Classification of exam-conducting authorities as educational institutions for entrance-exam services, altering GST treatment accordingly.
The notification inserts a clarification 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, thereby determining GST classification for those services.

Special Court designation updated: the notification revises the judicial officer title to Additional Judicial Commissioner-III.
The Central Government, with the concurrence of the High Court leadership, amends a prior companies-law notification by substituting the words "Additional Judicial Commissioner-III" for "Additional Judicial Commissioner" in the Gazette notification that designates a Special Court for speedy trial of offences punishable with imprisonment of two years or more.

Tariff value fixation updates declared import values for edible oils, brass scrap, gold, silver and areca nut effective on the commencement date.
Substitution of Tables 1-3 in the principal customs notification fixes new tariff values for specified imports: edible oils (crude and refined palm oils, palmolein variants, crude soybean oil), brass scrap, gold and silver in defined forms, and areca nut. The entries set declared values in US dollars per metric tonne or per unit, distinguish eligible forms of precious metals with explanatory exclusions and definitions, and make the amendments operative from the stated commencement date, replacing prior tariff schedule entries.

Reporting timelines for foreign portfolio investors require prompt notification to regulator and depository within short working-day limits.
The amendment requires forms and documents to be submitted in the manner specified by the Board, replaces "forthwith" with explicit time-bound reporting deadlines, and imposes written notification duties: material changes in structure, ownership, control or investor group must be reported to the Board and designated depository participant as soon as possible but not later than seven working days, investor-group details must be maintained accurately with the designated depository participant, and certain notifications must be made within two working days.

Renewal of recognition limited to clearing and settling of repo and reverse repo transactions in debt securities.
Grant of renewal of recognition to AMC Repo Clearing Limited for a fixed one year term, subject to compliance with prescribed rules and conditions, and expressly limited to clearing and settling of transactions in repo and reverse repo in debt securities traded on a recognised stock exchange.

Import permission for marble from Bhutan allowed without minimum import price, subject to DGFT registration on a financial year basis.
Imports of marble under ITC (HS) Codes 2515 and 6802 from Bhutan are permitted annually without Minimum Import Price, effective immediately and operating on a financial year basis, provided the importer holds a valid Registration Certificate issued by the DGFT; the procedure for issuance of the Registration Certificate will be notified separately.

Exemption for residential rental clarified: personal-capacity renting by a proprietor qualifies when not on behalf of the business.
The notification inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling covers renting to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and where the renting is on his own account and not that of the proprietorship; it also omits S. No. 23A and related entries, with the amendment effective from the start of the relevant tax year.

GST schedule amendment revises essential oils HSN entries, altering applicability for registered and unregistered taxpayers.
Amendment substitutes the table entry for S. No. 3A to list HSN headings 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90 and to specify essential oils other than those of citrus fruit, identifying peppermint and specified other mints; the substitution applies to both unregistered and registered persons and is effective from 1 January 2023 under State GST statutory authority.

Territorial jurisdiction clarification expands district-level designation for special courts, ensuring retrospective effect and no adverse impact.
The notification amends the principal Gazette notification by substituting specified place names with corresponding district-level references in the notification table to clarify the territorial jurisdiction of designated special courts for Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax matters, and declares the amendment retrospective to the date of the principal notification so that no person is adversely affected.

GST rate amendment updates feed and pulse husk product classifications and adds corresponding HSN entries to the state schedule.
Amendment to the State GST rate schedule substitutes the description at S. No. 102 to include aquatic feed, poultry feed, cattle feed and related items, and inserts S. No. 102C adding HSN headings 2302 and 2309 covering husk of pulses and certain concentrates; the amendment amends Notification No.2/2017-State Tax (Rate) and is effective from the stated operative date.

GST rate amendments: reclassification of alcohol, cereal residues, fruit drinks and stationery altering taxable descriptions and scope.
Amendments substitute specific entries across Schedules I, II and III of the State GST rate notification: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit and expands the description of bran, sharps and other cereal residues; Schedule II narrows fruit-based drinks to fruit pulp or juice based drinks excluding carbonated variants and specifies mathematical, geometry and colour boxes; Schedule III amends denatured spirits to exclude ethyl alcohol supplied for blending with motor spirit. These changes operate from 1 January, 2023.

GST rate amendment: insertion of 'Rab, other than pre-packaged and labelled' into State schedule, effective March 1st.
The notification amends the Schedule to Notification No.2/2017-State Tax (Rate) by inserting "(iii) Rab, other than pre-packaged and labelled" against S. No. 94, Column (3), treating unpackaged Rab as a distinct entry for rate purposes; the amendment takes effect on 1st March, 2023.

GST rate amendment revises product classification, adding pencil sharpeners and updating jaggery entries with altered rate treatment.
The notification amends the Mizoram State GST rate schedules by substituting the Schedule I entry for S. No. 91A to enumerate jaggery, Khandsari sugar and rab as prepackaged and labelled items; inserting a new Schedule II entry for pencil sharpeners; and adding an exclusion for pencil sharpeners to the Schedule III entry at S. No. 302A, with a specified commencement date under the statutory rate-making powers.

Expansion of covered entities: clause (h) now expressly includes judicial bodies and tribunals, altering the State GST notification.
The notification amends the Explanation to clause (h) of Notification No.13/2017 State Tax (Rate) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expanding the categories listed in that clause; the amendment is made under the statutory delegation and is effective from 1 March 2023.

Educational institution classification clarified: government-established exam bodies treated as educational institutions for entrance-exam services for GST purposes.
The notification inserts a clarificatory clause 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 effected under the Mizoram Goods and Services Tax Act, 2017 and operates from the start of March 2023.

GST amendment adds Rab classification for non prepackaged items, changing commodity treatment from the stated effective date.
Amendment inserts a new Schedule entry classifying "Rab, other than pre-packaged and labelled" as item (iii) against serial number 94, Column (3) of the cited notification. The State Government, under sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 and on the Council's recommendation, issues this amendment and declares it effective from the 1st March 2023.

GST classification change: pencil sharpeners reclassified and excluded across schedules; jaggery entries clarified and labelled goods specified.
Amendment revises Schedule entries: the Schedule I entry for jaggery is substituted to expressly include jaggery of all types and specified pre-packaged sugar products; a new Schedule II entry inserts pencil sharpeners under the relevant tariff grouping and Schedule III is amended to add the brackets and words "[other than pencil sharpeners]" to the existing item. These changes are deemed to have come into effect from 1st March 2023.

Scope of taxable persons expanded: explanatory clause amended to include additional public bodies and tribunals.
Amendment to the Explanation in Notification No. F A-3-47-2017-1-V(59) substitutes in clause (h) the words "and State Legislatures" with "State Legislatures, Courts and Tribunals," expanding the entities referenced; the amendment is made under subsection (3) of Section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 and is effective from 1st March 2023.

Classification of testing agencies as educational institutions clarifies GST treatment for entrance examination services made effective retrospectively.
Amendment adds clause (iva) to clarify 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 retrospectively from 1 March 2023.

Group-wide anti-money laundering policies required; new definitions and expanded record keeping and registration duties introduced covering non-profit organisations and PEPs.
Amendments revise definitions to include group, a narrowed Non-profit organization definition, and an explicit PEPs definition; mandate implementation of group-wide policies under Chapter IV of the PMLA; expand rule 9 to require additional identity and address particulars (including senior management names), reduced numerical thresholds in specified explanations, registration of non-profit clients on the DARPAN Portal with five-year retention, and a 30-day update obligation for client-submitted documents; and broaden the scope of persons purporting to act for juridical persons, individuals, or trusts.