Customs duty increase on chickpeas instituted under section 8A(1), directing a higher basic customs tariff rate.
Executive notification under section 8A(1) of the Customs Tariff Act directs amendment of the First Schedule by substituting a higher entry in the duty column against the tariff item for chickpeas in Section II, Chapter 7, thereby increasing the basic customs duty applicable to that classification through immediate administrative action.

Exchange rate determination for customs conversion establishes import and export currency rates under Customs Act authority, effective now.
Determination under section 14 of the Customs Act, 1962 prescribes distinct exchange rates for conversion of listed foreign currencies into Indian rupees for customs purposes, with separate columns for rates applicable to imported goods and to export goods as set out in Schedule I and Schedule II; the rates take effect from 2nd March, 2018 and supersede the earlier notification except as to actions already done under that notification.

Industrial park approval reinstated subject to pending writ appeal, conditional on compliance with prescribed infrastructure and unit requirements.
The Central Government notifies M/s Abhilash Software Development Centre, Bengaluru, as an industrial park for purposes of the Income-tax Act provision granting tax benefits, subject to the outcome of a pending writ appeal and to annexed terms and conditions. The annexure prescribes location, area, permitted activities, allocable industrial and commercial shares, minimum units, investment and infrastructure expenditure thresholds, conditions for entitlement to tax benefits, transfer notification requirements, and grounds for invalidation or withdrawal of approval due to noncompliance or nondisclosure.

Rescission of notification: prior state-GST notification withdrawn, with a saving for actions taken before rescission and prospective effect.
Notification No. 11/2018, issued under section 164 of the Delhi Goods and Services Tax Act, 2017, rescinds Notification No. 74/2017-State Tax, subject to a saving for actions done or omitted before rescission; the rescission withdraws the earlier administrative instrument and operates prospectively from the notified commencement date.

State tax exemption for profit petroleum consideration removes levy on intra State licensing or leasing for petroleum exploration.
Exemption of state tax applies to intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas, to the extent of the consideration paid to the Central Government as its share of profit petroleum as defined in the contract entered into by the Central Government.

Tax exemption alignment: state GST notification amends eligible research beneficiaries, updates departmental reference, and provides retrospective effect.
Revises the state GST rate notification to substitute the beneficiary description for serial 1 to include public funded research institutions, universities, specified institutes and regional engineering colleges (excluding hospitals), and replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" for serials 1, 2 and 4. Inserts an Explanation aligning the State exemption with the Central Government customs exemption notification and declares the notification effective retrospectively from the stated effective date.

Exemption of State tax on specified used vehicle supplies limited to the supplier's margin and subject to credit restrictions.
Exemption reduces State tax on intra state supplies of specified old and used motor vehicles to the extent the tax in Notification No.1/2017 exceeds the notified rates, applying only to the supplier's margin. Margin for depreciated assets is consideration less depreciated value; otherwise it is selling price less purchase price; negative margins are ignored. Exemption is inapplicable if input tax credit, CENVAT or VAT credit has been availed.

GST rate amendments: substituted and inserted schedule entries changing classification of feeds and parts for hearing aids, effective retrospectively.
Amendments to the Jharkhand SGST rate notification substitute the Schedule entry at serial number 102 for animal and poultry feeds, insert new serial numbers 102A and 102B for De-oiled rice bran and Cotton seed Oil cake, substitute the tariff code at 136A, amend 137 to exclude a specified item from an agricultural exception, replace an entry at 148, and insert a new serial entry for parts for manufacture of hearing aids. The notification is deemed effective from 25th January, 2018.

GST nil-rating amendments expand exempted supplies to government entities, IFSC intermediaries, education and transport services.
The Jharkhand SGST notification amends the State GST rate schedule to add "Government Entity", create a nil-rated entry for composite supplies to government bodies relating to Panchayat and Municipality functions where goods are not more than 25% of value, and inserts multiple nil-rated categories-export transport by air and vessel (time-limited), student transport to educational institutions, Naval Group Insurance Fund life insurance and related reinsurance, IFSC intermediary services for foreign-currency international financial services, fumigation of agricultural warehouses, RTI information services, and specific educational service provisions-while adjusting temporal and monetary thresholds; effective 25 January 2018.

GST rate amendments for construction and services revise taxable classification, valuation and input tax credit conditions across sectors.
The notification amends the State GST rate schedule by inserting and substituting multiple service and construction entries to expand coverage for Housing for All schemes, mid day meal facilities, and other specified services; clarifies composite works contracting to government entities; adjusts rates and classifications for transport, leasing, real estate, environmental and support services; imposes provisos restricting input tax credit where credit has been taken; and prescribes that where land is part of specified composite supplies its value shall be deemed one third of the total amount charged. The amendments are effective from 25 January 2018.

