Reverse Charge on renting of immovable property narrowed by corrigendum replacing 'any property' with 'any immovable property'.
Corrigendum to Notification No. 09/2024-Central Tax (Rate) substitutes the phrase "any property" with "any immovable property" in the specified table entry, thereby narrowing the scope of the reverse charge mechanism to supplies concerning immovable property under the referenced rate provision.

Passenger name record information transfer rules now require aircraft operators to meet pre-departure and further prescribed requirements.
Passenger Name Record Information requirements for aircraft operators are amended under the Passenger Name Record Information (First Amendment) Regulations, 2024. Regulation 5(4) is revised by replacing the wording following the requirement to transfer information not later than twenty-four hours before departure. The change substitutes "and" for "or", requiring aircraft operators to transfer passenger name record information within the prescribed pre-departure timeframe and in accordance with the further requirement stated in that provision.

Export duty amendment on specified rice varieties alters duty entries to nil for listed tariff items, effective immediately.
Amendment to the principal customs notification substitutes the entry in column (4) with nil against serial numbers 6A, 6B and 6C in the tariff table, effectuated under section 25(1) of the Customs Act and coming into force immediately.

Anti-dumping duty on isopropyl alcohol imports from China imposed with country and producer specific rates and conversion rules.
Imposition of anti-dumping duty on Isopropyl Alcohol (tariff item 2905 12 20) following findings that exports from China PR were priced below normal value, causing dumping and material injury and undercutting domestic prices. The notification prescribes country- and producer-specific per metricton rates in USD, notes the customs classification as indicative, and states the duty is payable in Indian currency for five years from Gazette publication. Conversion of USD rates uses the exchange rate notified under the Customs Act, with the bill-of-entry presentation date as the relevant date.

Anti-dumping duty on Sulphur Black imports from China PR imposed with producer-specific duty rates and specified duration.
Imposition of anti dumping duty on Sulphur Black from China PR under section 9A and rules 18 and 20 follows designated authority findings of dumping, material injury and price undercutting. The notification prescribes USD per metric tonne duties differentiated by producer and export circumstance, identifies affected tariff items, notes customs classification is indicative, sets a levy period of five years from publication unless earlier changed, and requires payment in Indian currency with exchange rate application as per Government notifications and the bill of entry date under section 46 of the Customs Act.

Anti-dumping duty on cellophane transparent film imposed; specified producer exempt, others subject to a per kg duty payable in local currency.
Imposition of anti-dumping duty on imports of Cellophane Transparent Film from China PR after findings of dumped exports causing material injury and price undercutting; notification prescribes a per unit duty schedule with a nil rate for a named producer and a specified per kilogram rate for other producers, applicable for five years and payable in Indian currency, with exchange rate for calculation determined by the notified rate on the bill of entry date.

Sunset of authority to examine input tax credit price impact ends, requests barred from appointed date.
The Governor appoints 1st April, 2025 as the date from which the Authority referred to in section 171(2) shall not accept requests to examine whether input tax credits availed or reduction in tax rate have resulted in a commensurate reduction in the price of goods or services; the notification takes effect on publication in the Official Gazette.

Anti-dumping duty on Thermoplastic Polyurethane imports to counter dumping and remove injury to domestic industry.
Imposition of anti-dumping duty on imports of Thermoplastic Polyurethane (TPU) originating in or exported from China PR follows designated authority findings that TPU was dumped at prices below normal value causing material injury and price undercutting; the notification sets product scope (excluding polycaprolactone-based TPU), identifies specified producers with differentiated per unit USD duty rates (including a nil rate for one producer), states the duty is payable in Indian currency for five years, and requires use of the official exchange rate with the bill of entry date as the relevant date.

Commencement of amendment provisions establishes staggered coming-into-force dates for specified sections of Mizoram GST Act.
The Governor, under the proviso to section 1(2) of the Mizoram Goods and Services Tax (Second Amendment) Act, 2024, appoints section 4 to come into force on the 1st day of October, 2024, and sections 2 and 3 to come into force on the 1st day of April, 2025; notification issued by the Finance Department and signed by the Finance Commissioner.

Renting of immovable property other than residential dwelling specified under GST; applies to registered and unregistered persons.
The notification inserts a new entry specifying renting of any immovable property other than residential dwelling as a taxable service under the state GST notification, applying to both unregistered persons and registered persons; the amendment to the prior notification is declared effective from the tenth day of October, two thousand twenty-four.

