Tariff value fixation for specified imports updated, substituting tables that set per unit values effective from mid November.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification prescribes commodity-specific tariff values for edible oils, brass scrap, areca nut, and specified categories of gold and silver, expressed in US dollars per metric tonne or per unit as applicable, and the amendment is made under statutory customs powers to fix tariff values.

Exemption from specified income granted to a regulatory board, effective from the stated assessment year subject to continuing statutory purposes.
The Central Government notifies the Petroleum and Natural Gas Regulatory Board for exemption from specified income under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, identifying the board by PAN and making the notification effective from assessment year 2024-25, subject to the board's continued constitution under the Petroleum and Natural Gas Regulatory Board Act, 2006 and its carrying out one or more purposes specified in sub-clause (a) of clause (46A).

Commencement dates for Bihar GST Amendment: section 4 effective October 1; sections 2 and 3 effective April 1.
The Governor, under subsection (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2024, appoints the 1st day of October, 2024 as the date on which section 4 of the Act comes into force, and the 1st day of April, 2025 as the date on which sections 2 and 3 of the Act come into force, by notification issued by the Commercial Tax Department.

Removal of inland container depot entry deletes Pimpri from authorised loading and unloading locations under customs notification.
Exercising powers under section 7 of the Customs Act, 1962, the Central Board of Indirect Taxes and Customs amends Notification No. 12/97 Customs (N.T.) by omitting, in the Table at serial number 9 for the State of Maharashtra, the item (iv) in column (3) and the corresponding entry in column (4), thereby deleting the referenced inland container depot from the authorised list for loading and unloading of goods.

Anti-dumping duty on Epichlorohydrin imposed to counter dumped imports from China, Korea and Thailand affecting domestic industry.
Imposition of anti-dumping duty on Epichlorohydrin (tariff item 2910 30 00) from China PR, Korea RP and Thailand is ordered following findings of dumping, injury and price undercutting; differentiated duty rates are specified by producer, origin and export country. The duty, expressed per metric ton in US dollars but payable in Indian currency, applies for five years from Gazette publication unless earlier amended, with the exchange rate determined as per Customs Act on the bill of entry date.

Reverse charge on property renting by unregistered persons now applies to registered recipients under the Andhra Pradesh GST notification.
The notification amends the Andhra Pradesh GST reverse charge entry by inserting service by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person. The amendment is issued under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council, and takes effect from 10 October 2024.

GST exemption amendments expand nil-rated services for electricity support, research grants, affiliation services, and skill development compliance.
Amends the Andhra Pradesh GST exemption notification to insert nil-rated entries for services incidental or ancillary to electricity transmission and distribution, research and development services funded by grants from specified government or notified institutions, and affiliation services provided by educational boards or similar bodies to government-related schools. It also replaces the vocational training nomenclature with the National Council for Vocational Education and Training across the relevant entry and related provisions, and applies from 10 October 2024.

GST rate amendment for helicopter passenger transport on seat share basis, with input tax credit restriction.
Andhra Pradesh GST rate notification amended the existing table by inserting a new entry for transportation of passengers by air in a helicopter on seat share basis. The service is taxed at 2.5 per cent, subject to the condition that input tax credit on goods used in supplying the service has not been taken. The related cross-reference in the table was also updated, and the amendment took effect from 10 October 2024.

Reverse charge mechanism for metal scrap supplies expanded to cover unregistered-to-registered transactions under Andhra Pradesh GST.
Andhra Pradesh GST rate notification is amended to include metal scrap supplied under HSN headings 72 to 81 in the reverse charge mechanism table. The inserted entry covers supplies made by an unregistered person to any registered person, thereby making the registered recipient liable in the specified transaction category under the State GST notification framework. The amendment is issued under the power to notify tax liability on specified intra-State supplies on the recommendations of the GST Council and is stated to take effect from 10 October 2024.

