Tripura SGST officer appointments: VAT-era officers redesignated to SGST posts with specified jurisdictions and effect from 22 June 2017.
The Governor appoints officers previously appointed under the Tripura Value Added Tax Act, 2004 to corresponding posts under the Tripura State Goods and Services Tax Act, 2017 (Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioners, Assistant Commissioners, Superintendents and Inspectors) and appoints a Special Commissioner of State Tax, assigning each officer jurisdiction and headquarters as specified in the notification table, with the notification effective from 22nd June, 2017.

Business connection exemption for eligible investment funds where fund manager acts on their behalf preserves non resident tax status.
Central Government notifies specified countries and territories under clause (b) of sub section (3) of section 9A of the Income tax Act so that, for an eligible investment fund, fund management activity carried out through an eligible fund manager acting on behalf of that fund shall not constitute a business connection in India of the fund; the notification takes effect upon its publication in the Official Gazette.

Exemption of specified conditions for Category I and II foreign portfolio investor funds now notified, effective on Gazette publication.
Government notifies that clauses (e), (f) and (g) of sub section (3) of the Income tax provision shall not apply to investment funds set up by Category I or Category II foreign portfolio investors registered under the foreign portfolio investor regulations; the exemption is effected under the proviso to that sub section and comes into force from publication in the Official Gazette.

Exchange rate determination under Customs Act sets conversion rates for import and export goods effective early August.
Determination under section 14 of the Customs Act, 1962 fixes, with effect from 4 August 2017, specified rupee equivalents for listed foreign currencies to be used for imported and exported goods; Schedule I provides per unit rates for major currencies while Schedule II provides rates per 100 units for specified currencies, and the notification supersedes the earlier Board notification except as to past actions.

GST rate schedule corrections revise commodity descriptions, tariff headings, and product entries across multiple notification schedules.
Corrigendum amending Notification No. 514/2017 under the Uttarakhand Goods and Services Tax Act, 2017 by revising multiple tariff descriptions and schedule entries across the GST rate structure. The amendments correct and modify product descriptions, tariff headings and item references in Schedule I at 2.5%, Schedule II at 6%, Schedule III at 9%, and Schedule IV at 14%, including the insertion of photovoltaic cells whether or not assembled in modules or panels, and changes relating to desiccated coconuts, dates, artificial fur, optical fibre cables, and video games consoles.

Amendment to SGST notification expands Schedule tariff entries, broadening specified product classifications under state GST authority.
Corrigendum exercises power under sub section (1) of section 11 of the Uttarakhand Goods and Services Tax Act, 2017 to amend Notification No. 518/2017 by revising Schedule entries: S. No. 59 in column (2) is expanded to multiple entries and S. No. 102 in column (2) is broadened to include an additional tariff classification alongside the existing one.

De-notification of SEZ area under the Special Economic Zones Act reduces notified land following statutory approvals and recommendation.
The Central Government, under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, has de notified a specified aggregate area of the Multi Product SEZ at Atchutapuram and Rambilli Mandals following the developer's proposal, prior Central approval, State Government concurrence and the Development Commissioner's recommendation, and has published a detailed schedule of survey numbers and parcel areas reflecting the deletion and the resultant notified SEZ area.

Re-appointment of Member (Judicial) to VAT Appellate Tribunal extends existing tenure under statutory authority.
Re-appoints Shri Madhu Sudan Wadhwa as Member (Judicial) of the Delhi Value Added Tax Appellate Tribunal under the statutory power conferred by subsection (1) of section 73 of the Delhi Value Added Tax Act, 2004, effecting a fixed-term extension on the existing terms and conditions and specifying the renewed tenure period.

Value threshold for consignments requires carriage of prescribed documents during movement when consignment exceeds the statutory limit.
The Government specified ten thousand rupees as the value of any consignment of goods in a conveyance beyond which the person in charge must carry the prescribed documents, thereby fixing the monetary threshold that triggers the statutory documentation requirement for goods in transit within the State.

Reference correction in GST notification: citation changed from the Act provision to the GST Rules provision.
The Governor, under powers conferred by sub section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017, amends Notification No.44/ST 2 dated 30 June 2017 by substituting the words referencing "under sub rule (5) of rule 32 of the Haryana Goods and Services Tax Act, 2017" with the words "under sub rule (5) of the rule 32 of the Haryana Goods and Services Tax Rules, 2017," thereby correcting the citation from the Act to the Rules.

GST exemption schedule amendment updates tariff classifications to add additional headings and revise listed entries.
Amendment to the Haryana GST exemption schedule substitutes figures in the Schedule of notification No.36/ST-2: at Serial Number 59, column (2) replace "9" with "7, 9 or 10"; and at Serial Number 102, column (2) replace "2302" with "2301,2302", under the authority of section 11(1) of the Haryana Goods and Services Tax Act, 2017.

