RoDTEP inclusion expands eligible HS 5208 tariff lines for export incentives from a specified date in March.
Eighteen tariff lines under HS Heading 5208 for specified cotton woven fabrics are added to Appendix 4R, making them eligible for RoDTEP. The notification prescribes a uniform RoDTEP rate, a per unit cap and uses square metre as the unit of quantity; it is issued under powers conferred by the Foreign Trade Act and Policy and applies to exports from a specified March 2023 effective date.

Exemption for renting of residential dwelling clarified to cover proprietors renting personally for their own residence; an entry omitted.
Amendment clarifies that the exemption for renting of residential dwelling to a registered person covers cases where the registered person is the proprietor and rents the dwelling in his personal capacity for use as his own residence, and where such renting is on his own account and not that of the proprietorship concern; additionally, S. No. 23A and its entries are omitted, with effect from the effective date of the corresponding Central Tax (Rate) notification.

GST rate amendment: substitution lists peppermint and other mint essential oils and applies to all persons from aligned effective date.
The amendment substitutes entry 3A in the State Tax (Rate) notification to list specified HS subheadings and to describe certain essential oils other than citrus - including peppermint and specified other mint oils - and states the substitution applies to any registered and any unregistered person, with the notification deemed operative from the effective date of the corresponding Central Tax (Rate) notification.

GST rate amendment: broadens feed classification and adds husk of pulses entry, effective from central notification date.
The state notification substitutes the schedule entry for animal and agricultural feeds to include shrimp and prawn feed, poultry and cattle feed, grass, hay, straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and inserts a new schedule entry for husk of pulses and related concentrates, with the amendment effective from the effective date of the corresponding central tax notification.

GST rate amendments revise commodity descriptions for ethyl alcohol, feed residues, fruit drinks and school kits altering state tax treatment.
Amendment to Notification No. 01/2017 substitutes schedule entries to clarify classifications: ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries is specified for blending with motor spirit; bran, sharps and residues from cereals or leguminous plants are redefined with explicit exclusions; fruit pulp or fruit juice based drinks and mathematical/geometry/colour boxes are reclassified in Schedule II; and denatured ethyl alcohol is included in Schedule III except for supplies to Oil Marketing Companies or petroleum refineries for blending. The notification takes effect concurrent with the related Central Tax (Rate) notification.

GST rate amendment adds rab not pre-packaged or labelled to state tax schedule with effect from central notification.
The State tax rate notification is amended to insert "Rab, other than pre-packaged and labelled" into the Schedule against the relevant serial number, enacted under section 11(1) of the Chhattisgarh GST Act, 2017, and deemed effective from the effective date of the corresponding Central Tax (Rate) notification.

Tax Rate Amendment: inclusion of rab (other than pre-packaged and labelled) into state GST schedule, altering tax coverage.
Amendment to the State GST rate notification inserts Rab, other than pre-packaged and labelled as item (iii) against S. No. 94, column (3) of the Schedule, amending Notification No. 02/2017-State Tax (Rate). The change, made on the recommendation of the Council and notified by the Finance Department, is effective from 1st March, 2023.

GST rate amendment: reclassifies jaggery and moves pencil sharpeners to a lower state tax schedule, effective from central notification.
Amendment to Notification No. 01/2017 replaces the Schedule I entry for S. No. 91A to list various types of jaggery and pre-packaged Khandsari Sugar and Rab; inserts a new Schedule II entry classifying pencil sharpeners under the specified commodity code; and amends Schedule III to exclude pencil sharpeners from the S. No. 302A entry. The changes are made under section 9(1) and section 15(5) and are deemed to have come into force from the effective date of the corresponding Central Tax (Rate) notification.

GST rate amendment revises classification and rates, adding pencil sharpeners and clarifying jaggery tax treatment.
The notification amends the state GST rate schedules by substituting the jaggery entry to specify types of jaggery and pre-packaged sugars for reduced-rate treatment, inserting a new tariff entry for pencil sharpeners under the intermediate rate, and excluding pencil sharpeners from a separate higher-rate entry; the changes take effect on the stated commencement date.

