GST rules amendment redefines Authority functions, substitutes duty language, and omits multiple procedural rules with retrospective effect.
The Fourth Amendment Rules, 2022 (effective 1 December 2022) omit rule 122, rules 124 and 125, rule 134 and rule 137; amend rule 127 by replacing the marginal heading "Duties" with "Functions" and substituting the duty phrasing with language that the Authority "shall discharge the following functions"; and substitute clause (a) in the Explanation after rule 137 to define "Authority" as the Authority notified under subsection (2) of section 171 of the Act.

Customs valuation assistance: designated checks and declaration requirements for goods suspected of undervaluation under automated procedures.
The Rules create a process for identifying imported goods suspected of undervaluation through written references and internal review, using a Screening Committee for preliminary scrutiny and an Evaluation Committee for detailed data-driven examination. Where undervaluation is likely, the Evaluation Committee's report shall specify identified goods with 8-digit HS codes, brands, a precautionary unit value, the Unique Quantity Code, technical specifications to be declared, additional importer obligations and checks, and an initial one-to-two year validity; the Board may then issue an Order implemented via the Customs Automated System and subject to periodic review and specified exceptions.

Assignment of tax functions: Superintendent of State Tax designated to exercise specified GST investigatory and procedural powers from January.
The Superintendent of State Tax is assigned specific administrative and procedural GST functions under the Assam Goods and Services Tax Act and Rules, modifying a prior order and subject to prescribed limitations; the assignment includes investigatory and procedural powers under the identified Act provision and Rule sub rules and is effective from the first day of January.

Exemption for residential renting to proprietor clarified; conditions and scope defined and a related entry omitted effective retroactively.
The notification inserts an explanation limiting the residential dwelling rental exemption to situations where a registered person, being the proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and the renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and related entries are omitted, with the amendments made effective from the stated date.

GST amendment substitutes essential oils tariff entries, adjusting applicability to registered and unregistered persons under state notification.
The State GST notification substitutes table entry 3A to revise tariff classifications and to list specified essential oils other than citrus, naming peppermint and certain other mints; the substitution applies to both unregistered and registered persons and is declared effective from the first day of January, 2023.

GST schedule amendment revises feed and pulse husk classifications, altering entries and adding a new tariff heading.
Amendment revises Schedule entries: substituting S. No. 102 to list aquatic feed (including shrimp and prawn feed), poultry feed, cattle feed and related items (grass, hay, straw, supplements, additives, wheat bran and de-oiled cake [other than rice bran]); and inserting S. No. 102C to classify under tariff headings 2302 and 2309: Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda. The amendment is effective from 1 January 2023.

GST rate amendments: specified substitutions for ethyl alcohol, cereal residues, beverages and stationery entries take effect from January.
The State Government, under sections 9(1) and 15(5) of the Madhya Pradesh GST Act, amends the departmental notification of 29 June 2017 effective 1 January 2023 by substituting tariff descriptions in three Schedules: (i) Schedule I recasts ethyl alcohol as supplies to Oil Marketing Companies or refineries for blending and redefines bran and cereals residues with explicit exclusions for certain animal and poultry feeds; (ii) Schedule II narrows fruit pulp/juice based drinks to exclude carbonated beverages and adds mathematical/geometry/colour boxes; (iii) Schedule III excludes ethyl alcohol supplied to Oil Marketing Companies or refineries from the denatured alcohol entry.

Exemption for residential renting: proprietors' personal-capacity lettings covered as exempt; a related entry is omitted.
The amendment inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling applies where a registered person who is a proprietor rents the dwelling in his personal capacity for use as his own residence and the renting is on his own account and not that of the proprietorship concern; additionally S. No. 23A and its entries are omitted, and the changes take effect from the first day of January, 2023.

GST rate amendment: specified essential oils added to state tax schedule; applies to all persons under state law.
Amendment substitutes S. No. 3A in the schedule to Notification No. 4/2017-State Tax (Rate) to list HS codes 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90, covering specified essential oils other than those of citrus fruit (including peppermint and various mints). The substitution applies to any unregistered and any registered person and takes effect from the notification's stated commencement date.

GST rate amendment expands feed and pulse husk classifications, altering taxable treatment under State GST law.
The State Government amends the Schedule to Notification No. 2/2017-State Tax (Rate) by substituting the Schedule entry for feed at S. No. 102 to include aquatic feed (including shrimp and prawn feed), poultry feed, cattle feed and specified feed components, and by inserting S. No. 102C to list husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda); these changes take effect from the 1st day of January, 2023 under the Tripura SGST framework.

