Tax recognition of international organization: membership, donations, registration fees and related interest exempt retrospectively.
Central Government notified International Sericultural Commission, Bengaluru, as a treaty constituted body for purposes of clause (42) of section 10 of the Income tax Act in respect of specified income comprising membership fees from member countries and associate members; donations or grants from the United Nations, inter governmental agencies and member governments; registration fees for participation in international events organised by the Commission; and interest earned on those receipts, with retrospective effect from the assessment year 2014-15.

Tax exemption for specified income of Central Silk Board: exempt receipts subject to non commercial, unchanged activity and filing conditions.
Notification treats specified receipts of the Central Silk Board as specified income under clause (46) of section 10 of the Income tax Act, including grants/funds, compensation on sale or disposal of property, royalties from patented technologies and intellectual property, statutory penalties and levies, fees for services under the Central Silk Board Act and interest on these receipts. The tax treatment is conditional on no commercial activity, unchanged activities and income nature across financial years, and filing returns under clause (g) of sub section (4C) of section 139. Applicability spans assessment years 2019 20 to 2023 24.

Customs exchange rate determination sets conversion rates for foreign currencies for import and export under Section 14.
Prescribes, under Section 14 of the Customs Act, 1962, the Rate of Exchange for specified foreign currencies into Indian rupees and vice versa for customs valuation of imported and exported goods, superseding the prior CBIC exchange rate notification and providing two schedules with separate imported and exported goods rates per currency.

Part Time Member appointment of SEBI established under statutory authority with a three year tenure subject to age ceiling.
The Central Government appointed Dr. V. Ravi Anshuman as a Part Time Member of the Securities and Exchange Board of India under the statutory authority of the SEBI Act read with the Rules; the appointment is for three years from assumption of office, subject to earlier termination on reaching the age ceiling of seventy years or until further government orders.

Commencement of Kerala GST rule 12 appoints the rule into force, aligning state rules with the central amendment.
The Government of Kerala appoints the date of commencement for the provisions introduced by rule 12 of the Kerala Goods and Services Tax (Third Amendment) Rules, 2019, specifying the 21st day of June, 2019 as the date from which those provisions shall come into force, and implements corresponding changes to the Kerala GST Rules to align with the central amendment incorporating Rule 138E.

Manufacturing in bonded warehouses requires prior permission and compliance with digital accounts, bonds and input output norms.
These regulations establish a framework for manufacture and other operations in warehouses under section 65, replacing the 1966 rules. Eligibility is limited to holders of private warehouse licences under section 58 and applicants seeking such licences with manufacturing permission. Permission is granted by the Principal Commissioner or Commissioner after verification and subject to undertakings to maintain digital accounts of receipt and removal of goods with monthly submission, execute a specified bond, and disclose and update input output norms. The proper officer may audit units and contraventions attract penalties under the Act.

Correction to State tax wording and rate expression clarifies tariff table terminology and rate component breakdown.
Corrigendum to Notification No. 3/2019-State Tax (Rate) corrects wording and rate expression: it substitutes the term State tax for an ambiguous reference to "tax", changes the word "eighteen" to "nine" in the tariff table, and replaces the erroneous "l8" with the clarified format "18(9 + 9)" to reflect the intended tax component breakdown.

Customs amendment: inclusion of the second proviso to Section 124 expands scope of existing supplementary notice notifications.
The Central Board of Indirect Taxes and Customs, exercising powers under sub section (34) of section 2 of the Customs Act, 1962, amends two existing Customs (Supplementary Notice) notifications to include the second proviso to Section 124. In Notification No. 44/2011 Customs (N.T.) the opening paragraph is substituted to add the second proviso; in Notification No. 40/2012 Customs (N.T.) an item is inserted in the Table after item (xxxi) to reference the second proviso, thereby expanding the statutory provisions referenced in those notifications.

Supplementary notice: allowed for changed duty, added penal charges, additional provisions or fresh evidence within statutory time limits.
These regulations permit a supplementary notice under the Customs Act where there is a change in duty quantum or adjudicating authority, addition of persons for penal action, invocation of additional sections, or discovery of material evidence; such notices must be issued within the time limits prescribed by the Act.

Anti-dumping duty extension on jute sacking cloth to prevent circumvention and impose differentiated duties.
Anti-dumping duty is imposed on imports of jute sacking cloth under tariff heading 5310 from Bangladesh to prevent circumvention of duties on jute sacking bags. The designated authority found increased imports, insufficient value addition in conversion to bags, and undermining of remedial effect, and recommended extending the existing duty. The notification prescribes differentiated duty rates by named producers and exporters, provides conditional exemptions on procedural undertakings for non-bag manufacturers, and makes the duty co-terminus with the existing duty on sacking bags, payable in Indian currency with government-specified exchange rate rules.

