Amendment in Notification No. 50/2017-Customs, dated the 30th June, 2017 - Extension of date for Effective rates of customs duty and IGST on goods fal...
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Extension of RoDTEP Scheme for DTA Units beyond 30.09.2025 and Applicability to DTA/AA/SEZ/EOU Exports till 31.03.2026
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RoDTEP Scheme extension maintains applicability to DTA, AA, SEZ and EOU exports under existing rates, subject to budget cap. The RoDTEP Scheme is extended and remains applicable to exports from DTA units, Advance Authorisation holders, SEZ units and EOUs until the notified terminal period; existing RoDTEP rates continue to apply for all eligible items, subject to the FTP budgetary framework governing annual remissions. The list of eligible items, applicable rates and per unit caps is published in the relevant appendices on the DGFT website under the RoDTEP link.
Amendment in Notification No. 01/2017- State Tax (Rate) dated 30th June, 2017
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Delhi GST changes reclassify molasses, millet flour products and add industrial spirits, altering applicable tax rates from October 2023. Amendments to the Delhi State GST rate notification insert molasses and a specified millet flour food preparation into Schedule I (2.5%), amend Schedule III (9%) to include the millet flour preparation and add a tariff for spirits for industrial use, and omit S. No. 1 of Schedule IV (14%). The changes update classifications and applicable rates and take effect from 20 October 2023.
Registered persons supplying specified goods are denied provisional GST refunds unless Aadhaar authentication is completed. The notification denies refund on provisional basis under the Tamil Nadu GST Act to registered persons who have not completed Aadhaar authentication under rule 10B and to those engaged in supply of specified goods: areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils. It applies the First Schedule to the Customs Tariff Act, 1975 for tariff terminology and interpretation.
Seeks to bring in force provisions of various sections of Tamil Nadu Goods and Services Tax (Amendment) Act, 2025
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GST amendment provisions are appointed to come into force on 1 October 2025. The Governor appoints 1 October 2025 as the date on which clauses (ii) and (iii) of section 2, sections 3 to 5, and sections 7 to 15 of the Tamil Nadu Goods and Services Tax (Amendment) Act, 2025, shall come into force, under the power conferred by clause (iii) of sub-section (2) of Section 1 of the Amendment Act.
Non-resident rupee account holders can buy/sell Indian government securities and corporate debt using rupee account funds. Persons resident outside India maintaining a rupee account under the deposit regulations may purchase or sell dated Government securities, treasury bills, non-convertible debentures/bonds and commercial papers issued by Indian companies as per Reserve Bank terms; consideration for such purchases must be out of funds held in their rupee account.
Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025.
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Rules of origin determine preferential tariff eligibility under India EFTA agreement; proofs and verification required for imports. Sets the criteria and procedures for conferring originating status under the India-EFTA Trade and Economic Partnership Agreement: a product is originating if wholly obtained in a Party or if non-originating materials undergo sufficient working or processing as specified in Annexure A, subject to de minimis allowances. The Rules prescribe product specific rules (tariff change, chemical transformation or value content tests), identify proofs of origin (approved exporter declarations, EUR.1, India EFTA certificates and self declarations), timelines, recordkeeping, verification procedures between competent authorities, and remedial measures including denial or temporary suspension of preferential treatment.
Code on Wages (Central Advisory Board) Amendment Rules, 2025
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Code on Wages: amendment designates the Minister in Charge of Labour and Employment as Central Advisory Board Chairperson. Amendment replaces rule 3(3)(i) of the Code on Wages (Central Advisory Board) Rules, 2021 by designating the Chairperson as the Minister in Charge, Ministry of Labour and Employment. The change was made under clauses (s) and (t) of section 67(2) of the Code on Wages, 2019 following public notice with no objections, and the amendment takes effect on publication in the Official Gazette.
