Valuation rule for corporate guarantees between related parties establishes a minimum deemed value or actual consideration as applicable.
The Odisha GST (Fourth Amendment) Rules, 2023 amend the 2017 Rules to: deem the value of providing a corporate guarantee by a supplier to a related person as one per cent of the guarantee amount or actual consideration, whichever is higher; replace "order" with "intimation" in rule 142(3); add a one year expiry or Commissioner issuance condition in rule 159(2) and Form GST DRC 22; add "One Person Company" to REG 01; substitute REG 08 cancellation template; revise GSTR 8 entries for interest, late fee and debit ledger; and expand enrolment criteria in GST PCT 01.

Passenger transportation through electronic commerce operators receives revised reverse-charge treatment, with a company exception for omnibus services.
Passenger transportation services supplied through electronic commerce operators are revised under the Tripura State Goods and Services Tax reverse-charge framework. Omnibus transport is excluded from the existing category covering other motor vehicles and is addressed separately. Passenger transportation by omnibus through an electronic commerce operator is covered, except where the person supplying the service through that operator is a company. The meaning of "company" follows the Companies Act definition. The amendment takes effect from 20 October 2023.

Refund restrictions for construction services now expressly cover property sales involving land or undivided land-share value.
Refund of unutilised input tax credit is amended by substituting the description of construction services covered by the relevant exclusion. It covers construction of a complex, building or part thereof intended for sale where the amount charged includes land value or an undivided share of land. The exclusion does not apply where the entire consideration is received after the required completion certificate or first occupation, whichever is earlier.

Reverse charge treatment for Government services now separately places Indian Railways within the applicable Government-department services entry.
Reverse charge liability for specified Government services is amended to include the Ministry of Railways (Indian Railways) in the relevant Government-department services entry and exclude it from the separate Central Government services entry. The amendment to Notification No. 13/2017-State Tax (Rate) takes effect from 20 October 2023.

Governmental Authority services receive SGST exemption for essential civic functions, while specified exemptions extend to Indian Railways.
Tripura SGST exemption framework is amended to grant a nil-rate exemption, without conditions, for Chapter 99 services supplied to a Governmental Authority for water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. Specified existing exemption entries are also revised to include the Ministry of Railways (Indian Railways) alongside the Department of Posts. The changes take effect from 20 October 2023.

Concessional passenger transport taxation limits input tax credit to the applicable concessional rate on same-business input services.
Tripura restricts input tax credit for specified passenger transport services taxed at the concessional State tax rate of 2.5%. If input services in the same line of business bear State tax at a higher rate, credit is available only up to the tax paid or payable at 2.5% on those input services, and excess credit cannot be claimed. The notification also revises a licensing-related betting and gambling service description and omits specified service and classification entries.

Specified actionable claims enter the Tripura GST rate schedule, while prior related entries are omitted from the schedule.
Tripura GST rate schedule is amended to insert a Schedule IV entry for specified actionable claims involving betting, casinos, gambling, horse racing, lottery, or online money gaming. Earlier Schedule IV entries relating to serial numbers 228 and 229 are omitted. Undefined expressions in the rate notification are to have the meanings assigned under the Tripura SGST Act, CGST Act, and IGST Act. The amendments take effect from 1 October 2023.

Revisional authority appointment under Andhra Pradesh GST law takes effect for specified State tax officers from 1 November 2023.
The Andhra Pradesh Government appoints the Commissioner of State Tax and the Joint Commissioner of State Tax, as notified by the Chief Commissioner of State Tax, as Revisional Authority under the Andhra Pradesh Goods and Services Tax Act, 2017. The notification modifies earlier orders and takes effect from 1 November 2023, formalising the designated revisional jurisdiction of the specified State tax officers from that date.

Exchange of information and collection assistance: mutual obligation to share tax relevant information and support cross border tax collection.
Notification under s.90 gives effect in India to an Agreement with Saint Vincent and the Grenadines for Exchange of Information and Assistance in Collection covering taxes of every kind. Competent authorities must exchange information foreseeably relevant to tax administration, obtain bank, financial and beneficial ownership data as permitted, and assist in collection and conservancy measures under domestic procedures. Requests must state identity, period, nature, tax purpose, grounds for possession, and efforts to obtain information domestically; requested Parties must acknowledge, notify deficiencies, and respond promptly. Confidentiality, grounds for refusal, implementation legislation and mutual agreement procedures are provided.

