GST special procedure notification amended to insert the effective date and deem the change from an earlier date.
The Government of Andhra Pradesh amended Notification G.O.Ms. No. 383 under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, by inserting the words and figures "with effect from 1st day of January 2024" after the phrase notifying the special procedure to be followed. The amendment is stated to be deemed inserted with effect from 31 July 2023, thereby adjusting the commencement language of the earlier special procedure notification.

Specified actionable claim inclusion of gambling activities expands taxable classification under state GST notification framework.
Insertion of S. No. 227A in Schedule IV establishes a specified actionable claim category limited to actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, with S. Nos. 228 and 229 omitted and an Explanation added to align undefined terms with meanings in the State, Integrated and Union Territory GST Acts; the amendment commences on the first day of October, 2023.

De-notification of SEZ area reduces notified zone after statutory approvals and compliance under SEZ Act.
De-notification removes 1.97 hectares from the sector-specific SEZ for IT and ITES at Doddanakundi, reducing the notified area to 2.63 hectares after developer proposal, State approval, and Development Commissioner recommendation; the de-notified land will be used for IT infrastructure for non-SEZ units and the Central Government acted under the Special Economic Zones Act, 2005 and the Special Economic Zones Rules, 2006.

Tariff value fixation updates customs schedule for edible oils, brass scrap, areca nut and specified gold and silver forms.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to fix unit tariff values for categories of edible oils, brass scrap (all grades), areca nut, and specified forms of gold and silver, restating commodity descriptions and units; most entries remain numerically unchanged. The amendment is promulgated under the statutory customs valuation power and is declared to come into force on the stated commencement date, with departmental certification and reference to the principal notification and prior amendment.

Import prohibition of human embryos and human gametes under ART (Regulation) Act and Surrogacy (Regulation) Act now implemented.
Amendment imposes a prohibition on the importation of human embryos and human gametes under the import classification for other products in Chapter 05 of the ITC(HS), explicitly changing the policy condition for the affected item to 'Prohibited' in accordance with the ART (Regulation) Act and the Surrogacy (Regulation) Act.

Investor Protection Fund: transferred unclaimed amounts shall not accrue interest and remain claimable under Board procedure.
Regulation 18(16) is amended to substitute punctuation in sub-clause (f), to provide that amounts transferred to the Investor Protection and Education Fund shall not bear interest, and to insert sub-clause (g) enabling persons to claim unclaimed or unpaid amounts transferred to that Fund in the manner specified by the Board.

Investor Protection and Education Fund: transferred amounts shall not bear interest and may be claimed as specified.
Amendment to Regulation 18(6) adds a proviso that amounts transferred to the Investor Protection and Education Fund shall not bear interest and inserts a sub-clause permitting the claim of unclaimed or unpaid amounts transferred to that Fund in a manner to be specified by the Board; a punctuation correction in sub-clause (e) is also effected.

Investor Protection and Education Fund: transferred unclaimed amounts shall not bear interest and can be claimed as specified by Board.
Regulation 61A of the Listing Obligations and Disclosure Requirements Regulations is amended to provide that amounts transferred to the Investor Protection and Education Fund shall not bear interest, and a new sub regulation authorises claim of unclaimed amounts transferred to the Fund in such manner as may be specified by the Board. The amendment takes effect on publication in the Official Gazette.

Restitution and refund framework clarifies use of disgorged and transferred funds, prioritising investor restitution and entity refunds.
The amendment adds new transfer sources to the Investor Protection and Education Fund and prescribes that disgorged amounts and interest be used solely for restitution to eligible and identifiable investors or for rewarding informants; amounts from the newly added transfer categories are to be refunded to transferring entities after those entities pay eligible investors and claim to the Fund. Remaining monies after earmarking may be used for other Fund purposes, and restitution claims are barred after seven years from the Board's invitation of claims for disgorgement.

Employment eligibility changes tighten age and qualification criteria for SEBI recruitments and specify stream specific qualifications and experience.
Amendments revise upper age limits and prescribe stream specific educational qualifications and experience for Grades A-F across General, Legal, Research, IT, Engineering and Official Language Streams, including recognized postgraduate degrees, specified professional qualifications, equivalency by the Association of Indian Universities, and defined post qualification or desirable experience for particular grades and engineering specializations; the changes commence on publication in the Official Gazette.

