Machine registration and monthly production reporting mandated under GST for manufacturers of specified tobacco and pan masala goods.
Notification prescribes a special procedure under the Telangana GST Act requiring registered manufacturers of specified pan masala and tobacco products to furnish detailed packing and filling machine information in FORM GST SRM-I (including additions, amendments, disposals and prior declarations), obtain Chartered Engineer certification in FORM GST SRM-III for declared or amended machines, and submit a monthly production and input statement in FORM GST SRM-II by the tenth day of the succeeding month; each machine entry generates a unique registration number on the common portal.

Duty drawback rates revised for specified gold and silver jewellery tariff items, changing assessable values under Drawback Rules.
Amendment substitutes new numeric entries in column (4) of the Schedule to Notification No. 77/2023 Customs (N.T.) for tariff items 711301, 711302 and 711401 in Chapter 71 (gold and silver jewellery/articles), thereby changing the figures used to determine duty drawback for those items under the Drawback Rules, 2017.

Anti-dumping duty on CPVC imports continues to prevent dumped CPVC imports and protect domestic industry under sunset review findings.
Anti-dumping duty is continued on imports of Chlorinated Polyvinyl Chloride Resin (CPVC), including compounds, from China PR and Korea RP following a sunset review which found continued dumping, injury to domestic industry, and likelihood of recurrence if measures lapse. The Central Government, under section 9A and relevant rules, has imposed specified duties (including producer-specific entries) on listed tariff items and product specifications as shown in the Table, superseding the earlier notification. Duties are payable in Indian currency for a period of five years and exchange rate for calculation shall follow notifications under section 14 of the Customs Act with the bill of entry date as the relevant date.

Aadhaar authentication authorised for AML compliance by specified insurers, contingent on Aadhaar Act privacy and security standards.
The Central Government permits specified insurance reporting entities to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money laundering Act, having found they comply with privacy and security standards under the Aadhaar Act and after consultation with the Unique Identification Authority and the appropriate regulator; the authorization is limited to authentication under the Aadhaar framework contingent on adherence to those standards.

GST exemptions for railway services and long-term accommodation clarify tax treatment for specified supplies and student lodging.
Tamil Nadu's GST exemption schedule is amended to extend nil-rate treatment to specified railway-related services, including certain passenger facilities, inter-zonal railway supplies, and concession-period infrastructure arrangements involving railway special purpose vehicles. A separate exemption applies to accommodation services where the value does not exceed twenty thousand rupees per person per month and accommodation is supplied continuously for at least ninety days. Student residences, hostels, camps, paying-guest accommodations, and similar establishments are excluded from the revised accommodation-services entry.

Pre-packaged and labelled agricultural produce excludes packages exceeding the prescribed weight or volume threshold under Tamil Nadu GST.
Tamil Nadu GST exemption framework clarifies that supplies of agricultural farm produce 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 clarification is inserted in the Explanation to the existing exemption notification and takes effect from 15 July 2024.

SGST rate classification revises treatment of cartons, milk cans and solar cookers, while clarifying packaged agricultural produce treatment.
Tamil Nadu SGST schedules are revised to place specified paper or paperboard cartons, milk cans and solar cookers in the 6 per cent schedule, while making corresponding exclusions and inclusions in the 9 per cent schedule. The poultry-keeping machinery entry includes parts of brooders. Agricultural farm produce supplied in packages containing more than 25 kilograms or 25 litres is excluded from the expression "pre-packaged and labelled". The amendments take effect from 15 July 2024.

GST exemption for specified railway services and long stay low value accommodation clarified, with defined exclusions and conditions.
The notification inserts zero rate entries for specified Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak room, battery operated car services), inter zone/division services, and SPV arrangements allowing use of SPV infrastructure and related maintenance services. It amends the accommodation entry to exclude student residences and hostels/camps/PGs from that entry, and adds a new Heading 9963 entry exempting accommodation whose per person monthly value falls below a low threshold when supplied for a minimum continuous period of ninety days.

Exclusion of large packaged agricultural produce from 'prepackaged and labelled' classification alters GST treatment for such supplies.
The notification inserts a proviso in the Explanation to Notification No. 2/2017-State Tax (Rate) excluding supply of agricultural farm produce in packages above a specified size from the scope of 'prepackaged and labelled', notwithstanding the Legal Metrology Act, 2009 and rules, thereby altering classificatory treatment for state GST purposes; the amendment is made under section 11(1) of the Mizoram GST Act and is effective from the fifteenth day of July, 2024.

