Transfer pricing documentation: Form 3CEFA requires disclosure of low value adding intra group services and related cost details.
Amendment expands disclosure obligations in Form No. 3CEFA, adding employee cost as an eligible international transaction item; requiring currency of denomination and credit rating details for loan transactions; and inserting a new requirement that assessees disclose specified particulars where they have engaged in international transactions for low value-adding intra-group services, including associated enterprise details, jurisdiction tax status, transaction description, amount, mark-up and whether transfer pricing aligns with the prescribed pricing circumstances.

Rescission of excise notifications withdraws specified non tariff instruments while preserving prior acts or omissions.
Central Government, under section 3A of the Central Excise Act, 1944, rescinds specified Central Excise (Non-Tariff) notifications listed by number and Gazette references, declaring the revocation necessary in the public interest and preserving the validity of actions or omissions made before the rescission.

Rescission of central excise exemptions withdraws specified prior exemption notifications, subject to actions completed before rescission.
The Central Government, invoking powers under section 5A of the Central Excise Act, 1944 and corresponding provisions of the Additional Duties of Excise Acts, rescinds specified central excise exemption notifications listed in the table, on grounds of public interest. The rescission withdraws the identified exemption notifications but preserves actions or omissions completed before such rescission.

GST exports: refund procedure under bond or LUT with specified timelines and recovery if conditions unmet.
Rule 96A establishes refund of integrated tax on zero-rated exports under bond or Letter of Undertaking: registered persons opting to export without payment of integrated tax must furnish FORM GST RFD-11 prior to export, undertake to pay tax with interest within prescribed periods if goods are not exported or foreign exchange is not received, transmit export invoice details electronically to Customs for confirmation, and face withdrawal of bond/LUT and recovery under section 79 if obligations are unmet; Board may notify conditions allowing LUT in place of a bond; provision applies mutatis mutandis to SEZ supplies.

Compensation cess increase on cigarettes amends GST schedule rates, altering specified entries and coming into force mid-July.
Amends the Compensation Cess schedule under GST by substituting new cess entries for S. No. 10 to S. No. 15 in the principal notification, replacing prior column (4) entries with specified composite rates for the listed cigarette categories. The amendment is made under the powers conferred by the Compensation to States Act and takes effect from 18th July 2017.

GST tariff description amendment clarifies leguminous vegetables classification and removes proposed nil rate, taking effect shortly.
Corrigendum amends SRO GST 2 by revising S.No.45 to exclude dried leguminous vegetables "put up in unit container and bearing a registered brand name," and by deleting the words "[proposed GST Nil]" after S.No.148. The corrigendum takes effect from the stated effective date, making the corrected tariff description and removal of the proposed nil-rate notation operative under the amended SGST notification.

GST classification amendments: corrected commodity descriptions, HS code adjustments and new tariff entries now in force.
Amendments correct commodity descriptions and HS/tariff code entries in the Jammu & Kashmir SRO-GST-1 of 2017, including replacing the coffee description with Coffee Roasted, adjusting multiple 2202-series codes, correcting specified numeric headings, and inserting new entries for bran residues, dried citrus fruits, and road tractors for semi-trailers; these changes take effect as stated in the notification.

GST exemption on dried leguminous vegetables clarified: description narrowed and proposed nil entry removed, effective retrospectively.
Amendment substitutes the schedule description for dried leguminous vegetables to cover shelled produce, whether or not skinned or split, but excluding items put up in unit containers bearing a registered brand name, and deletes a bracketed reference to a proposed nil GST rate in another schedule entry; the amendments have retrospective effect.

GST rate amendment: bran, dried citrus and specified goods reclassified with adjusted tax rates and tariff code revisions.
Amendments revise SGST rate schedules by substituting commodity descriptions and tariff subheadings, inserting HS 2302 to classify bran and residues under the 2.5% rate, adding dried citrus under HS 0805 at 6%, and inserting HS 8701 for road tractors under 14%. Tariff code numbers for several entries are replaced. These changes take effect from 1 July 2017.

GST rate corrigendum narrows exemption for dried leguminous vegetables and removes a proposed nil schedule entry.
The State Tax (Rate) corrigendum amends two schedule items: it restricts the entry for dried leguminous vegetables, shelled, by excluding items put up in unit containers bearing a registered brand name, and it omits a bracketed note indicating a proposed nil GST for another schedule entry, thereby clarifying the scope and removing the provisional notation.

