Goods disposal after seizure: notification prescribes disposal of perishable, hazardous or rapidly depreciating goods by the proper officer.
Notification under section 67 empowers the proper officer to dispose of seized goods promptly where perishable or hazardous nature, depreciation, storage constraints or other considerations warrant disposal; the Schedule enumerates categories such as hygroscopic substances, raw hides and skins, periodicals, specified chemicals and pharmaceuticals, fuels and batteries, dangerous drugs, fireworks, protected timbers, taxable goods prone to rapid deterioration, unclaimed/abandoned rapidly depreciating goods, and goods provisionally released but not claimed within the prescribed period after bond execution.

GST rule amendment updates refund formula, form requirements, and obligations to pass on tax benefits to recipients.
The amendment revises valuation and compliance rules, extends a time limit from one year to eighteen months, and makes many changes effective from 1 July, 2017. It prescribes a formula for refunds of input tax credit due to inverted duty structure using turnover of inverted rated supplies, Net ITC and Adjusted Total Turnover, and substitutes statements in refund forms and GSTR-4. It also mandates invoice-backed inward supplies for specified conditions, requires deposit of fifty per cent of certain cess into the Fund, empowers the Authority to remedy failures to pass on benefits, and amends practitioner eligibility and declarations in FORM GST PCT-01.

Consumer Welfare Fund rules set fund crediting, committee governance and permissible grant and investment uses under state GST.
The rules amend refund mechanics for an inverted duty structure by prescribing a capped refund formula based on turnover of inverted-rated supplies, Net ITC (inputs' ITC in the relevant period excluding amounts claimed under other refund provisions) and Adjusted Total Turnover, less tax payable on such supplies. They establish a Consumer Welfare Fund with specified sources, audit requirement and a Standing Committee empowered to register, inspect, audit applicants, recommend grants and investments, recover misused funds, and set utilisation and publicity limits. They also revise FORM ITC-03 capital goods valuation, insert FORM GSTR-10 for final returns on cancellation, and substitute FORM DRC-07 summary order format.

Import policy liberalisation: fresh ginger wholly produced in Nepal permitted free entry subject to treaty origin terms.
The notification reclassifies fresh ginger under Exim Code 0910 11 10 from Restricted to Free for imports that are wholly produced in Nepal, subject to Articles IV and V of the Indo Nepal Treaty of Trade, thereby making origin the operative condition for duty neutral importation under the specified Exim Code.

Import restriction on peas extended under ITC(HS) import policy, covering yellow, green, dun and kaspa pea varieties.
Amendment to the ITC(HS) 2017 Schedule I import policy extends an existing restriction on imports of peas - including yellow peas, green peas, dun peas and kaspa peas - for a further three months, issued under powers of the Foreign Trade (D&R) Act and the Foreign Trade Policy 2015-2020.

Officer rank requirement clarified: nominations must be not below Joint Commissioner for State and Central Tax roles.
Corrigendum amends the Table entries to require nominees to be not below the rank of Joint Commissioner of State Tax when nominated by the Commissioner of State Tax, Madhya Pradesh, and not below the rank of Joint Commissioner of Central Tax when nominated by the Chief Commissioner of Central Tax (CGST), Customs & Central Excise, Bhopal Zone.

Rules of origin amended to define aggregate content and origin declarations, update HS classification level and add sectoral RoO.
Amendments effective 1 July 2018 revise APTA Rules of Origin by substituting footnote 6 with Annexure C, adding interpretative footnotes defining aggregate content as VOM1 (value of originating materials from previous Participating States) plus VOM2 (value added in the processing Participating State including direct labour, direct overheads, transport and profit), and clarifying direct consignment through non Participating States. Annexure A is amended to require 6 digit HS headings in Box 5 and restated Box 8 origin criterion codes (A-E). A new Annexure C sets sectoral RoO with CTH based criteria and sequential application rules.

Customs tariff concession for specified goods from designated countries, subject to proof of origin and item-wise duty reduction.
Customs tariff concession is granted to specified goods imported from countries listed in Appendix I or Appendix II, according to whether the goods fall within Part A or Part B of the Table. The concession reduces the applied rate of customs duty by the percentage shown against each tariff entry, and the importer must prove origin in accordance with the Customs Tariff (Determination of Origin of Goods under the Bangkok Agreement) Rules, 1976. Applied rate of duty includes the standard tariff rate and Agriculture Infrastructure and Development Cess, subject to specified exclusions.