Seeks to bring in force provisions of various sections of Tripura State Goods and Service Tax (Ninth Amendment) Act, 2025
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Tripura GST: specified Ninth Amendment provisions (clauses of s2; ss3-5,7-15) commence 1 Oct 2025. The State Government, under sub-section (2) of section 1 of the Tripura State Goods and Service Tax (Ninth Amendment) Act, 2025 (Tripura Act No. 10 of 2025), appoints 1st October 2025 as the date on which clauses (ii) and (iii) of section 2 and sections 3-5 and 7-15 of the Act shall come into force, by notification issued by the Finance Department and signed by the Additional Secretary.
Tripura State Goods and Services Tax (Ninth Amendment) Act, 2025
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Track and trace compliance expands GST obligations through unique product markings, recordkeeping duties, penalties, and revised credit note restrictions. Tripura SGST amendments introduce a track and trace mechanism for notified goods, requiring unique identification markings, electronic information access, prescribed records, machinery details and system-related payments. Contravention may attract an additional penalty. The Act also restricts output tax liability reduction through credit notes unless attributable input tax credit is reversed or tax incidence has not been passed on, imposes pre-deposit requirements for appeals against penalty-only orders, and retrospectively treats specified supplies of warehoused goods in Special Economic Zones and Free Trade Warehousing Zones as neither supply of goods nor services.
Seeks to bring in force provisions of various sections of Jharkhand Goods and Services Tax (Amendment) Ordinance, 2025
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Jharkhand GST: specified clauses and sections of the 2025 amendment ordinance come into force on 1 October 2025. The State Government, exercising its statutory commencement power, appoints 1 October 2025 as the date on which specified clauses and consecutive sections of the Jharkhand GST (Amendment) Ordinance, 2025 shall come into force, by administrative notification issued through the Commercial Taxes Department and recorded with an internal file reference.
Exemption from Filing GST Annual Return for Taxpayers with Turnover up to ₹ 2 Crore for the FY 2024-25
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Exemption from filing GST annual return for registered persons with turnover up to two crore rupees. Exempts registered persons with aggregate turnover up to two crore rupees from filing the GST annual return for the financial year 2024-25 onwards, under the first proviso to section 44(1) of the Jharkhand GST Act, 2017, effective from 17th September, 2025.
Notify the JGST rate on Specified Construction Materials (like Bricks, tiles etc.)
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State tax rate notified for specified construction materials, applying to intra State supplies and prescribing interpretation rules. Notification under the Jharkhand GST Act notifies a state tax rate of six per cent on intra State supplies of specified construction materials-fly ash bricks, aggregates and blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles-identified by Customs Tariff headings in the appended Schedule, with tariff interpretation governed by the First Schedule to the Customs Tariff Act and meanings of undefined terms drawn from central GST statutes, effective from the stated September 2025 date.
Restriction on Grant of Provisional Refund under Section 54 of the JGST Act, 2017 to Specified Registered Persons
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Provisional refund restriction: denial of provisional GST refunds to non Aadhaar authenticated persons and suppliers of specified goods. Restriction under Section 54(6) of the Jharkhand GST Act bars provisional refunds to registered persons who have not undergone Aadhaar authentication under rule 10B of the CGST Rules and to those supplying specified goods (areca nuts, pan masala, tobacco and tobacco substitutes, and essential oils), with tariff nomenclature interpreted by reference to the First Schedule to the Customs Tariff Act, 1975; effective 1 October 2025.
Amendment in Notification No. 21/2018- State Tax (Rate), dated the 17th August, 2018
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Jharkhand sets reduced GST rates for specified handcrafted goods-mainly 2.5% (some 1.5%)-effective 22 September 2025. The notification replaces the prior tariff table to set specified State GST rates for a detailed list of handcrafted and handmade goods, assigning mainly 2.5% and selected 1.5% rates, with the revised schedule effective from 22 September 2025 and issued as an amendment to the earlier State Tax (Rate) notification.
Amendment in Notification No. 8/2018-State Tax (Rate), dated the 5th March, 2018
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Jharkhand SGST amends a state tax notification replacing a schedule reference, effective from 22 September 2025. The amendment substitutes the reference "Schedule IV of Notification No. 1/2017- State Tax (Rate)" with "Schedule II or "Schedule III of Notification No.9/2025 - State Tax (Rate)" in Notification No. 8/2018-State Tax (Rate). The change is effected under the goods and services statute on Council recommendation and is deemed effective from 22 September 2025.
