Exemption of fuel exports to Bhutan: Special Additional Excise Duty waived for petrol and diesel exports.
Inserts specific table entries exempting Motor spirit (petrol) and High speed diesel oil when cleared for export to Bhutan by prescribing a nil per litre rate for those exports, substitutes the prior entries for exports to countries other than Bhutan, and omits paragraph 2 of the principal notification; the amendment takes effect on the stated commencement date.

Excise exemption for aviation turbine fuel exports to Bhutan extends nil additional duty to such shipments.
Amends the excise exemption framework to treat exports of Aviation Turbine Fuel to Bhutan as exempt from the Special Additional Excise Duty by substituting the prior entry and inserting a new serial entry specifying that Aviation Turbine Fuel cleared for export to Bhutan is chargeable at nil per litre, thereby extending the scope of the exemption to include Bhutanian-bound exports; the amendment takes effect the day after notification.

Machine registration and reporting: manufacturers must register packing machines, update capacities, upload engineer certificates, and file monthly production statements.
Notification requires manufacturers of specified pan masala and tobacco products to register packing/filling machines in FORM GST SRM-I, report installations, disposals and capacity changes within prescribed timelines, obtain system-generated machine registration numbers, and upload any prior declarations to other agencies. A monthly FORM GST SRM-II must be filed reporting inputs, machine-wise brand production, package counts, MRP totals and detailed power consumption. FORM GST SRM-III requires a Chartered Engineer certificate for declared or amended machines. The measures are effective from 1 April 2024 and apply to listed tariff items.

Commencement of Karnataka GST Amendment: staggered enforcement of sections with different effective dates for implementation.
Appoints commencement dates for provisions of the Karnataka Goods and Services Tax (Amendment) Act, 2024: the provisions of section 4 commence on the 1st day of October, 2024, and the provisions of sections 2 and 3 commence on the 1st day of April, 2025, by notification under sub section (2) of section 1 of the Amendment Act.

Sea cargo manifest transitional provisions receive phased, port-specific expiry dates for compliance with transshipment requirements.
The amendment replaces the uniform end date for transitional provisions under regulation 15(2) with port-specific applicability periods. Transitional provisions continue for designated Customs Ports until dates specified in a newly inserted table referenced in regulation 14(2). It provides a phased expiry of transitional arrangements for sea cargo manifest and transshipment compliance.

GST amendment rules update GSTR-1A reporting, ITC distribution, refunds, appeals, and demand recovery procedures.
The Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2024 introduce changes to registration, outward supply reporting, input tax credit distribution, refunds, e-way bill enrolment, demand recovery, and appellate procedure under the APGST Rules, 2017. The amendments align multiple rules and forms with FORM GSTR-1A, revise reporting thresholds and return timelines, and prescribe detailed mechanisms for Input Service Distributor credit allocation, post-export refund claims, and Canteen Stores Department refunds. They also update appeal, withdrawal, and payment-adjustment procedures and revise the related statutory forms.

Tariff value fixation updates establish revised import valuation rates for edible oils, brass scrap, gold, silver and areca nut.
The Board amends the central non-tariff customs notification under section 14(2) of the Customs Act by substituting revised tariff value tables for TABLE-1, TABLE-2 and TABLE-3, fixing US dollar per metric tonne values for specified edible oils, brass scrap and areca nut, and per-unit values for defined categories of gold and silver, including descriptive qualifiers and an explanatory exclusion; the notification specifies its commencement and references the principal 2001 notification and recent amendments.

Special Additional Excise Duty reduction on petroleum crude via substitution of tariff entry, effective immediately.
Substitutes, in the Table of Notification No. 18/2022-Central Excise, the entry in column (4) against S. No. 1 with the specified tariff amount for Special Additional Excise Duty on production of Petroleum Crude, effected under statutory powers conferred by the Central Excise Act and the Finance Act; the amendment comes into force on the 31st day of August, 2024.

Institutional approval for scientific research enables deduction eligibility from specified assessment years under income tax rules.
Advanced Manufacturing Technology Development Centre, Chennai is approved as an Other Institution under the category 'University, College or Other Institution' for Scientific Research for purposes of clause (ii) of sub-section (1) of section 35 of the Income tax Act read with Rules 5C and 5E, with effect from publication in the Official Gazette and applied retrospectively to the specified assessment years.

National Savings Scheme: balances from 1 October 2024 bear no interest; earlier balances earned 7.5% interest credited annually.
The amendment to rule 6(1) provides that for the period from 1 March 2003 until before 1 October 2024 balances earn interest at seven-and-a-half per cent per annum on the lowest balance between the close of the tenth day and month, with interest calculated and credited annually; and that balances on or after 1 October 2024 shall bear no interest.

