Reverse charge under IGST: amendment adds courts and tribunals to entities affecting services liable under reverse charge mechanism.
Notification No. 02/2023 amends the Explanation to notification No.10/2017 by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expanding the entities referenced in the Explanation that relate to services liable to integrated tax under the reverse charge mechanism; the amendment follows the GST Council recommendation and takes effect from 1 March 2023.

Reverse charge mechanism expanded to expressly include courts and tribunals alongside state legislatures under GST rate rules.
Amendment revises the Explanation to Notification No.13/2017-Central Tax (Rate) by substituting the words in clause (h) so that references expand to include Courts and Tribunals alongside State Legislatures, thereby clarifying entities on whom tax is payable under the reverse charge mechanism within the Central GST rate notification.

Classification of exam-conducting authorities as educational institutions clarifies GST treatment for entrance examination services.
The notification clarifies 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 consisting of conducting entrance examinations for admission to educational institutions, thereby aligning such services with the educational-institution treatment under the State GST rate framework.

Educational institution classification expanded to include government exam agencies, extending IGST exemption to conduct of entrance examination services.
The notification amends the IGST rate notification 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 examination for admission to educational institutions.

Educational institution status for exam-conducting bodies clarifies that government exam agencies are treated as institutions for entrance exam services.
Insertion of new clause (iva) clarifies that any authority, board or body set up by Central or State Government, including exam-conducting 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; amendment made to the Explanation to paragraph 3 of Notification No. 12/2017-Central Tax (Rate).

Treatment of exam authorities as educational institution clarifies GST exemption for services conducting entrance examinations for admissions.
Authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, that conduct entrance examinations for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions, thereby affecting applicability of exemptions on supply of services under the Union Territory GST Rate notification.

Compensation cess on coal rejects: Schedule entry amended to define scope and input tax credit condition, effective March implementation.
Amendment to the Compensation Cess Schedule substitutes the entry at Sl. No. 41A, column (3) to read: "Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person"; made under the powers of section 8(2) of the Goods and Services Tax (Compensation to States) Act, 2017, effective from 1st March, 2023.

De-notification of Special Economic Zone rescinds prior SEZ notification and returns land to state land-use regime.
The Central Government rescinds the notification establishing the sector-specific Special Economic Zone, removing the 10.12 hectare area from SEZ status under the first proviso to rule 8 of the Special Economic Zone Rules, 2006; the rescission is prospective and prior actions under the former notification remain unaffected, and the de-notified land will be governed by state land-use guidelines and master plans.

Aircraft leasing units in IFSC may share office space and manpower when permitted by the IFSC authority.
Units in an International Financial Services Centre authorised for aircraft leasing may, if the IFSC Authority permits non maintenance of a separate office, utilise office space, manpower, or both, of another IFSC unit authorised for aircraft leasing subject to the Authority's approval.

Customs duty exemption for imported ships and vessels for breaking up grants Nil basic duty, time limited from the notified date.
Amendment adds a new serial entry to Notification No. 50/2017 Customs granting Nil basic customs duty on goods classifiable under the tariff heading for ships, vessels and similar floating structures, with other duty columns indicated as not applicable; the exemption is expressly time limited and the notification takes effect on the notified date.

Territorial jurisdiction under Jharkhand GST: appointed authorities with division-wise limits effective from publication notification.
The Governor, exercising powers under Sections 3, 4 and 5 of the Jharkhand Goods and Services Tax Act, substitutes earlier notifications and appoints specified State Tax authorities to exercise powers and duties under the Act. It prescribes detailed territorial jurisdictions for each designated post across State, divisional and circle levels, including roles for Investigation Bureau, Audit and Legal Cell, and makes the notification effective from its publication in the Official Gazette.

Minimum Import Price exemption for cashew kernel imports now applies to EOUs and SEZs, subject to non-sale into DTA.
The amendment retains conditional import freedom for cashew kernels based on CIF valuation thresholds, and states that MIP conditions shall not apply to imports by 100% Export Oriented Units and SEZ units, provided those imported cashew kernels are not sold into the Domestic Tariff Area.

