Import restriction on premium duck meat applies to supply for hotels and restaurants; other duck imports remain free.
Imports under ITC(HS) codes 02074200 and 02074500 are generally Free, but importation of Premium Duck Meat as defined by the DAHD order and the Department of Revenue customs notification for supply to hotels and restaurants is classified as Restricted.

Tariff value fixation updated for edible oils, brass scrap, areca nut, gold and silver; new tariff tables substituted.
Amendment substitutes TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to fix or confirm tariff values in US dollars for specified imported goods, including edible oils, brass scrap, areca nut, and defined categories of gold and silver; enacted under section 14(2) of the Customs Act, 1962 and effective from the stated commencement date.

Customs duty reduction on frozen duck meat permitted where importers produce specified sanitary and eligibility certificates.
Amendment inserts a tariff entry for frozen meat and edible offal of ducks attracting a Basic Customs Duty of 5% and adds condition 116 requiring, at import, (a) a sanitary certificate from the designated officer per the Department of Animal Husbandry and Dairying O.M. confirming compliance with specified parameters, and (b) either a Ministry of Tourism certificate confirming three-star-or-above hotel status or a valid restricted import authorisation from the Directorate General of Foreign Trade.

Commencement of Competition Amendment provisions appointed to come into force on March sixth by central notification.
The Central Government, invoking sub section (2) of section 1 of the Competition (Amendment) Act, 2023, appoints 6 March 2024 as the date on which sections 20, 35 and 40 of the Act shall come into force, by notification S.O. 1065(E) issued by the Ministry of Corporate Affairs dated 5 March 2024.

GST rate notification amendment adds Rab, other than pre-packaged and labelled, to the Assam tax schedule.
Assam GST rate notification was amended to insert a new entry for Rab, other than pre-packaged and labelled in the relevant tax schedule. The amendment modifies the existing notification framework by adding the specified commodity to the schedule and applies from the notified effective date under the Assam Goods and Services Tax regime.

GST rate schedule amendment revises jaggery entries and adds pencil sharpeners to the tax classification list.
Amends the Assam Goods and Services Tax rate notification by revising the Schedule I entry for jaggery and allied products, inserting a new Schedule II entry for pencil sharpeners, and making a corresponding exclusion in Schedule III. The amendment covers jaggery of all types, including cane jaggery, palmyra jaggery, khandsari sugar and rab, when pre-packaged and labelled, and is stated to take effect from 1 March 2023.

Tax audit reporting: enhanced Form 3CD/3CEB disclosures for transactions under new tax regimes and IFSC deduction cessation.
Amendments expand audit and transfer pricing reporting: Form 3CD updates references to 115BAD/115BAE and 44ADA, prescribes assessment-year-limited written down value adjustments under provisos to sections 115BAA/115BAC/115BAD/115BAE, inserts new table entries and broadens non-allowable expenditure definitions to include offences, penalties and compounding abroad, and corrects payer to payee. Form 3CEB adds a specified domestic transaction disclosure for transactions with persons under sub-section (4) of section 115BAE requiring party identification, amounts (books and arm's length) and pricing method. Form 65 adds IFSC unit verification and queries on cessation of section 80LA deduction.

Refund of Input Tax Credit: eligible for imitation zari thread or yarn made from metallised polyester or plastic film.
The notification inserts entry 6AA recognizing imitation zari thread or yarn made out of metallised polyester film/plastic film and confines the benefit to refund of input tax credit exclusively on the polyester film or plastic film input; the amendment is applied retrospectively from the twentieth day of October, two thousand twenty-three.

Tax rate amendment narrows exempted government entities to Central Government excluding Indian Railways, State and local authorities.
The notification substitutes the Table entry at S. No. 6, column 4 to specify recipients as Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, thereby clarifying that the Ministry of Railways is excluded; the amendment is made under the state GST Act and is given retrospective effect from a specified earlier date as an amendment to the principal State Tax (Rate) notification.

GST schedule amendment adds millet flour powder classification, changing state tax treatment for specified millets-containing food.
The notification amends the State Tax (Rate) Schedule by inserting entry 94A classifying "Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled," thereby changing the tax classification for that product; the amendment is issued under statutory authority on Council recommendation and is made effective from a stated prior date.