De-notification of SEZ land reduces the notified area and permits repurposing for infrastructure under SEZ rules.
Central Government de-notifies 17.6264 hectares from the Ahmedabad sector-specific Apparel SEZ, yielding a revised notified area of 20.4149 hectares. The proposal by the state industrial promotion organization was approved by the State Government and recommended by the Development Commissioner; statutory prerequisites for de-notification were satisfied. The de-notified parcels, itemised by village and plot, will be utilised for infrastructure that sub-serves the SEZ's original objectives.

Public float requirement reduced for IFSC-listed companies, with related listing eligibility provisions modified accordingly.
The Rules now define International Financial Services Centre and International Financial Services Centres Authority as per the IFSC Authority Act, 2019. For companies seeking listing on a recognised IFSC stock exchange, the public float threshold in certain listing eligibility provisions is reduced and specific sub-clauses are rendered inapplicable. Similarly, for companies already listed in an IFSC, designated sub-rules are to be read with a lower public float requirement and a stated proviso does not apply to them. These amendments commence on publication in the Official Gazette.

Appeal procedure under section 107: manual filing accepted without deposit, acknowledgement and summary required for transitional credit disputes.
Special procedure requires appeals relating to transitional credit under sections 73/74 to be filed in duplicate on ANNEXURE-1 and presented manually; filing time is computed from the later of the notification or order date, and prior appeals are deemed compliant. No pre-deposit under section 107(6) is required. Appeals must include relevant documents and a self-certified copy of the order, be signed as prescribed, and will be treated as filed only upon issuance of FORM GST APL-02 acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.

Commencement of Delhi GST amendments: specified provisions brought into force via staged executive notification.
The Lieutenant Governor, exercising commencement powers under the Delhi Goods and Services Tax (Second Amendment) Act, 2024, by notification dated 28 August 2024, appoints staged commencement: the majority of the amendment provisions to commence on the first day of October, 2023, and a specified block of provisions to commence on the first day of August, 2023.

Tax Collection at Source rate reduced under state GST notification, amending prior rate and effective from a July date.
The notification amends a prior state GST notification by substituting the previously stated Tax Collection at Source rate with a lower specified rate, thereby altering the withholding obligation under the state GST framework; the amendment is made under statutory powers on the Council's recommendation and is stated to be effective from a specified date in July 2024.

Refund of Input Tax Credit narrowed to polyester or plastic film when used in imitation zari thread under amended GST rate entry.
The amendment adds a tariff entry recognising imitation zari thread or yarn made of metallised polyester film or plastic film and specifies that this entry applies for refund of input tax credit only on polyester film or plastic film, thereby modifying the State GST rate notification to create a targeted refund eligibility rule tied to the product's material composition.

Inclusion of Ministry of Railways adjusts SGST rate notification scope and excludes railway services from central-government services entry.
The notification amends the State GST rate schedule to include the Ministry of Railways (Indian Railways) alongside the Department of Posts in one entry, and to exclude the Ministry of Railways from the general entry for services supplied by the Central Government. The amendment modifies Notification No. 13/2017-State Tax (Rate), records prior amendment history, and specifies the operative effective date.

Restriction on association with unregulated advisers bars exchanges and clearing corporations from linking with unpermitted advice or performance-claiming persons.
Regulation 44B requires recognized stock exchanges, recognized clearing corporations and their agents to refrain from any direct or indirect association with persons who provide advice or recommendations about securities, or who claim returns or performance related to securities, unless those persons are registered with or permitted by the Board; associations include transactions, referrals, IT-system interactions or similar links, while specified digital platforms authorised by the Board may be excepted if they have Board satisfactory preventive and curative mechanisms.

Restriction on association with unregistered advisers limits intermediaries' ties to persons making unpermitted investment recommendations.
Chapter IIIA prohibits persons regulated by the Board and their agents from associating with any person who provides advice or recommendations on securities or who makes claims about returns or performance, unless that person is registered with or permitted by the Board; specified digital platforms meeting Board-prescribed safeguards and bona fide investor education providers are excluded; regulated persons must ensure associates do not undertake the proscribed activities; association includes monetary transactions, referrals and IT interactions; the Board may take action, including under Chapter V, for contraventions.

Restriction on associations: new rules bar depositories from associating with unpermitted advisors or return-claimants, with exceptions.
Depositories and their agents are prohibited from associating, directly or indirectly, with persons who provide advice or recommendations on securities or who claim returns or performance related to securities unless such persons are registered with or permitted by the Board; associations include transactions, client referrals, IT interactions, or similar connections, while specified digital platforms with Board-approved safeguards are excluded, and investor education entities are exempt provided they do not undertake prohibited activities without permission.