Amendment in Notification No. 11/2017-State Tax (Rate), dated the 29th June, 2017
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Jharkhand SGST amendment: rate for S.No.1 set at 9% notification applies from 22 Sept 2025. This amendment replaces the entry in column (4) of the Table against S.No.1 in Notification No. 11/2017 State Tax (Rate) with 9%, issued under section 11(1) of the Jharkhand GST Act, and is deemed effective from the 22th day of September, 2025.
Supersession of the Notification No. 02/2017- State Tax (Rate), dated the 29th June, 2017
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State tax exemption for specified intra State goods under Jharkhand GST, exempting whole of State tax on listed supplies. The notification, issued under section 11(1) of the Jharkhand GST Act, 2017, supersedes Notification No. 02/2017 and exempts from the whole of State tax under section 9 intra State supplies of goods listed in the appended Schedule, subject to saving for prior actions. It defines key terms including "unit container", "pre packaged and labelled" (per the Legal Metrology Act), and "Government entity", and applies the interpretation rules of the Customs Tariff First Schedule. Annexure I lists specified drugs and Annexure II lists indigenous handmade musical instruments; several entries are qualified by conditions such as seed quality or exclusion of pre packaged goods.
Seeks to bring in force provision of Section 6 Kerala Finance Act, 2025
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Commencement of Section six provisions: Kerala appoints October as the effective month for specified GST-related provisions. The Government appoints the 1st day of October, 2025 as the date on which the specified sub-clauses and sub-sections of section 6 of the Kerala Finance Act, 2025 shall come into force, exercising the power conferred by clause (b) of sub-section (2) of section 1. The notification follows recommendations of the Goods and Services Tax Council and is intended to give statutory effect to the commencement of those identified provisions.
Restriction on Grant of Provisional Refund under Section 54 of the KGST Act, 2017 to Specified Registered Persons
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Kerala restricts provisional GST refunds for Aadhaar-unauthenticated taxpayers and suppliers of areca nuts, pan masala, tobacco, essential oils. The Government notifies that registered persons shall not be allowed refund on a provisional basis under section 54(6) of the Kerala GST Act if they (a) have not undergone Aadhaar authentication under rule 10B of the Kerala GST Rules, 2017; or (b) are engaged in supply of goods listed in the Table-areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils-with tariff references as per the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1 October 2025 and applies the First Schedule interpretation rules to this notification.
Amendment in Notification No. 50/2017-Customs, dated the 30th June, 2017 - Extension of date for Effective rates of customs duty and IGST on goods falling under Chapter Heading 9801
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Extension of exemption cessation dates for Chapter 9801 goods, delaying expiry and prescribing revised termination timing. Amendment to Notification No. 50/2017-Customs replaces provisos and substitutes expiry figures in the TABLE so that item (i) at S. No. 597 ceases to have effect earlier than items (iii) and (v), and S. Nos. 598, 601, 602 and 603 have their column (3) expiry figures replaced to reflect a later cessation; the amendment is promulgated under section 25(1) of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and takes effect from the stated commencement date.
Income-tax compliance rules set detailed valuation, approval, audit and reporting mechanisms for deductions, perquisites and specified business notifications. Income-tax Rules, 2026 prescribe the framework for commencement, definitions, notifications, approvals, valuation, computation, deduction conditions, ... Summary
Income-tax compliance rules set detailed valuation, approval, audit and reporting mechanisms for deductions, perquisites and specified business notifications.
Income-tax Rules, 2026 prescribe the framework for commencement, definitions, notifications, approvals, valuation, computation, deduction conditions, audit requirements and statutory forms under the Income-tax Act, 2025. The rules cover dividend arrangements, recognised stock exchanges, zero coupon bonds, non-resident income estimation, fair market value determinations, significant economic presence thresholds, perquisite valuation, depreciation, scientific research approvals, agricultural extension and skill development projects, and the maintenance and audit of books of account. They also regulate provident, gratuity and superannuation fund approvals and appeals, together with prescribed reporting forms.
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