Extension of Odisha GST implementation date: notification substitutes the previous June date with a September date.
Amendment substitutes the effective date in the earlier Odisha Finance Department GST notification, replacing "30th day of June, 2018" with "30th day of September, 2018", issued by the State Government on the recommendation of the Goods and Services Tax Council and stated public interest.

Extension of compliance date postpones Bihar SGST notification deadline to a later quarter, effective immediately.
The Commercial Taxes Department amends Notification No.8/2017 State Tax (Rate) by substituting "30th day of June, 2018" with "30th day of September, 2018", thereby extending the notification's temporal scope; the amendment is made under sub section (1) of section 11 of the Bihar GST Act and comes into force on 29th June, 2018.

Extension of GST notification deadline: Tamil Nadu amends prior notification to move the compliance cutoff to a later date.
The notification amends an earlier Commercial Taxes and Registration Department notification by substituting the figures, letters and words "30th day of June, 2018" with "30th day of September, 2018," effected under the Governor's power under the Tamil Nadu Goods and Services Tax Act, 2017 upon Council recommendation and public interest satisfaction.

Priority Sector Lending Certificate treated as taxable supply between registered persons under GST from specified effective date.
The notification inserts a new table entry classifying Priority Sector Lending Certificate as goods, where the supplier and recipient are any registered person, thereby treating transfers of such certificates as supplies between registered persons; the amendment is made under sub section (3) of section 9 of the Assam Goods and Services Tax Act, 2017 and is effective from 28th May, 2018.

Extension of notification deadline under Nagaland GST Act permitting substitution of the June deadline with a September deadline.
Amendment substitutes the operative cut-off date in a prior Finance Department notification under the Nagaland Goods and Services Tax Act by replacing the figures, letters and words "30th day of June, 2018" with "30th day of September, 2018", issued pursuant to the powers conferred by sub-section (1) of section 11 and on the recommendations of the Council.

Extension of notification deadline under state GST law to a later date, altering applicability timeline on council recommendation.
The State Government, exercising its executive powers on the Council's recommendation and in the public interest, amends a departmental GST notification by substituting the previously prescribed operative date with a later operative date, thereby extending the period of applicability of that notification's provisions.

Deadline extension for GST compliance: Rajasthan notification substitutes end June deadline with end September following council recommendation.
The State Government amends the prior Rajasthan GST notification by substituting the existing expression "30th day of June, 2018" with "30th day of September, 2018", thereby extending the operative compliance deadline; the amendment is issued under the Rajasthan Goods and Services Tax Act, 2017 on the Council's recommendation and in public interest.

Extension of notification applicability postpones the effective date of specified State GST rate provisions.
Amendment to a State GST rate notification extends the statutory cutoff by substituting the previously prescribed date with a later date, postponing the temporal applicability of the rates or conditions in the original notification; the change is effected under sub section (1) of Section 11 of the State GST Act on the Council's recommendation and issued in the Governor's name.

Extension of notification expiry date: GST notification deadline moved to a later quarter by executive amendment.
The government, acting on Council recommendation and citing public interest, amends Notification No. ERTS(T) 65/2017/8 by substituting the figures, letters and words "30th day of June, 2018" with "30th day of September, 2018", thereby extending the notification's operative date as published in the Gazette.

Reverse charge suspension under section 9(4) extended, prolonging the earlier notification's relief to a later specified date.
Extension of the temporary suspension of the reverse charge mechanism under the Haryana Goods and Services Tax regime is effected by administrative amendment substituting the previously notified terminal date with a later terminal date, thereby prolonging the period during which the reverse charge provisions remain suspended in the State.

Tariff value fixation establishes notified import values for specified commodities to guide customs assessment and compliance.
Fixation of tariff values by amendment prescribes revised commodity-specific import values for customs assessment under the Customs Act, substituting new tables listing tariff values for specified edible oils, brass scrap, poppy seeds, areca nut and unit-based values for gold and silver where specified tariff entries are availed.

Extension of notification date under Goa GST law extends the applicability deadline for a prior rate notification.
The Government, invoking powers under sub section (1) of section 11 of the Goa Goods and Services Tax Act, 2017 and on the Council's recommendation, substitutes in notification No. 38/1/2017-Fin(R&C) (8/2017-Rate) the figures, letters and words "30th day of June, 2018" with the figures, letters and words "30th day of September, 2018", thereby extending the notification's effective period.