Residential dwelling rent exemption clarified for proprietors using premises personally, with an entry omitted retrospectively.
Exemption under the Uttarakhand State GST notification is clarified for renting of a residential dwelling to a registered person who is a proprietor using the dwelling in his personal capacity as his own residence, where the renting is on his own account and not for the proprietorship concern. The amendment also omits S. No. 23A and related entries, with effect from 1 January 2023.

GST exemption scope expanded to cover proprietors renting residential dwelling in personal capacity; a related entry removed.
The notification amends SRO-12 (8 July 2017) by inserting an explanation to S. No. 12 that the exemption covers renting of residential dwelling to a registered person who is a proprietor renting in his or her personal capacity and not on account of the proprietorship concern; it also omits S. No. 23A and related entries, with the amendment taking effect from 1 January 2023.

GST amendment substitutes entry for certain essential oils, changing applicability for registered and unregistered persons.
The Government substituted S. No. 3A in Notification No. SRO GST 4 (08 07 2017) to list specified subheadings under chapter 3301 and to identify certain essential oils (other than citrus) including peppermint, spearmint, water mint oil, bergamot oil and related mentha varieties; the entry indicates applicability to both registered and unregistered persons and the substitution is effective from 1 January 2023 under authority of Section 9(3) of the Jammu and Kashmir GST Act.

GST notification amendment broadens feed classifications and adds husk of pulses tariff entries, altering taxable schedule applicability.
The Jammu and Kashmir GST schedule amendment substitutes the S. No. 102 entry to expand the definition of feeds to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements, additives, wheat bran and de-oiled cake (other than rice bran), and inserts S. No. 102C covering husk of pulses including Chilka, concentrates including chuni or churi, and Khanda with specified tariff headings; the changes are made effective from the first day of January, 2023.

GST rate amendments refine tax classification for specified alcohol, feed residues, fruit drinks and school kits, effective now.
Modifications substitute schedule entries to clarify that ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit is separately described; restate bran sharps and other cereal or leguminous residues with specified exclusions; redefine fruit pulp or fruit juice based drinks excluding carbonated fruit beverages; describe mathematical and geometry boxes; and carve out ethyl alcohol supplied for blending with motor spirit from the general denatured spirits entry, with the amendments effective from the first day of January, 2023.

Non-application of sub-rule 4A under GST rules in the Union Territory, with retroactive effect from late December.
The Government specifies that the provisions of sub-rule (4A) of Rule 8 of the Jammu and Kashmir Goods and Service Tax Rules, 2017 shall not apply in the Union Territory of Jammu and Kashmir, issued under sub-rule (4B) of Rule 8 on recommendation of the Council and deemed effective from 26th of December, 2022.

Designation of Special Courts under PMLA expands Assam court listings to include specified Special Judge and Additional CBI courts.
Amendment to the PMLA notification substitutes the earlier entry for Assam to designate the Court of Special Judge, Assam, Guwahati, and three Additional Central Bureau of Investigation Courts (Court No. 1, Court No. 2 and Court No. 3, Assam, Guwahati) as Special Courts for the State of Assam, confirming their jurisdiction to try offences under the Prevention of Money laundering Act and reflecting consultation with the acting Chief Justice of the Gauhati High Court.

Amendment to GST rules changes duties to functions, omits specific rules and revises the Authority definition.
Amendment to the Jammu and Kashmir Goods and Service Tax Rules, 2017 declares the rules deemed in force from 1st December, 2022; omits rules 122, 124, 125, 134 and 137; revises rule 127 by changing the marginal heading from "Duties" to Functions and substituting text to state that the Authority shall discharge specified functions; and substitutes clause (a) in the Explanation after rule 137 to define Authority as the body notified under sub section (2) of section 171 of the Act.

Appointment to Appellate Authority for Advance Ruling: Chief Commissioner nominated as member to the Authority.
The Government, under powers conferred by the Kerala State Goods and Services Tax Act, has nominated Smt. Jane Karuna Nathaniel, I.R.S., Chief Commissioner, Central Tax Central Excise and Customs, Thiruvananthapuram Zone as a Member of the Kerala Appellate Authority for Advance Ruling and has amended the earlier notification by substituting the entry against serial number one with her name and designation.

