Rescission of notification under Assam GST Act withdraws earlier tax notification while preserving prior actions.
The Governor, on the Council's recommendation and under powers in the Assam GST Act, rescinds notification eCF No.168833/456 dated 30th November, 2024 issued by the Finance (Taxation) Department, subject to a saving clause preserving things done or omitted before rescission; the rescission is made operative from 1st January, 2024.

Tax Collection at Source rules: ecommerce operators must not collect TCS for composition suppliers and must report supplies.
Electronic commerce operators must allow supplies by composition-exempt persons only if an enrolment number is allotted on the common portal, must not permit inter-State supplies by such persons, must not collect tax at source under section 52(1) for those supplies, and must electronically report the supplies in FORM GSTR-8. Where multiple operators are involved, the operator who finally releases payment to the supplier is treated as the electronic commerce operator for these obligations.

Port restriction on imports from Bangladesh: specified jute and related items allowed only via Nhava Sheva Seaport.
The notification adds specified ITC (HS) codes for jute fabrics, twine/cordage/rope, cables, and sacks to the Import Policy and imposes a port restriction prohibiting their import from Bangladesh through any land port on the India-Bangladesh border while permitting imports only through the Nhava Sheva Seaport; other terms of the earlier related notification remain in force and the restriction is effective immediately.

Track-and-trace regime introduced: mandatory unique markings and compliance obligations for specified goods.
The Bill amends the Delhi GST Act to expand cross-references to IGST provisions, define municipal and local funds, introduce a unique identification marking, substitute "plant and machinery," omit voucher time-of-supply subsections, modify ISD and inter-state credit distribution rules, treat certain SEZ/FTWZ warehoused supplies as outside supply, tighten credit-note and statement requirements, mandate pre-deposit for penalty-only appeals, and create a track-and-trace regime imposing marking, information, recordkeeping and penalty obligations.

Determination of tax defaults establishes notice procedures, strict timelines, and scaled penalties with staged settlement options.
Section 74A governs determination of tax not paid or short paid, erroneous refunds, and wrongly availed input tax credit for Financial Year 2024-25 onwards by prescribing notice and show-cause procedures, limitation periods for issuing notices and adjudication, an extension mechanism for issuing orders, graded penalties for ordinary non-compliance and for fraud or wilful misstatement, monetary threshold for issuance of notices, and staged settlement options allowing payment of tax with interest and reduced or no penalty within specified windows.

Tax exemption for pollution control board confirmed under income tax provision, effective from the stated assessment year subject to statutory purpose condition.
Notification identifies the Uttarakhand Pollution Control Board (PAN: AAALU0160D) as an exempt entity under the income-tax provision corresponding to clause (46A) of section 10, effective from the stated assessment year, conditional on the Board remaining constituted under the Air and Water Pollution Acts and continuing to have one or more of the purposes specified in sub-clause (a) of clause (46A). The explanatory memorandum states no person is adversely affected by retrospective effect.

GST rate change for specified entry increases under Delhi GST Act, substituting prior rate, effective immediately.
Amendment substitutes the rate entry in column (4) against S. No. 4 of Notification No. 8/2018-State Tax (Rate), issued under section 11(1) of the Delhi Goods and Services Tax Act, 2017 on the recommendations of the Council. The substitution alters the applicable State GST rate in the TABLE of the principal notification published in the Gazette of Delhi, and the notification is made effective immediately.

Anti-dumping duty continuation on Flax Fabric extended, keeping existing import measures in force through February 2026.
The amendment inserts a provision keeping the anti-dumping duty on woven fabric with over fifty percent flax content (Flax Fabric) originating in or exported from China PR and Hong Kong in force up to and inclusive of 9th February, 2026, unless revoked, superseded or amended earlier, relying on the continuation-review powers under the Customs Tariff Act and the anti-dumping rules.

Security deposit lien for investment advisers secures payment of dues arising from online dispute resolution awards and proceedings.
The amendment requires the statutory deposit of investment advisers to be maintained in such form or manner as specified by the Board and to be marked as a lien in favour of a body corporate recognised by the Board for administration and supervision. The deposit shall be available for utilisation if the investment adviser fails to pay dues arising from arbitration and conciliation proceedings under the Online Dispute Resolution Mechanism or any other mechanism specified by the Board.

Deposit lien requirement for research analysts strengthens recovery by allowing use of liened deposit to satisfy dispute awards.
Regulation 8 is amended to require the deposit to be maintained in a form or manner specified by the Board and to be marked as a lien in favour of a Board recognised body corporate responsible for administration and supervision. The liened deposit may be utilised if the research analyst fails to pay dues arising from arbitration and conciliation proceedings under the Online Dispute Resolution Mechanism or other mechanisms specified by the Board.

