GST refund and appeal rules clarified for mixed-period demands under Section 128A, with withdrawal treatment limited to the covered period.
Amends the Arunachal Pradesh Goods and Services Tax Rules, 2017 to align refund and appeal procedures with cases covered by Section 128A. The amendment clarifies that no refund is available for tax, interest, or penalty already discharged for the entire period before commencement of these rules where a notice, statement, or order under Section 128A covers both the specified period and another period. It also requires the applicant, in mixed-period demands, to intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the specified period.

Refund restriction where combined tax demands include fully discharged periods; taxpayers may intimate partial abandonment of appeal.
The amendments limit refunds where a combined demand includes periods already fully discharged prior to the amendment-no refund of tax, interest or penalty paid for such wholly discharged periods-and provide that, instead of withdrawing an appeal entirely, a taxpayer may intimate that they will not pursue the appeal for the earlier period, upon which the appellate authority shall decide the remaining period and the appeal is deemed withdrawn to that extent.

Common Adjudicating Authority appointment centralizes adjudication of multiple show cause notices for M/s Delhi Airport Metro Express Pvt Ltd.
The Central Board of Indirect Taxes and Customs appoints the officer mentioned in column (4) of the Table as the Common Adjudicating Authority to exercise the powers and discharge duties of the officers in column (3) for adjudication of the listed show cause notices issued to M/s Delhi Airport Metro Express Private Ltd., thereby centralizing finalization of provisional assessment.

Safe harbour limits for eligible international transactions increased and scope broadened to include lithium ion batteries.
Amendments expand the definition of core auto components to include lithium ion batteries for electric or hybrid vehicles; increase the monetary thresholds in the safe harbour Table by substituting the lower limit with a higher limit across specified entries; extend the range of applicable assessment years by two additional years; and insert language in the procedural proviso clarifying that the specified treatment applies "for one assessment year."

Anti-dumping duty on acrylic solid surfaces imposed with producer-specific rates and defined scope and exclusions.
Imposition of anti-dumping duty on Acrylic Solid Surfaces from China PR is prescribed with producer-specific treatment: named producers listed receive nil duty; other producers originating in or exported from China PR and specified origin/export permutations attract a specified specific duty per kilogram. The scope itemises alternative commercial descriptions and lists explicit product exclusions. The duty is payable in Indian currency for a five-year period and converted at the official exchange rate applicable on the bill-of-entry date, under the authority of section 9A of the Customs Tariff Act and the anti-dumping Rules.

GST rule amendments expand section 74A procedures, add a waiver mechanism under section 128A, and revise appeals, invoices, and forms.
Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 update invoice issuance, demand and refund procedures, filing timelines, and prescribed forms, while inserting repeated references to section 74A across tax, interest, penalty, and proceedings-related provisions. A new rule 164 creates an electronic mechanism for waiver of interest or penalty, or both, under section 128A for demands under section 73, with prescribed application forms, notice and reply stages, approval and rejection orders, deemed approval in default, and restoration of withdrawn appeals in specified cases. The amendment also revises appeal pre-deposit limits, cancellation and suspension forms, and several reporting and intimation forms.

Customs airport appointments: adds specified airports to authorized unloading and loading points for import unloading and export loading.
Inserts appointed airport entries into Notification No. 61/94 Customs (N.T.), adding Navi Mumbai and Noida International (Jewar) as locations authorized for the unloading of imported goods and the loading of export goods or any class of such goods, thereby recognizing those airports as sites where the specified customs import and export handling functions may be performed.

Anti-dumping duty on roller chains from China PR imposes zero rates for named producers and a general rate for others.
A provisional anti-dumping duty is imposed on roller chains (tariff item 7315 11 00) originating in or exported from China PR. Specified producers-Zhejiang Bakord Machinery Co. Ltd, Jiangxi Hengjiu Chain Transmission Co. Ltd, Anhui Huangshan Hengjiu Transmission Co. Ltd and Zhejian Hengjiu Transmission Technology Inc. Ltd-are assigned NIL duty; all other producers are subject to a percentage duty on CIF value. Duty is payable in Indian currency, uses the Government-notified exchange rate for calculation, and defines CIF value as assessable value under the Customs Act; the measure lasts five years.

Qualification relaxation for Technical Member: service and rank requirements eased, enabling joint commissioners with requisite service to be eligible.
The Government relaxes qualifications for appointment as Technical Member (State) in the State Benches of the GST Appellate Tribunal by allowing an officer of the Commercial Taxes Department of Jharkhand with at least twenty-five years' Government service as a Gazetted Officer to meet the service requirement and lowering the minimum qualifying rank from Additional Commissioner to Joint Commissioner of State Tax; the relaxation is effective from Gazette publication, valid for ten years, and subject to other statutory eligibility conditions.

