Customs exemption amendments add RoDTEP and RoSCTL claims, and modify notified lists and entries, taking effect shortly.
Notification No. 46/2023-Customs amends Notifications Nos. 45/2017, 47/2017 and 50/2017 to add claims for RoDTEP and RoSCTL in table entries, substitute proviso references to schemes of Chapter 4, update the definition of Foreign Trade Policy, revise listed entities, replace specified table entries with "Nil", restructure S. No. 359A with Lists 34A/34B/34C of eligible banks and entities, and insert an additional medicinal import entry. These amendments take effect on the 27th July, 2023.

Amendment to Goa GST notification updates cross-reference and revises definitions of Foreign Trade Policy and Handbook of Procedures.
Amendment revises an internal paragraph cross-reference and substitutes clauses (a) and (b) of the Explanation to update definitions: it defines Foreign Trade Policy as the Foreign Trade Policy, 2023, and Handbook of Procedures as the Handbook of Procedure notified in 2023; the amendment is effected under the state's power to amend notifications and specifies an operative commencement date.

GST rate amendment adds extrusion-made snack pellets and LD slag to specified Goa GST rate schedules, effective July 27.
Amendment inserts specified goods into Schedule I (2.5%)-un-fried or un-cooked snack pellets manufactured by extrusion; fish soluble paste; Linz-Donawitz (LD) slag; and imitation zari thread or yarn-and revises Schedule II (6%) wording for metallised yarn and Schedule III (9%) entries to include extrusion-manufactured snack pellets and to distinguish LD slag. The notification is effective 27 July 2023.

Forward charge wording revised to cover supplies remaining under forward charge and not reverted to reverse charge mechanism.
The notification substitutes Annexure III wording: supplies "from the Financial Year _____ under forward charge and have not reverted to reverse charge mechanism," replacing the prior phrase "during the Financial Year _____ under forward charge." The amendment takes effect from 27th July, 2023.

Satellite launch services classification amended under Goa GST notification, updated entry effective from 27th July 2023.
The Government of Goa amends Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) by substituting the column (3) entry against serial number 19C to read "Satellite launch services," effected under the Goa Goods and Services Tax Act on the Council's recommendation and declared necessary in the public interest, with the amendment taking effect from 27th July, 2023.

Reverse charge mechanism option for Goods Transport Agencies revised to require annual declaration window and deemed continuation absent opt out.
Amendment revises the GTA option framework: GTAs must file Annexure VI within the prescribed January-March window of the preceding financial year to revert to the reverse charge mechanism, amendments align Annexure V language to this filing point, a proviso deems an exercised option to continue for future years unless Annexure VI is filed within that window, and the new Annexure VI form requires a declaration that the option, once exercised, cannot be changed for one year and remains valid until the end of the financial year.

Uttar Pradesh GST exemption notification amended to update paragraph reference and redefine trade policy and procedure terms.
Amendment to an existing Uttar Pradesh GST exemption notification modifies the cross-reference in the opening paragraph from paragraph 4.41 to paragraph 4.40. The Explanation is also updated by substituting the definitions of Foreign Trade Policy and Handbook of Procedures so that they refer to the Foreign Trade Policy, 2023 and the Handbook of Procedure, 2023 notified by the Government of India in the Ministry of Commerce and Industry. The amendment takes effect from 27 July 2023.

Forward charge under GST updated to cover cases that have not reverted to reverse charge mechanism.
The notification amends Annexure III of the earlier notification by replacing the words referring to supplies made "during the Financial Year_____ under forward charge" with "from the Financial Year_____ under forward charge and have not reverted to reverse charge mechanism." The amendment narrows the relevant category to cases where the forward charge position has continued and has not changed back to the reverse charge mechanism, and it takes effect from 27 July 2023.

Satellite launch services are brought within the Uttar Pradesh GST notification through an amendment to the existing table entry.
The Uttar Pradesh GST notification amends the earlier notification by substituting the entry against serial number 19C in the table with "Satellite launch services." The amendment is issued under the Uttar Pradesh Goods and Services Tax Act, 2017 and takes effect from 27 July 2023, revising the notified treatment of that service category within the existing GST framework.

Goods transport agency tax option revised for forward charge and reverse charge, with a new declaration process.
Amends the Uttar Pradesh GST notification governing goods transport agency services by revising the option procedure for moving between forward charge and reverse charge mechanism. The filing window for exercising or reverting the option is shifted to a period beginning on 1 January of the preceding financial year and ending on 31 March, and the option is treated as continuing into future financial years unless a fresh declaration is filed within the prescribed time. The amendment also updates Annexure V and inserts Annexure VI as the prescribed reversion form.

