Tariff value fixation updated for edible oils, brass scrap, areca nut, gold and silver, altering customs import valuation rules.
Amendment substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to fix revised tariff values in US dollars for specified edible oils, brass scrap, areca nut, and unit tariff values for defined forms of gold and silver, with explanatory exclusions, altering the baseline import valuation metrics used for customs assessment and taking effect in mid-September 2023.

Exemption for parts, tooling and technical documentation for AK-203 rifle imports under amended customs notification.
Amendment substitutes Sl. No. 23 in Notification No. 19/2019-Customs to exempt specified goods related to the AK-203 rifle: (I) parts, sub-parts and inputs for manufacture of the rifle; (II) machinery, fixtures, gauges, tools and jigs for manufacture of those parts; and (III) technical documentation for those goods. The amendment is enacted under the Customs Act and Customs Tariff Act and takes effect from publication in the official Gazette.

Special Additional Excise Duty on diesel exports reduced; amended notification substitutes a lower export duty rate, effective immediately.
The Central Government amended Notification No. 04/2022-Central Excise by substituting the entry in the Table against the relevant serial number for diesel exports with a revised duty rate; the change is effected by Notification No. 31/2023-Central Excise and comes into force on the date specified in that notification.

Special Additional Excise Duty adjusted for petroleum crude production and aviation turbine fuel export, altering duty rates effective mid September.
The notification amends Notification No. 18/2022-Central Excise by substituting the column (4) tariff entries: increasing the per tonne duty for production of petroleum crude and reducing the per litre duty for export of aviation turbine fuel (ATF). The change is made under the stated statutory fiscal powers and comes into force on 16 September 2023.

Constitution of State Benches clarifies bench allocation and venue designations, effective upon official Gazette publication.
Constitution of State Benches establishes the number and locations of State Benches of the Goods and Services Tax Appellate Tribunal under Section 109(4) of the Central Goods and Services Tax Act, 2017, on the recommendation of the Goods and Services Tax Council, superseding earlier notifications, and taking effect from publication in the Gazette of India; locations marked 'Circuit' will operate as ordered by the President according to appeal volume.

Commencement dates under GST amendment: specified sections of the Andhra Pradesh Ordinance brought into force on appointed dates.
The Government, exercising powers under sub section (2) of section 1 of the Andhra Pradesh GST (Amendment) Ordinance No.10 of 2023, notified commencement dates: sections 2 to 24 (except sections 14 to 19) come into force on 1 October 2023, while sections 14 to 19 come into force on 1 August 2023.

GST notification rescission takes retrospective effect while preserving acts and omissions completed before the change.
The Governor of Assam, acting on the recommendations of the Council and under section 11(1) of the Assam Goods and Services Tax Act, 2017, rescinded the earlier State Tax (Rate) notification issued by the Finance (Taxation) Department. The rescission was subject to a saving clause for things done or omitted to be done before the rescission, and it was deemed to have come into force from 18 July 2022.

Fly ash products entry revised under Assam GST rate notification with retrospective effect.
Assam GST rate notification is amended by substituting the entry in the relevant table for certain fly ash products. The revised entry covers fly ash bricks, fly ash aggregates and fly ash blocks, replacing the earlier wording in the specified serial number of the notification. The amendment is made under the State tax and exemption powers under the Assam Goods and Services Tax framework and is given retrospective effect from 18 July 2022.

GST rate notification amendment inserts new serial entries for vegetable oils, coal, lignite and peat with retrospective effect.
Amendment to the Assam State Tax (Rate) notification revises the proviso reference to serial numbers 1AA and inserts new table entries for specified vegetable oils, fats and oils preparations, and certain solid fuels such as coal, lignite and peat. The notification is given retrospective effect from 18 July 2022.

GST rate amendment revises the prescribed entry to 6% with retrospective effect under the state tax notification.
The Assam Goods and Services Tax rate notification is further amended by substituting the entry against Sl. No. 1 in column (4) of the table with 6%. The amendment is given retrospective effect and is deemed to have come into force from 18 July 2022.

Pre-packaged and labelled goods excluded from Assam State Tax Rate exemptions through revised schedule entries.
Amends the Assam State Tax (Rate) notification by revising multiple Schedule entries to exclude goods that are pre-packaged and labelled from the specified exemptions or concessional treatment. The substituted entries cover several food and commodity categories, including curd, lassi, buttermilk, jaggery, khandsari sugar, murki, and other listed items, while also deleting certain schedule entries and correcting the mineral water description. The Explanation is substituted to define pre-packaged and labelled by reference to the Legal Metrology Act, 2009, with retrospective effect from 18 July 2022.

