Exchange rate determination establishes revised import and export conversion rates for specified foreign currencies under the Customs Act.
The Central Board of Indirect Taxes and Customs, by Notification No. 12/2023 Customs (N.T.) and in exercise of section 14 of the Customs Act, fixes distinct import and export conversion rates for specified foreign currencies as set out in Schedule I and Schedule II, and supersedes the earlier Notification No. 10/2023 Customs(N.T.) except as to prior actions; the schedules list per unit and per 100 unit rupee equivalents to be applied for customs valuation and related purposes.

Delegation of powers: Additional Assistant Directors in GST intelligence and audit now authorised to exercise specified statutory powers.
The Central Board of Indirect Taxes and Customs inserts a new table entry designating the Additional Assistant Director, Goods and Services Tax Intelligence or the Additional Assistant Director, Audit Superintendent as officers whose statutory powers under the Central Excise Act, Service Tax Rules and related provisions may be exercised by those posts; the amendment is made to Notification No. 22/2014-SERVICE TAX and comes into effect upon publication in the Official Gazette.

Officer rank mapping: Additional Assistant Director designated equivalent to Superintendent enabling specified Central Excise powers.
The Board amends Notifications Nos. 38/2001-Central Excise (N.T.) and 28/2008-Central Excise (N.T.) to revise mappings between officers of specified Directorates and Central Excise officer ranks, explicitly adding "Additional Assistant Director" across several Directorate entries and substituting certain designations so that Additional Assistant Director is equated with the Central Excise rank of Superintendent; the changes take effect on publication in the Official Gazette.

GST exemption for loose rab: amendment adds exemption for rab sold loose, excluding pre packaged and labelled items.
Amendment inserts clause (iii) at Sl. No. 94 to exempt rab, other than pre-packaged and labelled, from Goods and Services Tax when supplied in loose form, modifying the earlier notification issued under G.O.(P) No.63/2017/TAXES; the change is effected under section 11(1) of the Kerala State GST Act on the GST Council's recommendation and comes into force on the notified commencement date.

Tax rate amendment: reclassification of jaggery and pencil sharpeners alters applicable GST schedules and rates.
Amendment revises Kerala SGST schedules to (a) substitute the 2.5% schedule entry to include jaggery of all types and specified pre-packaged sugars including rab and khandsari, and (b) insert pencil sharpeners into the 6% schedule while excluding them from the 9% schedule; the changes are effective on the stated date.

GST exemption for rab, other than pre-packaged and labelled, added to the Uttar Pradesh exemption schedule.
Goods and Services Tax exemption entries under the Uttar Pradesh GST regime were further amended to expand the Schedule to the existing exemption notification. A new item was inserted to cover rab, other than pre-packaged and labelled, thereby bringing that supply within the specified exemption framework under the State GST notification structure. The amendment was made operative from 1 March 2023.

GST rate schedules amended for jaggery and pencil sharpeners, including revised classification and exclusion entries.
The Uttar Pradesh Goods and Services Tax rate notification amends Schedule I to cover jaggery of all types, including cane jaggery, palmyra jaggery, pre-packaged and labelled khandsari sugar, and pre-packaged and labelled rab. It also inserts pencil sharpeners in Schedule II at 6% and excludes pencil sharpeners from Schedule III at 9%, with effect from 1 March 2023.

GST notification amendment expands the referenced institutions to include Courts and Tribunals under the Uttar Pradesh SGST framework.
Amends the Uttar Pradesh SGST notification by substituting the words "and State Legislatures" in clause (h) of the Explanation with ", State Legislatures, Courts and Tribunals," thereby extending the reference to include Courts and Tribunals. The amendment is effective from 1 March 2023.

GST exemption clarification treats entrance exam bodies as educational institutions for limited service purposes.
The notification amends the Uttar Pradesh GST exemption framework by clarifying that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, are treated as educational institutions only for the limited purpose of services by way of conducting entrance examinations for admission to educational institutions. The amendment operates by inserting a new explanatory clause in paragraph 3 and takes effect from 1 March 2023.

Faceless Assessment proceedings: amendment omits specified schedule entry, enabling units to exercise AO powers concurrently.
The Central Board of Direct Taxes, under section 120 of the Income-tax Act, issues Notification No.10/2023 amending Notification No.61/2022 by omitting Sl. No.3298 and the entries relating thereto from the SCHEDULE; the amendment takes effect from the date of publication in the Official Gazette.

