GST rate on lottery revised; earlier lower-rate entry removed and lottery now specified under higher rate.
The Gujarat notification amends the State GST rate schedules by omitting Schedule II S. No. 242 and substituting Schedule IV S. No. 228 to expressly list Lottery, thereby altering the applicable State GST rate for lottery supplies; the amendment is effective from the first day of March, 2020.

Pledge definition expanded: re-pledge permitted for margin and settlement obligations, as specified in depository regulations.
Amendment inserts an explanation to regulation 79 clarifying that pledge includes re-pledge of securities for margin and settlement obligations of the client and for other purposes as specified by the Board, thereby expanding the operational definition of pledge and vesting the Board with authority to specify additional permissible purposes.

Special Economic Zone designation establishes a sector-specific SEZ with an Approval Committee and customs depot recognition.
Notification designates specified survey numbers in Karnataka as a sector-specific Special Economic Zone for Light Engineering Goods and Services after statutory approval, lists the land extent, and records satisfaction of the Act's preconditions. It constitutes an Approval Committee with named ex officio members and a developer representative to perform statutory oversight and declares the zone to be an Inland Container Depot under the Customs Act, integrating customs recognition into the SEZ's legal status.

De-notification of Special Economic Zone rescinds SEZ notification after state no-objection and commissioner recommendation under proviso.
The Central Government, acting under the first proviso to the Special Economic Zone Rules, rescinds the earlier notification that had designated 10.6862 hectares as an IT/ITES SEZ at Village Santhal, following the proponent's proposal, the State's no-objection and the Development Commissioner's recommendation, except as respects actions done or omitted before such rescission.

Special Economic Zone notification designates area for IT/ITES, establishes Approval Committee and deems it an Inland Container Depot.
The Central Government notifies a 1.627422 hectare area at Hiranandani Estate, Kavesar, Thane, as a sector specific Special Economic Zone for IT/ITES under the Special Economic Zones Act, 2005, following grant of a letter of approval for its development, operation and maintenance. The notification enumerates the surveyed parcels comprising the SEZ, constitutes an Approval Committee with specified ex officio members and a developer special invitee, and appoints the stated date from which the SEZ is deemed an Inland Container Depot under the Customs Act for customs purposes.

GST on lottery rate revised, replacing prior entry and effective from March under state notification amending schedules.
Amendment to the State GST notification revises schedule entries to set the GST rate on lottery supplies at a GST rate of 14%, omitting the prior Schedule II entry and substituting a Schedule IV entry identifying "Lottery" under the relevant chapter with the specified rate; the notification takes effect from the stated commencement date.

Customs Transit Declaration requirement ensures approved documentation and bond before goods transit through foreign territory into India.
These regulations require consignors or carriers to file a prescribed Customs Transit Declaration and execute a bond at the Indian customs station of exit for goods moving through foreign territory; the proper officer must approve the declaration before loading, may require sealing with a customs one time lock and must endorse the declaration with the lock number. On re entry into India the arrival officer verifies the seal or inspects goods if the seal is broken, endorses the declaration or records irregularities, and upon endorsed arrival the exit station may close or credit the bond; electronic arrival entries can substitute for the physical endorsement.

GST rate amendment: state tax schedules revised to substitute lottery into a higher tax category and omit one entry.
Amendment to the Arunachal Pradesh State GST rate notification omits Schedule II S. No. 242 at the 6% rate and substitutes Schedule IV S. No. 228 at the 14% rate to identify Lottery as the substituted item, with the change taking effect from the notification's commencement date.

GST rate on lottery reclassified to a higher tax bracket under state notification, taking effect from March first.
The State amends the Manipur GST rate notification to remove lotteries from Schedule II (S. No. 242) at the lower rate and to insert lotteries as a new entry in Schedule IV (S. No. 228) at the higher rate; the change is effected by Notification No. 01/2020-State Tax (Rate) and comes into force on 1 March 2020.

GST rate on lottery revised, reallocating lottery classification between central tax schedules and updating tax treatment.
Amendment adjusts the central GST treatment of lottery supplies by omitting the former 6% entry in Schedule II and substituting a new Schedule IV entry classifying lottery under the revised schedule, thereby relocating lottery from the earlier lower-rate schedule to the substituted schedule entry for lottery.

