Designated Indian carrier under Central Sales Tax Act: Spicejet specified for declarations on import/export goods.
The Central Government, under sub-section (5) of section 5 of the Central Sales Tax Act, 1956, specifies Spicejet as a designated Indian carrier for declarations relating to sale or purchase of goods in the course of import or export, by way of administrative notification.

Appointed day under Section 18A designated, fixing the effective start date for Central Sales Tax provision application.
The Central Government, invoking the Explanation to sub section (2) of Section 18A of the Central Sales Tax Act, 1956, appoints a specific calendar date as the appointed day for the purposes of sub section (2) of Section 18 of the Act, thereby fixing the effective date for application of that sub section by way of ministerial notification.

Appeals to highest appellate authority enable review of interstate sales tax orders and permit conditional stays on deposit.
Amendments clarify that accepted declarations under section 6A permit movement of goods subject to reassessment or revision on discovery of new facts or legal error. A new Chapter VA enables appeals to the highest appellate authority of the State against orders under section 6A, allows incidental tax issues to be raised, permits stays subject to deposit conditions, and provides for transfer of pending appeals. Section 20 narrows appeals to the Authority for inter State disputes on stock transfers, while section 22 replaces "pre deposit" with "deposit" and allows the Authority to direct refund or transfer of tax wrongly collected, limited by the central sales tax due on the transaction.

Inclusion of telecommunications network extends central sales tax rule 13 to goods held or transferred within a taxpayer's network.
The amendment inserts the words "in the telecommunications network of" into rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, clarifying that goods held or transferred within a taxpayer's telecommunications network are captured by the rule's existing language concerning goods for sale or transfer, and comes into force on publication in the Official Gazette.