Transportation of passengers by omnibus treated separately; supplies via e-commerce by a company excluded from exemption.
The notification removes omnibus from the general vehicle description by substituting "or any other motor vehicle except omnibus," inserts a distinct clause treating services by way of transportation of passengers by an omnibus as a separate category except when supplied through an electronic commerce operator by a company, and adds a definition of "Company" aligned to the Companies Act, 2013.

Taxability of composite construction-sales clarified; exclusion where full consideration received only after completion certificate or first occupation.
The notification substitutes its opening paragraph to define the taxable supply as construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, and excludes cases where the entire consideration is received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.

Ministry of Railways inclusion and exclusion clarified under Maharashtra SGST rate notification, adjusting treatment under state GST framework.
The notification amends the State Tax (Rate) table by adding "and the Ministry of Railways (Indian Railways)" after "Department of Posts" at serial 5 item (2)(i) and by inserting "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" at serial 5A; the amendment is effected under section 9(3) of the Maharashtra GST Act and takes effect from 20 October 2023.

GST exemption for governmental services extends Nil-rate treatment to specified public utility and slum improvement services.
Amendment inserts a Nil-rated exemption under Chapter 99 for services to a Governmental Authority including water supply, public health, sanitation, solid waste management and slum improvement, and adds the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple serial entries and related provisos of the principal State tax rate notification.

Input tax credit limitation: where supplier charges higher state tax, excess credit on same-line input services disallowed.
A proviso restricts input tax credit where the supplier of an input service in the same line of business charges state tax at a rate higher than that charged by the recipient: the recipient may claim input tax credit only up to the tax amount corresponding to its lower state tax rate on the input service, and any excess tax charged by the input supplier is not admissible. This proviso is inserted into the rate table entries at serial numbers 8 and 10; other textual and annexure deletions and substitutions are also prescribed.

Special Economic Zone boundary change: notified addition and partial de-notification adjust SEZ land area and parcel designations.
Central Government, under the second proviso to sub-section (1) of section 4 of the SEZ Act, 2005 read with rule 8 of the SEZ Rules, 2006, notifies addition of 0.781 hectares and de-notifies 2.930 hectares at M/s. Mahindra World City (Jaipur) Ltd. SEZ, resulting in a consolidated SEZ area of 602.4346 hectares. The modification follows the company's proposal, the State Government's approval of de-notification consistent with its master plan, and the Development Commissioner's recommendation; affected parcels are identified by village and khasra numbers in the schedule.

Special Economic Zone notification: area designated, Approval Committee constituted and zone declared an Inland Container Depot.
Notification designates a 77.0950 hectare site in A Sathanur Village as a Special Economic Zone under the SEZ Act, 2005, following grant of a letter of approval, and specifies survey numbers and aggregate area. It constitutes an Approval Committee under section 13 comprising ex officio central and state nominees and a developer representative. The notification also declares the zone to be an Inland Container Depot for purposes of the Customs Act, 1962, effective from the date stated.

Anti-dumping duty redetermination modifies the duty table for natural mica-based pearl industrial pigments across specified origins and producers.
The Central Government, following a mid-term review and the designated authority's recommendation under the Customs Tariff Act and anti-dumping rules, substitutes the tariff table in Notification No. 47/2021-Customs (ADD). The new table prescribes producer-specific and origin-based anti-dumping duties for natural mica-based pearl industrial pigments excluding cosmetic grade, specifying duties per metric ton in foreign currency and a residual rate for producers not individually listed.

Anti-dumping duty continuation on Synthetic Grade Zeolite 4A from China imposes specified per producer levies and a fixed-term measure.
Continuation of anti dumping duty on Synthetic Grade Zeolite 4A (Detergent Grade) from China PR is imposed following findings of continued dumping, injury and likelihood of diversion; producer specific and all others duty rates are prescribed in USD per MT, duties are payable in Indian currency for five years, and the applicable exchange rate is that notified under section 14 of the Customs Act with the bill of entry date as the relevant date.

Disclosure of assessee information: Central Government authorises UIDAI technical deputy director as recipient for statutory data sharing.
The Central Government specifies the Deputy Director General (Tech Development Division) of the Unique Identification Authority of India (UIDAI) as an authorised recipient for disclosure of assessees' information under the relevant statutory provision, constituting an administrative appointment to enable disclosure and sharing of taxpayer-related information with that technical office.

