Technical Member (State) eligibility relaxes Group A service requirements while retaining overall gazetted government service conditions.
Eligibility for appointment as a Technical Member (State) in the State Benches of the Goods and Services Tax Appellate Tribunal is relaxed for officers of Tamil Nadu. At least fifteen years in Group A or equivalent service is required, subject to overall twenty-five years of Government service as a Gazetted Officer. The revised qualification applies for ten years, while all other applicable eligibility conditions continue to apply.

Anti-dumping duty on unframed glass mirrors from China imposed, applying a specified per-ton import charge to remove injury.
Imposition of anti-dumping duty on imports of unframed glass mirror originating in or exported from China PR to remedy a positive dumping margin and material injury to the domestic industry. A per-unit duty applies to subject goods whether imported directly from the subject country or exported from it via other countries; framed, decorative and silver-coated mirrors are excluded. The duty is levied for a specified statutory period and payable in Indian currency, with exchange rates for assessment set by separate government notification and linked to the bill of entry date.

Eligibility for Technical Member (State) extended to long serving Gazetted Officer; appointment may be considered by GIC under Section 110.
Statutory notification permits an Officer of the Commercial Tax Department who has completed at least twenty five years of service in the Himachal Pradesh Government and is a Gazetted Officer to be eligible for appointment as Technical Member (State); such officer may be considered by the GIC for appointment and the notification is effective for ten years from publication in the e Rajpatra.

State GST amendments reshape input tax credit, recovery, penalties, refunds and appeal procedures under the updated tax framework.
The Act amends the Tripura State Goods and Services Tax Act, 2017 to align State GST provisions with recent Central GST changes and to avoid repugnancy. It revises the definition of Input Service Distributor, expands the tax base, updates input tax credit, refund, return, appeal, penalty, and recovery provisions, and inserts new sections for non-recovery arising from general practice, a distinct section 74A mechanism for Financial Year 2024-25 onwards, a machine-registration penalty, and a waiver for specified section 73 demands. Schedule III is also expanded for co-insurance and reinsurance transactions.

Customs port designation: new Yogayatan entry authorises unloading of imports and loading of exports in Maharashtra.
Amendment designates an additional customs port entry for Maharashtra by inserting the item Yogayatan into the principal notification, authorising the unloading of imported goods and the loading of export goods at that place and bringing it within the existing appointment and control framework for customs ports.

Commencement of Goa GST amendment establishes immediate effect for specified sections and staggered start for remaining provisions.
The Government, exercising powers under sub section (2) of Section 1 of the Goa GST (Amendment) Ordinance, 2024, appoints the date of publication of this notification as the commencement date for Sections 6, 34 and 36, and appoints the 1st day of November, 2024 as the commencement date for all other provisions of the Ordinance.

Tax exemption under section 10(46): specified incomes of a pollution control board exempted subject to non commerciality and filing conditions.
Notification exempts specified receipts of the West Bengal Pollution Control Board from income tax under clause (46) of section 10, listing categories such as consent and authorisation fees, monitoring and analysis fees, cess reimbursements, reimbursements under national monitoring programs, non profit sales and training fees, interest on deposits and loans to staff, public hearing and testing fees, processing and tender fees, forfeiture of bank guarantees and miscellaneous non-commercial receipts. The exemption is conditional on non-commercial activity, unchanged nature of incomes across years, and prescribed filing of income tax return, and is retrospective to assessment year 2015-16.

Arm's length price tolerance set to deem transaction price as arm's length for specified trading categories this assessment year.
Notification under the third proviso to section 92C(2) read with rule 10CA(7) proviso prescribes tolerance limits such that where the variation between the arm's length price and the actual price of an international or specified domestic transaction does not exceed the notified tolerance, the actual transaction price shall be deemed the arm's length price for the assessment year 2024-2025; a distinct definition of "wholesale trading" based on purchase cost and inventory-to-sales thresholds determines eligibility for the narrower tolerance.

Tax collection at source exemption for payments from the central bank - no TCS to be collected on such receipts.
The Central Government, exercising its statutory specification power under the Income-tax Act, directs that no collection of tax at source shall be made on any payment received from the Reserve Bank of India; the notification applies to any such payment and comes into force on publication in the Official Gazette.

Tax collected at source: credit can be assigned by collectee to another person, with declaration and reporting required.
Amendments require furnishing particulars where tax was not collected or collected at a lower rate due to a notification under the TCS provision, and add a rule that when a collectee's income is assessable in another person's hands the tax credit shall be given to that other person; the collectee must file a declaration with details and reasons, the collector must report and issue the TCS certificate in that person's name and retain the declaration, and Form 27EQ gains Note 8A to indicate such cases with code "J".

