Bilateral safeguard measure increases customs duty on Ferro Molybdenum imports from Korea to address injury to domestic industry.
The Central Government amended Notification No. 152/2009-Customs to impose a bilateral safeguard measure increasing customs duty on Ferro Molybdenum imports from the Republic of Korea, following a DGTR investigation that found increased imports causing serious injury and a causal link to domestic industry harm; the amendment inserts phased tariff entries with specified temporal effect and comes into force on 10 October 2023.

Composition levy exclusion for supplies of specified actionable claims limits eligibility under the GST composition scheme.
The amendment excludes registered persons making supplies of specified actionable claims from eligibility for the composition levy under section 10 by inserting the exclusionary phrase into the earlier notification, with effect from the stated effective date, thereby modifying composition scheme eligibility.

Specified actionable claim: inclusion covers gaming-related actionable claims in Schedule IV, modifying GST treatment accordingly.
Amendment inserts a new Schedule IV entry, Specified actionable claim, defined to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming; omits S. Nos. 228 and 229; and provides that words not defined in the notification shall bear meanings ascribed in the Central, Integrated and Madhya Pradesh Goods and Services Tax Acts.

Online money gaming taxation: cross-border suppliers must register, value supplies as full deposits, and file dedicated monthly returns.
Rules now expressly cover suppliers of online money gaming located outside India supplying to persons in India, requiring pre-registration declaration of PAN and state/UT in FORM GST REG-01, expanded FORM GST REG-10 fields and declarations, and mandatory monthly filing of FORM GSTR-5A. The value of supply for online gaming (including online money gaming) is the total amount paid or payable, including virtual digital assets, with supplier refunds not deductible; casino actionable claims follow similar valuation and refund treatment.

Supply of online gaming classification notified under MPGST, covering online money gaming and actionable casino claims effective October first.
The State Government, under sub section (5) of the MPGST Act, notifies three supplies as falling within that sub section: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, with the notification effective from the 1st day of October, 2023.

Commencement of amended state GST provisions declared by executive notification, with the Ordinance deemed to have come into force.
The State Government, exercising the power under sub section (2) of Section 1, by notification appoints the commencement date and declares the provisions of the Madhya Pradesh Goods and Services Tax (Amendment) Ordinance, 2023 to be deemed to have come into force from the appointed date; the notification is issued by the Commercial Tax Department by order in the name of the Governor.

Exemption under section 10(46) for Dental Council of India covers specified incomes, subject to non commercial and filing conditions.
Central Government notifies clause (46) of section 10 to exempt Dental Council of India, New Delhi in respect of specified income: fees and subscriptions; income from royalty and publications; grants and subsidies from Government; and interest income from banks. The exemption is conditional on no commercial activity, unchanged activities and nature of specified income across financial years, and filing returns under clause (g) of sub section (4C) of section 139. The notification is deemed effective for assessment year 2023-2024.

Air freight station designation adds Khajod, Surat for unloading imports and loading exports of specified gemstones and jewellery.
The notification designates an Air Freight Station at Village Khajod, Taluka Majura, District Surat, Gujarat, authorised for unloading imported goods and loading export goods, and defines the covered goods to include diamonds, precious and semi-precious stones, pearls, jewellery of gold or other precious metals, and industrial and synthetic diamonds and stones.

Appointment of Additional Commissioner - substitution of notification entry updating the designated officer under state GST arrangements.
State government amends a finance department notification to substitute the entry at serial number 2, recording the named person as Additional Commissioner of Central Tax, Bhubaneswar, thereby updating the designated officer entry in the original and subsequently amended notification published in the Odisha Gazette.

Exemption from Registration for small suppliers through electronic commerce operators subject to enrolment and PAN validation.
The notification exempts persons supplying goods through an electronic commerce operator (required to collect tax at source) from mandatory registration where their aggregate turnover in the preceding and current financial years does not exceed the registration threshold, subject to conditions: no inter State supplies, single State supply via an ECO, possession and declaration of PAN, validation and enrolment on the common portal, single enrolment per State, prohibition on supply without enrolment, and cessation of enrolment upon later registration under section 25.

Consent-based information sharing: Account Aggregator designation enables common portal data sharing under GST notification framework.
The notification designates Account Aggregator as a system with which the common portal may share taxpayer information on the basis of consent under the Bihar GST framework, defining Account Aggregator as a non-financial banking company operating under the applicable policy directions and NBFC-Account Aggregator directions, and bringing the consent-based information-sharing mechanism into force from the stated commencement date.