GST rate amendments reclassify packaging, milk cans and solar cookers altering tax rates and labelling scope.
The notification amends Mizoram's GST rate schedules by adding specific tariff entries taxed at 6% for certain cartons, milk cans and solar cookers and by substituting and refining several 9% entries to exclude or reclassify cartons, milk cans, solar cookers and utensils. It also inserts a proviso to the Explanation that supplies of agricultural farm produce in packages over 25 kilogram or 25 litre are not to be treated as "pre-packaged and labelled" under the Legal Metrology Act. The amendments are effective from 15 July 2024.

GST service exemptions now cover specified civic services for Governmental Authorities and extend postal references to Indian Railways.
Delhi GST exemption provisions insert a nil-rate entry for services supplied to a Governmental Authority relating to water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. References to the Department of Posts in specified exemption entries are expanded to include the Ministry of Railways (Indian Railways). The amendments take effect from 20 October 2023.

Rescission of notification under section 148 withdraws a prior state GST notification, preserving pre rescission actions.
Rescission of a prior state GST notification: the Lieutenant Governor, under section 148 of the Delhi Goods and Services Tax Act, 2017, rescinds Government Notification No. 30/2023-State Tax, withdrawing its operative effect while preserving actions done or omitted before rescission; the rescission takes effect from the first day of January, 2024.

Tax rate amendment reduces specified State GST levy under section 52, effective upon publication in the official gazette.
The Governor of Mizoram, exercising the power under sub section (1) of section 52 of the Mizoram Goods and Services Tax Act, 2017, amends Notification No. 52/2018-State Tax by substituting the words "half per cent." with "0.25 per cent."; the amendment takes effect upon publication in the official gazette.

GST annual return exemption for small registered persons-turnover-based non-filing allowed for the specified financial year.
An exemption relieves registered persons whose aggregate turnover in the specified financial year does not exceed the stated threshold from the obligation to file the annual return; the exemption is issued under the proviso of the Mizoram Goods and Services Tax Act and applies only to that financial year as set out in the notification.

Aadhaar authentication for GST registration now mandatory for most applicants, with enhanced verification and amendment return integration.
The amendment mandates Aadhaar-based authentication (with biometric, photograph and original-document verification at Facilitation Centres) for most GST registrations and introduces an enrolment form for unregistered persons. It inserts FORM GSTR-1A to permit amendment or addition of outward-supply details for the current tax period before filing FORM GSTR-3B, ensures those amendments feed into recipients' auto-drafted ITC statements, revises ISD distribution rules for monthly, pro rata and category-specific credit allocation, and adds/refines refund, appellate and payment adjustment procedures with multiple new and revised GST forms.

Fee charging by research analysts permitted, enabling them to charge clients including accredited investors in Board-specified manner.
Insertion of Regulation 15A authorises Research Analysts to charge fees for providing research services to clients, including accredited investors, in the manner specified by the Board; the amendment is made under the SEBI Act and comes into force on publication in the Official Gazette.

Designation of Special Courts under PMLA expands trial jurisdiction in Kerala to additional district and sessions courts.
The Central Government amends the existing notification to designate additional Special Courts under the Prevention of Money Laundering Act for Kerala, specifying that the Additional District and Sessions Court I, Ernakulam will cover Thiruvananthapuram, Kollam, Pathanamthitta, Alappuzha, Idukki, Kottayam and Ernakulam, and that the Additional Sessions Court (Marad cases), Kozhikode will cover Thrissur, Palakkad, Malappuram, Kozhikode, Wayanad, Kannur and Kasaragod for trial of offences punishable under the Act.

Withdrawal of delegated powers removes officers' authority to administer Section 78 functions under Assam GST, effective administratively.
The Order withdraws the delegated authority of the Joint Commissioner (proviso to Section 78), Deputy Commissioner (Section 78) and Assistant Commissioner (Section 78) to administer functions under Section 78 of the Assam GST Act, superseding the earlier office order and operating with effect from 7th June, 2024.

Export permit for non-basmati white rice authorises shipments to Malaysia via NCEL under foreign trade policy provisions.
The Central Government permits export of 2,00,000 MTS of Non-Basmati White Rice under ITC(HS) code 10063090 to Malaysia through National Cooperative Exports Limited (NCEL), under powers conferred by the Foreign Trade (Development & Regulation) Act, 1992 and relevant provisions of the Foreign Trade Policy 2023 and Notification 20/2023.

Swap of equity instruments permitted between residents and non-residents subject to government rules, RBI regulations and required approvals.
The rules align the definition of control with the Companies Act and LLPs, define startup company by DPIIT identification, mandate prior Government approval wherever applicable for transfers, and allow swaps of equity instruments and equity capital between residents and non-residents subject to Central Government rules, RBI regulations and prior Government approval. The amendments exclude certain NRI/OCI owned Indian-entity investments on a non-repatriation basis from indirect foreign investment calculations, add White Label ATM Operations under automatic entry with conditions, clarify FPI investor group treatment, and permit startup equity issuances subject to sectoral caps and conditions.