GST rate amendments update product classifications for medicines, snack products, and seats under Andhra Pradesh's tax schedules.
Amendments are made to the Andhra Pradesh GST rate notification issued under the State GST Act, 2017, on the recommendation of the GST Council. The notification inserts specified medicines into Schedule I at the 2.5% rate, adds extruded or expanded savoury or salted products to Schedule II at 6%, and revises Schedule III to expand the relevant snack-pellet entry and substitute the entry for seats and parts thereof, excluding aircraft and motor vehicle seats.

GST rate amendment reduces the specified State GST levy, effective immediately from official gazette publication.
Amendment to the Telangana GST notification in G.O.Ms.No.218 substitutes the words "half per cent." with the figure and words "0.25 per cent.", the change being effected under the State GST Act on the Council's recommendation and coming into force from the date of its publication in the official gazette.

Account Aggregator designation enables consent-based taxpayer information sharing via the common GST portal under the regulatory framework.
Designation notifies Account Aggregator as an approved system with which the common GST portal may share taxpayer information based on consent, defining it as a non-financial banking company operating as an account aggregator under the applicable account-aggregator regulatory regime, and situating the mechanism within the portal's consent-driven data-sharing architecture.

Customs cargo service provider approvals remain extended while authorised economic operator status stays valid and unsuspended.
Handling of Cargo in Customs Areas Regulations, 2009 are amended with effect from 7 November 2024. The permissible period under regulation 5(3) is reduced from ten to five. Approval for appointment of a Customs Cargo Service Provider authorised under the Authorised Economic Operator Programme is deemed extended while its Authorised Economic Operator authorisation remains valid and is not suspended or revoked.

Input tax credit refund clarified for imitation zari thread from metallised polyester or plastic film, effective October 2023.
The amendment adds a tariff entry covering imitation zari thread or yarn made from metallised polyester film or plastic film and specifies that the provision applies only for refund of input tax credit on polyester film or plastic film, with the change effective from the twentieth day of October, 2023.

Amendment to State Tax rate notification updating covered government entities under specified entry in tax schedule.
Amendment substitutes the schedule entry to read: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority," thereby redefining the public authorities covered by that entry under the State Tax (Rate) notification and specifying its commencement in the notification.

Tax classification update: millet flour preparations containing at least seventy percent millet added to state GST rate schedule.
Notification No. 18/2023 amends Notification No. 2/2017 by inserting a new schedule entry identifying millet flour food preparations in powder form that contain at least 70% millets by weight and excluding pre packaged and labelled products; the amendment is effective from 20th October, 2023.

GST amendment expands taxable entries to include molasses, specified millet flour products and industrial spirits, altering rate schedules.
The notification amends State GST rate schedules by adding molasses (HS 1703) and a pre-packaged millet flour food preparation (HS 1901; at least 70% millets), expanding an existing Schedule III entry to include that millet flour preparation, inserting an entry for spirits for industrial use, and omitting the first entry in Schedule IV; changes take effect from the twentieth day of October, 2023.

Passenger transport by omnibus now treated separately; exception applies when supplied via electronic commerce by a company.
Amendment separates omnibus services from other motor vehicle transport by substituting wording to exclude omnibuses and adding a clause that services by way of transportation of passengers by an omnibus are excepted except where supplied through an electronic commerce operator by a company; it also defines "Company" with reference to the Companies Act, 2013, and specifies the notification's commencement date.

Construction intended for sale: GST exclusion clarified where consideration includes land value, with completion certificate exception.
The notification substitutes the opening paragraph of Notification No.15/2017-State Tax (Rate) to define the covered service as construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received only after issuance of the completion certificate, if required, or after first occupation, whichever is earlier.

GST notification amendment: Ministry of Railways included in postal entry and expressly excluded from central-government services.
The notification amends the State Tax (Rate) schedule by inserting the Ministry of Railways (Indian Railways) after "Department of Posts" in serial number 5, item (2)(i), and by inserting an express exclusion "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial number 5A; the amendment takes effect from 20th October, 2023.