Customs exemption amendment adds spent catalysts and precious-metal coins to exempted tariff entries and narrows a prior entry.
Amendment to Notification No. 11/2018 inserts Sl. No. 54A to exempt spent catalyst and ash containing precious metals under heading 7112 (linked to the relevant entry in Notification 50/2017), substitutes the referenced exemption list against Sl. No. 55 to remove one cross-reference, and inserts Sl. No. 56A to exempt coins of precious metals under heading 7118, thereby modifying the Table of exempted tariff items.

Customs tariff amendment revises the duty entry for spent catalysts and ash containing precious metals under existing notification.
The notification amends Notification No. 50/2017-Customs by substituting the entry in column (4) against S. No. 364A with "10%", thereby altering the tariff entry applicable to spent catalysts and ash containing precious metals under the Table of miscellaneous exemption notifications, pursuant to powers under the Customs Act and the Customs Tariff Act.

Special procedure for pan masala and tobacco manufacturers mandates machine disclosures, monthly reporting, and chartered engineer certification.
A special procedure is notified for registered persons engaged in manufacturing specified pan masala and tobacco products, requiring disclosure of packing-machine details in FORM GST SRM-I, monthly filing of FORM GST SRM-II, and upload of a Chartered Engineer's certificate in FORM GST SRM-III. The procedure covers existing, newly installed, amended, and disposed machines, declared production capacity information shared with other government bodies, and monthly reporting of inputs, production, power consumption, and grid-integrated solar power. The Schedule specifies the covered goods by tariff classification and the notification takes effect from 1 April 2024.

GST rescission notification withdraws earlier Andhra Pradesh order while preserving prior acts and omissions.
The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the Goods and Services Tax Council's recommendation, rescinded G.O. Ms. No. 383 dated 07.08.2023, except for things done or omitted before the rescission. The notification was brought into force from 1 January 2024.

GST tariff substitution updates specified HSN entries, altering Schedule classifications and taking effect from early January.
Amendment substitutes the Schedule 1 entries at serial numbers 165 and 165A with the tariff headings "2711 12 00, 2711 13 00, 2711 19 10" under the powers conferred by Section 9(1) and Section 15(5) of the Madhya Pradesh GST Act; the substitution is declared effective from 4 January 2024.

Packing machine registration and monthly production reporting required to track manufacturing, inputs, power use and certification compliance.
Notification requires manufacturers of specified pan masala and tobacco goods to register packing/filling machines in Form GST SRM-I on the GST portal, obtain system-generated machine registration numbers, promptly report additions, disposals or amendments, and upload Chartered Engineer certificates in Form GST SRM-III. Manufacturers must file a special monthly statement in Form GST SRM-II detailing inputs consumed, production by machine and brand, number of packages packed, MRP totals, and power consumption, with required HSN-level and machine-level particulars and sworn verification by an authorised signatory.

Summoning and examination of witnesses authorised: inquiring authority empowered to compel attendance of specified witnesses in a departmental inquiry.
The Central Government authorises the inquiring authority under sub-section (1) of section 4 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972 to exercise the powers specified in section 5 to summon, enforce attendance of, and examine on oath ten named witnesses in the departmental inquiry relating to Shri Sailendra Mamidi, Principal Commissioner of Income Tax (Retd.).

Enforcement of attendance of witnesses authorises inquiring authority to summon and examine specified witnesses in a departmental inquiry.
The Central Government authorises the inquiring authority, under the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972, to exercise statutory powers to summon, enforce attendance of, and examine on oath eleven specified witnesses for the departmental inquiry relating to Shri S. Sarath (Retd.).

Exemption of deposits under section 51A(4) deferred; implementation rescheduled to 1 March 2024 by official customs notification.
The Central Board of Indirect Taxes and Customs amends Notification No.19/2022-Customs (N.T.) by substituting the words '20th January, 2024' in paragraph 2 with '1st March, 2024', thereby rescheduling the commencement of the exemption from deposits under the applicable Customs Act provision; this change is made by Notification No.06/2024-Customs (N.T.) dated 19 January 2024.

Exemption of deposits into ECL extended by amending the notification to substitute the operative date and prolong relief until late February.
The Central Board of Indirect Taxes and Customs, exercising powers under sub section (4) of section 51A of the Customs Act, 1962, amends Notification No.18/2023 Customs (N.T.) by substituting the date in paragraph 2 to extend the exemption for deposits into the Electronic Cash Ledger (ECL); the amendment is confined to replacing the operative date and thereby prolongs the temporal scope of the existing exemption.