Shifting of registered office allowed after resolution plan management takeover when no appeal or investigation pending.
The amendment to rule 30(9) of the Companies (Incorporation) Rules, 2014 omits the phrase authorising inclusion of costs and adds a proviso permitting shifting of the registered office where management has been taken over under an approved resolution plan under the Insolvency and Bankruptcy Code, provided no appeal against that plan is pending and no inquiry, inspection or investigation is pending or initiated after approval.

Reverse charge mechanism exclusion: Railway services removed from central-services exemption, altering RCM treatment under the notification.
Amendment modifies exclusions to the Reverse Charge Mechanism by inserting Railways services into one Table entry alongside the Department of Posts and by adding an explicit exclusion of Railways services from the separate entry for "Services supplied by the Central Government," thereby changing how those railway services are treated under the RCM provision.

Input tax credit limitation: credit on input services restricted to the tax rate charged on outward supply, excess blocked.
A proviso restricts input tax credit where a supplier of an input service in the same line of business charges central tax at a rate higher than the rate charged on the outward supply: credit of input tax in excess of the outward supply rate shall not be taken, illustrated by an example. Additionally, certain wagering-related wording is substituted, a related item and entries are omitted, and two Annexure serial entries concerning gambling and betting services are deleted. The amendment is effective from the notification date.

GST scope for construction of complexes clarified: exclusion where entire consideration is received after completion certificate or first occupation.
Substitutes the prior reference with a definition covering construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of the required completion certificate by the competent authority or after first occupation, whichever is earlier.

GST exemption for municipal and slum services to governmental authorities extended and references expanded to include the Ministry of Railways.
Amendment inserts serial 3B (Chapter 99) to grant GST exemption for services to a Governmental Authority comprising water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation with nil tax entries, and adds the phrase "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in several existing notification entries, modifying the prior departmental notification.

Input tax credit refund limited to polyester or plastic film inputs for imitation zari yarn made from metallised film.
The State has inserted Entry 6AA (5605) to classify imitation zari thread or yarn made from metallised polyester or plastic film and expressly limits the notification's refund treatment to input tax credit attributable only to the polyester film or plastic film component; the amendment is enacted under the proviso to section 54(3) of the Rajasthan GST Act and is effective from October twentieth, 2023.

Transportation by omnibus except when supplied via e-commerce companies now treated differently under GST amendment.
Amends a prior notification to exclude omnibus from a general motor vehicle description and adds that services by way of transportation of passengers by an omnibus are treated separately, except where such services supplied through an electronic commerce operator are provided by a company; also inserts a definition of "Company" consistent with the Companies Act, 2013. The amendment takes effect from the notification's effective date.

All Industry Duty Drawback Rates prescribe tariff-based export rebates, classification rules, procedural compliance, and exclusions for specified export schemes.
All Industry Rates of Duty Drawback are determined tariff-item-wise for exported goods, with rates expressed as a percentage of free-on-board value or per unit and subject to stated caps. Claims must use the Schedule's tariff item and description, comply with prescribed drawback procedures, and satisfy classification rules. Notified rates are unavailable for specified warehouse-manufactured goods, exports under certain duty-exemption or export-obligation schemes, and goods exported by designated export-oriented or special-zone units. Where the Schedule rate is nil or unavailable, an individual manufacturer or exporter may seek a brand rate under the Drawback Rules.

Refund of Tax Credit: GST entry permits ITC refund for imitation zari thread made from metallised polyester or plastic film.
The notification inserts entry 6AA (5605) to allow refund of input tax credit for imitation zari thread or yarn made out of metallised polyester film or plastic film, with an explanation that the refund entitlement applies only to the polyester film/plastic film component, effective from the notification's commencement date.

Government entity inclusion: central and state governments specified, excluding Ministry of Railways, alters Haryana GST notification coverage.
Substitution of the entry at serial number 6, column (4) in Notification No.38/ST-2 with: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, effected under sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017, with effect from 20 October 2023.