Tariff value fixation updated for edible oils, metals and areca nut, revising import valuation for affected commodities.
The Central Board of Indirect Taxes & Customs, invoking sub section (2) of section 14 of the Customs Act, 1962, substitutes TABLE 1, TABLE 2 and TABLE 3 of the principal Customs (N.T.) notification to fix revised tariff values in US dollars for specified goods - including edible oils, brass scrap, areca nut, and specified forms of gold and silver - thereby updating the reference import valuation entries effective as stated in the notification.

SEZ Authority membership change: substitution of two KASEZ Authority members effective end of June 2025.
The Central Government amends notification S.O.2938(E) to substitute the entries at Sl. Nos. 5 and 6 of the KASEZ Authority membership, replacing the previously notified individuals with Sh. Pankaj Mital, Director of M/s. Samvardhana Motherson International Ltd, KASEZ, and Sh. Dharmendrasinh Rajput, Managing Director of M/s. Gokul Overseas, KASEZ, effective 30.06.2025.

Zero coupon bond specified under the Income-tax Act; issuance, life, discount and redemption terms prescribed.
The Central Government has specified the Ten Year Zero Coupon Bond of Indian Railway Finance Corporation Ltd. as a zero coupon bond under the Income-tax Act, prescribing the bond's ten-year tenor, issuance schedule, redemption amount, discount recognised at issuance, and the total number of bonds to be issued, thereby fixing the parameters that determine its tax characterisation under the referenced rules.

GST rate amendment expands nil-rated services to meter rental, certain R&D grants and educational affiliation services.
The notification inserts new nil-rated entries into the State Tax (Rate) schedule for Delhi: metering and ancillary electricity distribution services (meter rental, testing, connection release, shifting, duplicate bills); research and development services supplied as grants by Government Entities or notified research institutions subject to notification status at time of supply; and affiliation services by educational boards to government schools. It also revises and expands vocational and skill development service entries and updates council nomenclature. The amendment takes effect from the stated operative date in October.

Income tax exemption for pollution control board on specified statutory fees and grants subject to conditions.
Notification under clause (46) of section 10 exempts specified income of a State pollution control board, including consent fees, analysis and survey fees, authorisation fees, cess reimbursements, RTI fees, reimbursements from monitoring programmes, government grants, staff loan interest, miscellaneous receipts, penalties and interest on such receipts, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character across financial years, and prescribed return filing compliance.

Temporary identification number enables non-registrants required to pay GST to be issued an ID and directed to register.
The amendment adds rule 16A allowing the proper officer to grant a temporary identification number to persons not liable for registration but required to make payments, recorded in Part B of the substituted FORM GST REG-12. The substituted form contains Part A for temporary or suo moto registration with business and personal particulars and a directive to apply for proper registration, and Part B for issuance of a temporary identification number with required details and optional bank information; a copy of the order is to be sent to the corresponding jurisdictional authority.

Late fee waiver for excess amounts where GSTR-9C was filed belatedly, subject to specified filing deadline.
The State government waives the excess late fee that accrued where registered persons who were required to furnish a reconciliation statement with their annual return failed to do so initially but furnish the reconciliation statement subsequently on or before the prescribed cut off date; already paid late fee amounts are not refundable and the notification is given retrospective effect under the enabling statutory power.

Definition of specified premises updated by amendment to align with existing notification clause, effective from April.
Amendment substitutes Explanation item (c) to define specified premises by reference to clause (xxxvi) of paragraph 4 of notification 11/2017 State Tax (Rate), effected under sub section (5) of Section 9 of the Telangana Goods and Services Tax Act, 2017; the substitution takes effect from the first day of April, 2025.

Composition levy exclusion: amendment narrows exemptions by excluding body corporates and composition taxpayers from specified GST rate entries.
The State amends Notification No.13/2017 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, thereby excluding body corporates and composition taxpayers from those specified rate entries; the amendments take effect from the 16th day of January, 2025.

GST rate amendment narrows transmission/distribution scope and nil rates Motor Vehicle Accident Fund insurance services.
The notification amends the State GST rate schedule by substituting "transmission or distribution" for "transmission and distribution" at serial 25A, inserting serial 36B to nil rate insurance services provided by the Motor Vehicle Accident Fund financed by insurers from third party motor insurance premiums, adding a training partner approved by the National Skill Development Corporation to the exemption list at serial 69, omitting item (w) in paragraph 2, and inserting a definition of "insurer" aligned with the Insurance Act.

