Composition levy exclusion for specified actionable claims narrows GST notification coverage under Andhra Pradesh law.
The Andhra Pradesh Government amended the notification issued under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council. With effect from 1 October 2023, the reference to persons eligible for composition levy was qualified by inserting an exclusion for a registered person making supply of specified actionable claims as defined in section 2(102A) of the Act. The amendment narrows the scope of the notified composition levy coverage by expressly excluding such suppliers from the stated category.

Delay condonation for GST appeals against demand orders is allowed subject to payment conditions and filing deadlines.
A special procedure is notified for condonation of delay in filing appeals against demand orders passed under sections 73 or 74 on or before 31 March 2023. Taxable persons who missed the statutory appeal period, or whose appeals were rejected solely for delay, may file FORM GST APL-01 on or before 31 January 2024, subject to payment of the admitted dues and twelve and a half per cent of the remaining disputed tax, with at least twenty per cent paid through the Electronic Cash Ledger. The procedure excludes demands not involving tax and applies Chapter XIII of the Andhra Pradesh GST Rules, 2017 mutatis mutandis.

Online money gaming GST rules revised with new valuation, registration, and return filing requirements for foreign suppliers.
Amendments were made to the Andhra Pradesh Goods and Services Tax Rules, 2017 to introduce compliance, valuation, filing, and registration provisions for online money gaming and related online services supplied from outside India. The rules prescribe declaration requirements for registration, define the value of supply for online gaming and casino actionable claims, and update invoicing, banking, and return filing forms. FORM GST REG-10 and FORM GSTR-5A were revised to capture the nature of supply, taxable supplies, amendments, reverse charge supplies, and related declarations.

Exchange Rate Determination: specified foreign currency rates set for customs valuation, effective from mid-November, replacing prior notification.
Central Board of Indirect Taxes and Customs determines fixed conversion rates for specified foreign currencies into Indian rupees for customs valuation under the Customs Act, 1962, superseding Notification No. 81/2023-Customs(N.T.) and making the new import and export rates set in Schedule I and Schedule II operative from 17th November, 2023, except as to past actions.

Refund of input tax credit for imitation zari thread made from polyester or plastic film now recognized under amended notification.
An amendment inserts tariff entry 6AA (5605) classifying imitation zari thread or yarn made out of metallised polyester film/plastic film and providing that this entry shall apply for the refund of input tax credit only on polyester film/plastic film; the amendment is made under the powers in the proviso to sub section (3) of section 54 of the Tamil Nadu GST Act and is effective from 20th October, 2023.

Reverse charge for specified goods revises eligible government recipients and excludes railway operations from the central government category.
Reverse-charge liability for certain specified supplies of goods is amended by substituting the recipient entry against serial number 6. The revised entry covers the Central Government, excluding the Ministry of Railways (Indian Railways), State Government, Union territory and local authority. The substituted recipient classification takes effect from 20 October 2023.

Millet flour food preparations gain State tax exemption when millet content meets the prescribed threshold and packaging condition.
Tamil Nadu State tax exemption is extended to food preparations of millet flour in powder form, classified under tariff heading 1901, where millets constitute at least 70% by weight. The exemption applies only where the products are not pre-packaged and labelled, and is deemed effective from 20 October 2023.

State tax rate rationalisation reclassifies molasses, millet flour preparations and industrial spirits while removing a higher schedule entry.
Tamil Nadu State tax rate schedules are amended to include molasses and qualifying pre-packaged and labelled millet-flour powder preparations in the 2.5% schedule. The 9% schedule is revised for specified food preparations and expanded to include spirits for industrial use. The first serial entry in the 14% schedule is omitted. The revised rate treatment is deemed effective from 20 October 2023.

Electronic commerce operator tax liability for passenger transport now separately covers omnibus services, subject to a company-supplier exception.
Electronic commerce operators' liability to pay tax on specified passenger transportation services is revised so that the existing category for transportation by any other motor vehicle expressly excludes an omnibus. Passenger transportation by omnibus supplied through an electronic commerce operator is separately covered, except where the service supplier is a company. Company takes its meaning from the Companies Act, 2013. The revised tax-liability treatment is deemed effective from 20 October 2023.

Construction service scope now covers land-inclusive sales while excluding transactions receiving full consideration after completion or first occupation.
Construction services are redefined to cover construction of a complex, building, or part thereof intended for sale to a buyer where the amount charged includes the value of land or undivided share of land. Transactions where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever occurs earlier, are excluded. The amendment is deemed effective from 20 October 2023.