GST rate corrigendum updates tax schedules and tariff headings, correcting commodity descriptions and inserting specified items.
Corrigendum to Mizoram SGST Notification No.1/2017 amends rate schedules by correcting commodity descriptions and tariff headings, and inserting new items: it revises the coffee description to 'Coffee roasted, whether or not decaffeinated', inserts a sub-item for cereal and legume residues excluding specified feeds into the 2.5% schedule, corrects several tariff codes and chapter references, replaces multiple 6% tariff subheadings and adds dried citrus fruits, and inserts a 14% entry for road tractors for semi-trailers over 1800 cc.

GST corrigendum updates tariff classifications and product descriptions, amending HS codes and adding new entries in notification
Corrigendum to a State GST notification revising schedule entries by substituting commodity descriptions, correcting HS/tariff codes, expanding chapter references, and inserting new items for cereal residues, dried citrus fruits, and road tractors for semi-trailers, thereby altering the taxable classification and descriptive scope of listed goods.

Tariff description amendment: dried leguminous vegetables excluded from exemption when sold in branded unit containers.
Revises a prior Nagaland GST notification: the description for dried leguminous vegetables is amended to exclude items put up in unit containers bearing a registered brand name, and a bracketed reference to a proposed GST Nil treatment at another entry is omitted.

Definition amendment: expanded gas cylinder and LNG definitions clarify fuel scope and container size limits for regulation.
The amendment adds definitions for Auto LNG and liquefied natural gas, and replaces the definition of gas cylinder to include closed metal containers for compressed gas, LPG, LNG and CNG cylinders fitted to motor vehicles, composite and cryogenic containers, and permits increased water capacity for certain gas storage cylinders subject to diameter limits.

Schedule classification amended for dried leguminous vegetables and unbranded honey, narrowing coverage for branded unit packaged items.
The Schedule to Notification No.36/ST 2 is amended: the description for dried leguminous vegetables is replaced to exclude items put up in unit containers bearing a registered brand name, and the existing clause (vi) concerning honey is substituted to read "Unbranded honey."

GST schedule amendments reclassify several products and insert new tariff entries to update taxable classifications.
Amendments revise Haryana GST rate schedules: Schedule I narrows the coffee entry, inserts a bran and residues entry with explicit exclusions, and substitutes specified tariff headings; Schedule II inserts dried citrus fruit and substitutes several 2202 90 lines with 2202 99 lines; Schedule IV inserts road tractors for semi-trailers specified by engine capacity above 1800 cc, thereby altering product classifications and schedule entries.

GST rate corrigendum clarifies exclusion for branded unit packaged dried legumes and removes a proposed nil rate notation.
Corrigendum making two administrative corrections to a GST Schedule: (1) the dried leguminous vegetables, shelled entry is amended to exclude items put up in unit containers bearing a registered brand name; and (2) a bracketed reference to a proposed nil GST rate in another Schedule entry is omitted, thereby removing the proposed-rate annotation.

GST classification update revises tariff headings and inserts schedule entries, altering commodity classifications effective immediately.
Corrigendum to the Puducherry GST rate notification replaces, inserts and corrects tariff entries: Schedule I narrows the coffee description to "Coffee roasted, whether or not decaffeinated", inserts an entry for cereal and leguminous residues including bran, corrects a petroleum-related tariff subheading and expands a chapter range; Schedule II replaces several beverage-related subheading codes and inserts a dried citrus fruits entry; Schedule IV inserts an entry for road tractors for semi-trailers above a specified engine capacity, thereby refining commodity classifications and tariff codes.

GST schedule amendment broadens chapter coverage and removes restrictive wording in specified tariff entries, altering product descriptions.
Corrigendum effects textual corrections to GST schedule entries: Schedule I entry at serial 180 is amended to read as the heading or any chapter, broadening chapter coverage; Schedule III entry at serial 42 omits the words "other than those"; and Schedule III entry at serial 411 omits the words referencing certain eyewear and qualifying descriptors, thereby altering the descriptive text used for classification under the GST schedules.

Pharmaceutical dealers: GST composition eligibility, registration, ITC transitional claims, and obligation to file CMP-02 and TRAN-1.
Under GST pharmaceutical dealers must register if aggregate turnover exceeds the threshold or in specified categories; the turnover of medicines counts toward composition scheme eligibility. Composition filers must submit FORM GST CMP-02, cannot collect tax or claim ITC, and are subject to prescribed composition rates and disqualifications for interstate stock. Transitional ITC allows 100% credit with duty-paid documents or a reduced prescribed credit on furnishing stock details in FORM GST TRAN-1, subject to conditions and safeguards.