Goods transport agency services and residential dwelling rent entries revised under Assam GST rate notification with retrospective effect.
Amends the Assam GST State Tax (Rate) notification by revising entries in the exemption and tax liability table. The changes introduce a proviso for goods transport agency services supplied under forward charge, subject to registration, exercise of the forward charge option, issue of a tax invoice charging State Tax, and a prescribed declaration in Annexure III. The notification also inserts a new entry for renting of residential dwelling to a registered person and adds the declaration format for GTA suppliers. It is stated to take effect from 18 July 2022.

GST exemption amendments reshape postal, tourism, health-care and training service entries under the Assam State tax rate notification.
Amendments were made to the Assam State Tax rate notification by omitting and substituting multiple exemption entries, including postal, accommodation, warehousing, tour operator, health-care, and training-related services. A new exemption was inserted for certain low-value postal services, while tour operator services for foreign tourists were covered only to the extent attributable to services performed outside India, subject to specified calculation rules and a fifty per cent cap. The health-care, arts or culture coaching, and sports training entries were also revised, and the notification was given retrospective effect from 18 July 2022.

GST rate notification amendments revise transport, healthcare, and bio-medical waste service entries with GTA forward charge and credit limits.
Amendments were made to the Assam State Tax (Rate) notification to revise service tax entries for passenger transport, goods transport, GTA services, support services in transport, renting of goods carriages, healthcare services and bio-medical waste treatment. A revised framework was introduced for Goods Transport Agency services, including the forward charge option, prescribed declaration form, deadline for exercising the option, and restrictions on input tax credit. Definitions of print media, clinical establishment, health care services and goods transport agency were also inserted, and the changes were made effective from 18 July 2022.

GST threshold reduction alters turnover limit for registration, lowering the taxable turnover requirement effective from October.
Amendment substitutes the previously stated higher turnover limit with a lower turnover limit under the Assam Goods and Services Tax framework pursuant to sub rule (4) of rule 48 of the Assam GST Act, 2017; the substitution is effective from 1 October 2022 and the amendment is deemed issued on 1 August 2022 by notification amending Notification No. FTX.56/2017/Pt-II/545-ST dated 22 May 2020.

Registration suspension: deemed revocation upon furnishing pending returns; interest calculation and refund procedures clarified under GST rules.
Amendments to the Assam GST Rules provide that registration suspended under rule 21A for contraventions of section 29(2)(b) or (c) is deemed revoked on furnishing all pending returns unless cancelled under rule 22; add Duty Credit Scrips to valuation rules; require a declaration when invoices are issued outside rule 48 formats; mandate re credit to electronic credit ledger via Form GST PMT-03A where erroneous refunds are deposited through DRC-03; recognise UPI and IMPS as payment modes; establish rule 88B for interest computation on delayed tax and wrongful ITC utilisation; and revise refund withholding, transmission and related forms including system-generated RFD-01 handling.

Extension of limitation period allows issuance of recovery and refund orders and excludes pandemic interruption from limitation.
Extends the time-limit for issuance of recovery orders for unpaid or short-paid tax and wrongly availed input tax credit for the relevant 2017-18 tax period, and excludes the pandemic interruption period from computation of limitation both for issuance of orders to recover erroneous refunds and for filing refund applications; the exclusion is treated as effective from the start of the interruption period.

Notification amendment alters specified deadline to a later date and declares retrospective commencement from an earlier date.
Amendment under delegated taxation power substitutes the deadline in the fifth proviso of the earlier notification by replacing the earlier date with a new date; the amendment is promulgated by the Finance (Taxation) Department and is declared to have retrospective commencement from the specified earlier date.

Furnishing of Form GST CMP-08 statement required; compliance deadline set and amendment deemed effective from earlier July date.
A proviso is inserted requiring persons to furnish a statement of payment of self-assessed tax in Form GST CMP-08 for the quarter ending 30th June, 2022 by 31st July, 2022; the amendment is deemed effective from 5th July, 2022.

GST classification updated: Fly ash bricks, aggregates and blocks entry substituted, effective from mid July.
Substitution of the entry at serial number 4, column (3), to read "Fly ash bricks ; Fly ash aggregates ; Fly ash blocks" under the proviso to sub section (1) of section 10 of the Assam Goods and Services Tax Act, 2017; the amendment is deemed to have come into force from the 18th day of July, 2022 and updates the earlier notification dated 3 June 2019.