Rescission of excise notifications withdraws prior exemption from road and infrastructure cess on petrol and diesel exports.
The Central Government, exercising powers under the Finance Act, the Central Excise Act and the General Clauses Act, rescinds Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, thereby withdrawing the prior excise treatment related to Road and Infrastructure Cess on exports of motor spirit and high speed diesel; the rescission is subject to actions already done or omitted and takes immediate effect.

Rescission of Special Additional Excise Duty exemptions reinstates excise treatment for petroleum products, effective immediately with savings.
Rescinds prior notifications granting relief under Special Additional Excise Duty for production of petroleum crude and for exports of aviation turbine fuel, motor spirit and high speed diesel oil, effective immediately, while saving acts or omissions done before rescission.

Scope of notification on supplies of metal scrap revised; supplies between specified persons excluded, with one exception.
The notification is amended by inserting a clause covering any registered person receiving supplies of metal scrap (as classified in the Customs Tariff) from another registered person, and by substituting the third proviso to state that the notification does not apply to supplies between persons falling within the specified categories of the controlling provision, except that the exclusion does not apply to the person defined in the newly inserted clause.

Scientific Research approval under Section 35 grants university-category tax recognition for research activities at IIIT Hyderabad.
Central Government approves International Institute of Information Technology, Hyderabad as an institution engaged in Scientific Research under the category 'University, college or other institution' for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act read with the Income tax Rules, with effect from publication and applicable to the specified assessment years; the explanatory memorandum states no person is adversely affected by the retrospective effect.

Immovable property clarification narrows prior reference from 'any property' to 'any immovable property' in notification.
The Government has issued an errata directing that the phrase "any property" wherever it occurs in the notification published as S.R.O. No. 911/2024 and in its explanatory note shall be read as "any immovable property"; the correction is issued to rectify drafting errors and to align the published text with the intended terminology.

GST rate amendment under Assam tax law substitutes half per cent with 0.25 percent in the notification's operative formula.
The Assam Government amended an earlier GST notification issued under section 52 of the Assam Goods and Services Tax Act, 2017 by substituting "half per cent." with "0.25 percent." in the relevant wording of the notification. The amendment alters the prescribed rate applied in the notification's operative formula, while leaving the remaining text intact.

Specified actionable claims added to Assam GST Schedule IV, with related entries omitted and definitions aligned to GST law.
Amendment to the Assam GST rate notification inserts a new entry in Schedule IV for specified actionable claims, covering betting, casinos, gambling, horse racing, lottery, and online money gaming. The amendment also omits the existing entries at serial numbers 228 and 229 and adds an interpretative clause adopting definitions from the Assam Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The amendment is deemed effective from 1 October 2023.

Composition levy exclusion for specified actionable claims is inserted into the Assam GST notification with retrospective effect.
The Assam Goods and Services Tax composition levy notification is amended to exclude a registered person making supply of specified actionable claims from the composition levy framework. The exclusion is inserted into the existing notification under the Act's power to issue special procedure notifications, and it applies retrospectively from 29 September 2023 as a targeted modification to the earlier notification.

Online gaming taxation notification identifies covered supplies including money gaming, other online gaming, and casino actionable claims.
The Assam GST notification identifies three notified supplies for section 15(5): online money gaming, online gaming other than online money gaming, and actionable claims in casinos. It is stated to operate from 1 October 2023.

GST amendment commencement date fixed for Assam, with the notification deemed to take effect from an earlier date.
The Governor of Assam appoints 1 October 2023 as the date on which the Assam Goods and Services Tax (Amendment) Act, 2023 comes into force, and the notification is deemed to have come into force on 29 September 2023, thereby fixing the commencement date for the amended GST framework in Assam.

Online gaming and casino valuation rules define taxable supply value by player payments, with refunds excluded from deduction.
The Assam Goods and Services Tax Rules, 2017 are amended to insert special valuation rules for online gaming, including online money gaming, and casino supplies. The value of supply is tied to the total amount paid, payable or deposited by or on behalf of the player, including money's worth and virtual digital assets, and refunds or returned amounts are not deductible. Winnings reused for further play without withdrawal are not treated as amount paid or deposited.