Import policy for gold now permits nominated agencies and qualified jewellers to import via IIBX with TRQ delivery.
Importation of unwrought gold under HS code 71081200 is permitted through nominated agencies (RBI/DGFT) and Qualified Jewellers via IIBX; Gold Dore may be imported by refineries against an import licence with Actual User condition. Valid India-UAE TRQ holders notified by IFSCA can import through IIBX against their TRQ and obtain physical delivery into IFSCA-registered vaults in SEZs under IFSCA guidelines.

Aadhaar biometric authentication for GST registration expanded to include an additional state under sub rule (4B) of rule 8.
The Central Government, in exercise of powers under sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, amends Notification No. 27/2022-Central Tax by substituting the words "State of Gujarat and the State of Puducherry" with the words "States of Andhra Pradesh, Gujarat and Puducherry", thereby notifying Aadhaar biometric authentication for GST registration in the newly included State.

GST compliance amendments tighten Aadhaar registration checks, bank account disclosure, recovery intimation, and input tax credit controls.
West Bengal Goods and Services Tax (Fifth Amendment) Rules, 2023 revise the registration, compliance, refund, appeal and recovery framework under the West Bengal GST Rules, 2017. The amendments introduce Aadhaar authentication-linked registration processing, biometric and physical verification in risk-based cases, a shorter timeline for furnishing bank account details, suspension of registration for specified discrepancies or non-compliance, revised revocation and appeal procedures, updated recovery intimation mechanisms, and modified compounding norms. The rules also add a consent-based information sharing mechanism and amend multiple GST forms and return disclosures.

Electronic commerce operator obligations: require enrolment, bar inter State supplies by exempt sellers, no tax at source, report in GSTR 8.
Notifies a special procedural regime requiring electronic commerce operators to allow supplies by exempted persons only if an enrolment number exists on the common portal, to prohibit inter State supplies by such persons, not to collect tax at source under section 52 for those supplies, and to furnish details of those supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator; effective from 1 October 2023.

Tax Collection at Source requirement: e commerce operators must collect, remit and report TCS for composition taxpayer supplies.
Electronic commerce operators required to collect tax at source must prevent inter State supplies by composition taxpayers through their platforms, collect and remit tax at source on supplies made through them by composition taxpayers, and furnish details of such supplies electronically in FORM GSTR 8; the notification identifies these obligations as the special procedure applicable to that class of persons and takes effect from the notified date.

Exemption from mandatory GST registration for suppliers using electronic commerce operators, subject to PAN validation, single-state enrolment and registration rules.
Exempts suppliers of goods transacted through an electronic commerce operator required to collect tax at source from mandatory State GST registration where turnover in the preceding and current financial year does not exceed the registration threshold, subject to conditions: no inter State supply, single State supplies via the operator, possession and declaration of PAN and business address on the common portal with validation, issuance of an enrolment number upon validation, single enrolment in West Bengal, prohibition on supplying through the operator without the enrolment number, and automatic cessation of the enrolment number upon later formal GST registration.

Account Aggregator designation enables consent-based sharing of GST portal information with regulated account aggregator entities.
Notification designates Account Aggregator as a system with which the GST common portal may share information on the basis of consent, authorising consent-driven data exchange. It explains that Account Aggregator denotes a non-financial banking company undertaking account aggregator business in accordance with applicable regulatory directions, and states the designation's effective commencement.

GST exemption for governmental authority services expands to water supply, sanitation, waste management, and slum upgradation.
A further amendment to the Uttar Pradesh GST exemption notification inserts a new entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation, with nil tax and nil input tax credit entries shown in the table. The amendment also extends references in specified serial entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts.

Input tax credit matching and registration compliance tightened under updated GST rules with new recovery and filing controls
Registration compliance is tightened by shortening the time for furnishing bank account details, restricting outward supply filings for non-compliance, and providing for suspension where return data shows significant differences or where rule 10A is contravened. A new input tax credit matching mechanism requires electronic intimation in FORM GST DRC-01C where credit in FORM GSTR-3B exceeds FORM GSTR-2B, with payment or explanation due within seven days, and recovery may follow if the amount remains unpaid. The rules also revise revocation, refund, appeal, annual return, compounding, and consent-based information sharing procedures.

Anti-dumping duty on toughened glass imports from China imposed to remove injury to domestic industry.
Imposition of anti-dumping duty on toughened glass for home appliances (thickness 1.8-8 mm; area 0.4 sq.m or less) originating in or exported from the People's Republic of China, following designated authority findings of dumping, increased imports and material injury to the domestic industry. The notification specifies tariff items, producer-specific and residual duty rates per metric ton in USD (payable in Indian currency), enumerates product exclusions, and sets the levy for a fixed imposition period with exchange rate conversion rules tied to Ministry of Finance notifications and bill of entry date.