Tax exemption under section ten clause forty six for specified fees and deposit interest, subject to non commerciality and filing obligations.
Notification grants exemption under section 10(46) to Himachal Pradesh State Load Despatch Centre for income from fees/charges fixed by the State Electricity Regulatory Commission and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and nature of income, and filing returns under clause (g) of sub-section (4C) of section 139; the notification is made applicable retrospectively to the specified assessment years and is certified not to adversely affect any person.

Exemption under Section 10(46): specified income of a government constituted society exempted, subject to non commerciality and filing.
Notification under Section 10(46) exempts specified income of Punjab Skill Development Mission Society, Chandigarh: (a) grants and contributions from Central, State and other government institutions; (b) CSR funds from companies; (c) service or administrative charges for schemes/projects; and (d) interest on bank deposits. The exemption is subject to conditions that the Society shall not engage in commercial activity, shall maintain unchanged activities and specified income during the financial year(s), and shall file returns under clause (g) of sub section (4C) of section 139. The notification applies to assessment years 2021 2022 through 2025 2026.

State tax rate reduction enacted; earlier notified rate is formally substituted and made effective from July.
The Finance Department amends Notification No. 52/2018 State Tax by substituting the words "half per cent." with 0.25 per cent., exercising the Gujarat GST Act powers on GST Council recommendation. The amendment is declared to have come into force from 10th July, 2024, thereby replacing the previously notified rate provision in the earlier notification.

GST return amendments through GSTR-1A enable current-period corrections and reshape input tax credit, refunds, and compliance.
FORM GSTR-1A is introduced as an optional, no-late-fee facility to add or amend current-period outward-supply particulars after filing GSTR-1 and before filing the corresponding GSTR-3B, other than amendments involving a recipient's GSTIN. Its particulars feed into GSTR-3B and are reflected in the next open GSTR-2B. Related changes incorporate GSTR-1A across outward-supply reporting, invoice, input tax credit, mismatch, reversal, refund, annual-return, and e-commerce reporting mechanisms. The invoice-value threshold for specified inter-State supplies to unregistered persons is reduced from 1 August 2024.

New shippers review enables determination of individual subsidy margins for uninvestigated exporters and suspends duty pending review.
Rule 23A adds a New Shippers Review allowing the designated authority to determine individual subsidy margins for exporters or producers not investigated originally, provided they are unrelated to investigated parties. The Central Government will not levy countervailing duties on imports from such exporters during the review, though provisional assessment and importer guarantees may be required; a subsidy finding can lead to retrospective duty from the review initiation. Duties imposed on cooperative un-sampled exporters may be extended to exporters not originally investigated.

Re-import period extension: duty relief for aircraft lubricants and non-ATF fuel allowed subject to no-drawback and matching-quantity conditions.
The notification inserts two conditional duty-relief entries: 4A grants nil customs duty for lubricating oil in engines of Indian-registered aircraft or Indian Air Force aircraft provided no drawback or integrated tax refund was allowed at departure; 4B grants nil duty for non-ATF fuel in tanks of Indian airline or Indian Air Force aircraft provided the re-imported quantity equals the quantity exported on which duty or integrated tax was paid, the duty or integrated tax rate is unchanged between departure and arrival, and no drawback or refund was allowed at departure. It also amends table cross-references and extends the re-import period in the first proviso from three years to five years.

Customs notification extensions preserve temporary exemptions and extend re-export time for aircraft parts imported for repair.
Amendments revise thirty-two customs exemption notifications by substituting revised expiry dates (mainly end-March 2026 or 2029), inserting sunset clauses or omitting specified paragraphs, and modify Notification No. 153/94-Customs to allow goods of chapters 88 or 89 imported for maintenance, repair or overhaul to be re-exported within one year or within an additional one-year extension as permitted by the Assistant or Deputy Commissioner of Customs; the amendments take effect on 24 July 2024.

Export duty on raw hides and leather amended to specify rates for specified tariff items and exclusions.
Amendment to notification No. 27/2011-Customs inserts S. Nos. 25A-25I into the Table, specifying customs tariff headings for raw hides and skins, raw buffalo hides, tanned or crust hides and skins (bovine, equine, sheep, lamb, other animals), E.I. tanned leather, finished leather of goat, sheep and bovine, and raw and tanned furskins, and prescribes the applicable export duty treatment (including nil for specified finished and E.I. tanned leather). S. Nos. 26-39 and their entries are omitted. The change is effected under section 25(1) of the Customs Act, 1962 and is effective 24th July, 2024.

Critical minerals imports now exempt from excess customs duty and social welfare surcharge under new notification.
Grants concessional customs treatment by exempting specified critical minerals and related goods from customs duty in excess of the rate stated in the Table and from the Social Welfare Surcharge, listing tariff items with either Nil or reduced rates and taking effect 24 July 2024 with a sunset provision not later than 30 April 2026.

Health cess amendment adds a cross-reference to an existing customs notification, altering applicability and taking effect 24 July 2024.
Amends the customs exemption table by inserting an additional item under the second serial entry that cross-references an existing customs notification, thereby modifying which notifications govern health-cess applicability; the insertion takes effect on the stated commencement date.