GST on lottery reclassified to higher integrated tax rate under amended notification, effective from notified date.
Amends the integrated tax rate schedule by omitting the earlier lower-rate entry for lottery and substituting a new schedule entry placing lottery within the higher-rate schedule as taxable under any chapter; the amendment is made by a further notification issued under the IGST and CGST Acts and takes effect from the date specified in that notification.

GST rate on lottery revised to place lottery supplies under the Union Territory tax rate schedule by notification.
Amends the Union Territory GST rate notification to reclassify lotteries by removing an existing 6% Schedule II entry and substituting an entry in the 14% Schedule IV to list lottery supplies under the revised schedule heading, thereby prescribing the applicable UTGST treatment for lotteries as effected by the notified amendment.

GST rate on lottery reclassified to higher tax slab, changing its schedule placement and effective early March.
Amendment changes GST classification for lottery supplies by omitting the lottery entry from Schedule II and substituting a new entry in Schedule IV as "Any chapter - Lottery," thereby moving lottery supplies to the higher applicable GST rate, with the amendment effective from 1st March, 2020.

GST schedule amendment revises entries to omit a listed item and reclassify lotteries, changing applicable tax treatment.
The Government amends the departmental notification by omitting a specified entry from Schedule II and substituting a revised entry in Schedule IV to read "Any chapter Lottery", thereby altering the schedule entries that determine tax treatment for the affected items; the amendment takes effect on the stated commencement date.

Designation substitution in GST notification reclassifies state tax officer ranks to new hierarchical titles under state law.
Amendment substitutes titles in the cited notification's table: Additional Commissioner of State Tax Special Commissioner of State Tax; Joint Commissioner of State Tax Additional Commissioner of State Tax; Deputy Commissioner of State Tax Joint Commissioner of State Tax; Assistant Commissioner of State Tax Deputy Commissioner of State Tax; State Tax Officer Assistant Commissioner of State Tax; Junior State Tax Officer State Tax Officer.

Designation change: substitution of 'Commissioner of State Tax' with 'Chief Commissioner of State Tax' altering notification administration.
An amendment under the State Goods and Services Tax framework substitutes the expression "Commissioner of State Tax" with "Chief Commissioner of State Tax" in the referenced departmental notification, changing the named office in that instrument without otherwise altering the notification's substantive provisions.

Exchange rate determination for customs: prescribed rupee equivalence for listed foreign currencies affecting import and export valuation.
Determines the rate of exchange for listed foreign currencies into Indian rupees for customs purposes, prescribing separate rates for imported and exported goods in Schedule I and Schedule II, effective from the stated date, and superseding the prior board notification while noting later substitutions and supersession by a subsequent notification.

Grievance redressal mechanism for GST established to resolve taxpayer complaints, refer policy or IT issues, and track resolution.
A State-level Grievance Redressal Committee for GST is constituted, co-chaired by the Chief Commissioner of Central Tax and the Commissioner of State Tax, comprising tax officers, IT nodal officers, GSTN representatives, trade association members and tax professionals. Its mandate is to examine and resolve taxpayer grievances including procedural and IT issues, to refer policy matters to the GST Council Secretariat and CBIC policy wing, and to refer portal issues to GSTN. The Committee meets quarterly, maintains a quarterly progress report, and will use a GSTN portal for recording and publicly displaying grievance status and disposal.

State GST rate amendment removes a lower rate entry and substitutes a lottery entry, effective from March.
The State Government amends the State GST rate notification by omitting an entry in the lower-rate schedule and substituting the lottery-related entry in the higher-rate schedule, effective from the first day of March, 2020.

GST on lottery: state tax rate specified for lottery supplies by amended notification effective from March.
The notification omits the Schedule II 6% entry (serial No. 242) and substitutes Schedule IV serial No. 228 with an entry expressly covering Lottery, thereby amending notification No.1125-F.T. to fix the State GST treatment for lottery supplies, effective from the commencement date specified in the notification.