Customs ports designation: Chhara added as authorized location for unloading imports and loading exports under notification.
The Central Board of Indirect Taxes and Customs amends the schedule of designated customs ports by inserting item (32) for the State of Gujarat, adding Chhara as an authorized location where the unloading of imported goods and the loading of export goods or any class of such goods is permitted under the notification.

Tariff Value Fixation updates for edible oils, brass scrap, areca nut, gold and silver, effective mid-November.
Fixes statutory tariff values by substituting TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to establish US dollar valuation benchmarks for specified edible oils, brass scrap, areca nut, and defined forms of gold and silver, distinguishing forms and purity conditions for precious metals and providing explanatory scope; made under sub-section (2) of section 14 of the Customs Act, 1962 and effective from the stated mid-November commencement date.

Input Service Distributor credit rules and machine registration penalties are revised under the Uttar Pradesh GST amendment ordinance.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by redefining Input Service Distributor and substituting section 20 to regulate the distribution of input tax credit by an Input Service Distributor, including credit relating to services taxed under the specified reverse charge provisions. It also inserts section 122A to impose a penalty for failure to comply with a notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation of unregistered machines subject to a limited cure provision.

Late fee waiver for delayed NIL GSTR 7 filings waives excess penalties and exempts returns with nil tax deducted.
The State GST notification waives the portion of late fee for failure to furnish FORM GSTR-7 (June 2021 onwards) that exceeds twenty-five rupees per day, with a further provision that any total late fee in excess of one thousand rupees shall be waived. It also provides that where the total State tax deducted at source for a month is nil, the entire late fee for failing to furnish FORM GSTR-7 for that month shall be waived. The notification supersedes the earlier inconsistent notification and is effective from 1 November 2024.

Waiver of interest and penalties: specified deadlines allow registered taxpayers to pay tax to qualify for GST relief.
Notifies dates for payment to qualify for waiver of interest and penalties under Section 128A of the Odisha GST Act. Registered persons issued a notice, statement, or order under the said section may pay by 31st March, 2025 for waiver. Where a notice under assessment provisions leads to a re determination of tax by a proper officer pursuant to appellate directions, payment may be made within six months from the date of issuance of that re determination order to qualify for the waiver. The notification is effective from 1st November, 2024.

Input tax credit rectification allows eligible taxpayers to apply electronically for correction of earlier demand orders.
A special rectification procedure enables registered persons, who have had orders confirming demand for alleged wrongful availment of input tax credit under the cited assessment or appellate provisions but who now satisfy subsequent entitlement conditions, to apply electronically for rectification provided no appeal has been filed; the original ordering authority will decide and issue a rectified order and must upload a summary in the appropriate electronic form, the rectification scope is limited to the credit now eligible, and natural justice and specified declaration and annexure data requirements apply.

Fixation of tariff values updates customs valuation for specified edible oils, metals and areca nut, effective mid November.
The Central Board of Indirect Taxes & Customs amends the principal non tariff notification by substituting TABLE 1, TABLE 2 and TABLE 3 to fix tariff values in US dollars for specified imported goods - including listed edible oils, brass scrap, areca nut, and defined forms of gold and silver - specifying units and explanatory exclusions; the substituted tables set the valuation basis for customs assessment and take effect from the stated commencement date.

Customs exemption scope expanded permits direct supply to armed forces and government departments under amended notification.
The amendment inserts, in Condition No. 48(d) of Notification No. 50/2017-Customs, after the words 'Central Government for this purpose', the words permitting supply "or directly either to armed forces of the Union under the Ministry of Defence or Government Departments", thereby allowing direct supply to those recipients under the specified customs exemption; the amendment takes effect from 14th November, 2024.

Scope narrowed to immovable property: State GST notification replaces "any property" with "any immovable property".
The corrigendum to Notification No. 09/2024 State Tax(Rate) replaces, against serial number 5AB in the table, column (2), the phrase "any property" with "any immovable property", thereby correcting the wording of the earlier notification.

Pre-packaged and labelled supply exclusion clarified for agricultural farm produce in larger commodity packages under GST.
GST exemption notification is amended to insert a proviso clarifying the meaning of "pre-packaged and labelled". Supply of agricultural farm produce in packages above the prescribed commodity threshold is excluded from that expression, notwithstanding the Legal Metrology Act, 2009 and the rules made under it. The amendment creates a specific carve-out within the packaging-based classification and is deemed to have come into force from 15 July 2024.