Tax exemption for specified government services including water, public health, sanitation expanded to include railways and effective from October
The notification amends the earlier table by adding an exemption under Chapter 99 for services provided to a Governmental Authority-water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation-rated Nil with Nil conditions. It further inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in several existing items, explanations and provisos. The amendment is effective from 20 October 2023.

Input tax credit limitation restricts credit on same-line input services to the rate charged by the supplier, with retrospective effect.
The amendment adds a proviso limiting input tax credit for input services in the same line of business: where the supplier of the input service charges State tax at a rate higher than that charged by the recipient, credit in excess of the tax corresponding to the recipient's lower rate shall not be taken. An illustration using motor cab services clarifies that the recipient can claim credit only up to the rate it charged on its outward supply. The amendment modifies specified table entries and is effective from 20th October 2023.

GST exemption scope adjusted: Ministry of Railways included in postal services entry; certain Central Government services excluded.
The amendment inserts "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one Table entry and inserts "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in another Table entry, thereby bringing the Ministry of Railways within one notification entry while carving it out of the Central Government services entry; the amendment is made under the powers of the Tamil Nadu GST Act and is deemed to have effect from an earlier specified date.

SFT submission frequency revised to half-yearly; mutual fund holding classification tied to equity-investment threshold for capital gain treatment.
SFT reporting for mutual funds is amended to require half-yearly submission of data by Registrar & Share Transfer Agents from the effective date, replacing quarterly reporting. The corrigendum also clarifies minimum holding-period treatment and introduces an equity-allocation threshold: funds exceeding the threshold must report that fact, while funds not meeting the threshold will be classified as short-term capital assets for tax purposes; the same reporting/ classification regime applies across specified security classes.

SFT reporting now half yearly; depository reporting mandates weighted average pricing and FIFO matching for transactions.
Reporting frequency for SFT by Depository Institutions is changed to half yearly. Estimated Sale Consideration for debit transactions must be computed using Weighted Average Price based on actual transaction values. Debit-credit matching remains under FIFO. Estimated Cost of Acquisition is to be computed at weighted average for purchases after the cut off and end of day price for earlier purchases; off market and certain non-exchange credits are NIL and IPO credits are treated as market credits. Data fields now capture weighted average unit price, weighted average sale consideration, cost of acquisition, and a purchase-flag indicating pre/post cut off purchases.

Exchange rate amendment for Swedish Kroner updates import and export valuation rates effective mid-November under Customs Act authority.
Amendment replaces the Schedule I entry for Swedish Kroner in Notification No. 81/2023 CUSTOMS (N.T.), revising the rupee conversion rates used for import and export valuation. The Central Board of Indirect Taxes and Customs, under statutory authority, effected the substitution of serial number 16 with the updated bilateral rates, and the change takes effect from the stated mid November effective date.

Tariff values fixed for specified imports, updating customs valuation and affecting eligibility under notified concessionary entries.
Fixes tariff values for specified imported goods by substituting TABLE-1, TABLE-2 and TABLE-3 of the principal Customs (N.T.) notification, listing unit tariff values for edible oils, brass scrap, areca nuts, and specified categories of gold and silver; the amendment is made under section 14(2) of the Customs Act, 1962 and takes effect on the stated operative date.

Deemed valuation for corporate guarantees and procedural GST rule changes affecting registration, forms and time-limits introduced.
The Haryana GST (Fifth Amendment) Rules, 2023 (effective 26 October 2023) amend the 2017 Rules to deem the value of services by a supplier to a related person for providing a corporate guarantee to be a prescribed percentage of the guarantee amount or actual consideration, whichever is higher; substitute procedural language in rule 142(3) to require an intimation rather than an order; insert a one year expiry contingency in rule 159(2) and FORM GST DRC-22; add "One Person Company" to FORM GST REG-01; replace FORM GST REG-08 with a comprehensive cancellation template; revise FORM GSTR-8 entries for TCS, interest and late fee; and expand enrolment criteria in FORM GST PCT-01 PART-B.

Special Additional Excise Duty amended for petrol and diesel, substituting a revised per litre rate effective mid November.
Amendment notification No. 39/2023 Central Excise dated 15 November 2023 substitutes the entry in the Table against S. No. 2, column (4) of Notification No. 04/2022 Central Excise with a revised per litre charge for petrol and diesel, issued under powers conferred by the Central Excise Act and the Finance Act, and comes into force on 16 November 2023.

Special Additional Excise Duty on petroleum crude revised; substitution adjusts the duty per tonne effective 16 November 2023.
Special Additional Excise Duty on petroleum crude is amended by substituting the entry in column (4) against S. No. 1 of Notification No. 18/2022-Central Excise with a new per tonne duty; the amendment takes effect from 16 November 2023 under Notification No. 38/2023-Central Excise.