GST schedule amendment adds rab not pre-packaged and labelled to state tax classification, changing its treatment.
The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(2/2017-Rate) by inserting "(iii) Rab, other than pre-packaged and labelled" against S. No. 94 in Column (3) of the Schedule, thereby distinguishing rab in non pre-packaged and non labelled form for GST classification; the amendment takes effect on the 1st day of March, 2023.

GST rate changes reclassify packaged jaggery and sugar and add pencil sharpeners to a specified tariff schedule.
The notification amends tariff descriptions: it substitutes the Schedule I description to specify all types of jaggery and pre packaged khandsari sugar and rab; inserts a new Schedule II entry for pencil sharpeners under the stated tariff heading; and amends Schedule III to exclude pencil sharpeners from an existing entry, thereby clarifying schedule placement and applicable rates, effective on the notified commencement date.

Amendment to GST notification adds Courts and Tribunals to the Explanation clause, widening institutional coverage under the provision.
The Goa GST notification amends the Explanation in clause (h) by substituting the words ", State Legislatures, Courts and Tribunals" in place of "and State Legislatures", thereby expressly including Courts and Tribunals within the scope of that explanatory provision; the change is made on the Council's recommendation and will take effect from the commencement date stated in the notification.

Classification of exam-conducting authorities as educational institutions for entrance-examination services, enabling GST treatment accordingly.
The Government 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.

GST rate schedules revise treatment of packaged jaggery and pencil sharpeners through distinct commodity-specific rate entries.
Arunachal Pradesh GST rate schedules are amended with effect from 1 March 2023. The Schedule I entry for jaggery covers all types of pre-packaged and labelled jaggery, including cane and palmyra jaggery, along with pre-packaged and labelled khandsari sugar and rab. A separate Schedule II entry is inserted for pencil sharpeners, which are correspondingly excluded from the relevant Schedule III higher-rate entry.

Reverse charge liability under State GST expands the business entity definition to include Courts and Tribunals.
Reverse charge liability under State GST is clarified through an amendment to Notification No. 13/2017-State Tax (Rate). The definition of "business entity" is expanded to include State Legislatures, Courts and Tribunals, bringing Courts and Tribunals within that expression for the notification's purposes. The amendment takes effect from 1 March 2023.

Customs exemption for affixed tracking devices extends duty and integrated tax relief to devices imported on containers.
An Explanation inserted into Notification No. 104/94-Customs provides that a device such as a tag, tracking device or data logger already affixed to a container at the time of import is eligible for exemption from customs duty and the integrated tax as available to that container under the notification.

Fixation of tariff values for select imported commodities updates customs valuation affecting edible oils, metals, and areca nut imports.
The notification amends the prior customs instrument by substituting three tables that fix tariff values for specified imported goods: edible oils, brass scrap and areca nut (expressed per metric tonne) and unit values for gold and silver in defined forms. TABLE-2 clarifies scope and exclusions for precious metals entries. The amendment is issued under section 14(2) of the Customs Act, 1962 and takes effect from the effective date provided in the notification.

Educational institution status extends to government-established entrance examination bodies for services involving admissions tests.
Educational institution is clarified, for the limited purpose of conducting entrance examinations for admission to educational institutions, to include any authority, board or body established by the Central Government or a State Government, including the National Testing Agency. The clarification is inserted in the Explanation to paragraph 3 of Notification No. 12/2017-State Tax (Rate) under the Arunachal Pradesh Goods and Services Tax framework and takes effect from 1 March 2023.

Income tax rule corrections add e filing deduction, amend capital gains tables and formulas, add tax form and update reporting date
Corrigendum inserts an explicit "Any other deduction as per the e filing utility" item in multiple deduction schedules and substitutes numerous capital gains reinvestment tables to add prior years and deduction sections, with corresponding amendments to arithmetic formulae to include the added table rows. It also revises allocation rows for expenses among other heads of income, adds an additional tax form to form furnishing rows, and updates an information furnishing reference date.

Addition of non prepackaged Rab to the taxable schedule expands state GST coverage and comes into force as notified.
Amendment adds Rab, other than pre-packaged and labelled as item (iii) to the Schedule against Serial No. 94, Column (3) of Notification No. 2/2017-State Tax (Rate), effected under the state's statutory power to amend tax notifications, and brought into force from the stated commencement date.