Tax exemption for pension fund specified under clause 23FE subject to compliance, reporting and governance conditions for India investments.
The Central Government specifies BPC Penco XVII Corporation as the specified person for exemption under clause (23FE) of section 10 in respect of eligible investments in India made within the notified period, subject to conditions: timely filing of returns, Form 10BBC certification, quarterly Form 10BBB reporting, segmented accounts, Ontario regulation, administering assets for statutory retirement/social security plans, restriction on inuring benefits to private persons, prohibition on borrowings for India investments, and no day to day participation in investees. Violation renders the assessee ineligible; notification effective from publication.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices under statutory powers.
Appointment of a Common Adjudicating Authority under section 4(1) read with section 3 and sections 5(1) and 5(1A) of the Customs Act, 1962 reassigns adjudicatory powers for specified show cause notices addressed to M/s Jubilant Life Sciences Ltd. (now Jubilant Ingrevia Ltd.). The Table lists the noticee, show cause notice references, original adjudicating authorities, and names the Commissioner of Customs, Pune as the appointed Common Adjudicating Authority to exercise the powers and duties of the original authorities for those notices.

ITR-7 amendment updates reporting of income taxable u/s 115BBI and revises Part B tax computation fields.
The Income-tax (Twenty-Seventh Amendment) Rules, 2023 amend Appendix II Form ITR 7 (Part B) for AY 2023 24: Part B TI (Part B1) substitutes entries to record specified income taxed at 30% as a separate line and to establish an aggregate income line taxed at normal rates; Part B TTI replaces the tax-at-normal-rates computation row to reference the revised aggregate-income line. The amendment is effective from 1 April 2023.

Tariff value fixation updates import valuation for edible oils, brass scrap, areca nut and specified forms of gold and silver.
The Central Board of Indirect Taxes and Customs amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 to fix declared tariff values in US dollars for specified imported goods - including various edible oils, brass scrap, gold and silver in defined forms, and areca nut - for import valuation. The notification takes effect from 1 November 2023.

Effective date amendment: insertion of a new start date for a special procedure, deemed retroactively applicable to earlier notification.
The notification inserts the words "with effect from 1st day of January 2024" after the phrase prescribing the special procedure in notification No. 44/GST-2 (29th August 2023) and deems that insertion to have been effective from 29th August 2023, thereby modifying the temporal operation of the special procedure under the statutory delegation exercised by the executive.

Safeguard duty reduction on diesel exports takes effect, lowering the per litre tariff under the amended notification.
Amendment reduces the safeguard duty on diesel exports by substituting the entry for serial number 2 in Notification No. 04/2022 Central Excise, thereby altering the per litre tariff charge for diesel; the Central Government effects the change under powers conferred by the Central Excise Act and the Finance Act and declares the amendment to commence on 1 November 2023.

Excise exemption amendment changes tariff entries for petroleum crude and ATF exports, modifying applicable rates.
Amendment revises tariff entries in the Table to Notification No. 18/2022-Central Excise by substituting a new per-tonne entry for the first serial number and a new per-litre entry for the second serial number, changing the excise tariff treatment for the specified petroleum products; the substitutions take effect from 1 November 2023 under the cited statutory powers.

Refund of input tax credit for imitation zari thread is limited to polyester or plastic film inputs under Uttar Pradesh GST.
A further amendment to the Uttar Pradesh GST refund notification inserts a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film under tariff heading 5605. The explanation limits refund of input tax credit to polyester film or plastic film only. The amendment is deemed to have come into force from 20 October 2023.

GST notification amendment revises the government recipient category in the table and gives retrospective effect.
The Uttar Pradesh Goods and Services Tax notification substitutes the entry against Sl. No. 6 in the relevant table to cover Central Government, excluding the Ministry of Railways, State Government, Union territory, or local authority. The amendment is issued under sub-section (3) of Section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 and is deemed effective from 20 October 2023.

GST exemption for millet flour preparations added for non-prepackaged and unlabelled food products.
GST exemption is amended to insert a Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled, under tariff heading 1901. The entry is added after serial number 94. The amendment is issued in public interest on the recommendation of the Council and is deemed to have come into force from 20 October 2023.

GST treatment for construction of complex or building intended for sale is amended to clarify land-value inclusion and exclusion rules.
Amendment to an existing Uttar Pradesh GST notification revises the opening description of the taxable supply covered by the notification. The substituted wording covers construction of a complex, building, or part thereof intended for sale to a buyer, where the amount charged includes the value of land or an undivided share of land, while preserving the exclusion for cases where the entire consideration is received after completion certificate, where required, or after first occupation, whichever is earlier. The amendment is stated to have retrospective effect from 20 October 2023.