GST rate amendments revise tariff classifications and commodity descriptions, clarifying inclusions and exclusions under state GST schedules.
Amendments revise Haryana SGST schedules by substituting tariff headings, correcting product descriptions and inserting or expanding specific commodity inclusions-such as photovoltaic cells, desiccated coconuts, specified sugar products, optical fibre/cable headings, and video games and related accessories-to align schedule entries with intended tariff coverage and guide application of the respective GST rates.

Amendments to GST rules: exchange rate and export invoice requirements updated, and GSTR-3B filing and reconciliation procedures clarified.
Amendments to the Haryana GST Rules modify references from Central/Union Territory Tax to State Government or omit Union Territory Tax, substitute specific time limits and form headings, prescribe the rate of exchange for valuation of taxable goods (Customs Board notified rate for time of supply) and taxable services (generally accepted accounting principles for time of supply), require specified export invoice endorsements and details, allow Commissioner to mandate FORM GSTR-3B filing when GSTR-1/GSTR-2 deadlines are extended, and set electronic generation and reconciliation procedures between FORM GSTR-3 and FORM GSTR-3B, with associated ledger treatment.

Rate of exchange for GST and input tax credit rules updated; export invoice and GSTR-3B filing procedures modified.
Amendments revise valuation and procedural rules: Rule 34 fixes the rate of exchange-Customs Board rate for goods and accounting-principles rate for services; Rule 44 mandates separate calculation of input tax credit components and market-price estimation for stock inputs lacking invoices; Rule 46 prescribes export invoice endorsements and alternate recipient/delivery/destination particulars; Rule 61 allows FORM GSTR-3B filing where GSTR-1/2 deadlines are extended and directs electronic generation and reconciliation of FORM GSTR-3 Parts A and B.

Proper officer designation under GST specifies which officers may conduct vehicular traffic checks and their jurisdictions.
Designation of Proper Officers to conduct checks of vehicular traffic under Sections 129 and 130 of the Andhra Pradesh Goods and Services Tax Act, 2017 is specified by rank and territorial extent: GSTO, Dy. AC (ST) and AC (ST) within their Circle or, if authorized by the Joint Commissioner, anywhere in the Division; DC (ST) and Joint Commissioner (ST) anywhere in the Division; and Additional Commissioner/Commissioner of the Enforcement wing anywhere in the State, with Enforcement wing officers empowered Statewide by specific authorization of senior Enforcement authorities or direction of the Chief Commissioner.

Amendment to Goa GST Rules mandates electronic issuance of statutory notices and prescribes exchange rate and return reconciliation procedures.
Substitution in rule 26 centralises issuance and verification of statutory communications by empowering the Commissioner to require electronic issuance of notices, certificates and orders through digital signatures, e-signatures under the Information Technology Act or other modes of verification notified by the Commissioner; rule 34 prescribes exchange rate methodology for valuation of taxable goods and services; rule 46 requires export invoice endorsements and specified recipient, delivery and destination details; rule 61 allows conditional use of FORM GSTR-3B and prescribes electronic generation, reconciliation and crediting procedures for FORM GSTR-3.

Tobacco packaging rules: imports of cigarettes and other tobacco products now governed by updated packaging and labelling amendment, affecting compliance.
Para 13 of the General Notes Regarding Import Policy of the ITC (HS), 2017 - Schedule 1 (Import Policy) is amended so that import of cigarettes and other tobacco products is subject to the Cigarettes and other Tobacco Products (Packaging and Labelling) Amendment Rules, 2017, replacing the earlier reference to the 2009 amendment and aligning import compliance obligations with the 2017 packaging and labelling requirements.

Prohibition of Red Sanders import under amended foreign trade policy restricts entry of Pterocarpus santalinus.
The notification amends Schedule 1 (Import Policy) of the Foreign Trade Policy to change the policy status of Red Sanders (Pterocarpus santalinus) under the specified Exim code from free to prohibited, invoking powers under the foreign trade legislation and policy framework and stating that import of Red Sanders is prohibited.

Rate of exchange rules revised for valuation under GST; returns, invoice endorsements and input tax credit allocation clarified.
Amendments amend exchange rate rules so goods valuation uses the Customs Board notified rate and services valuation follows generally accepted accounting principles for the time of supply. Input tax credit must be determined separately for central, State and integrated taxes. Export invoices must carry specified export endorsements and include recipient, delivery address and country of destination. Where detail-filing deadlines are extended, the Commissioner may require FORM GSTR-3B filing with electronic generation and reconciliation procedures for FORM GSTR-3 and crediting of input tax discrepancies.

GST return compliance: temporary use of simplified FORM GSTR-3B with electronic generation and reconciliation obligations for delayed returns.
The amendment prescribes exchange rate rules for valuation-Board notified Customs rates for taxable goods and accounting principles based rates for taxable services tied to time of supply-and establishes a temporary return mechanism permitting electronic filing of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended, with auto-generation of Part A of FORM GSTR-3, reconciliation by the taxpayer of Part B, and crediting of any excess input tax to the electronic credit ledger.