Specified premises definition enables hotel suppliers to opt in or out affecting GST classification and registration declarations.
Amendment revises the State Tax (Rate) notification to redefine specified premises for hotel accommodation GST treatment, covering premises meeting a value threshold in the preceding financial year, registered suppliers filing an opt-in in the prescribed pre financial year window, and applicants filing an opt-in shortly after registration acknowledgment. It inserts Annexures VII-IX prescribing opt-in and opt-out declaration formats, mandatory fields, per premises filing requirements, and the continuing effect of declarations across financial years until superseded.

GST rate change: specified taxable entry now attracts a higher state tax rate, effective immediately under notification amendment.
An amendment to the State Tax (Rate) notification substitutes the rate value shown in column (4) for S. No. 4 of the TABLE in Notification No. 11/2017-State Tax (Rate), effected by the State Government under sub-section (1) of section 11 of the Goods and Services Tax Act, 2017 on the Council's recommendation; the substitution takes effect immediately.

Amendment to GST rate adds food inputs linked to fortified rice kernel supply for ICDS to the applicable entry immediately.
The State GST rate notification is amended by inserting "(c) food inputs for (a) above" after the existing sub clause on Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, thereby expressly including food inputs related to that supply; the amendment is made on the Council's recommendation and takes effect immediately.

State GST amendment adds gene therapy to the taxable schedule and tightens pre packaged labelling rules immediately.
The State Tax (Rate) schedule is amended to insert a new entry for Gene Therapy at S.No.105A with the specified State GST rate, and the Explanation is revised to redefine "pre-packaged and labelled" to mean commodities intended for retail sale containing not more than 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009 and bear the required declarations; the notification is effective immediately.

GST classification updated to include Fortified Rice Kernel in rate schedules and redefine pre packaged labelling rules.
The amendment adds Fortified Rice Kernel (FRK) under HS heading 1904 into the State GST rate schedules and includes FRK in the Schedule III description alongside goods commonly known as Murki. It substitutes the Explanation's clause (ii) to define "pre-packaged and labelled" as retail-intended commodities up to 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 and whose packages or labels bear the statutory declarations. The notification is effective immediately.

Anti-dumping duty on Titanium Dioxide imports from China imposed to counter dumped imports and protect domestic industry.
The Central Government imposes anti-dumping duty on imports of Titanium Dioxide originating in or exported from China PR, based on the designated authority's findings of dumping and material injury. Duties are specified in the Table by tariff items, producer categories (including named producers and non-sampled cooperative producers), country of origin/export scenarios, per-unit amounts in USD and unit of measurement. Exclusions for particular end-uses and nano/ultrafine material are listed. The duty is payable in Indian currency for five years and rupee conversion uses the exchange rate notified under the Customs Act with the bill of entry date as the relevant date.

Countervailing duty imposed on textured tempered glass imports, calculated by reference price less landed value, adjusted for anti dumping duty.
Imposes a countervailing duty on textured toughened (tempered) coated and uncoated glass originating in or exported from Vietnam, calculated as the difference between landed value and specified reference prices per metric ton in USD where landed value is below the reference price. Distinct reference prices apply to Flat (Vietnam) Co., Ltd, other Vietnamese producers, and producers exporting via other countries. The CVD amount is reduced by any anti dumping duty paid, is payable in Indian currency, and is leviable for five years from notification publication using the exchange rate on the bill of entry date.

Valuation of related-party corporate guarantees: deemed higher of prescribed rate or actual consideration; GST forms and cancellation procedures updated.
The Rules amend valuation, procedural and form provisions: supplies by a supplier to a related person for providing a corporate guarantee are deemed valued at one per cent of the guarantee amount or actual consideration, whichever is higher. Rule 142(3) requires issuance of an "intimation" instead of an "order." Rule 159(2) and FORM GST DRC-22 include a one-year expiry or cessation on issuance of a subsequent Commissioner order. Forms REG-01, REG-08, GSTR-8 and GST PCT-01 are revised to add One Person Company, prescribe a new cancellation template, modify TCS reporting entries, and expand practitioner enrolment criteria.

Designation amendment: Special Commissioner added as authorised officer alongside Senior Additional Commissioner for state GST administration.
The Errata substitutes the designation in the earlier notification to provide that either the Special Commissioner (CT) or the Senior most Additional Commissioner (ST) (Grade-I) working in the office of the Commissioner of Commercial Taxes shall be the authorised officer under the notification, and directs publication in the Gazette with the amendment to come into force from the specified effective date.

Tax collection at source compliance: e-commerce operators must follow special procedure for supplies by unregistered persons.
Notification requires electronic commerce operators who collect tax at source to allow supplies by exempted unregistered persons only if an enrolment number is allotted on the common portal, to prohibit inter-State supplies by such persons, to refrain from collecting tax at source for those supplies, and to report supply details in FORM GSTR-8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator. The procedure is effective from 1 October 2023.