Special Additional Excise Duty on petroleum crude revised, new per tonne rate substituted and effective mid March.
Notification amends the principal excise notification to substitute the Table entry for Serial No. 1, column (4) with a revised per tonne rate for the Special Additional Excise Duty on production of petroleum crude, under statutory excise and finance provisions, effective 16 March 2024.

Anti-dumping duty continued on cast aluminium alloy road wheels from China, sustaining trade remedy to address dumping and injury.
Continuation of anti dumping duty on cast aluminium alloy wheels (12-24 inches diameter) from China PR is imposed after a review found continued dumping and injury. The notification supersedes the earlier order, prescribes producer specific and residual duty rates per unit, and states that the duty will be levied in Indian currency for five years, with exchange rates for calculation determined by notifications under the Customs Act and the bill of entry date as the relevant date.

Partly paid-up units inclusion expands 'unit' definition under non-debt instrument rules, subject to SEBI regulations.
An Explanation is inserted into clause (aq) of rule 2 of the Foreign Exchange Management (Non-debt Instruments) Rules, 2019 clarifying that unit includes partly paid up units permitted under regulations framed by the Securities and Exchange Board of India in consultation with the Government of India.

De-notification of SEZ land: central order removes specified parcels, altering the notified SEZ extent following approvals.
Central Government, acting under the enabling proviso to the relevant SEZ statutory provision and applicable SEZ rules, de-notifies specified survey parcels at Gachibowli Village proposed by M/s. DLF Info City Hyderabad Limited following State Government approval and Development Commissioner recommendation, thereby removing those parcels from the notified SEZ and recording the revised SEZ extent.

Aadhaar authentication permission for reporting entities enabling PMLA compliance after privacy and security validation.
The Central Government, satisfied that listed reporting entities meet the privacy and security standards of the Aadhaar Act, permits those entities to perform Aadhaar authentication for purposes of the Prevention of Money laundering Act after consultation with the Unique Identification Authority and the appropriate regulator, as recorded in S.O. 1339(E) dated 14 March 2024.

Leasing scope expanded to include ship leasing alongside aircraft under SEZ rules, effective on Gazette publication.
The Rules amend the Special Economic Zones Rules by substituting the words "aircraft leasing" with "aircraft or ship leasing" in the specified provision, thereby adding ship leasing to the regulated leasing activities; the amendment is made under the Act and comes into force upon publication in the Official Gazette.

Minimum Export Price for natural honey imposed; exports remain free but must meet MEP until further orders.
Exports of Natural Honey under ITC HS code 0409 00 00 remain free but are subject to a Minimum Export Price (MEP) of US$ 2000 per metric ton until 31 December 2024 or until further orders; the notification takes immediate effect and transitional arrangements under the Foreign Trade Policy apply.

Tariff Schedule Amendment updates customs duty rates and tariff concessions under the India-Mauritius CECPA for listed goods.
The notification substitutes TABLE 1 and TABLE 2 of Notification No. 25/2021-Customs to record the fourth tranche of tariff measures under India-Mauritius CECPA: TABLE 1 lists tariff item codes with descriptions and revised applied customs duty rates, while TABLE 2 lists specified tariff items and prescribes the extent of tariff concessions as percentage reductions of the applied rates. The Central Government issues the amendment under section 25(1) of the Customs Act and specifies the notification's commencement.

Customs tariff amendment expands scope to include smart rings, shoulder bands, neck bands and ankle bands under wearable device duty rules.
The amendment substitutes the description in the Table of the principal customs notification so that the phrase "(commonly known as smart watches);" is replaced with "(commonly known as smart watches) and other smart wearable devices including smart rings, shoulder bands, neck bands or ankle bands;", thereby bringing those additional smart wearable devices within the same tariff entry and duty/exemption framework.

State Level Screening Committee constitution under GST rules designates specified officers to serve on Anti Profiteering screening panel.
Constitution of a State Level Screening Committee under rule 123 of the state GST Rules read with rule 123(2) of the Central GST Rules, designating the Additional Commissioner (Technical), CGST Commissionerate and the Additional Excise and Taxation Commissioner (GST) as members; the notification supersedes an earlier departmental notification while preserving prior actions.

Public Tech Platform authorized for consent-based information sharing of GST data, enabling standardized API-driven credit ecosystem.
Notification designates Public Tech Platform for Frictionless Credit as the authorised system for consent-based information sharing by the common GST portal under section 158A, enabling data exchange under the Haryana GST and Integrated GST Acts. The platform is defined as an enterprise-grade open-architecture IT platform that aggregates information from multiple data sources and uses a standard, protocol-driven architecture and open, shared APIs to allow financial service providers and data service providers to converge for credit ecosystem operations.

