Retrospective commencement clause corrects the annexure by treating the operative measure as effective from an earlier specified date.
Erratum inserts an omitted concluding commencement clause in the annexure governing amendments under the Tamil Nadu Goods and Services Tax Act, 2017. The clause gives deemed retrospective commencement to the operative measure, treating it as having entered into force from 8 October 2024. It fixes temporal application from that specified prior date and expressly records the commencement basis applicable to the annexure's amendments.

Income exemption under section 10(46) protects welfare board cess, registration fees and bank interest from tax.
Exemption under clause (46) of section 10 grants tax exemption to the Board for cess, registration and renewal fees from building and construction workers, and interest on bank deposits, subject to conditions prohibiting commercial activity, requiring continuity of activities and specified receipts, and mandating filing of income-tax returns under the applicable statutory return-filing requirement.

Notification amendment under Odisha GST substitutes the designated Additional Commissioner of State Tax with Ms. Pratima Mohanty.
Amendment under Section 96 of the Odisha Goods and Services Tax Act substitutes serial number 1 in the earlier notification with a new entry, identifying Ms. Pratima Mohanty as Additional Commissioner of State Tax, Odisha, thereby updating the designated officer in the state's GST notification framework.

Import policy change: platinum imports reclassified to restricted, with high purity platinum alloys exempted under customs schedules.
Amendment reclassifies specified unwrought and powdered platinum import items from Free to Restricted under Chapter 71 of the ITC (HS), while exempting platinum alloys of 99 percent or more purity by weight of platinum from the restriction.

Commencement of GST amendment provisions: specified rules to commence on staged dates with retrospective effect.
Notification appoints commencement dates for specified provisions of the Gujarat Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to come into force on the eleventh day of February, 2025; Rules 8, 37 and clause (ii) of Rule 38 to come into force on the first day of April, 2025. Issued under section 164 of the Gujarat Goods and Services Tax Act, 2017, the notification is deemed to have come into force from the eleventh day of February, 2025.

GST tax determination authority is assigned for unpaid tax, erroneous refunds and wrongful input tax credit across relevant financial years.
Rajasthan GST adjudication authority is specified for tax determinations involving unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. For periods up to financial year 2023-24, separate entries apply to matters without fraud and matters involving fraud, wilful misstatement, or suppression of facts. For financial year 2024-25 onward, tax determinations for any reason are assigned to an officer not below the rank of Deputy Director and Revenue Intelligence Officer. The amendment takes immediate effect.

Regulatory corrigendum corrects sub regulation numbering to maintain consistency and clarity in a prior securities notification.
Corrigendum amends the English Gazette text of a securities notification by instructing that in Regulation 3, sub regulation (I), clause (ii) the words "after sub regulation (29)" shall be read as "after sub regulation (30)" and the symbol "(30)" shall be read as "(31)", limited to correcting numbering and symbols in the published notification.

Rights issue compliance: enhanced disclosure, issuer led filings and prompt reporting of promoters' pre issue transactions.
The amendment package revises SEBI ICDR rules to (a) recognise stock appreciation rights in definitions and disclosure requirements; (b) reassign numerous operational duties from lead managers to issuers and designated stock exchanges and specify filing of the draft letter of offer/letter of offer with stock exchange(s); (c) require issuers to report promoters' and pre issue/pre IPO transactions to stock exchanges within twenty four hours; and (d) set uniform timelines and advertisement requirements for floor price/price band disclosures and expanded prospectus and SME filing content.

Definition of specified premises redefined to align with earlier notification, effective from April, with substitution language prescribed.
Amendment substitutes item (c) in the Explanation to redefine specified premises by reference to clause (xxxvi) of paragraph 4 of notification number 1135-F.T., and states that the amendment shall take effect from the 1st day of April, 2025.

Reverse charge amendments narrow GST liability by excluding body corporates and composition levy taxpayers from specified entries.
West Bengal GST notification amends the principal reverse charge notification by inserting "other than a body corporate" after "Any person" at serial number 4, and by inserting "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB. The amendment is deemed to have come into force from 16 January 2025.