Customs exemption amendments extend validity and add electronic components to exempted tariff lists and conditional rates.
Amendment revises validity dates in Notifications Nos. 25/1999-Customs and 25/2002-Customs, omits a listed item after the earlier cutoff, and inserts multiple new electronic-component entries - including fine barrier/met gold replenishers, Fortron resin (polysulphones), oxygen free copper, and nickel/plating solutions - into List A of Notification No. 25/1999-Customs. Notification No. 57/2017-Customs is amended to add Printed Circuit Board Assembly (PCBA) and charger/adapter entries for cellular mobile phones, add a separate cellular mobile phone entry, and update cross-reference classifications; the notification takes effect as provided.

Concessional customs rate change for gold, silver and platinum imports reduces tariff, effective 24 July 2024.
Substitutes 4.35% for 9.35% in the Table against Sl. No. 1, Column (4) of notification No. 57/2000-Customs, reducing the concessional customs rate applicable to specified imports of gold, silver and platinum under the schemes in the principal notification.

Agriculture infrastructure and development cess revised, lowering rates on specified precious metals items effective immediately.
Revises the Agriculture Infrastructure and Development Cess by substituting new AIDC entries for Sl. Nos. 15A-15G in the Table to Notification No. 11/2021 Customs, reducing rates on specified precious metal items and related tariff lines; issued under powers conferred by the Customs Act and the Finance Act and linked to the principal notification dated 1 February 2021.

Tariff revision under CEPA updates specified customs entries, substituting table values and taking effect in late July 2024.
Amendment under the authority of section 25 of the Customs Act, 1962 substitutes, in Table III against S. No. 12, the entry in Column (5) with "4" and the entry in Column (6) with "1", altering the tariff/exemption entries under the India UAE CEPA notification; the amendment takes effect on 24th July 2024.

Customs tariff amendments revising exemptions and duty rates for specified agricultural, solar, medical and industrial inputs and effective periods
Further amendments to the customs exemption schedule insert numerous new tariff entries, substitute duty column entries, omit certain serials with future effect, and impose concessional duty rates or Nil for specified goods used in aquaculture, feed, photovoltaic manufacturing, medical imaging, petrochemical and other industrial applications. The notification adds temporal provisos and sunset clauses for many entries, revises existing provisos to extend operative periods for a broad set of serials, and amends the Annexure to require particular certifications and to expand Lists defining eligible inputs and machinery for conditional exemptions.

Customs exemption threshold for duty free commercial samples increased, expanding eligible imports under the existing notification effective as stated.
Substitutes the previous monetary limit in Notification No.154/94 Customs, in the TABLE against S.No.3, condition (v)(A)(b), with a higher monetary ceiling for qualification as duty free commercial samples; enacted by Notification No.29/2024 Customs and brought into force on 24 July 2024.

GSTR-1A amendments enable optional current-period outward-supply corrections before GSTR-3B, with consequential changes to credit, refunds and returns.
The amendments introduce optional FORM GSTR-1A for adding or amending current-period outward-supply details after GSTR-1 and before the corresponding GSTR-3B. GSTR-1A details are integrated with GSTR-1 information for GSTR-3B and reflected in the recipient's next available GSTR-2B. Consequential changes incorporate GSTR-1A into registration, input tax credit, invoice, export-refund, annual-return, auto-drafted statement and demand procedures. The rules also recast Input Service Distributor credit allocation, establish refunds for additional integrated tax following post-export price increases, digitise Tribunal appeals and demand-payment adjustments, and revise prescribed GST forms.

Nil-rated railway services and specified low-value accommodation exempt from state GST, altering taxable entries and exclusions.
The notification adds three nil-rated Chapter 99 entries for: (i) Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); (ii) inter-zone/division services within Indian Railways; and (iii) SPV arrangements allowing Indian Railways to use SPV-owned infrastructure during the concession period and related maintenance services. It amends the accommodation entry by removing certain heading wording, renumbering the Explanation and excluding student residences and hostels/camps/PG accommodations; and inserts a nil-rated accommodation entry for supplies below a specified monthly value when supplied for a minimum continuous period of ninety days.

Agricultural produce packaging exemption excludes packages above prescribed quantity from the pre-packaged and labelled classification for GST purposes.
GST exemption classification for agricultural farm produce is amended so that supplies in packages containing more than 25 kilograms or 25 litres are not regarded as 'pre-packaged and labelled', notwithstanding the Legal Metrology Act, 2009 and its rules. The amendment applies under the Tripura State Goods and Services Tax Act, 2017, with effect from 15 July 2024.

Tripura GST rate amendments place specified paper cartons, milk cans and solar cookers in the lower tax schedule.
Tripura State GST rate schedules are amended to place specified paper or paperboard cartons, milk cans made of iron, steel or aluminium, and solar cookers in the 6% Schedule. Corresponding changes to the 9% Schedule exclude these goods from broader entries for paper containers, metal containers, utensils and domestic appliances. Agricultural farm produce supplied in packages exceeding 25 kilograms or 25 litres is not regarded as "pre-packaged and labelled". The amendments take effect from 15 July 2024.