GST exemption for specified electricity, research, education and vocational services now extended under state notification.
The State GST notification inserts nil-rated entries for (a) services incidental to transmission and distribution of electricity supplied by electricity utilities, (b) research and development services supplied against grants to specified government or notified institutions, and (c) affiliation services by educational boards to government schools; it also revises and expands entries relating to national skill development and substitutes nomenclature to the National Council for Vocational Education and Training, and declares the amendment effective from the stated operative date in October 2024.

Tax on helicopter seat-share passenger transport specified; input tax credit barred if claimed, effective October 2024.
An amendment inserts a new item for transportation of passengers by air in a helicopter on a seat-share basis into the State GST notification Table, subjects that supply to the notified GST rate, conditions that input tax credit on goods used in supplying the service must not have been taken, and updates a related Table entry to reference the new item; effective from 10 October 2024.

Technical Member (State) eligibility relaxes Group A service requirements while retaining overall gazetted government service conditions.
Eligibility for appointment as a Technical Member (State) in the State Benches of the Goods and Services Tax Appellate Tribunal is relaxed for officers of Tamil Nadu. At least fifteen years in Group A or equivalent service is required, subject to overall twenty-five years of Government service as a Gazetted Officer. The revised qualification applies for ten years, while all other applicable eligibility conditions continue to apply.

Anti-dumping duty on unframed glass mirrors from China imposed, applying a specified per-ton import charge to remove injury.
Imposition of anti-dumping duty on imports of unframed glass mirror originating in or exported from China PR to remedy a positive dumping margin and material injury to the domestic industry. A per-unit duty applies to subject goods whether imported directly from the subject country or exported from it via other countries; framed, decorative and silver-coated mirrors are excluded. The duty is levied for a specified statutory period and payable in Indian currency, with exchange rates for assessment set by separate government notification and linked to the bill of entry date.

Eligibility for Technical Member (State) extended to long serving Gazetted Officer; appointment may be considered by GIC under Section 110.
Statutory notification permits an Officer of the Commercial Tax Department who has completed at least twenty five years of service in the Himachal Pradesh Government and is a Gazetted Officer to be eligible for appointment as Technical Member (State); such officer may be considered by the GIC for appointment and the notification is effective for ten years from publication in the e Rajpatra.

State GST amendments reshape input tax credit, recovery, penalties, refunds and appeal procedures under the updated tax framework.
The Act amends the Tripura State Goods and Services Tax Act, 2017 to align State GST provisions with recent Central GST changes and to avoid repugnancy. It revises the definition of Input Service Distributor, expands the tax base, updates input tax credit, refund, return, appeal, penalty, and recovery provisions, and inserts new sections for non-recovery arising from general practice, a distinct section 74A mechanism for Financial Year 2024-25 onwards, a machine-registration penalty, and a waiver for specified section 73 demands. Schedule III is also expanded for co-insurance and reinsurance transactions.

Customs port designation: new Yogayatan entry authorises unloading of imports and loading of exports in Maharashtra.
Amendment designates an additional customs port entry for Maharashtra by inserting the item Yogayatan into the principal notification, authorising the unloading of imported goods and the loading of export goods at that place and bringing it within the existing appointment and control framework for customs ports.

Commencement of Goa GST amendment establishes immediate effect for specified sections and staggered start for remaining provisions.
The Government, exercising powers under sub section (2) of Section 1 of the Goa GST (Amendment) Ordinance, 2024, appoints the date of publication of this notification as the commencement date for Sections 6, 34 and 36, and appoints the 1st day of November, 2024 as the commencement date for all other provisions of the Ordinance.

Tax exemption under section 10(46): specified incomes of a pollution control board exempted subject to non commerciality and filing conditions.
Notification exempts specified receipts of the West Bengal Pollution Control Board from income tax under clause (46) of section 10, listing categories such as consent and authorisation fees, monitoring and analysis fees, cess reimbursements, reimbursements under national monitoring programs, non profit sales and training fees, interest on deposits and loans to staff, public hearing and testing fees, processing and tender fees, forfeiture of bank guarantees and miscellaneous non-commercial receipts. The exemption is conditional on non-commercial activity, unchanged nature of incomes across years, and prescribed filing of income tax return, and is retrospective to assessment year 2015-16.

Arm's length price tolerance set to deem transaction price as arm's length for specified trading categories this assessment year.
Notification under the third proviso to section 92C(2) read with rule 10CA(7) proviso prescribes tolerance limits such that where the variation between the arm's length price and the actual price of an international or specified domestic transaction does not exceed the notified tolerance, the actual transaction price shall be deemed the arm's length price for the assessment year 2024-2025; a distinct definition of "wholesale trading" based on purchase cost and inventory-to-sales thresholds determines eligibility for the narrower tolerance.