Anti-dumping duty on Self Adhesive Vinyl imposed on imports from China PR with producer specific rates and specified exclusions.
The Central Government imposes anti-dumping duty on PVC based Self Adhesive Vinyl (SAV) imported from China PR following findings of dumping and material injury. Producer specific duties in US dollars per metric ton are set for named exporters and a residual rate for others; the scope covers PVC films above 100 microns in roll form and excludes various non PVC or thinner self adhesive products. Duty is leviable for a statutory limited period, payable in Indian currency, with conversion at the government notified exchange rate tied to bill of entry presentation.

Anti-dumping duty continuation on EVA sheets: duties imposed to counter dumping and protect domestic industry.
Following a sunset review final finding that EVA sheets for solar modules from China PR are being dumped and causing injury, the Central Government has continued anti-dumping duties by superseding the prior notification and imposing specified producer-specific and residual duties on listed tariff items. Duties apply as per the product description, are levied for five years from publication, are payable in Indian currency, and are calculated using the exchange rate specified in government notifications with the bill of entry date as the relevant date.

Anti-dumping duty on Para-Tertiary Butyl Phenol to offset dumped imports and protect domestic industry.
The Central Government imposes anti-dumping duty on Para-Tertiary Butyl Phenol (PTBP) imported under tariff item 2907 19 40 from Korea RP, the United States of America and Singapore, at differentiated rates by producer and export origin as listed in the notification table, to offset dumped imports and remove injury to the domestic industry. The duty is payable in Indian currency for five years from notification and is to be calculated using the Government-specified exchange rate on the bill of entry date.

Anti-dumping duty on imported PCBs targets dumped imports from specified countries to offset material injury to domestic industry.
Anti-dumping duty is imposed on Printed Circuit Boards originating in or exported from China PR and Hong Kong after findings of exports below normal value causing material injury to domestic industry. Duties are ad valorem on CIF value, allocated by producer and country of origin/export with specified rates and nil entries for some producers. The scope excludes specified high-technology and specialised PCB types defined by functional characteristics. Exchange rate and relevant date for duty calculation are prescribed, and the measure is effective for a fixed governmental term from Gazette publication unless earlier altered.

Free Trade Warehousing Zone designation enables inland container depot status and establishes an Approval Committee for governance.
Designation notifies a 51.3160 hectares area at Talvali and Palasdari, Karjat, Maharashtra, as a Free Trade Warehousing Zone approved for development, operation and maintenance by M/s. NDR Infrastructure Private Limited. The Central Government constitutes an Approval Committee with specified ex officio members and nominees to oversee the zone, and declares the zone to be deemed an Inland Container Depot under the Customs Act.

Packing machine registration and monthly production reporting required for manufacturers under new GST procedural rules.
Notifies a special procedure requiring registered manufacturers of listed pan masala and tobacco products to electronically register packing and filling machines in FORM GST SRM-I (generating unique machine registration numbers), to file monthly production and input statements in FORM GST SRM-II, and to upload Chartered Engineer certificates in FORM GST SRM-III for declared and amended machines; includes timelines for initial filing, registration-related filings, machine additions, amendments, disposals, power consumption and brandwise product reporting, and applies to goods specified in the appended Schedule.

Rescission of notification under section 148: earlier GST notification withdrawn, effective from start of year with savings clause.
Rescission of an earlier GST notification is effected under statutory power, annulling the prior Government Order except as respects acts or omissions completed before rescission; the rescission is deemed to have come into force from the first day of January, 2024, and the instrument notes its Gazette publication and that it was made on the recommendation of the Council.

Public Tech Platform for Frictionless Credit notified as system for consent-based information sharing via common GST portal.
Notification designates Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common GST portal on the basis of taxpayer consent under the Madhya Pradesh Goods and Services Tax Act, 2017, describing the platform as an enterprise grade, open architecture IT solution developed by the Reserve Bank Innovation Hub that enables access to multiple data sources through standards based architecture and shared APIs to facilitate interoperability among financial and data service providers.

Online money gaming defined and platforms treated as suppliers, making them subject to GST registration, returns and penalties.
The Act defines online gaming and online money gaming, adopts a virtual digital asset definition, and declares organisers, operators or owners of platforms supplying specified actionable claims to be suppliers for GST purposes. It substitutes "specified actionable claims" for references to lottery, betting and gambling, treats certain Schedule III entries as retrospective, bars refunds for tax collected that would not have been collected had the retrospective insertion always applied, preserves other laws regulating betting and gaming, and empowers notifications for registration exemptions and compliance conditions.