i) Schedule I recasts ethyl alcohol as supplies to Oil Marketing Companies or refineries for blending and redefines bran and cereals residues with explicit exclusions for certain animal and poultry feeds; (ii) Schedule II narrows fruit pulp/juice based drinks to exclude carbonated beverages and adds mathematical/geometry/colour boxes; (iii) Schedule III excludes ethyl alcohol supplied to Oil Marketing Companies or refineries from the denatured alcohol entry.

Exemption for residential renting: proprietors' personal-capacity lettings covered as exempt; a related entry is omitted.
The amendment inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling applies 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; additionally S. No. 23A and its entries are omitted, and the changes take effect from the first day of January, 2023.

GST rate amendment: specified essential oils added to state tax schedule; applies to all persons under state law.
Amendment substitutes S. No. 3A in the schedule to Notification No. 4/2017-State Tax (Rate) to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90, covering specified essential oils other than those of citrus fruit (including peppermint and various mints). The substitution applies to any unregistered and any registered person and takes effect from the notification's stated commencement date.

GST rate amendment expands feed and pulse husk classifications, altering taxable treatment under State GST law.
The State Government amends the Schedule to Notification No. 2/2017-State Tax (Rate) by substituting the Schedule entry for feed at S. No. 102 to include aquatic feed (including shrimp and prawn feed), poultry feed, cattle feed and specified feed components, and by inserting S. No. 102C to list husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda); these changes take effect from the 1st day of January, 2023 under the Tripura SGST framework.

Tax rate amendments revise GST schedule entries, clarifying product classifications and specific exemptions for alcohol and feeds.
Amendment revises specific Tripura SGST rate schedule entries: Schedule I (2.5%) substitutes ethyl alcohol limited to supplies to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and restates bran and cereal residues with explicit exclusions; Schedule II (6%) clarifies fruit pulp/juice based drinks to exclude certain carbonated beverages and replaces the educational drawing aids entry; Schedule III (9%) excludes from denatured spirits the ethyl alcohol supplied for blending with motor spirit. The changes are effective from 1 January 2023.

Credit default swaps permitted for AIFs subject to Board-specified conditions and custodian requirements.
Amendments add a Master Direction-based definition of credit default swaps and authorize Category I AIFs to engage in hedging, including credit default swaps, while permitting Category II and Category III AIFs to buy or sell credit default swaps, all subject to conditions specified by the Board. Sponsors or Managers of Category I and Category II AIFs transacting in credit default swaps must appoint a custodian registered with the Board and comply with Board-specified terms and conditions.

Registration fee requirement mandates periodic triennial payments by registrars to an issue and share transfer agents.
Paragraph 1AA of Schedule II requires a registrar to an issue and share transfer agent holding a certificate of registration to keep registration in force by paying a registration fee every three years from the sixth year after grant of the certificate (or from the date of initial registration where applicable), with distinct fixed fees prescribed for Category I and Category II registrars.

RoDTEP rates revised for 432 HS codes; revised Appendix 4R effective 16 Jan-30 Sep 2023.
The Central Government has notified a revised RoDTEP Appendix 4R to correct apparent errors and anomalies in previously notified rates and caps for 432 HS codes; the revision amends eligible export items, RoDTEP rates (percentage of FOB or fixed quantum) and per unit caps and is published on the DGFT portal. The revised Appendix applies for a specified export period and further changes will follow to align with the Scheme's budgetary framework and Foreign Trade Policy provisions.