Addition of judicial bodies to the tax notification's Explanation expands the scope of entities referenced under the rate provision.
The notification amends the Explanation to Notification No. 13/2017 State Tax (Rate) by substituting the words ", State Legislatures, Courts and Tribunals" for the previous phrase in clause (h), thereby expressly including judicial and tribunal references; the amendment is made under sub section (3) of section 9 of the State GST Act and is effective from the first day of March, 2023.

State GST notification amendment adds courts and tribunals to clause listing public institutions, effective from central notification date.
The notification amends a State GST rate notification by substituting in the Explanation to clause (h) the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals within that explanatory provision; the amendment is effective from the operative date of the corresponding Central Tax (Rate) notification.

Educational institution classification clarified: examination authorities treated as educational institutions for entrance exam services under state tax rules.
The notification inserts clause (iva) into the Explanation to paragraph 3 of the State tax rate notification, clarifying that any authority, board or body set up by the Central Government or State Government, including testing agencies, shall be treated as an educational institution solely for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions.

Educational institution classification clarified: authorities conducting entrance examinations treated as educational institutions for providing entrance-exam services under GST.
The notification inserts a clause clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; the amendment is effective from the effective date of the corresponding Central Tax notification.

Biofuel export policy allows SEZ and EoU exports for fuel and non fuel when produced solely from imported feedstock.
The amendment maintains that exports of specified biofuels are restricted and permitted under license only for non fuel purposes, except that exports from Special Economic Zones (SEZs) and Export Oriented Units (EoUs) are allowed for fuel as well as non fuel purposes without restriction when the biofuels are produced using only imported feedstock.

Import policy for urea: IPL permitted for agricultural imports; designated STEs or authorized fertilizer marketers may file Bills of Entry.
The amendment extends authority to import agricultural grade urea through Indian Potash Limited and maintains that agricultural urea on Government account may be imported by designated State Trading Enterprises or by Department authorized Fertilizer Marketing Entities for filing Bills of Entry at Indian ports, subject to compliance with the Foreign Trade Policy; Technical Grade Urea for non agricultural or industrial use remains free for import.

Amendment to Second Schedule updates registered multi state cooperative societies by adding new societies and removing specified entries.
Amendment to the Second Schedule updates the list of societies registered under the Multi State Co operative Societies Act by inserting three named cooperative entities and omitting five specified serial entries, thereby modifying the official register maintained under the Act.

Faceless appeal scheme authorisation allows Principal Chief Commissioners to direct e-appeal functions, preserving appellate discretion.
Authorises specified Principal Chief Commissioners to issue written orders delegating the exercise of powers and performance of functions by named subordinate Income-tax authorities to facilitate E-appeal Proceedings, limited to territorial areas, persons, incomes or cases as specified, and subject to a proviso that such orders shall not interfere with the discretion of the Commissioner of Income Tax (Appeals) in exercising appellate functions.

GST Rate Amendment: substitution of tariff entries for specified essential oils altering taxable classification and taxpayer applicability.
Substitution of S. No. 3A in the Delhi State Tax (Rate) Table to list HS codes 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90, covering essential oils other than citrus, specifically including peppermint (Mentha piperita) and specified other mints, with the Table indicating applicability to both unregistered and registered persons; amendment issued under the Delhi GST rate notification and made effective from the notification's commencement date.

GST rate amendment revises feed and pulse husk classifications, adds tariff entries and prescribes an effective date.
Amendment to the Delhi State GST rate notification substitutes the S. No. 102 entry to cover aquatic feed, poultry feed, cattle feed and related feed inputs, and inserts S. No. 102C to list husk of pulses and concentrates. The changes are enacted under the powers of section 11(1) of the Delhi GST Act and take effect from the commencement date specified in the notification.

GST rate amendments affect ethyl alcohol, cereal residues, fruit juice drinks and educational stationery under Delhi SGST.
Amendment reclassifies selected goods in Delhi GST Schedules: ethyl alcohol for blending with motor spirit is placed in the lower-rated Schedule I, other ethyl alcohol remains in Schedule III; cereal-derived residues are clarified to exclude specified animal and poultry feeds; and Schedule II entries are refined to specify fruit pulp/juice based drinks excluding certain carbonated fruit beverages and to list mathematical, geometry and colour boxes. These textual substitutions determine rate classification and supersede prior entries in the principal notification.