GST exemption amendments expand nil-rated railway and accommodation services while refining exclusions for student and hostel stays.
Amendments are made to the Andhra Pradesh GST exemption notification, effective from 15 July 2024, inserting nil-rated entries for specified Railway services, inter-zone and inter-division railway services, and SPV-related infrastructure services. The accommodation services entry is revised by removing a heading reference and excluding student residences, hostels, camps and paying guest accommodations. A new nil-rated entry is introduced for accommodation services valued at not more than twenty thousand rupees per person per month, subject to a minimum continuous supply period of ninety days.

Definition of laboratory chemicals clarified: imports for exclusive laboratory use in small retail packings excluded from trading classification.
Amendment replaces Chapter 98 note 3 to define laboratory chemicals for Heading 9802 as chemicals, organic or inorganic, imported and intended solely for the importer's own use rather than for trading or resale, presented in packings of small retail size and identifiable by purity, markings or other features showing they are meant exclusively for laboratory use; amendment is made under section 11A powers and takes effect on publication in the Official Gazette.

Qualification relaxation for Technical Member appointments allows Goa Commercial Tax Gazetted officers with requisite service eligibility.
The Government of Goa relaxes the proviso to clause (d) of sub section (1) of section 110 of the Central Goods and Services Tax Act, 2017 by allowing an Officer of the Commercial Tax Department of Goa with at least twenty five years of Government service as a Gazetted Officer to qualify for appointment as Technical Member (State) in State Benches of the GST Appellate Tribunal; this relaxed qualification applies for a limited period and all other conditions of clause (d) remain applicable.

Direct Tax Vivad Se Vishwas Scheme commencement appointed, bringing the scheme into force from the designated commencement date.
The Central Government, under sub section (2) of section 88 of the Finance (No. 2) Act, 2024, appoints the 1st day of October, 2024 as the date on which the Direct Tax Vivad Se Vishwas Scheme, 2024 shall come into force by Notification No. 103/2024 dated 19th September, 2024.

De-notification of SEZ land reduces resultant estate area after Central Government exercises Special Economic Zones Act powers.
The Central Government de-notifies 1.22 hectares from the sector-specific SEZ at KPM Nagar, Rathinam Software Park, Kuruchi Village, reducing the SEZ to 1.715 hectares. The de-notified survey parcels are 653/2A, 653/2B and 654/1B. The State Government approved the proposal and the Development Commissioner recommended it; the Government found statutory prerequisites met and exercised its powers under the Special Economic Zones Act and applicable rules. Post de-notification the land will be used for infrastructure aligned with Tamil Nadu land use guidelines and master plans.

SEZ authority membership change: government amends notification to substitute a member and alter authority composition.
Amendment substitutes a member of the NSEZ Authority by modifying Notification S.O. 1161(E) to replace the individual at Sl. No. 6 with a new designee, altering the composition of the NSEZ Authority under statutory powers conferred by the Special Economic Zones Act, 2005.

National Financial Reporting Authority rules grant revised consolidated monthly salary to Chairperson and full time members effective 1 January 2024.
The amendment to rule 11(1) provides that the Chairperson and full time members are entitled to a revised consolidated monthly salary under that sub rule from 1 January 2024; the Rules are effective on publication in the Official Gazette and an explanatory memorandum states that retrospective operation will not adversely affect any person.

Import permission for fresh areca nut from Bhutan allowed without MIP, subject to designated LCS entry and port-specific registration.
Amendment permits import of a specified annual quantity of fresh (green) areca nut from Bhutan without a Minimum Import Price, provided imports occur only through designated Land Custom Stations (now including LCS Hatisar and LCS Darranga) and each import is covered by a valid port-specific Registration Certificate issued under the Foreign Trade Policy.

Approval as Other Institution for social science research under section 35 enables taxpayers to claim specified research deductions.
Auroville Foundation is approved as an Other Institution for social science or statistical research under the income-tax framework, with effect from publication and retrospective application to the stated previous year, making the approval applicable for the listed assessment years and confirming compliance with the income-tax rules governing research institution classification.

Listing procedure amendments shorten timelines and permit electronic publication with QR code-linked disclosures for public offers.
Amendments shorten prescribed timelines, require filing-stage posting of draft offer documents for issuers on nationwide exchanges, permit electronic advertisement of public issues with a newspaper notice exhibiting a QR Code and link, and relax certain response periods. Schedule I amendments permit QR code and web-link presentation for branch and aggregated vendor disclosures (with full details to be provided to the debenture trustee), expand use-of-proceeds and financial disclosure specificity, and replace director attestations with attestation by authorised persons appointed by board resolution, while affirming Board responsibility.