Exemption for intra-State supplies amended to include rab except when pre-packaged and labelled, changing GST rate scope.
Amendment inserts rab, other than pre-packaged and labelled, into Column (3) against S. No. 94 of the Schedule to Notification No.2/2017-Central Tax (Rate), altering the scope of intra-State supply treatment under that notification.

Absolute exemption from IGST extended to rab not pre-packaged and labelled by inserting a new schedule entry.
The Schedule to Notification No. 2/2017 Integrated Tax (Rate) is amended to insert item (iii) against S. No. 94, Column (3) to include rab, other than pre packaged and labelled, extending absolute exemption from Integrated Goods and Services Tax on such inter State supplies; the amendment is effected under section 6(1) of the Integrated Goods and Services Tax Act, 2017 and is effective from the notified commencement date.

Exemption to intra-State supplies: 'Rab, other than pre-packaged and labelled' exempted under UTGST rates by notification.
The amendment adds "Rab, other than pre-packaged and labelled" as a new entry against Schedule serial number 94 in the UTGST Rate notification, thereby exempting such non pre-packaged, non labelled rab from the taxable items listed under that Schedule; the change amends Notification No. 2/2017-Union Territory Tax (Rate) and takes effect from 1 March 2023.

GST rate amendment updates classification and tax rates for jaggery and pencil sharpeners, effective from March.
Amendment revises the State GST rate notification by substituting the jaggery entry to list all types of jaggery and pre-packaged Khandsari Sugar and Rab; inserting a new Schedule II entry for pencil sharpeners; and amending a Schedule III entry to exclude pencil sharpeners by adding "[other than pencil sharpeners]". The changes take effect on the first day of March and are issued under the Bihar GST Act powers to amend the earlier notification.

CGST rate schedule amendment adds pencil sharpeners to lower-rate list, revises jaggery entries and excludes sharpeners from higher-rate.
Amendment to the Central GST rate schedule substitutes the Schedule I description for jaggery and related pre-packaged sugar products, inserts a new Schedule II tariff line for pencil sharpeners under the relevant commodity code, and adds an exclusion in Schedule III to exclude pencil sharpeners from an existing higher-rate entry; the amendment is effective from the notified commencement date and is issued under the statutory taxing provisions referenced in the notification.

IGST rate changes: pencil sharpeners reclassified into a separate tariff entry and excluded from the higher-rated grouping.
Amendments to the IGST rate schedule under section 5(1) substitute the Schedule I description for jaggery and related pre-packaged sugar products, insert a new Schedule II tariff entry for pencil sharpeners under heading 8214, and amend Schedule III to exclude pencil sharpeners from an existing higher-rated entry; the notification is effective from the 1st day of March, 2023.

Union Territory GST rate changes: jaggery specified and pencil sharpeners reclassified, altering applicable UTGST rates from March.
Amendments to the Union Territory GST rate notification substitute the jaggery entry in Schedule I to expressly include all types of jaggery and related pre-packaged sugars; insert a new Schedule II entry for tariff item 8214 identifying pencil sharpeners; and modify Schedule III to exclude pencil sharpeners from a specified entry. These changes are issued under the Union Territory GST Act on Council recommendation and become effective 1 March 2023.

Amendment to GST notification adds Courts and Tribunals to the list of covered public bodies under the state GST framework.
Amendment to a state GST rate notification substitutes words in the Explanation, clause (h), to add Courts and Tribunals after State Legislatures; the amendment is made under the State Goods and Services Tax statutory power on Council recommendation and is effective from 1 March 2023.

Reverse charge mechanism: Courts and tribunals added to entities for Union Territory tax liability under amended rate notification.
The Union Territory Tax (Rate) notification amends the Explanation to clause (h) of Notification No.13/2017 by substituting the words "State Legislatures" with "State Legislatures, Courts and Tribunals", thereby bringing Courts and Tribunals within the entities covered by that Explanation and affecting the application of Union Territory tax where the reverse charge mechanism applies under the principal notification.