Remuneration adjustment for Competition Commission members enacted, raising prescribed salary and applying from early 2016.
The amendment increases the salary specified in rule 3 of the principal rules by substituting the earlier figure with a higher figure, pursuant to the rule making power under the Competition Act, and declares the change effective from 1 January 2016, amending the terms of service for the Chairperson and other Members of the Competition Commission of India.

Exemption scope revised: institutional eligibility clarified and departmental references corrected under State GST notification.
The notification amends the State Tax (Rate) table to substitute a specified list of eligible research and academic institutions (excluding hospitals) at serial number 1 and corrects departmental nomenclature throughout the Table by replacing the prior department designation with the corrected form. It further inserts Explanation 2 to align the state exemption with the central customs notification and specifies retrospective applicability as stated in the inserted explanation.

Tax exemption on intra state supplies of used motor vehicles limited to specified margin based rates, subject to credit exclusion.
Exempts State tax on specified intra state supplies of old and used motor vehicles by capping tax to the amount calculated at specified rates on the supplier's margin: nine percent for certain petrol/LPG/CNG and diesel vehicles and SUVs, and six percent for other used vehicles. Vehicle specifications are determined under the Motor Vehicles Act. Margin is defined as consideration less depreciated value for depreciated assets or selling price less purchase price otherwise, with negative margins ignored. Exemption is inapplicable where input tax credit, CENVAT, VAT credit, or other tax credits have been availed.

GST rate notification amendment adjusts schedule entries for animal feeds, oilcakes, HS codes and hearing-aid parts.
Amendment to the Telangana State Tax (Rate) notification under Section 11 substitutes and inserts schedule entries: it revises the column entry for S. No. 102 on animal and poultry feeds; inserts new items for De-oiled rice bran (HS 2302) and Cotton seed oil cake (HS 2306); substitutes the HS code for S. No. 136A; amends S. No. 137 to exclude a specified term; substitutes an entry in S. No. 148 to "Vibhuti"; and inserts a new entry for Parts for manufacture of hearing aids. The notification is made effective from the stated operative date.

GST rate amendments expand and revise taxable goods lists, altering rates and classifications across state schedules.
Amendments to the State GST rate notification modify Schedules I-VI by inserting, substituting and omitting specific serial entries and tariff descriptions to reclassify goods and adjust applicable state GST rates; the changes add new goods (including bio-pesticides, bio-diesel, certain food and agricultural inputs, technical instruments, LPG for household supply, bamboo joinery, irrigation equipment and buses running on bio-fuels), refine existing entries through exceptions and substitutions, and make the revisions effective from the deemed date specified in the notification.

State tax exemption for intra State licences or leases to explore or mine petroleum, limited to consideration treated as profit share.
Exempts intra State supply of services by grant of licence or lease to explore or mine petroleum crude or natural gas from State tax to the extent attributable to consideration paid to the Central Government as its contractually defined share of profit on petroleum, limiting relief to the portion of State tax corresponding to that profit share and applying to licences or leases for exploration or mining.

Exemption for intra State supply of exploration licences removes state tax on consideration paid as government's share of profit petroleum.
Exempts intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas from State Tax to the extent of the consideration paid to the Government as the Government's share of profit petroleum, with effect from the stated commencement date in the notification.

Liability to pay State tax arises when developer transfers possession or rights to the supplier of development rights.
Notification designates two classes of registered persons for State tax liability where consideration is exchanged as construction service or development rights and provides that the liability to pay State tax on such supplies arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by executing a transfer deed or similar instrument.

Liability to pay state tax on supplies received as construction or development rights arises on transfer of possession or right.
Notification designates classes of registered persons as liable to pay State Tax when consideration for supply of services is received wholly or partly as construction service or as transfer of development rights; liability arises when the developer, builder or construction company transfers possession or the right in the constructed complex, building or civil structure to the person supplying development rights by executing a conveyance deed or similar instrument.

Government rental services to registered taxpayers classified under SGST; insurance agent definition added and amendment operational.
A new entry classifies services supplied by the Central Government, State Government, Union territory or local authority by way of renting immovable property to any person registered under the State GST Act as a distinct supply category under the notification. The amendment also inserts a definition stating that "insurance agent" shall have the meaning assigned in clause (10) of section 2 of the Insurance Act, 1938. These changes are deemed effective from 25th January, 2018.