GST rate amendments: paper cartons, milk cans, solar cookers and farm produce packaging classification revised under Andhra Pradesh rules.
Amends the Andhra Pradesh GST rate notification by inserting specified goods in Schedule II at 6%, including cartons, boxes and cases of paper or paper board, milk cans made of iron, steel or aluminium, and solar cookers, while making corresponding exclusions and substitutions in Schedule III at 9%. It also inserts a proviso stating that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as pre-packaged and labelled notwithstanding the Legal Metrology Act, 2009. The notification comes into force on 15 July 2024.

Agricultural farm produce packaging exemption clarified for goods above the pre-packaged and labelled threshold.
The notification amends the existing Andhra Pradesh GST exemption notification by inserting a proviso clarifying that agricultural farm produce supplied in packages of more than 25 kilogram or 25 litre is not treated as pre-packaged and labelled, notwithstanding the Legal Metrology Act, 2009 and the rules made thereunder. The amendment takes effect from 15 July 2024.

Competition Commission of India regulations: new procedural rules for filing, investigation, confidentiality, fees, and timelines.
The regulations prescribe procedural rules for filing and scrutiny of informations and references under section 19, including contents, verification, signing authorities, physical and electronic modes, and timelines for correction of defects; the Secretary must categorize, scrutinize and place matters before the Commission to determine existence of a prima facie case, after which the Commission may direct the Director General to investigate (ordinary report timeline 90 days) and proceed to forwarding non-confidential reports for objections, further inquiry, show-cause notices and final orders, while detailed confidentiality, evidence, service, fees and inspection regimes are provided.

Special Additional Excise Duty on Petroleum Crude reduced to nil per tonne, altering the tariff entry and taking effect imminently.
Amendment substitutes the tariff table entry for the first serial entry to read "Nil per tonne," reducing the Special Additional Excise Duty on production of Petroleum Crude. The change is made by Notification No. 25/2024 Central Excise under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, thereby amending Notification No. 18/2022 Central Excise and taking effect from the commencement date specified in the notification.

Advance ruling mechanism establishes designated central and state tax members, replacing the previous institutional arrangement.
Constitution of the Tamil Nadu Authority for Advance Ruling under section 96(1) of the Tamil Nadu Goods and Services Tax Act, 2017, is effected in supersession of the earlier Commercial Taxes and Registration Department notification issued in February 2024. The Authority consists of a Central Tax member serving as Additional Commissioner of GST and Central Excise, Audit-II, and a State Tax member serving as Joint Commissioner (State Tax).

Renewal of recognition granted to stock exchange, subject to SEBI prescribed compliance obligations for a limited period.
Renewal of recognition is granted to the Metropolitan Stock Exchange of India Limited under Section 4 of the Securities Contracts (Regulation) Act, 1956 for a one-year period commencing mid-September 2024 and ending mid-September 2025, subject to the conditions stated in the notification and to any further conditions SEBI may prescribe or impose; the Exchange must comply with conditions as may be prescribed by SEBI from time to time.

Tariff value fixation sets prescribed values for edible oils, brass scrap, areca nut, gold and silver, effective mid-September.
The CBIC, under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of Notification No. 36/2001-Customs (N.T.) to fix tariff values for specified edible oils, brass scrap, areca nut, and defined forms of gold and silver, with values expressed in US dollars per metric tonne or per unit weight as appropriate; the amendment is effective from 14th September, 2024.

Export duty on onions imposed, and customs tariff rates plus import exemption timelines adjusted, effective from September.
The notification amends multiple customs instruments to impose a 20% export duty on onions, substitute revised duty entries (including 20% and 5% rates) and alter BCD/AIDC entries for crude and refined edible oils, and to extend the bill-of-lading cutoff date for an import exemption on Yellow Peas; the amendments take effect from 14th September, 2024.

Import Policy Extension: Yellow peas imports permitted free without minimum import price upon online monitoring registration.
Imports of yellow peas under ITC(HS) Code 07131010 are permitted free without Minimum Import Price and without port restriction, subject to registration under the online Import Monitoring System, and applicable only to consignments where the Bill of Lading is issued on or before the stated cutoff; all other terms and conditions remain as in prior notifications.

Removal of Minimum Export Price restores free export status for onions, effective immediately under export policy amendment.
The Directorate General of Foreign Trade has withdrawn the Minimum Export Price (MEP) condition previously applied to the export policy entry for onions in Schedule-II (Export Policy) of the ITC(HS), thereby restoring a free export status for the specified onion description. The amendment supersedes the earlier notification and takes immediate effect, remaining operative until further orders under the authority of the Foreign Trade (Development & Regulation) Act and the Foreign Trade Policy 2023.