State tax rate amendment increases applicable state GST rate for specified entry, effective from an earlier date per notification.
Amendment substitutes the rate entry in column (4) against S. No. 4 of the TABLE in the principal notification, replacing the earlier rate with a higher rate; the change is made under sub section (1) of section 11 of the Jharkhand Goods and Services Act, 2017, on Council recommendation and is effective from an earlier date specified in the notification.

GST rate amendment expands covered supplies to include food inputs alongside fortified rice kernel, effective from the stated date.
Amendment adds the words "(c) food inputs for (a) above" to column 3 against S. No. 1 in the Table of Notification No. 39/2017- State Tax (Rate), thereby including food inputs alongside supplies of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes. The change is effected under section 9 of the Jharkhand GST Act and is effective from 16th January, 2025.

Taxation of gene therapy added to the state rate schedule, with clearer pre-packaged and labelled labelling rules applied.
An amendment inserts Gene Therapy into the State Tax (Rate) schedule as a new taxable entry. The Explanation is substituted to define pre-packaged and labelled as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009, requiring package or label declarations and limited to containers not exceeding 25 kg or 25 litre. The notification is effective from 16th January, 2025.

Tax classification of Fortified Rice Kernel updated; FRK added to reduced and general state tax schedules, and packaging definition clarified.
Amendment adds Fortified Rice Kernel (FRK) under Chapter 1904 and incorporates FRK into the description for goods commonly known as Murki, altering its State GST rate classification; it also replaces the Explanation clause to define pre-packaged and labelled as commodities intended for retail sale, pre-packed under the Legal Metrology Act, 2009 with packages not exceeding 25 kg or 25 litre. The notification is effective from 16th January, 2025.

Companies CSR-1 amendment requires entities to register for CSR activities via updated e-form with certified declarations.
Amendment substitutes the Companies (CSR Policy) Rules e form with a new e-form CSR-1 as the prescribed mechanism for registration of entities undertaking CSR activities, specifying eligible entity categories, required entity details and attachments, digital signature requirements for authorised officers, and mandatory certification by a practising professional who accepts liability for false certification.

Tax exemption under section 10(46A) applies to notified boards, subject to continuing eligibility and stated conditions.
Notification under section 10(46A) declares Rajasthan Housing Board a specified board for exemption of specified income under sub clause (b) of clause (46A) of section 10 of the Income tax Act, effective from the assessment year 2024 25 and conditional on the assessee continuing as a board under the Rajasthan Housing Board Act, 1970 with one or more purposes specified in sub clause (a) of clause (46A).

Avoidance transactions disclosure required: resolution plans cannot assign undisclosed avoidance or fraudulent trading claims and must notify applicants.
A new prohibition bars resolution plans from assigning avoidance transactions under Chapter III or fraudulent or wrongful trading under Chapter VI of Part II of the Code unless those matters were disclosed in the information memorandum and intimated to all prospective resolution applicants before the last date for submission of resolution plans; a proviso exempts plans already submitted to the Adjudicating Authority prior to commencement of these amendments.

Listing of equity shares in permissible jurisdictions: new LEAP-1 form requires prospectus submission, approvals, attachments and declarations.
The amendment replaces Form LEAP-1 with a revised e-form for submission of a prospectus to the Registrar for listing equity shares in permissible jurisdictions, requiring corporate identity and contact details, purpose of application, approval and submission dates, and disclosure of pending inspections, investigations or inquiries. Mandatory attachments include regulator/stock exchange approval, prospectus filing acknowledgement, and the prospectus. The form mandates a company declaration, digital signature by an authorized officer, certification by a practicing professional verifying original records, and highlights penalties for false statements or evidence.

Countervailing duty on continuous cast copper wire rod maintained to prevent recurrence of subsidization and injury to industry.
Imposition of Countervailing duty on continuous cast copper wire rods from Indonesia, Malaysia, Thailand and Vietnam follows a finding that cessation would likely cause recurrence of subsidization and injury. The notification sets product scope (copper wire rod in coil form), tariff heading 7408, and prescribes country- and producer-specific duty rates as percentages of the landed value, including distinct treatment for named producers and third-country export scenarios. The duty is leviable in Indian currency for a prescribed period and clarifies exchange rate and assessable value rules for calculation.