GST rate amendment adds molasses and millet flour preparations to specified slabs and removes a high rate entry.
The amendment inserts molasses (HS 1703) and a pre packaged labelled millet flour preparation (HS 1901) into Schedule I (2.5%), expands the Schedule III (9%) description to include the millet flour preparation and adds an entry for spirits for industrial use (2207 10 12), and omits S. No. 1 from Schedule IV (14%). The changes are effected under the Jharkhand GST Act provisions and applied as set out in the notification.

Passenger transportation by omnibus now treated separately; exemption does not apply when supplied via e commerce operator that is a company.
Notification amends the State GST rate schedule by excluding omnibus from the general motor vehicle clause, inserting a separate provision that treats passenger transportation by omnibus differently except when supplied through an electronic commerce operator by a company, and by adding a definition of "Company" drawn from the Companies Act, 2013; the amendment is effective from the earlier specified date in the notification.

Tax treatment of sale of under-construction properties revised, excluding projects after completion certificate from specified GST provision.
Amendment revises the tax treatment of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of completion certificate or after first occupation, whichever is earlier. The substitution modifies the opening paragraph of Notification No. 15/2017 State Tax (Rate) and is effective from 20th October, 2023.

Inclusion of Ministry of Railways alters classification of Central Government services for state GST applicability effective retrospectively.
The notification amends the State Tax (Rate) table to (i) insert "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial 5, item (2)(i), explicitly including the Ministry of Railways in that entry, and (ii) insert "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial 5A, thereby carving the Ministry of Railways out of that exclusion. The amendment is effected under authority of the Jharkhand GST law and is effective from 20 October 2023.

Services to governmental authority: specified public services to government receive nil state tax rate and railway inclusion.
The notification adds a Chapter 99 entry making services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-subject to a nil state tax rate, and inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple table entries and provisos; the amendment is effective from 20th October, 2023.

Input tax credit restriction: credit limited to lower notified state tax rate when same-line supplier charges higher rate.
The notification inserts a proviso limiting input tax credit for input services in the same line of business to the tax amount corresponding to the lower notified state rate where an upstream supplier charges a higher rate, illustrated by a motor cab transport example; it also amends wording and omits certain classification entries in the rate schedule and Annexure, effective from 20 October 2023.

Specified actionable claim added to state GST rate schedule, covering betting, casinos, gambling, lottery and online money gaming.
Amendment inserts entry 227A in Schedule IV to add specified actionable claim under Any Chapter, defining it as actionable claims arising by way of betting, casinos, gambling, horse racing, lottery, or online money gaming; omits S. Nos. 228 and 229; and adds an Explanation that undefined terms take meanings from the Jharkhand, Integrated, and Union Territory GST Acts. Effective from 1st October, 2023.

Packing machine registration and monthly production reporting required for manufacturers of specified pan masala and tobacco products.
Requires electronic furnishing of packing/filling machine details by manufacturers of listed pan masala and tobacco goods in FORM GST SRM-I with autogenerated machine registration numbers, monthly production and input statements in FORM GST SRM-II by the tenth of the succeeding month, and a Chartered Engineer certificate in FORM GST SRM-III to verify machine particulars initially and upon amendment; specifies schedules of goods, time-bound updates for installations, disposals and capacity changes, and documentary upload requirements on the common portal.

Rescission of GST notification withdraws earlier state tax notification, effective from start of year, subject to saved actions.
Rescission of Notification No. 30/2023-State Tax is effected under section 148 of the Gujarat Goods and Services Tax Act, 2017 on the recommendation of the GST Council, withdrawing the Finance Department notification dated 14th September, 2023, while saving actions or omissions taken before the rescission; the rescission is effective from 1st January, 2024.

Derivative designation: contracts granting rights to buy or sell future goods now treated as derivatives under securities law.
The notification declares that contracts granting a right to buy or sell, or a right to both buy and sell in the future in respect of notified underlying goods, are to be treated as derivatives under the Securities Contracts (Regulation) Act, 1956, invoking the Act's definition-making power and bringing such contracts within the regulatory framework applicable to derivative instruments.