E-invoicing threshold reduced for Assam GST taxpayers as aggregate turnover limit is lowered to five crore rupees.
E-invoicing applicability under the Assam Goods and Services Tax framework was expanded by reducing the aggregate turnover threshold for taxpayers covered by the notification. With effect from 1 August 2023, the prescribed turnover limit was substituted from ten crore rupees to five crore rupees in the earlier notification issued under rule 48(4) of the Assam GST rules. The amendment was made by the Assam Government in exercise of delegated rule-making powers on the recommendations of the Council, and the notification was stated to come into force from 10 May 2023.

GST option for goods transport agencies updated with filing deadlines for new business and registration threshold cases.
Amends the Assam GST notification governing the option for a goods transport agency (GTA) to pay GST on services supplied by it. Additional provisos require that the option for the Financial Year 2023-2024 be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during a financial year may exercise the option by filing a declaration in Annexure V within forty-five days from the date of applying for GST registration, or within one month from the date of obtaining registration, whichever is later.

GST return filing period extended in FORM GSTR-9 by amending Assam GST Rules instructions and table entries.
Amendment to the Assam Goods and Services Tax Rules, 2017 updates the instructions in FORM GSTR-9 by extending the relevant reporting period from April 2022 to September 2022 to April 2022 to October 2022, with filing permitted up to 30 November 2022. The substitution applies in paragraph 7 of the instructions and in the table entries against serial numbers 10, 11, 12 and 13, replacing the earlier date range references with the expanded period and filing cut-off.

Electronic commerce operator procedure for composition taxpayers restricts inter-State supplies, requires tax collection at source, and GSTR-8 reporting.
Special procedure is prescribed for electronic commerce operators in respect of supplies of goods made through them by persons paying tax under the composition scheme. The operator must not permit any inter-State supply of goods through such persons, must collect tax at source on the supplies made through it, pay the tax to the Government under the prescribed mechanism, and furnish supply details electronically in FORM GSTR-8 on the common portal.

GST registration exemption for e-commerce suppliers is conditioned on turnover limits, portal enrolment, and supply restrictions.
Persons making supplies of goods through an electronic commerce operator required to collect tax at source are exempted from mandatory registration under the Assam Goods and Services Tax Act, subject to turnover limits and specified conditions. The conditions include no inter-State supply, no supply through electronic commerce operators in more than one State, possession of a Permanent Account Number, declaration and validation of details on the common portal, issuance of an enrolment number, and a bar on making supplies without that enrolment. The enrolment number ceases on subsequent registration under the Act.

Account Aggregator consent sharing notified for the common GST portal under Assam goods and services tax law.
Account Aggregator is notified as a system with which information may be shared by the common portal on the basis of consent under the Assam Goods and Services Tax Act, 2017. For this purpose, Account Aggregator means a non-financial banking company carrying on the business of an Account Aggregator under Reserve Bank of India policy directions and the Non-Banking Financial Company - Account Aggregator (Reserve Bank) Directions, 2016. The notification comes into force from 1 October 2023.

Special procedure for tobacco and pan masala manufacturers requires machine reporting, daily records, and monthly statements.
Special procedure is prescribed for registered persons manufacturing specified tobacco and pan masala goods, requiring disclosure of packing machine details, production capacity declarations, machine installation or removal updates, and generation of unique machine IDs. The registered person must maintain daily input, waste, electricity, and production records in specified forms and submit a monthly statement by the tenth day of the following month. The Schedule covers specified tariff items such as pan masala, tobacco products, chewing tobacco, smoking tobacco, snuff, tobacco extracts and essence, cut tobacco, and related brand-name or non-brand-name goods.

Manual GST appeal procedure notified for orders under tax assessment and transitional credit disputes, without pre-deposit.
Special procedure is notified for filing manual appeals against orders under section 73 or 74 of the Assam Goods and Services Tax Act, 2017 in accordance with Circular No. 130/2022-GST and the directions in Union of India v. Filco Trade Centre Pvt. Ltd.. The appeal is to be filed in duplicate before the Appellate Authority within the prescribed time, without pre-deposit, and with the required supporting documents and self-certified copy of the order. A manual acknowledgement in FORM GST APL-02 is to be issued on receipt of a compliant appeal, and the Appellate Authority must issue a summary of its order in the prescribed form.

Commencement of Assam GST amendment provisions notified with staggered effective dates for different sections.
Commencement of the Assam Goods and Services Tax (Amendment) Act, 2023 is notified by appointing different effective dates for its provisions. Sections 2 to 22, other than sections 14 to 18, are brought into force from 1 October 2023, while sections 14 to 18 are brought into force from 1 August 2023, in exercise of the power to specify the date of commencement on the recommendation of the Council.