Service by way of renting of property other than residential dwelling added to notification, applying to both registered and unregistered persons.
Insertion of table entry 5AB specifying service by way of renting of any property other than residential dwelling, with the affected categories in the table listed as "Any unregistered person" and "Any registered person." The amendment is effective from the tenth day of October, 2024.

GST exemption for specified services: metering, grant-funded R&D, educational affiliation and national skill training now covered.
The amendment inserts and substitutes entries in the Karnataka GST exemption table to nil-rate specified services: metering and ancillary electricity distribution services supplied by utilities; research and development services supplied against grants to eligible notified research institutions; affiliation services by educational boards to government-established schools; and expanded coverage for vocational training and skill development services provided by specified national skill bodies, with updated nomenclature and an effective commencement date as stated in the notification.

Tariff value fixation for edible oils, brass scrap, areca nut, gold and silver establishes customs valuation for imports.
Amendment substitutes revised TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification to fix tariff values for specified imports: unit tariff values in US dollars per metric tonne for various edible oils and brass scrap; unit values for specified forms of gold and silver with explanatory qualifications; and tariff value per metric tonne for areca nuts, thereby establishing the operative customs valuation for those listed goods.

Tax deduction at source reporting: new Form 12BAA lets employees supply non-salary income and TDS/TCS details to adjust withholding.
The Income-tax Rules, 1962 are amended by inserting rule 26B and Form No. 12BAA to allow an assessee to submit to the payer details of non-salary income, tax deducted or collected at source under Chapter XVII Part B/BB, and losses under "Income from house property" in Form No. 12BAA for computing tax deduction at source under section 192(1); consequential amendments are made to rule 21AA, Form 10E, Form 16 and Form 24Q to reflect these reporting and withholding changes.

Registration and documentation requirements updated: Forms 10A/10AB revised to change declarations, code mappings and required supporting documents.
Amendments to Forms 10A and 10AB revise heading text, replace declaration and verification language, and prescribe new undertakings tied to specific section codes. Notes to the forms are restructured to clarify selectable section code mappings for registration under section 12A/80G and approvals under section 10(23C); several section code entries are omitted and substituted. Section code 02 now requires specified self certified supporting documents including formation instruments, registrations, prior year accounts (up to three years), business undertaking accounts with audit report where applicable, and prior rejection orders if any; applicants without prior registration must file a self certified affidavit. The rules take effect from 1 October 2024.

Biometric Aadhaar authentication requires specified GST registration applicants to complete document verification and photograph capture at designated centres.
Telangana GST registration applicants within specified jurisdiction circles must complete biometric Aadhaar authentication, photograph capture, and verification of original uploaded documents at designated Goods and Services Tax Suvidha Kendras. The centres are assigned to applicants across identified jurisdiction divisions and circles. The arrangement is issued under rule 8(4A) of the Telangana Goods and Services Tax Rules, 2017, for the registration-authentication process and is deemed effective from 4 October 2024.

Commencement of GST Amendment Act: Section 4 effective October first; sections 2 and 3 effective April first next year.
A commencement notification under clause (a) of sub section (2) of section 1 of the Puducherry GST (Amendment) Act, 2024 appoints the 1st day of October, 2024 for section 4 to come into force and the 1st day of April, 2025 for sections 2 and 3 to come into force, issued by the Commercial Taxes Secretariat as a formal operative commencement instrument.

Tax rate amendment alters notified levy rate, effective on publication, under Goods and Services Tax notification framework.
Amendment substitutes the previously notified rate "half per cent." with 0.25 per cent. in the earlier notification issued under the Puducherry Goods and Services Tax framework and takes effect from the date of its publication in the Official Gazette, issued by the Commercial Taxes Secretariat under the statutory delegation in the Act.

Input tax credit restriction on same-line business services tightened under Assam SGST rate notification and service classifications revised.
Assam SGST rate notification inserts a restriction on input tax credit for same-line-of-business input services where tax is charged above 2.5%, limiting credit to the amount attributable at 2.5%. It also revises service classification entries by substituting licensing language, omitting one item, and deleting two Annexure entries. The amendments were issued under the Assam Goods and Services Tax Act, 2017 and given retrospective effect from 20 October 2023.

Input tax credit refund for imitation zari thread or yarn made from metallised polyester film is brought into the state tax rate schedule.
Amends the Assam State Tax (Rate) notification by inserting a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film. The entry applies only for refund of input tax credit on polyester film or plastic film and is deemed to have come into force on 20 October 2023.