Export duty removal on onions takes effect from April, altering tariff treatment and exempting specified onion exports.
The Central Government amended Notification No. 27/2011 Customs to substitute the entry in the Table against Serial No. 1, column (4), with "nil", thereby withdrawing the export duty applicable to onions classified under HS 0703 10. The amendment is effected under section 25 of the Customs Act, 1962 on public interest grounds and takes effect from the first day of April, 2025, altering the customs tariff treatment of specified onion exports.

Service by way of renting immovable property other than residential dwelling now entered under state tax rate affecting registered and unregistered persons.
Amendment inserts serial number 5AB into the State Tax (Rate) notification to classify the service by way of renting of any immovable property other than residential dwelling, with table entries applying to both unregistered and registered persons. The change amends notification number 13/2017 - State Tax (Rate) and is declared effective from the 10th day of October, 2024.

GST exemptions expanded for electricity ancillary services, grant-funded R&D, educational affiliation, and national skill services.
The amendment adds nil-rated exemptions for (a) services incidental or ancillary to transmission and distribution of electricity such as metering equipment on rent and meter testing; (b) research and development services supplied against grants from government entities or notified research institutions, subject to notification at time of supply; (c) affiliation services by educational boards to government-established schools; and (d) substitutes the vocational training entry to exempt services by specified national skill development bodies. It also replaces references to the National Council for Vocational Training with the National Council for Vocational Education and Training.

State tax on helicopter seat-share passenger transport introduced with input tax credit restriction and retrospective effect.
The notification inserts a new tariff entry for transportation of passengers by air in a helicopter on a seat-share basis, levying state tax at 2.5%, conditional on non-availability of input tax credit on goods used in supplying the service; it also amends the related cross-reference in the tariff table and is effective from 10 October 2024.

GST classification update: metal scrap HSN entries added to state rate schedule, affecting registered and unregistered persons.
The notification inserts S. No. 8 into the State Tax (Rate) table adopting HSN codes 72-81 for Metal scrap, with applicability entries for Any unregistered person and Any registered person; the amendment is notified by No. 06/2024 State Tax (Rate) dated 22nd March, 2025 and deemed effective from 10th October, 2024.

GST rate amendments update classifications, adding specified medicines, extruded savoury snacks and motor vehicle seats to revised schedules.
Jharkhand amends its State GST rate notification by inserting Trastuzumab Deruxtecan, Osimertinib and Durvalumab into the 2.5% list; adding an HS entry for extruded or expanded savoury or salted products (excluding certain un fried/uncooked extrusion manufactured pellets) to the 6% schedule; expanding the 9% schedule descriptions to cover extruded or expanded savoury/salted products and substituting the seats entry to exclude seats of heading 9402 and seats used in aircraft or motor vehicles; and adding motor vehicle seats (HS 9401 20 00) to the 14% schedule, effective from 10 October 2024.

Temporary Identification Number created to permit payment obligations; triggers requirement to seek full registration within specified period.
Rule 16A authorises the proper officer to grant a Temporary Identification Number to persons not liable to registration but required to make payment, recorded in Part B of FORM GST REG-12. The substituted FORM GST REG-12 provides Part A for temporary registration/suo moto registration and Part B for temporary identification, listing required particulars, optional bank account details, and directing the person to file application for proper registration within the prescribed period; copies of the order are to be sent to the corresponding jurisdictional authority.

Waiver of interest and penalties: prescribed last dates for payment to secure waiver upon tax notices and reassessments.
Designates two classes of registered persons and prescribes the last dates by which payment of tax, as per the notice, statement, or order, must be made to obtain a waiver of interest and/or penalties: (i) those served with a notice, statement, or order may pay by the date specified for that class; and (ii) those subject to reassessment following appellate directions may pay by the date ending six months from the proper officer's re-determination order. The notification takes effect from the stated commencement date.

Late fee waiver for excess GST annual return penalties where reconciliation statement is subsequently filed by the deadline.
The State Government waives the excess late fee over the amount payable under the Act for annual returns where required reconciliation in FORM GSTR-9C was not filed with FORM GSTR-9 but is furnished subsequently on or before 31 March 2025 for financial years 2017-18 through 2022-23; no refund shall be available for late fees already paid; the notification is effective from 23 January 2025.

Anti-dumping duty imposed on Poly Vinyl Chloride Paste Resin imports, varying by origin and producer, with specific exemptions.
Definitive anti-dumping duty is imposed on imports of Poly Vinyl Chloride Paste Resin from specified countries with producer- and origin-specific duty rates in USD per MT, specified tariff items, listed exclusions to the product scope, and an accepted price undertaking exempting imports by Kaneka Paste Polymer SDH BHD. The duty is effective for five years from the provisional imposition date, payable in Indian currency, with exchange rate and landed value definitions set by applicable customs rules.

Risk and Return Verification by stock exchanges permitted with board approval and specified terms for designated data centre activities.
Permits a recognised stock exchange, with Board approval and on terms and conditions specified by the Board, to carry out the activity of a Past Risk and Return Verification Agency Data Centre notwithstanding other provisions of the regulations; the amendment inserts this provision and takes effect upon publication in the Official Gazette.