Exemption from annual return filing for registered persons meeting the turnover threshold provides compliance relief under state GST rules.
The Bihar notification exempts registered persons whose aggregate turnover in the specified financial year is up to the prescribed threshold from filing the annual return, invoking the first proviso to the annual return provision of the Bihar Goods and Services Tax Act and directing administrative implementation by the Commercial Tax Department.

Packing machine registration and mandatory production records required for specified tobacco and pan masala manufacturers, filed online.
Registered manufacturers of the specified pan masala and tobacco goods must electronically furnish detailed particulars of packing machines (initially in FORM SRM I, additions in FORM SRM IIA, removals in FORM SRM IIB) and any external production capacity declarations in FORM SRM IA; each submitted machine will receive a unique portal generated ID and supporting capacity certificates are required. They must maintain daily inputs and energy meter records (FORM SRM IIIA) and shift wise machine wise production and clearance records (FORM SRM IIIB), and submit an aggregated monthly statement in FORM SRM IV by the tenth day of the succeeding month.

Appeal procedure: registered persons may file manual appeals without pre-deposit, with prescribed forms and acknowledgement requirement.
The notification prescribes a manual, time-bound appeal process for challenges to orders concerning transitional credit under Circular No. 3147, requiring appeals in duplicate on the appended form with supporting documents and authorised signature, and treating an appeal as filed only upon issuance of a manual acknowledgement in FORM GST APL-02; it also waives any pre-deposit requirement for filing and mandates that the Appellate Authority issue a summary of its order in the prescribed ANNEXURE-2 format reflecting post-appeal credit or demand.

Commencement of legislation: Bihar GST Amendment provisions commence in staged tranches, with general and specified sections activated separately.
The Governor, under clause (b) of sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2023, appoints commencement dates: sections 2 to 23 (except sections 14 to 18) shall come into force on 1 October 2023, while sections 14 to 18 shall come into force on 1 August 2023, by State tax notification S.O. 259 dated 5 October 2023.

Rate of exchange determination prescribes specified currency conversion rates for import and export purposes, effective from early October.
The Central Board of Indirect Taxes and Customs, exercising powers under the Customs Act, prescribes specific rates of exchange for listed foreign currencies into Indian rupees for import and export purposes, effective 6th October, 2023, superseding an earlier notification. The rates are set out in Schedule I (per unit rates for multiple currencies with separate imported and export columns) and Schedule II (rates per 100 units for designated currencies), and apply for the purposes of the Customs Act subject to a saving for prior actions.

Deemed retrospective effect declared for insertion of an effective-date clause, altering the operative commencement of the special procedure.
Amendment inserts an effective date clause into the earlier notification, specifying insertion of the words "with effect from 1st day of January, 2024" after the phrase identifying the special procedure, and provides that this insertion shall be deemed to have effect from 31st July, 2023, thereby altering the operative commencement of the special procedure.

Tax exemption for District Mineral Foundation Trusts covers specified contribution and interest incomes, subject to non commercial and filing conditions.
District Mineral Foundation Trusts constituted under the Mines and Minerals Amendment Act, 2015 are notified as a class of authority eligible for exemption under clause (46) of section 10, covering contributions by leaseholders, late payment interest from leaseholders, penalties charged to leaseholders, interest on DMF funds, savings account interest, and interest on excess funds in term deposits, subject to conditions prohibiting commercial activity, requiring unchanged activities and income nature across financial years, and mandated income tax return filing; applicability is set retrospectively for the stated assessment year and for specified subsequent assessment years for Trusts listed in the schedule.

Coal import monitoring registration now permits applications up to the arrival date, with registration validity unchanged.
The Policy condition amends Coal Import Monitoring System registration to allow importers to apply from the 60th day up to and including the arrival date (Zero Day) of the consignment; the Automatic Registration Number remains valid for 75 days and must be entered with its expiry date in the Bill of Entry to enable Customs clearance, with the amendment taking immediate effect under the Foreign Trade (Development and Regulation) Act and relevant Foreign Trade Policy provisions.

Exclusion of insolvency moratorium for Cape Town Convention aircraft transactions preserves Convention based international interests over domestic stay.
The Central Government notifies that the moratorium provision of the Insolvency and Bankruptcy Code, 2016 shall not apply to transactions, arrangements or agreements under the Convention on International Interests in Mobile Equipment and the Aircraft Protocol insofar as they relate to aircraft, aircraft engines, airframes and helicopters, thereby excluding Convention based international interests in specified aircraft equipment from the domestic moratorium mechanism.