Rajasthan SGST adjudication powers clarify jurisdiction and prior approval requirements for significant tax and input tax credit discrepancies.
Rajasthan SGST adjudication authority is revised for determining unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. Additional, Joint and Deputy Assistant Commissioners may act within territorial jurisdiction or throughout Rajasthan with prior permission of the Chief Commissioner. The framework covers non-fraud and fraud-related cases up to financial year 2023-24 and relevant discrepancies from financial year 2024-25 onward. Cases exceeding the prescribed threshold require prior approval of the concerned Additional Commissioner before adjudication proceedings begin.

Anti-dumping duty continuation on imported black toner maintains country- and producer-specific levies to address dumping and injury.
Continuation of anti-dumping duty is imposed on Black Toner in powder form under tariff heading 3707 from China PR, Malaysia and Taiwan, with producer- and country-specific rates per metric tonne denominated in USD. The notification excludes color toner, MICR toner, OEM-use toners, toner in cartridges and liquid toner, and prescribes a five-year levy period payable in Indian currency using the exchange rate notified under the Customs Act, with the bill of entry date as the relevant date for conversion.

Exemption under section 10(46) grants specified income relief to a municipal development trust subject to non-commercial and filing conditions.
Notification grants exemption under section 10(46) to West Bengal Municipal Development Fund Trust for specified income: interest from bank deposits, interest on term loans to urban local bodies, and upfront processing fees, subject to conditions prohibiting commercial activity, requiring unchanged activities and income nature across years, and mandating return filing as per the relevant provision of section 139; effective for specified past and current financial years.

Income exemption under section 10(46): specified receipts of All India Council Technical Education exempted subject to non commercial and filing conditions.
Notification under section 10(46) designates AICTE eligible for exemption on specified receipts (grants/subsidies, regulatory charges, RTI and examination fees, CMAT/GPAT fees, bank deposit interest, and miscellaneous charges). The exemption is subject to conditions that AICTE shall not engage in commercial activity, the nature of activities and specified income remains unchanged, and AICTE files returns under clause (g) of sub section (4C) of section 139. The notification is applied retrospectively for certain assessment years and prospectively for specified future assessment years, conditional on compliance.

Tax exemption for specified income under section 10(46) extends to Haryana State Pollution Control Board, subject to conditions.
Notification under section 10(46) grants exemption to Haryana State Pollution Control Board for specified receipts including government grants; consent, authorization, NOC, public hearing, analysis, testing and recognition fees; cess reimbursement and appeal fees; RTI fees; interest on staff loans and fixed deposits; and miscellaneous receipts. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and specified incomes across the relevant years, and filing returns as required under clause (g) of sub-section (4C) of section 139 of the Income-tax Act.

Tariff value fixation updated for edible oils, brass scrap, areca nut, gold and silver, substituting prior tariff tables.
The Central Board of Indirect Taxes & Customs, invoking powers under section 14(2) of the Customs Act, 1962, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal notification with revised tariff values for specified goods, including certain edible oils, brass scrap, areca nut, and defined forms of gold and silver, establishing new valuation benchmarks for customs purposes effective from the commencement date set in the notification.

Special Economic Zone designation establishes an approved SEZ with constituted Approval Committee and deemed inland container depot status.
Notification designates a 30.20 hectare area at Balinong, Changlang District as a Special Economic Zone, records fulfillment of statutory prerequisites and provides detailed geographical coordinates for the land parcel. The Central Government constitutes an Approval Committee comprising the Development Commissioner as Chairperson ex officio, specified ex officio members from commerce, customs, income tax, finance and state nominees, and a developer representative as special invitee. The SEZ is also declared to be deemed an Inland Container Depot under the Customs Act.

Nidhi recognition under section 406(1) Companies Act grants Shri Narayani formal statutory status to operate as a Nidhi.
The Central Government, under section 406(1) of the Companies Act, 2013, declares Shri Narayani (Kumbakonam) Nidhi Limited to be a Nidhi, granting it formal statutory recognition. The notification identifies the company by name and Corporate Identification Number and records its registered office in Kumbakonam, Tamil Nadu, as the administrative basis for the declaration.

Track and trace mechanism mandates unique identification marking and recordkeeping, with added penalties for noncompliance.
A statutory track and trace mechanism mandates affixation and electronic storage of a prescribed unique identification marking on specified goods, requires furnishing of records and machinery details, and payment for system costs; a new penalty provision imposes an additional monetary penalty for contravention, alongside existing penalties. Related amendments clarify definitions (including "plant and machinery"), expand cross references to IGST provisions, modify statement and return requirements, condition output tax reductions on recipient reversal of input tax credit, require partial prepayment to appeal penalty only orders, and amend Schedule III treatment of SEZ/FTWZ supplies.

Definition of specified premises revised; aligns with prior notification clause, amendment effective April 1, 2025.
The amendment substitutes item (c) in the Explanation to Notification No. 17/2017 - State Tax (Rate), redefining "specified premises" to have the meaning given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 - State Tax (Rate). The change is enacted under the power of sub-section (5) of section 9 of the Delhi GST Act, 2017 and takes effect from 1 April 2025.