GST schedule amendment: inclusion of Rab not pre-packaged or labelled alters its classification under Haryana GST.
The Government inserted "Rab, other than pre-packaged and labelled" as item (iii) against serial number 94 in column 3 of the Schedule to Notification No.36/ST-2 (30th June, 2017), thereby modifying the commodity classification under the Haryana GST framework; the amendment is effected by Notification No. 09/GST-2 dated 1st March, 2023 and comes into force from that date.

Tax exemption under section 10(46): specified receipts of the notified board exempt, subject to non-commercial and filing conditions.
Notification designates the Insolvency and Bankruptcy Board of India as a notified Board and exempts its specified income-grants-in-aid from the Central Government, fees and fines under the Insolvency and Bankruptcy Code, and interest on those receipts-subject to conditions that the Board shall not engage in commercial activity, the nature of those receipts remains unchanged across the prescribed financial years, and the Board files its income-tax return in accordance with the applicable return-filing provision.

GST rate amendment reclassifies jaggery and pencil sharpeners, moving pencil sharpeners to a lower tax bracket.
Amendment revises Schedules I-III of the Haryana GST notification: it substitutes the 91A entry to include jaggery, khandsari sugar and Rab when pre-packaged and labelled; inserts HS 8214 as a new Schedule II entry listing pencil sharpeners; and adds an exclusion for pencil sharpeners to the Schedule III entry at serial 302A, with the notification effective from the instrument's operative date.

Inclusion of adjudicatory bodies in GST Explanation clause expands regulatory coverage and alters persons subject to notification.
The Explanation to notification No. 48/ST-2 (30 June 2017) is amended by substituting, in clause (h), the words "and State Legislatures" with the signs and words ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals in the clause; the amendment is effected under sub section (3) of section 9 of the Haryana GST Act and comes into force from 1st March, 2023.

Educational institution status clarified for agencies conducting entrance exams, classifying their examination services as educational services under GST.
The notification inserts a clarificatory clause treating any Central or State Government authority, board or body, including the National Testing Agency, as an educational institution solely for the purpose of providing services by way of conducting entrance examinations for admission to educational institutions.

Inclusion of rab not pre-packaged or labelled in state GST rate schedule, effective from the notified commencement date.
An amendment inserts Rab, other than pre-packaged and labelled into the Schedule against S. No. 94, column (3) of Notification No. 2/2017-State Tax (Rate), effected by the State government on recommendation of the GST Council and coming into force on 1st March 2023.

GST Rate Amendment: Jaggery expressly classified and pencil sharpeners newly rate classified, effective March first.
Amendment modifies Gujarat State Tax (Rate) Notification No.1/2017 to (a) substitute the Schedule I description for Sl. No. 91A to expressly list types of jaggery and pre packaged labelled sugars, and (b) insert pencil sharpeners into Schedule II while adding an exclusion for pencil sharpeners in Schedule III Sl. No. 302A, thereby reclassifying these goods for distinct GST rate treatment, effective 1 March 2023.

Inclusion of Courts and Tribunals in taxable entities expands the state GST notification's scope under amendment.
Amendment to the State Tax (Rate) notification substitutes the words ", State Legislatures, Courts and Tribunals" in clause (h) of the Explanation to Notification No. 13/2017 State Tax (Rate), expressly adding Courts and Tribunals to the enumerated entities under the empowering provision of sub section (3) of section 9 of the Gujarat GST Act.

Classification of exam-conducting authorities as educational institution clarifies taxable service treatment for entrance examinations under GST.
The amendment clarifies that any authority, board or body set up by the Central Government or State Government for conduct of entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations.

GST schedule amendment: adds 'Rab' excluding pre-packaged and labelled items, changing taxable classification and compliance
The Government amends the GST Schedule entry at S. No. 94 by inserting the item "Rab, other than pre-packaged and labelled" into Column (3) after item (ii). The amendment, made under the statutory powers conferred by the GST Act, modifies the Schedule of the earlier notification and becomes effective on the first day of March, 2023, creating a classificatory distinction between unpackaged Rab and pre-packaged, labelled Rab for tax and compliance purposes.