GST exemption amendments expand nil-rated insurance services and revise entries for transmission, training partners, and insurer definitions.
Amends the West Bengal GST exemption-rate notification by substituting "transmission and distribution" with "transmission or distribution", inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund against contributions made by insurers, and extending an entry to a training partner approved by the National Skill Development Corporation. It also omits item (w) from 1 April 2025 and inserts a definition of "insurer" aligned with the Insurance Act, 1938.

Specified premises for hotel accommodation service now follows a revised opt-in and opt-out declaration framework.
West Bengal GST amends the definition of specified premises for hotel accommodation service from 1 April 2025 and introduces opt-in and opt-out declaration formats. The revised framework applies to premises meeting the prescribed preceding-year supply threshold, or premises covered by declarations filed by registered suppliers or applicants for registration within the specified period. The declarations operate for the stated financial year and continue for later years until changed, and must be filed separately for each premises.

GST exemption rate amended by substituting a higher table entry, with retrospective effect from mid-January 2025.
The West Bengal Goods and Services Tax exemption notification is amended to revise the rate entry in the specified table. Against Serial No. 4, the existing entry of 6% is substituted with 9%, thereby altering the applicable rate under the 2018 notification. The amendment is made in public interest on the recommendation of the GST Council, and it is given retrospective effect from 16 January 2025.

GST exemption entry expanded to include food inputs for ICDS-linked supplies under the West Bengal amendment.
West Bengal GST notification amends the existing rate entry for supplies linked to ICDS or similar schemes by inserting "food inputs for (a) above" after the reference to Fortified Rice Kernel (Premix) supply, thereby extending the scope of the specified entry. The amendment is deemed to have come into force from 16 January 2025.

Gene therapy tax change: amendment adds gene therapy to GST schedule and revises pre packaging definition, effective retrospectively.
Amendment inserts Gene Therapy into the Schedule and substitutes the Explanation to define 'pre-packaged and labelled' as retail commodities not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 with packaging or labels required to bear the Act's declarations; the notification is deemed effective from 16 January 2025.

Tax classification: Fortified Rice Kernel added to reduced GST schedule and pre-packaging definition clarified for retail packaging.
The notification inserts Fortified Rice Kernel (FRK) as a specific entry into the state GST schedules, altering its taxable classification, and amends the Explanation to define "pre-packaged and labelled" to mean retail commodities pre-packed per the Legal Metrology Act, 2009 in packages not exceeding twenty-five kilograms or twenty-five litres where required statutory declarations appear on the package or label.

Qualified buyers status extended to NBFCs and housing finance companies, subject to restrictions preventing promoters accessing secured assets.
All non-banking financial companies, including housing finance companies, regulated by the Reserve Bank of India are specified as qualified buyers under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, subject to ensuring that defaulting promoters or related parties do not gain access to secured assets through security receipts and to complying with any additional conditions the Reserve Bank of India may specify.

Foreign currency account regulations amended to substitute specified serial entries, correcting the earlier notification's schedule alignment.
Corrigendum substitutes schedule serial entries in the Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India)(Fourth Amendment) Regulations, 2024 by directing that previously listed SL No. 4, 5 & 6 be read as SL No. 1, 2 & 3, thereby correcting the published notification's schedule alignment.

GST amendment commencement brings specified Uttar Pradesh rules into force on staged effective dates.
Bringing into force specified provisions of the Uttar Pradesh Goods and Services Tax (Sixty-fourth Amendment) Rules, 2024. The Governor appointed the effective dates for identified provisions under Section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with sub-rule (2) of rule 1 of the Amendment Rules. Rules 2, 24, 27 and 32 were deemed to have come into force on 11 February 2025, and Rules 8, 37 and clause (ii) of rule 38 on 1 April 2025.

Tariff values fixed for specified imported goods, updating customs valuation and applying from the commencement date.
Fixes tariff values for specified imported commodities by substituting updated TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification, covering edible oils, brass scrap, gold and silver in specified forms, and areca nut, with values expressed in US dollars per metric tonne or per unit as applicable, and makes the amendments effective from the commencement date stated in the notification.