Appellate Authority designations revised: officer titles substituted to reclassify appellate roles under the GST administrative scheme.
Operative substitutions: the designation "Additional Commissioner" is replaced by "Special Commissioner," and "Joint Commissioner" is replaced by "Additional Commissioner," effective from 20.02.2020, effected by the Chief Commissioner under powers conferred by the Rajasthan GST Act to revise departmental appointment nomenclature for the Appellate Authority.

Lottery valuation rule: deemed ticket value based on a proportion of face value or notified price, whichever is higher.
The amendment substitutes rule 31A(2) to deem the value of supply of lottery as a specified proportion of the ticket face value or the price notified by the Organising State, whichever is higher, and explains that "Organising State" has the meaning given in the Lotteries (Regulation) Rules, 2010.

Onion export policy: exports made free without Letter of Credit or Minimum Export Price, effective mid March.
All varieties of onions listed at the specified ITC (HS) codes have been reclassified from prohibited to "Free" for export, effective 15th March, 2020. The amendment removes any requirement for a Letter of Credit and any Minimum Export Price and withdraws the prior Notification No. 46/2015-20 relating to Krishnapuram onions.

Staggered commencement of West Bengal Finance Act provisions through notified effective dates and deemed commencement dates.
Staggered commencement of provisions under the West Bengal Finance Act, 2020 is notified under the Governor's power to appoint effective dates. Section 1 is brought into force immediately on notification of the Act. Different provisions are assigned specific commencement dates, including deemed commencement dates for sub-section (2) of section 2, section 4, and parts of section 7, along with operative commencement dates for sections 3, 5, 6 and 8.

Value of lottery supplies deemed proportion of ticket face value or notified price, whichever is higher under amended GST rules
The amendment prescribes that the value of supply of lottery shall be deemed to be a specified fraction of the ticket face value or of the price as notified in the Official Gazette by the Organising State, whichever is higher, and explains that "Organising State" has the meaning assigned in the Lotteries (Regulation) Rules, 2010.

Valuation of lottery: supply value treated as proportion of ticket face value or notified price, whichever is higher, under amended GST rule.
From 1 March 2020, the value of a lottery supply is deemed to be a fixed proportion of the ticket's face value or the price notified in the Official Gazette by the Organizing State, whichever is higher; "Organizing State" has the meaning given in the Lotteries (Regulation) Rules, 2010.

Extension of Appointment: Chairmanship of the securities regulator continued under statutory powers for a further limited tenure.
The Central Government, exercising statutory powers under Section 4(1)(a) and Section 4(4) of the SEBI Act, 1992 read with Rule 3 of the SEBI (Terms and Conditions of Service of Chairman and Members) Rules, 1992, extends the term of the Chairman's appointment for a further limited period beyond the current term, subject to cessation upon any earlier further orders.

De-notification of SEZ land reduces zone area after statutory approvals under the Special Economic Zones Act.
Central Government de-notifies 13.0078 hectares from the sector-specific Special Economic Zone at Sriperumbudur, reducing the SEZ to 68.3872 hectares, pursuant to the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act and rule 8 of the SEZ Rules, 2006, following the promoter's proposal, Development Commissioner recommendation and State Government approval, and having satisfied the requirements of sub-section (8) of section 3 and related conditions; the notification enumerates the specific survey parcels removed.

Director proficiency exemption expanded to include experienced directors from listed, large unlisted and listed corporate bodies, easing testing requirements.
Amendment to rule 6 replaces the time period in rule 6(1)(a) from three months to five months and modifies rule 6(4) so that individuals who have served cumulatively as director or key managerial personnel for not less than ten years in a listed public company, an unlisted public company meeting the prescribed paid up capital threshold, or a body corporate listed on a recognised stock exchange are exempted from the online proficiency self assessment test; "companies" in the second proviso is replaced by "companies or bodies corporate."

GST rate amendment: Lottery moved into a higher-rated schedule, replacing prior entries and taking effect under Puducherry GST.
The notification amends the Puducherry GST rate schedule by omitting S. No. 242 from Schedule II (6%) and substituting S. No. 228 in Schedule IV (14%) with an entry covering lotteries under "Any chapter - Lottery." The amendment is made under the Puducherry Goods and Services Tax Act and takes effect from 1 March 2020.