GST rate notification amendments expand tax entries for snack pellets, fish paste, LD slag, and imitation zari thread.
Amends the Uttar Pradesh GST rate notification by inserting entries for un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn. It also revises the entries for metallised yarn, toasted bread and similar toasted products, and slag-related waste to exclude specified items, with effect from 27 July 2023.

Amendment to State GST notification updates Foreign Trade Policy and Handbook of Procedures references, coming into force thereafter.
Amendment to Notification No. 26/2018-State Tax (Rate) substitutes the opening paragraph reference replacing "paragraph 4.41" with "paragraph 4.40" and revises the Explanation by substituting clause (a) to define Foreign Trade Policy as the Foreign Trade Policy notified by the Government of India in 2023 and clause (b) to define Handbook of Procedures as the Handbook of Procedure notified by the Government of India in 2023; the notification takes effect the day after publication.

State Tax amendment updates cross-reference and replaces definitions of Foreign Trade Policy and Handbook, effective next day.
The notification amends a prior State Tax (Rate) instrument by substituting the opening paragraph cross-reference and replacing two Explanation clauses to redefine Foreign Trade Policy as the 2023 Foreign Trade Policy notified by the Central Government and Handbook of Procedures as the 2023 Handbook of Procedure public notice; the amendment is made under state executive amendment powers and takes effect the day after publication.

UTGST amendment updates Foreign Trade Policy and Handbook references and substitutes paragraph reference, effective immediately.
The notification amends the Union Territory GST rate notification by substituting the opening paragraph reference from "paragraph 4.41" to "paragraph 4.40" and by replacing Explanation clauses (a) and (b) with definitions identifying the Foreign Trade Policy, 2023 and the Handbook of Procedure, 2023 as the governing references; the amendments implement decisions of the GST Council and come into force on the stated commencement date.

Exemption to central tax updated to revise policy references and definitions, clarifying nominated agencies' supplies and applicability.
Amendments to Notification No. 26/2018 substitute the reference "paragraph 4.41" with "paragraph 4.40" and replace Explanation clauses (a) and (b) to adopt the Foreign Trade Policy, 2023 and the Handbook of Procedures as notified instruments, thereby updating definitional references underpinning the exemption for nominated agencies' supplies of gold, silver and platinum; the amendments take effect on 27th July, 2023.

Integrated tax amendment updates definitions of Foreign Trade Policy and Handbook of Procedures, effective from the stated July commencement date.
Amendment to notification No. 27/2018 substitutes the opening paragraph cross-reference and replaces Explanation clauses (a) and (b) to redefine Foreign Trade Policy as the Foreign Trade Policy, 2023 and Handbook of Procedures as the Handbook of Procedure notified by the Ministry of Commerce and Industry; the changes take effect from the stated commencement date in July 2023.

GST rate amendment expands and clarifies tariff classifications, adding extrusion snack pellets and specific textile and slag entries.
The State GST rate notification is amended to insert specific goods into Schedule I (2.5%)-including un fried or un cooked snack pellets produced by extrusion, fish soluble paste, LD slag, and imitation zari thread-substitute the Schedule II (6%) textile/metalised yarn description to exclude imitation zari thread, and amend Schedule III (9%) entries to include extrusion snack pellets with toasted bread and to exclude LD slag from another slag category; the amendments take effect on the notified date.

GST rate amendment adds tariff entries and revises textile, food and slag classifications affecting state tax treatment.
Notification amends Bihar SGST schedules by inserting entries for un-fried/un-cooked snack pellets, fish soluble paste, LD slag, and imitation zari yarn; it substitutes the metallised yarn description to exclude imitation zari from the exception and revises Schedule III to include snack pellets in toasted bread descriptions and to clarify slag exceptions with specific exclusion of LD slag. The amendments modify classification and applicable state tax treatment and take immediate effect the day after issuance.

UTGST rate amendments broaden tariff entries and revise schedule classifications, altering supply categorisation and tax applicability.
Notification amends UTGST rate schedules by inserting specified tariff items-un-fried or un-cooked snack pellets (extruded), fish soluble paste, Linz-Donawitz slag, and an imitation zari thread/yarn description-substituting the metallised yarn description in Schedule II to distinguish real and imitation zari, and revising Schedule III entries to include the snack pellets and to distinguish LD slag from other steel wastes; the amendments take effect on the stated effective date.

IGST rate amendments adjust tariff entries and reclassify goods, altering integrated tax applicability from specified notification.
Amendments revise the IGST rate schedule by inserting specified goods into the 5% schedule, substituting the metallised yarn description in the 12% schedule to exclude imitation zari thread, and substituting descriptions in the 18% schedule to include extrusion-manufactured un-fried snack pellets and to distinguish Linz Donawitz slag; the amendments amend the principal notification and take effect the day after publication, changing tariff classification and applicable integrated tax rates for the listed goods.