RoDTEP Schedule alignment updates tariff-line inclusions, deletions and revised rates with published caps and classifications.
Alignment of RoDTEP Schedule to the amended First Schedule of the Customs Tariff Act adds thirty-nine eight digit tariff lines, deletes thirteen, and revises two descriptions in Appendix 4R and Appendix 4RE, with distinct RoDTEP percentage rates and unit caps prescribed across two effective October periods; detailed HS Codes, descriptions, rates and caps are published on the DGFT portal and the notification cites statutory authority for the amendments.

Excise duty on blended aviation turbine fuel adjusted with reduced rate for RCS UDAN flights and standard rate for others.
Inserts two tariff entries into the Central Excise notification to treat blended aviation turbine fuel differently: a concessional excise rate for blended ATF drawn by selected airline or cargo operators for Regional Connectivity Scheme (UDAN) flights from designated RCS airports, heliports, or waterdromes, and a separate general excise rate for blended ATF otherwise. The amendment is promulgated under the Central Excise Act authority and takes effect on the notification's stated operative date.

GST rule amendments expand GSTR-1A reporting, refund procedures, appellate filing, and demand-payment compliance requirements.
Amendments to the Uttar Pradesh GST Rules, 2017 introduce revised registration verification for Aadhaar non-authenticated applicants, updated outward-supply reporting through FORM GSTR-1A, and corresponding changes to auto-drafted statements, refunds, annual returns, e-way bill enrolment, and demand procedures. The rules also revise input tax credit distribution by Input Service Distributors, refund mechanisms for upward price revisions on exports, and appellate filing and withdrawal procedures before the Appellate Tribunal.

Supply of metal scrap: notification amended to include registered recipients and modify proviso limiting exemption scope.
The notification is amended to add clause (d) covering a registered person receiving supplies of metal scrap from another registered person and to substitute the third proviso so that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub-section (1) of Section 51 of the Act, subject to an exception for the person referred to in clause (d). The amendment is effective from the tenth day of October, two thousand twenty-four.

Metal scrap supply exclusion reshapes the GST registration exemption under Odisha's amended notification from 10 October 2024.
The amendment inserts a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975. It operates as an exception to the existing notification under the Odisha Goods and Services Tax Act and is deemed effective from 10 October 2024.

GST amendment: classification of metal scrap targets supplies by unregistered suppliers to registered recipients under notification.
The State GST notification is amended to insert a new Table entry classifying metal scrap under certain tariff headings and specifying that supplies by an unregistered person to a registered person are covered by the notification; the amendment is declared to have effect from an earlier specified date and is made under the State GST Act.

GST rate schedules amended for medicines, savoury products and seats under the Odisha tax framework.
GST rate schedules under the Odisha Goods and Services Tax Act, 2017 are further amended. Schedule I adds Trastuzumab Deruxtecan, Osimertinib and Durvalumab; Schedule II adds extruded or expanded savoury or salted products; Schedule III revises the snack pellet and seat entries; and Schedule IV adds seats of a kind used for motor vehicles. The amendment is deemed to have come into force on 10 October 2024.

Property definition corrected to 'immovable property', narrowing the taxable category under the specified GST notification.
Correction narrows the scope of the earlier GST notification by substituting the phrase "any immovable property" for "any property" in column (2) against serial number 5AB in the notification's table, thereby confining the provision to immovable property.

Micro loan definition expanded under CGFMU, extending guarantee coverage to PMMY bands and PMJDY overdraft facilities.
Amendments expand CGFMU coverage by redefining Micro Loan to align with MUDRA categories and explicitly include PMJDY overdraft facilities, and by broadening the definition of Eligible borrower to cover micro units, JLG members and qualifying Self Help Groups within the specified PMMY loan limit; guarantee cover is available where Member Lending Institutions apply per Fund procedures, with the Fund able to publish lists of covered or excluded institutions or schemes.

