Natural rubber import policy now restricted to two sea ports; Advance Authorization exempted for specified imports.
Imports of natural rubber under Exim Code 4001 are permitted only through the sea ports of Chennai and Nhava Sheva, subject to a port restriction; that port restriction does not apply to consignments imported under Advance Authorization, which remain exempt from the port limitation.

Authority for Advance Ruling constituted under Tamil Nadu GST Act appointing two members and superseding prior notification.
Notification constituting the Tamil Nadu Authority for Advance Ruling under the Tamil Nadu Goods and Services Tax Act, 2017, superseding an earlier departmental notification and appointing two named senior tax officers as members to constitute the Authority for purposes of advance rulings under the State GST framework.

Appellate Authority for Advance Ruling constituted with State and Central Tax Commissioners, effective immediately.
Appellate Authority for Advance Ruling constituted under Section 99 of the Goa Goods and Services Tax Act, 2017, appointing the Commissioner of State Tax, Goa, and the Chief Commissioner of Central Tax, Pune Zone, as members; the notification declares immediate effect pursuant to statutory powers and rules.

Customs airport designation: Surat authorised for baggage unloading and loading under an amendment taking effect on publication.
The Central Board of Indirect Taxes and Customs amends the principal customs notification to designate Surat as a customs airport in Gujarat for the limited purpose of unloading and loading of baggage; the change is effected by inserting a new item in the Table and is effective from the date of publication.

Adjudication powers conferred for confiscation and penalty with value limited authority under the Customs Act, effective on publication.
The Central Board of Indirect Taxes and Customs, under section 122 of the Customs Act, confers authority on specified Customs officers to adjudge confiscation or penalty for goods liable under Chapter XIV, subject to the value limits set in the notification's Table; the power applies from the date of publication.

Appellate Authority for Advance Ruling established to hear appeals against state advance rulings; composition and Bhubaneswar headquarters set.
The State Appellate Authority for Advance Ruling for Goods and Services Tax is constituted to hear appeals against advance rulings issued by the State Authority; it is composed of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, and its headquarters are fixed at Bhubaneswar.

Appellate authority designation authorizes VAT-appointed officers to hear GST appeals and assigns territorial jurisdiction by state government.
State Government authorizes officers appointed under the Value Added Tax Act to serve as Appellate Authorities under the Goods and Services Tax framework and directs that specified officers shall have jurisdiction over the territorial ranges listed in the accompanying Table, thereby assigning appellate competence and clarifying the territorial allocation for appeals under the statutory appeal mechanism.

Taxability of Priority Sector Lending Certificates extended to all registered persons as taxable supplies under state GST.
The notification amends the Madhya Pradesh SGST tariff by inserting Priority Sector Lending Certificate as a taxable commodity, specifying that both supplier and recipient are any registered person, thereby bringing such supplies within state GST levy and collection obligations.

Exchange rate determination for customs conversion sets distinct import and export rates for specified foreign currencies.
Determination of official conversion rates for specified foreign currencies for customs valuation, effective 8th June 2018, prescribing separate rates for imported goods and for export goods in Schedule I and for Japanese Yen in Schedule II. The notification supersedes the earlier Board notification, lists currency entries with rupee equivalents for customs calculations, and notes subsequent substitution of an entry and later supersession by another notification.

DTA sales of services under specified GST headings remain governed by manufacturing rules; GST and compensation cess apply on clearance.
The amendment clarifies that while DTA sales by services and software units are broadly permissible up to fifty percent of FOB exports or foreign exchange earned, services classified under certain GST headings but treated as manufacturing of goods under licensing provisions will continue to be governed by the manufacturing-sale provision; applicable GST and compensation cess will apply at DTA clearance.

Reverse charge applied to Priority Sector Lending Certificates, shifting GST liability to registered recipients for specified supplies.
The notification amends a prior GST notification to add Priority Sector Lending Certificate as a taxable supply subject to the reverse charge mechanism, specifying that the supplier may be any registered person and the recipient any registered person, thereby making the recipient liable for tax under the amended entry; the amendment takes effect from the commencement date stated in the notification.