Tax exemption for pollution control board: specified environmental fees exempted subject to non-commercial activity and filing conditions.
The Central Government exempts specified income of the Karnataka State Pollution Control Board under clause (46) of section 10, comprising consent fees, water and air analysis charges, environmental compensation, other environment related fees notified by competent authorities, government grants/subsidies/reimbursements, interest on such receipts, and miscellaneous incidental receipts. The exemption is conditional on the Board not undertaking commercial activity, maintaining unchanged activities and specified income character across financial years, and filing returns as required by clause (g) of sub section (4C) of section 139.

Late fee waiver for delayed annual returns and reconciliation statements permits relief where GSTR-9C filed subsequently by the specified deadline.
Waiver of late fee is available for registered persons who failed to furnish FORM GSTR-9C with FORM GSTR-9 but subsequently file FORM GSTR-9C by the prescribed final date; the waiver removes late fees in excess of those payable up to the date of filing FORM GSTR-9, while expressly providing that no refund will be made of late fees already paid for delayed furnishing of FORM GSTR-9C.

Cost Inflation Index updated to include the new fiscal year value, effective from April and applicable to subsequent assessment years.
Amendment inserts a new entry for the Cost Inflation Index for the fiscal year 2025-26 into the Table linked to the Explanation to section 48 of the Income-tax Act, updating the index used to compute indexed cost of acquisition for capital gains; the change is made under clause (v) of the Explanation and takes effect from the first day of April, applying to the subsequent assessment year and thereafter.

Composition levy exclusion: suppliers of specified actionable claims now disqualified from composition regime under GST amendment.
The notification amends Notification No. 66/2017-State Tax to insert that the phrase "composition levy under section 10 of the said Act" shall not apply to a registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the Act, effective from 1st October, 2023.

Appointment of Common Adjudicating Authority for adjudication of provisional assessment show cause notices against M/s MB Crusher.
The Central Board of Indirect Taxes and Customs, invoking provisions of the Customs Act, appoints officers listed in the Table as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating authorities for the specified show cause notices against M/s MB Crusher India Pvt. Ltd., limited to adjudication of the listed provisional assessment notices.

Tariff value fixation updated for edible oils, brass scrap, areca nut, gold and silver, effective July.
The notification substitutes Tables 1-3 of the principal non-tariff notification to prescribe US dollar tariff values for specified imported goods, including various edible oils, brass scrap, areca nut, and specified forms of gold and silver, and clarifies scope and exclusions for precious metal entries; the amendment is made under the Customs Act and is effective from 1 July 2025.

Exemption from Additional Duty extends to Air Canada for imports from Canada under amended customs notification effective July 2025.
Amends Notification No. 130/2010-Customs by inserting, in the TABLE, a new entry adding Canada as the source country and Air Canada as the designated airline eligible for exemption from additional duty on specified goods imported from specified countries under the terms of the principal notification.

Exclusion for metal scrap suppliers from notification applies, altering applicability of prior State Tax notification.
A proviso excludes persons engaged in the supply of metal scrap-as classified in the Customs Tariff metal chapters-from the scope of Notification No. 5/2017 State Tax, thereby removing those supplies from the notification's applicability; the amendment is made under statutory power and specifies its commencement date.

Minimum Import Price on soda ash imports extended, maintaining a per tonne floor and continued import controls.
Extension of Minimum Import Price (MIP) condition for imports of Disodium Carbonate (Soda Ash) under Chapter 28 of ITC (HS) 2022 applies to three specified HS codes; the Central Government continues the MIP mechanism and sets the operative per metric tonne floor price for the defined extension period by official notification.

Quantitative restriction on Low Ash Metallurgical Coke imports extended, maintaining country-wise import quotas under existing trade policy.
Continuation of Quantitative Restriction on imports of Low Ash Metallurgical Coke under Chapter 27 of ITC (HS) 2022 Schedule I: the Central Government extends the existing country-wise quantitative import limits for the specified HS codes for a further period from 01.07.2025 to 31.12.2025, maintains all prior terms and conditions, and provides country allocations that will cease automatically on 31.12.2025.

Specified actionable claim classification expands to include betting, gambling and online money gaming, changing GST rate schedule applicability.
Amendment inserts S. No. 227A in Schedule IV to classify specified actionable claim as encompassing betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and adds an Explanation clause adopting statutory definitions from the Delhi GST Act and the Integrated GST Act; the changes take effect on 1st October, 2023.