Tariff amendment: definition of blended aviation turbine fuel established, and a new tariff entry created assigning a specified excise rate.
The Fourth Schedule to the Central Excise Act is amended for Chapter 27 by substituting supplementary notes to treat references to Indian Standards as references to the latest published versions and by defining Blended Aviation Turbine Fuel as aviation turbine fuel comprising a specified portion of petroleum oils blended with synthesized hydrocarbons meeting the relevant Indian Standard. A new tariff item for Blended Aviation Turbine Fuel is inserted under sub-heading 2710 19 with kilograms as the unit and an assigned excise rate; the change is effective on Gazette publication.

Immovable property clarification: notification wording amended to restrict application to immovable property, narrowing statutory scope.
Corrigendum narrows an earlier notification by replacing the words "any property" with "any immovable property" in the specified table entry of Notification (09/2024) No. FD 02 CSL 2024, clarifying that the provision applies only to immovable property rather than property generally.

Retrospective exemption from customs duty on imported rough diamonds removes past duty liability for affected importations.
The Central Government directed a retrospective exemption from customs duty on imports of "Rough diamonds (industrial or non-industrial)" for the period 1 July 2017 to 1 February 2022, noting a generally prevalent practice of non levy of duty; it further explained that an amendment later required Kimberly Process Certification for simply sawn diamonds, and therefore any duty otherwise leviable under the First Schedule read with the notification shall not be required to be paid for imports in that period.

Tariff value fixation: customs updates values for edible oils, gold, silver, brass scrap and areca nut, effective shortly.
The notification, issued under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified edible oils, brass scrap, areca nuts, and gold and silver, generally retaining prior values and specifying scope limitations for certain precious metal entries; the substituted tables are given effect from the stated commencement date.

Export certification requirement for sesame seeds permits exports to USA subject to IOPEPC issuance on NABL Certificate of Analysis.
Exports of sesamum seeds to the United States are permitted only where a designated competent authority issues export certification within two working days of request, conditional on a Certificate of Analysis from a NABL accredited laboratory; procedural contamination-control requirements are specified in a separate Department of Commerce notice.

Minimum Export Price removal for Non Basmati White rice enables unrestricted exports under revised export policy.
The export policy condition for Non Basmati White Rice under ITC (HS) code 1006 30 90 has been revised to remove the Minimum Export Price requirement that previously applied; the amendment is made under the Foreign Trade (Development & Regulation) Act, 1992 and relevant Foreign Trade Policy provisions and is effective immediately.

Reverse charge on renting of immovable property clarified - scope confined to immovable property under IGST notification.
Corrigendum to Notification No. 09/2024 amends the table entry at serial number 5AB by replacing "any property" with "any immovable property," thereby clarifying that the reverse charge mechanism under the IGST notification applies specifically to renting of immovable property rather than to property in general.

Reverse Charge narrowed to immovable property under UTGST corrigendum, limiting scope of renting-related RCM transactions.
Corrigendum amends Notification No. 09/2024-Union Territory Tax (Rate) by replacing "any property" with any immovable property in the table entry for serial number 5AB, column (2), line 13, clarifying that the reverse charge mechanism applies specifically to renting of immovable property under the UTGST rate notification.

Reverse Charge on renting of immovable property narrowed by corrigendum replacing 'any property' with 'any immovable property'.
Corrigendum to Notification No. 09/2024-Central Tax (Rate) substitutes the phrase "any property" with "any immovable property" in the specified table entry, thereby narrowing the scope of the reverse charge mechanism to supplies concerning immovable property under the referenced rate provision.

Passenger name record information transfer rules now require aircraft operators to meet pre-departure and further prescribed requirements.
Passenger Name Record Information requirements for aircraft operators are amended under the Passenger Name Record Information (First Amendment) Regulations, 2024. Regulation 5(4) is revised by replacing the wording following the requirement to transfer information not later than twenty-four hours before departure. The change substitutes "and" for "or", requiring aircraft operators to transfer passenger name record information within the prescribed pre-departure timeframe and in accordance with the further requirement stated in that provision.

Export duty amendment on specified rice varieties alters duty entries to nil for listed tariff items, effective immediately.
Amendment to the principal customs notification substitutes the entry in column (4) with nil against serial numbers 6A, 6B and 6C in the tariff table, effectuated under section 25(1) of the Customs Act and coming into force immediately.