Appointment of Common Adjudicating Authority: amendment substitutes a table entry altering the designated CAA reference.
Director General, Revenue Intelligence amends Notification No. 1/2018-Customs (N.T./CAA/DRI) by substituting the entry in the Table at column 3 against serial number 19(ii); the existing entry "DRI/AZU/SRU-24/2017-Samiksha dated 12.06.2017" is replaced by the amended text, effectuating a change to the designated Common Adjudicating Authority reference under the Customs notification framework.

Common Adjudicating Authority appointment: officers designated to adjudicate specific customs show cause notices.
The Director General, Revenue Intelligence appoints specified officers as Common Adjudicating Authority under clause (a) of section 152 of the Customs Act to exercise the powers and discharge duties of named customs adjudicating officers for the adjudication of listed show cause notices. A Table maps each noticee and notice reference to the original adjudicating authority and the officer designated to act as the common adjudicating authority; several entries appoint the Additional Director General (Adjudication), DRI Mumbai, while others appoint specified Principal Commissioners/Commissioners or Joint/Additional Commissioners for particular notices.

E-waybill threshold for intra-state goods movement raised; e-waybill now required only above the new consignment value limit.
The Commissioner of State Tax has notified that for intra-State movement of goods not passing through another State, an e-waybill shall be required where the consignment value exceeds Rs. 1,00,000. The change, issued under the State GST rules' provision governing pre-movement information and after consultation with the Central Tax authority, takes effect from the date specified in the notification and replaces the earlier temporary non-requirement for intra-State consignments.

Compounding of FCRA offences allows designated officers to accept prescribed penalties before prosecution to settle violations.
The Central Government specifies that the Director or the Deputy Secretary in charge of the administering section may, before prosecution, compound enumerated FCRA offences by accepting prescribed penalties for breaches such as unauthorized transfers, acceptance contrary to registration or prescribed accounts, excess administrative expenditure, non-reporting, non-furnishing of intimation, failure to maintain accounts, and accepting hospitality. The computed penalty for any offence under the table shall not exceed the value of the foreign contribution involved.

Waiver of late fee for delayed GSTR-3B filing where TRAN-1 declarations are subsequently filed within prescribed window.
Waiver of late fee for failure to furnish FORM GSTR-3B for specified months is granted to registered persons who had submitted but not filed FORM GST TRAN-1 by the earlier cutoff, provided they file the TRAN-1 declaration within the prescribed window and submit the outstanding GSTR-3B returns by the final prescribed date.

Designation of Appellate Authority under Maharashtra GST Act assigns Joint Commissioners territorial jurisdiction for GST appeals.
Designation of officers as Appellate Authority under the Maharashtra Goods and Services Tax framework allocates specific Joint Commissioners of State Tax (Appeals) to defined territorial jurisdictions-either the Limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad, or the remainder of the State-and provides that the exercise of delegated powers and duties by those Appellate Authorities is subject to conditions and restrictions the Commissioner may impose.

Appellate Authority designation establishes which deputy commissioners will exercise GST appeals jurisdiction across specified state territories.
The Commissioner of State Tax, under the Maharashtra GST Act and applicable rules, designates specified deputy commissioner posts as Appellate Authority and assigns each post a defined territorial jurisdiction-either the Limits of Greater Mumbai with the revenue districts of Thane, Palghar and Raigad, or the remainder of the State-superseding the earlier notification except for prior acts; designated officers must exercise delegated powers subject to any conditions or restrictions the Commissioner may impose.

Schedule amendment to GST order adds procedural provisions affecting assessment, appeal and review mechanisms under state tax law
The Commissioner of State Tax amended the Schedule of a prior administrative Order, effective 1 July 2017, by inserting new serial entries that bring additional assessment provisions and appellate, review and related procedural provisions within the administrative framework of the original Order.

Amendment to GST Order expands Schedule to include specified procedural provisions, applied retrospectively to enhance administrative coverage.
Amendment to the Schedule of the referenced GST order inserts additional entries identifying specific statutory provisions as included within the scope of that Order and declares that these insertions operate with retrospective effect from 1st July 2017, and further adds serial entries listing particular sub sections and a section as falling within the Order's purview under the Commissioner's administrative authority.