Tax rate amendments revise GST schedule entries, clarifying product classifications and specific exemptions for alcohol and feeds.
Amendment revises specific Tripura SGST rate schedule entries: Schedule I (2.5%) substitutes ethyl alcohol limited to supplies to Oil Marketing Companies or Petroleum refineries for blending with motor spirit and restates bran and cereal residues with explicit exclusions; Schedule II (6%) clarifies fruit pulp/juice based drinks to exclude certain carbonated beverages and replaces the educational drawing aids entry; Schedule III (9%) excludes from denatured spirits the ethyl alcohol supplied for blending with motor spirit. The changes are effective from 1 January 2023.

Credit default swaps permitted for AIFs subject to Board-specified conditions and custodian requirements.
Amendments add a Master Direction-based definition of credit default swaps and authorize Category I AIFs to engage in hedging, including credit default swaps, while permitting Category II and Category III AIFs to buy or sell credit default swaps, all subject to conditions specified by the Board. Sponsors or Managers of Category I and Category II AIFs transacting in credit default swaps must appoint a custodian registered with the Board and comply with Board-specified terms and conditions.

Registration fee requirement mandates periodic triennial payments by registrars to an issue and share transfer agents.
Paragraph 1AA of Schedule II requires a registrar to an issue and share transfer agent holding a certificate of registration to keep registration in force by paying a registration fee every three years from the sixth year after grant of the certificate (or from the date of initial registration where applicable), with distinct fixed fees prescribed for Category I and Category II registrars.

RoDTEP rates revised for 432 HS codes; revised Appendix 4R effective 16 Jan-30 Sep 2023.
The Central Government has notified a revised RoDTEP Appendix 4R to correct apparent errors and anomalies in previously notified rates and caps for 432 HS codes; the revision amends eligible export items, RoDTEP rates (percentage of FOB or fixed quantum) and per unit caps and is published on the DGFT portal. The revised Appendix applies for a specified export period and further changes will follow to align with the Scheme's budgetary framework and Foreign Trade Policy provisions.

GST rule amendments omit specified provisions and redefine the Authority's role as discharge of prescribed functions.
The Tripura State Goods and Services Tax Rules, 2017 are amended with effect from 1 December 2022 by omitting rules 122, 124, 125, 134 and 137. Rule 127 is revised to refer to the Authority's "Functions" instead of "Duties" and to provide that it shall discharge prescribed functions. The Explanation following rule 137 is amended to define "Authority" as the Authority notified under sub-section (2) of section 171 of the Act.

Tariff concession correction: amendment substitutes specific tariff classification codes for second tranche under India-Australia ECTA.
Corrigendum to Notification No. 64/2022-Customs dated 6 January 2023 replaces the originally cited tariff item with two specified tariff classification codes for the second tranche of tariff concessions under the India-Australia ECTA, amending the operative tariff headings in the published Gazette entry.

Appellate Authority appointments allocate GST appeal jurisdiction among Joint Commissioners across designated divisions and Anti Evasion Bureau cases.
Appointment of Appellate Authorities under the Madhya Pradesh GST framework is made under the State GST Act and Rule 109A of the Madhya Pradesh GST Rules. The appointed Joint Commissioners of State Tax may exercise the powers and discharge the duties of Appellate Authorities within their assigned territorial jurisdictions, including specified divisions and allocated appeal cases relating to Anti Evasion Bureaux.

Anti-dumping duty extension on fishing nets from China PR maintained under Customs Tariff Act following statutory sunset review.
The Central Government amended the 2018 anti-dumping notification to continue the anti-dumping duty on Fishing Net originating in or exported from China PR by inserting a paragraph that keeps the duty specified against the listed serial entries in force up to and inclusive of 9th July, 2023, unless revoked, superseded or amended earlier, following a designated authority-initiated continuation review under the Customs Tariff Act and the anti-dumping rules.

GST rule amendments recharacterise duties as functions and redefine the notified authority, effective from the stated commencement date.
Amendment revises state GST rules effective 1 December 2022 by omitting specified rules, replacing the marginal heading "Duties" with "Functions" and changing duty-imposing wording to require the authority to "discharge the following functions", and substituting the Explanation to define the notified authority under the Act.

Exchange rate determination for customs: prescribed currency conversion rates apply to import and export valuation.
The Central Board, under the Customs Act, supersedes the earlier notification and prescribes specific rupee conversion rates for listed foreign currencies, with separate rates for imported and export goods, effective from 6th January, 2023. Two schedules are annexed: Schedule I provides per-unit rates for major currencies for import and export valuation, and Schedule II provides rates per one hundred units for certain currencies, for application in customs valuation and related procedures.