Audit reports for charitable trusts now require Form 10B/10BB, with Rs 5 crore, foreign contribution and abroad-application triggers.
The rules, effective 1 April 2023, substitute rules 16CC and 17B and replace Forms 10B and 10BB, prescribing that funds, trusts, institutions and specified educational or medical entities must furnish audit reports in Form 10B where total income (before certain exclusions) exceeds rupees five crores, or where foreign contribution was received, or where income was applied outside India, and in Form 10BB otherwise; the Forms require standard audit attestations by a chartered accountant and comprehensive annexures covering identification, registration, receipts (including corpus and foreign contribution), applications of income, TDS/TCS, specified-person transactions, violations and related schedules.

Foreign contribution compliance notification updates reporting and record-keeping references for pending and prospective cases only.
Amends the table in Notification No. S.O. 3025(E) under the Foreign Contribution (Regulation) Act, 2010 by revising serial numbers 4, 6 and 7 to cover persons accepting or utilising foreign contribution, to link serial number 6 to foreign contribution for which intimation under section 18 is not furnished, and to link serial number 7 to foreign contribution for which accounts and records are not maintained under section 19. The notification applies only to pending and prospective cases, and disposed cases are not to be reopened.

GST rules amendment updates specified rule omissions and redefines the Authority's functions under the GST framework.
The Delhi Goods and Services Tax (Fourth Amendment) Rules, 2022 amend the 2017 Rules effective 1st December, 2022 by omitting specified rules, rewording rule 127 to change the marginal heading from "Duties" to "Functions" and substituting the duty-based formulation with a functions-based formulation, and replacing clause (a) in the Explanation to define "Authority" as the Authority notified under the statutory provision corresponding to section 171(2) of the Act.

Form GSTR-9 amendment updates the return period to include April-October filings with a prescribed late filing window.
The Delhi GST (Third Amendment) Rules, 2022 amend Instructions to FORM GSTR-9 by substituting references to the return period and filing window: replacing "April to September, 2022" with "April, 2022 to October, 2022 filed upto 30th November, 2022" in paragraph 7 and updating corresponding Table entries for serial numbers 10-13. The rule is notified under section 164 of the Delhi GST Act and is effective from 15th November, 2022.

Exchange rate determination sets official conversion rates for specified foreign currencies for import and export purposes.
The Central Board determines, effective 17 February 2023, official exchange rates for listed foreign currencies for import and export purposes via two schedules: Schedule I provides rates per one unit and Schedule II provides rates per one hundred units, superseding the earlier notification of 2 February 2023; the listed schedules show distinct rates for imported goods and for export goods and the notification was later superseded by a subsequent notification effective 3 March 2023.

Disclosure of Assessee Information permits sharing with Tamil Nadu e governance Secretary to identify beneficiaries and aid scheme implementation.
The Central Government designates the Secretary (Information Technology & Digital Service Department), Directorate of e Governance, Government of Tamil Nadu as the authorised recipient for disclosure of assessee information under the Income tax Act provision, limited to identifying genuine beneficiaries and ensuring proper implementation of centrally sponsored and state welfare schemes.

Special Additional Excise Duty for fuel exports amended; a per litre duty prescribed, effective from mid February.
Prescribes a revised rate for Special Additional Excise Duty on exports of petrol and diesel by substituting the entry at Serial No. 2, column (4) in the Table of Notification No. 04/2022 Central Excise, enacted by ministerial notification and declared effective from 16 February 2023 as a further amendment to the principal notification of 30 June 2022.

Tariff value fixation updates customs valuation for imported edible oils, metals, areca nut and scrap affecting import assessment.
The Central Board of Indirect Taxes and Customs, under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal non-tariff notification to fix tariff values (in US dollars per metric tonne or per unit) for specified imports-including various edible oils, crude soybean oil, brass scrap, areca nuts, and specified classes of gold and silver-thereby prescribing standardised tariff values for customs assessment; the notification takes effect the day after issue.