Valuation of related party corporate guarantees treated as deemed value or actual consideration, whichever is higher.
Amendments revise valuation, procedural, form and enrolment rules under the Chhattisgarh GST Rules, 2017. A new rule deems the value of services where a supplier provides a corporate guarantee to a related person to be a specified deemed value or the actual consideration, whichever is higher. Procedural language is changed from issuing an "order" to issuing an "intimation", time limits of one year are inserted for certain orders, registration forms are updated to include One Person Company, REG 08 is replaced to standardise cancellation procedures, GSTR 8 ledger entries are restructured, PCT 01 enrolment categories expanded, and DRC 22 is limited by issuance of DRC 23 or one year expiry.

Effective date amendment adjusts notification wording and deems the insertion retroactive, altering when the special procedure applies.
The State Government amends notification No. 30/2023-State Tax by inserting the words "with effect from 1st day of January 2024" after the phrase prescribing the special procedure, and declares that this insertion shall be deemed to have been effective from 31st July 2023, under the powers of section 148 of the Chhattisgarh GST Act on the Council's recommendation.

Date amendment in State GST notification substitutes the earlier deadline and provides retrospective effect to the amended period.
State Government, exercising powers under section 128 of the Chhattisgarh Goods and Services Tax Act, 2017, amends Notification No. 08/2023-State Tax by substituting "31st day of August, 2023" for "30th day of June, 2023". The notification further declares that the amendment shall be deemed to have come into force with effect from the 30th day of June, 2023, giving the substituted date retrospective operational effect for the earlier notification's applicability and compliance timeline.

Extension of deadline in state GST notification by amendment: proviso date revised and retrospective commencement retained.
Amendment substitutes the proviso date in Notification No. 07/2023-State Tax from "30th day of June, 2023" to "31st day of August, 2023" under section 128 of the Chhattisgarh GST Act on Council recommendation, and declares the notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

Commencement date amendment extends effective period of an earlier GST notification and confirms retrospective force.
The State Government, under section 148 of the Chhattisgarh GST Act, amends Notification No. 06/2023-State Tax by substituting the words, letter and figure "30th day of June, 2023" with "31st day of August, 2023"; the notification is deemed to have come into force with effect from the 30th day of June, 2023, giving the amendment retrospective effect.

Effective date amendment extends the notification deadline to 31 August 2023 while deeming it effective from 30 June 2023.
The amendment substitutes the operative date "30th day of June, 2023" with "31st day of August, 2023" in Notification No. 03/2023-State Tax and provides that the notification shall be deemed to have come into force with effect from the 30th day of June, 2023, effecting a temporal adjustment while retaining retrospective commencement.

Notification amendment extends state GST compliance deadline and deems the extension effective from the earlier commencement date.
Amendment substitutes the deadline in the seventh proviso of notification No. 73/2017-State Tax by replacing the originally prescribed date with a later calendar date for compliance under the State GST framework; the amendment is made under delegated authority on the Council's recommendation and is deemed to have come into force from the earlier prescribed commencement date.

Exchange rate determination: new notified currency conversion rates take effect for import and export valuation under customs.
The Central Board notifies statutory exchange rates for specified foreign currencies into Indian rupees, with separate rates for imported and export goods set out in Schedule I (per unit) and Schedule II (per 100 units), effective from 19 January 2024, and superseding the prior notification of 4 January 2024 except for actions already completed.

Packing machine registration required for specified tobacco and pan masala manufacturers, triggering machine-level reporting and monthly production statements.
Notification requires manufacturers of specified pan masala and tobacco goods to register and report packing/filling machine particulars in FORM GST SRM-I on the common portal, with system-generated machine registration numbers, timelines for new, amended and disposed machines, and upload of Chartered Engineer certificates. Manufacturers must also file a monthly production and input statement in FORM GST SRM-II reporting HSN level inputs, machine wise production, package counts and power consumption, with specified table fields, document uploads and verification declarations.

Rescission of Notification withdraws prior GST administrative measures while preserving earlier acts, effective from start of calendar year.
The Government rescinds a prior administrative notification issued under Section 148 of the State Goods and Services Tax Act on Council recommendations, withdrawing that notification except insofar as it relates to actions already done or omitted before rescission; the rescission is effected by formal notification and is made effective from the first day of the stated calendar year.