Basic customs duty reduction on Tur Whole to nil, revising tariff entries and classification, effective from the notified date.
The notification inserts a new tariff entry for Tur Whole with a basic customs duty of Nil and revises the adjacent tariff entry to read Tur (other than Tur Whole), thereby separating whole tur from other tur classifications for customs duty purposes; the amendment is issued under statutory powers and takes effect on the notified March date.

Tariff Rate Quota amendment halts specified TRQ rate for crude sunflower and soyabean oil from March 31, 2023.
The notification amends Notification No. 30/2022-Customs by substituting the figure "2024" with "2023" in paragraph 2, thereby discontinuing the specified TRQ rate after 31 March 2023 for the entries covering crude sunflower oil and crude soyabean oil.

Excise exemption: Nil additional duty substituted for high speed diesel, altering duty applicability and effective early March.
The notification amends No. 10/2022 Central Excise by substituting the entry in column (4) against S. No. 2 with "Nil", thereby changing the additional duty treatment applicable to high speed diesel; it is issued under the Finance Act authority and comes into force on 4 March 2023.

Notification of specified board income recognition, subject to non-commercial restriction and prescribed income tax filing requirements.
The Karnataka State Building and Other Construction Workers Welfare Board is notified as a Board for the purposes of clause (46) of the Income-tax Act in respect of specified income: cess on construction cost, registration fees and annual subscriptions from establishments, and interest earned on those receipts, subject to conditions that it shall not undertake commercial activity, its activities and the nature of specified income remain unchanged, and it files its return of income as prescribed under the Act.

Corrigendum to income tax rules updates table entries, formulae, schedule references and adds an additional reporting form.
Corrigendum to the Income tax (Second Amendment) Rules, 2023 makes editorial and tabular corrections: substituted tables and amended summation formulae to include an additional prior year component for capital gains account computations; revised schedule and serial references and renumbered rows in tax computation parts; simplified certain aggregated formulae; expanded an expense aggregation to include a special provision head; and updated reporting text to include an additional form. The amendments are technical clarifications without creating new substantive tax policy.

Special additional excise duty on diesel exports reduced by amendment, altering the notified export duty rate and its effective date.
The Central Government, under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002, amends Notification No. 04/2022-Central Excise by substituting the entry against S. No. 2, Column (4) to prescribe a revised Special Additional Excise Duty per litre for the specified fuel; the amendment is in the public interest and comes into force on the fourth day of March, 2023.

Special Additional Excise Duty increase on petroleum crude with reduced export duty on aviation turbine fuel, effective by notification.
Special Additional Excise Duty on production of petroleum crude is increased and the duty on exports of aviation turbine fuel is reduced by substituting entries in the table of the principal notification No. 18/2022 Central Excise; the substitution replaces the column (4) entry for the first serial number with a higher per tonne duty and for the second serial number with nil, and specifies the notification's commencement date.

Educational institution classification clarified: authorities conducting entrance exams treated as educational institutions for GST exemption on exam services.
The State government amends an existing GST notification to clarify that any authority, board or body set up by the Central or State Government, including testing agencies, 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 applying the existing exemption framework to such intra state supplies from the notified commencement date.

Reverse charge supply services: State tax liability extended to recipients to include courts and tribunals under Odisha notification.
The notification amends the Explanation to the Odisha GST notification so that clause (h) now substitutes the words to include "Courts and Tribunals" along with State Legislatures, thereby expanding the class of recipients required to pay State tax under the reverse charge mechanism; the amendment is effective from 1 March 2023.

Exemption for intra-state supplies: rab not pre-packaged or labelled added to exempt list, effective as notified.
The notification inserts rab, other than pre-packaged and labelled into the Odisha GST exemption Schedule for intra-State supplies, thereby adding unpackaged/unlabelled rab to the list of exempt goods and modifying the prior consolidated notification framework.

GST classification change: pencil sharpeners moved into a distinct taxable schedule and excluded from another schedule.
Amendment revises Odisha GST schedules: it substitutes the Schedule I entry to expressly include various types of pre-packaged and labelled jaggery and related sugar products; inserts a Schedule II entry classifying pencil sharpeners under code 8214; and amends Schedule III to exclude pencil sharpeners by adding the words "[other than pencil sharpeners]" to the relevant serial entry. The notification states these changes are effective from the operative date in March 2023.