GST rate amendments revise entries for cartons, milk cans, solar cookers, and agricultural package labelling treatment.
Amendment to the Assam State GST rate notification revises the tax treatment of specified goods under the GST rate schedules. In Schedule II at 6%, new entries are inserted for cartons, boxes and cases of corrugated or non-corrugated paper or paper board, milk cans of iron, steel or aluminium, and solar cookers; the entry for brooders is expanded to include parts thereof. In Schedule III at 9%, the paper and paper board entry is narrowed, while exclusions and inclusions are made for milk cans, solar cookers, and domestic purposes. A proviso further excludes larger agricultural farm produce packages from the scope of pre-packaged and labelled.

Accommodation services exemption expands with new nil-rate entry and exclusions for student housing and similar lodging.
Amends the Assam State Tax (Rate) notification by adding nil-rated Railway-related services, revising the accommodation services entry to exclude student residences and similar lodging, and inserting a new nil-rated entry for accommodation services valued at not more than twenty thousand rupees per person per month for a minimum continuous period of ninety days.

Inland Container Depot designation adds Jajpur for unloading imported goods and loading export goods under customs notification.
The amendment inserts item (iv) Jajpur against serial number 6B in the Table of Notification No. 12/97-Customs (N.T.), authorising the unloading of imported goods and the loading of export goods, or any class of such goods, at the Jajpur Inland Container Depot, under the authority of the Central Board of Indirect Taxes and Customs pursuant to the Customs Act.

Tariff value fixation for specified imports updated, substituting tables that set per unit values effective from mid November.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification prescribes commodity-specific tariff values for edible oils, brass scrap, areca nut, and specified categories of gold and silver, expressed in US dollars per metric tonne or per unit as applicable, and the amendment is made under statutory customs powers to fix tariff values.

Exemption from specified income granted to a regulatory board, effective from the stated assessment year subject to continuing statutory purposes.
The Central Government notifies the Petroleum and Natural Gas Regulatory Board for exemption from specified income under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, identifying the board by PAN and making the notification effective from assessment year 2024-25, subject to the board's continued constitution under the Petroleum and Natural Gas Regulatory Board Act, 2006 and its carrying out one or more purposes specified in sub-clause (a) of clause (46A).

Commencement dates for Bihar GST Amendment: section 4 effective October 1; sections 2 and 3 effective April 1.
The Governor, under subsection (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2024, appoints the 1st day of October, 2024 as the date on which section 4 of the Act comes into force, and the 1st day of April, 2025 as the date on which sections 2 and 3 of the Act come into force, by notification issued by the Commercial Tax Department.

Removal of inland container depot entry deletes Pimpri from authorised loading and unloading locations under customs notification.
Exercising powers under section 7 of the Customs Act, 1962, the Central Board of Indirect Taxes and Customs amends Notification No. 12/97 Customs (N.T.) by omitting, in the Table at serial number 9 for the State of Maharashtra, the item (iv) in column (3) and the corresponding entry in column (4), thereby deleting the referenced inland container depot from the authorised list for loading and unloading of goods.

Anti-dumping duty on Epichlorohydrin imposed to counter dumped imports from China, Korea and Thailand affecting domestic industry.
Imposition of anti-dumping duty on Epichlorohydrin (tariff item 2910 30 00) from China PR, Korea RP and Thailand is ordered following findings of dumping, injury and price undercutting; differentiated duty rates are specified by producer, origin and export country. The duty, expressed per metric ton in US dollars but payable in Indian currency, applies for five years from Gazette publication unless earlier amended, with the exchange rate determined as per Customs Act on the bill of entry date.

Reverse charge on property renting by unregistered persons now applies to registered recipients under the Andhra Pradesh GST notification.
The notification amends the Andhra Pradesh GST reverse charge entry by inserting service by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person. The amendment is issued under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council, and takes effect from 10 October 2024.

GST exemption amendments expand nil-rated services for electricity support, research grants, affiliation services, and skill development compliance.
Amends the Andhra Pradesh GST exemption notification to insert nil-rated entries for services incidental or ancillary to electricity transmission and distribution, research and development services funded by grants from specified government or notified institutions, and affiliation services provided by educational boards or similar bodies to government-related schools. It also replaces the vocational training nomenclature with the National Council for Vocational Education and Training across the relevant entry and related provisions, and applies from 10 October 2024.