Retaliatory duties imposed on specified US-origin goods; MFN tariff rates preserved for other countries thereafter.
Further amends Notification No. 50/2017-Customs to impose retaliatory duties on goods originating in or exported from the United States by inserting new tariff table entries (including a per kilogram duty and ad valorem duties for specified tariff lines), omitting an existing entry, renumbering and inserting a chemical tariff entry with an additional ad valorem charge, substituting the proviso to exclude a listed set of entries from applying to US-origin goods, and omitting the third proviso; effective 16 June 2019.

Customs duty increase on lentils, boric acid and lab reagents under emergency tariff powers, amending the First Schedule.
The Central Government, invoking section 8A emergency authority, directs amendment of the First Schedule to the Customs Tariff Act by substituting the column (4) entries for specified tariff items in Chapter 7, Chapter 28 and Chapter 38, thereby increasing the ad valorem import duty rates applicable to lentils, boric acid and certain laboratory reagents.

Tariff value fixation updated for specified imported commodities, establishing benchmark values for customs valuation and import compliance.
The Central Board of Indirect Taxes & Customs amends the principal customs notification by substituting TABLE-1, TABLE-2 and TABLE-3 to fix tariff values for specified imported goods, including edible oils, brass scrap, poppy seeds, areca nuts and precious metals; values are stated in US dollars per metric tonne or per unit weight and serve as benchmark values for customs valuation and related compliance.

Notification renumbering under FEMA adjusts official identifier while leaving substantive content unchanged.
Correction re-designates the notification number of the FEMA instrument from its original identifier to a new notification number while stating that all other contents of the Gazette notification remain unchanged, constituting an administrative renumbering without substantive amendment.

Appellate Authority assignments under Section 107 establish jurisdictional allocations for GST appeals across specified territorial divisions.
Designates officers by post as Appellate Authorities under Section 107 of the Tamil Nadu GST Act and allocates to each specified officer the jurisdiction to hear appeals against decisions or orders passed by identified territorial and intelligence divisions or the Large Taxpayers Unit under the Tamil Nadu GST Act, the Central GST Act, the Integrated GST Act and the GST (Compensation to States) Act; effective from 1 June 2019.

Revocation of registration: delayed applications permitted where notices sent electronically prevented reply, restoring revocation opportunity.
Noting that electronically served cancellation notices under section 169(1)(c) or (d) prevented some taxpayers from replying and led to expired statutory windows, the Order inserts a proviso in section 30(1) permitting registered persons so served, whose cancellations were passed up to the prescribed cutoff, to file applications for revocation of cancellation of registration within an extended period specified by the Order.

Correction to State Tax wording clarifies 'state tax' and splits combined rate into dual components, updating accompanying illustration.
Corrigendum corrects clause (ii), column (5), seventh proviso by replacing "tax" with "state tax" and "eighteen" with "nine", and amends Annexure III, Illustration 3 by replacing "18" with "18 (9+9)", clarifying the state-tax reference and the bifurcation of the combined figure.

Commencement of Tax Rules: Assam appoints a commencement date for amended GST rules and deems earlier effective date.
The Government of Assam designates a June commencement date for the Assam Goods and Services Tax (Fourteenth) Amendment Rules, 2018, identifying rule 12 of the referenced notification as coming into force from that appointed date. The notification also specifies that the instrument shall be deemed to have come into force from an earlier date in April, thereby creating a retrospective operative effect for the application of those amendment provisions under the State Tax notification issued by the Finance Department.

Composition scheme compliance: quarterly CMP-08 and annual GSTR-4 filings required; filing treated as deemed compliance.
Composition scheme taxpayers and those notified under the departmental rate notification must file FORM GST CMP-08 quarterly by the 18th day of the month following the quarter and an annual FORM GSTR-4 by the 30th April following the financial year. Filing these forms for periods during which the composition benefit is availed will be treated as deemed compliance with the normal return and payment provisions of the Act.

Composition tax compliance rules updated with quarterly statement filing, revocation return deadlines, and a new self-assessed tax form.
Amends the Assam Goods and Services Tax Rules, 2017 to prescribe revised return-filing obligations for persons whose registration is cancelled or revoked, including filing of all pending returns within thirty days of revocation and, where cancellation is retrospective, filing returns for the affected period within the same time. The amendment also recasts rule 62 to require quarterly filing of FORM GST CMP-08 and annual filing of FORM GSTR-4 for composition taxpayers and persons availing the specified notified tax benefit, and inserts FORM GST CMP-08 as the prescribed statement for self-assessed tax payment.