Turnover-based simplified filing: registered small taxpayers must follow quarterly GSTR-1 special procedure by prescribed deadlines.
Notification requires registered persons with aggregate turnover up to 1.5 crore rupees to follow a special procedure for furnishing outward supply details in FORM GSTR-1 for quarters from July 2017 to March 2019, specifies final dates for filing each quarter (with certain regional and newly registered taxpayer exceptions for electronic filing through the common portal), states that prior notifications are superseded except as to past actions, and provides that time limits for related monthly returns will be notified subsequently.

GST rate amendment: omission and substitution of schedule entries reclassify lottery supplies and alter tax applicability.
The notification amends the Goa GST rate schedules by omitting S. No. 242 from Schedule II (6%) and substituting S. No. 228 in Schedule IV (14%) to list Lottery under "Any chapter," thereby reclassifying those supplies between state GST rate tiers; the amendment takes effect on the first day of March, 2020.

GST rate amendment revises schedule entries and reclassifies lottery at fourteen percent under the Uttar Pradesh regime.
Uttar Pradesh GST rate notification amends the schedule entries under the Uttar Pradesh Goods and Services Tax framework with effect from 1 March 2020. It omits Schedule II, 6%, Serial No. 242 and the related entries, and substitutes Schedule IV, 14%, Serial No. 228 by inserting a fresh entry covering lottery under any chapter at a rate of 14%.

Tariff value fixation sets customs valuation benchmarks for specified imported commodities under relevant customs notification.
The Central Board of Indirect Taxes and Customs, under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001 Customs (N.T.) by substituting TABLE 1, TABLE 2 and TABLE 3 with new schedules that fix tariff values in US dollars for specified goods. The new tables set unit tariff values for specified edible oils (crude, RBD and others), palmolein variants, crude soybean oil, brass scrap, poppy seeds, areca nuts, and gold and silver in defined forms, including explanatory qualifications for certain precious metal entries.

GST amendment removes a scheduled entry and reclassifies lotteries under a higher rate effective March.
Amendment omits the entry at Schedule II (S. No. 242) and substitutes S. No. 228 in Schedule IV to list lotteries under the relevant chapter, thereby reclassifying lotteries within the prescribed schedule. The amendment to the earlier notification takes effect on the first day of March, 2020.

Extension of time for GST TRAN-1 filing grants relief to registrants blocked by portal technical difficulties.
The Commissioner of State Tax, Maharashtra, exercising rule-based and Act authority, extends the period for submitting FORM GST TRAN-1 for a class of registered persons who could not file by the due date due to technical difficulties on the common portal and whose cases were recommended by the Council; the Order suppresses a prior administrative order except for acts already done or omitted under it.

GST rate amendment reclassifies lottery under a different rate and omits a prior entry, altering state tax coverage.
The Government amends the State GST rate notification by omitting S. No. 242 from the 6% schedule and substituting S. No. 228 in the 14% schedule to classify Lottery under the relevant chapter; the amendment modifies the schedules of the prior notification and takes effect on the stated commencement date, changing the state tax classification of lottery supplies under the GST framework.

GST on lottery reclassified under state tax schedule, amending entries and substituting prior schedule provisions.
The notification amends the State Tax (Rate) schedule by omitting Schedule II S. No. 242 and substituting Schedule IV S. No. 228 to place Lottery under the substituted entry at the state tax rate, thereby changing the schedule classification and applicable state GST; the amendment takes effect on 1 March 2020.

GST rate amendment: Himachal Pradesh reclassifies lotteries and removes a prior concessional schedule entry, effective from March.
The Himachal Pradesh notification amends the State GST rate schedule by omitting S. No. 242 from Schedule II and substituting S. No. 228 in Schedule IV to classify "Lottery" under any chapter at the Schedule IV rate. The amendment is issued under section 9(1) and section 15(5) of the Himachal Pradesh Goods and Services Tax Act, 2017 and takes effect on 1 March 2020 as a further change to Notification No.1/2017-State Tax (Rate).

Designation change under GST notification: Additional Commissioner to Special Commissioner; Joint Commissioner redesignated as Additional Commissioner.
Under powers of section 3 of the Rajasthan GST Act, the notification amends the table: at serial no.1, "Additional Commissioner" is substituted by "Special Commissioner"; at serial no.2, "Joint Commissioner" is substituted by "Additional Commissioner". The substitutions take effect from 20.02.2020.