Proper officer designation added: Deputy or Assistant Director of Revenue Intelligence authorised for specified investigative powers, effective on publication.
Amendment inserts a new Table entry designating the Deputy Director of Revenue Intelligence or the Assistant Director of Revenue Intelligence as the recognised proper officer for the cited statutory provision, thereby modifying Notification No.26/2022-Customs (NT.). The change is effected under specified powers of the Central Board of Indirect Taxes and Customs and is effective from the date of its publication in the Official Gazette.

Tariff value fixation for specified imports amended via notification replacing customs tariff tables, effective from mid July.
Central Board of Indirect Taxes and Customs amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1, TABLE-2 and TABLE-3 to fix tariff values in US dollars for specified imports: edible oils (various palm and soybean oil categories), brass scrap (all grades), gold and silver in defined forms, and areca nuts. The entries record the applicable tariff values (several noted as unchanged) and include explanatory definitions for certain precious-metal entries. The amendment is effective from 14 July 2022.

Residential dwelling rentals and GTA forward-charge declarations reshape reverse-charge GST liability for registered business recipients.
The goods transport agency entry excludes suppliers registered under the CGST Act who opt for forward-charge taxation, issue tax invoices at applicable rates, and make the prescribed Annexure III declaration. Renting a residential dwelling to a registered person is inserted as a reverse-charge taxable category, with any person as supplier and the registered person as recipient. Annexure III records the GTA supplier's registration and forward-charge option for the relevant financial year.

Integrated tax exemption withdrawal removes IGST relief on research equipment imports for public-funded institutions.
The amendment deletes the words "and from the whole of integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act" from Notification No. 51/96-Customs, removing the exemption from integrated tax on the specified imports; the change is effected under powers in the Customs Act and the Customs Tariff Act and comes into force on the eighteenth day of July, 2022.

Scope of exemption expanded to permit additional entities to import specified defence equipment under the customs notification.
The notification amends Notification No. 19/2019-Customs by substituting the opening paragraph to expand eligible importers: in addition to the Ministry of Defence, Defence forces, Defence Public Sector Units and other Public Sector Units, the words "or any other entity" are added so that such entities may import specified defence equipment and parts under the exemption. The amendment is effected under statutory powers and is effective from 18th July, 2022.

Customs duty exemption grants duty-free import for DEC tablets with certificate for filariasis control programmes.
Inserting serial 213A into Notification No. 50/2017 exempts Diethylcarbamazine (DEC) tablets from customs duty and IGST (NIL). The Table entry for S. No. 404 is amended to substitute column (5) with 12% IGST. The Annexure adds a condition that importers must produce a certificate from an officer not below Deputy Secretary in the Ministry of Health and Family Welfare certifying supply free of cost for the National Filaria Control Programme or other centrally sponsored filariasis programmes to avail the exemption.

Amendment to GST notification updates listed goods to include fly ash bricks, aggregates and blocks, affecting compliance scope.
Under the proviso to sub section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017, the State Government substitutes the column (3) entry at serial number 4 in Notification No. 14/2019 State Tax with the items Fly ash bricks; Fly ash aggregates; Fly ash blocks, and specifies the date from which the substitution takes effect.

Fly ash product entry is revised to specify bricks, aggregates and blocks from the prescribed commencement date.
The amendment is confined to the entry in column (3) against serial number 4 and operates by substitution. The substituted goods entry expressly covers fly ash bricks, fly ash aggregates and fly ash blocks. This revised entry takes effect on 18 July 2022, replacing the previously applicable column (3) entry for that serial number.

Composition scheme change: fly ash bricks, aggregates and blocks added to the composition notification list under GST.
The Central Government, under the proviso to section 10(1) of the CGST Act, substitutes the TABLE entry against serial number 4 in Notification No. 14/2019-Central Tax to read: Fly ash bricks; Fly ash aggregates; Fly ash blocks, thereby amending the composition scheme list by formal notification.

Amendment to SGST notification substitutes the listed fly ash product descriptions, altering taxable goods classification.
The notification substitutes the entry in column (3) against serial number 4 of Notification No. 10/2019 State Tax to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", effected under the statutory authority of sub section (2) of section 23 of the Sikkim Goods and Services Tax Act, 2017 and coming into force on 18th July, 2022.

Scope of exemption from registration modified to include fly ash bricks, aggregates and blocks under the GST notification.
The Central Government amends the Table in Notification No. 10/2019-Central Tax by substituting, against the specified serial number, the entry "Fly ash bricks; Fly ash aggregates; Fly ash blocks," the amendment to come into force on the notification's stated effective date.

Rescission of tax notification withdraws prior GST rate notice, subject to actions taken before rescission.
Rescission of a State Finance Department tax rate notification under the Goods and Services Tax Act withdraws the earlier notification while preserving legal effects of actions or omissions occurring before the rescission; the rescission is given a fixed commencement date to determine its prospective operability.

State GST exemption notification rescission preserves prior actions and omissions while withdrawing the earlier notification prospectively.
The Arunachal Pradesh Government rescinds Notification No. 45/2017-State Tax (Rate) under its statutory exemption power and on the Council's recommendations. The rescission preserves actions already taken and omissions occurring before its commencement, and takes effect on 18 July 2022.

Rescission of concessional GST rate ends lower-rated supply treatment for scientific and technical equipment to publicly funded research institutions.
The Central Government, on the recommendations of the Council and under its rate setting power, rescinds Notification No. 45/2017 Central Tax (Rate) that granted a concessional GST rate on scientific and technical equipment supplied to publicly funded research institutions; the rescission is subject to a savings clause preserving things done or omitted before the rescission and takes effect on the specified commencement date.

Rescission of UTGST rate notification: prior rates revoked, subject to actions taken before rescission from notified date
The Government, exercising statutory authority under the Union Territory GST framework and acting on the Council's recommendation, rescinds Notification No. 45/2017-Union Territory Tax (Rate), subject to a savings clause preserving things done or omitted before rescission; the rescission takes effect on the notified commencement date.

Concessional IGST rate rescinded, ending preferential tax treatment for scientific and technical equipment supplied to public funded research institutions.
Rescission of the concessional Integrated Goods and Services Tax regime for specified scientific and technical equipment supplied to public funded research institutions by withdrawing Notification No. 47/2017-Integrated Tax (Rate). The rescission removes the concessional IGST rate for such supplies, takes effect on the notified commencement date, and preserves actions done or omitted before the rescission.

GST rate amendment: substitution of entry to include fly ash bricks, fly ash aggregates and fly ash blocks effective on notification.
Amendment substitutes, in Notification No. 02/2022-State Tax (Rate) against Sl. No. 1 column (3), the entry with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; issued under the State Government's powers and taking effect on the notified commencement date.

GST rate notification amendment substitutes the specified goods entry for fly ash bricks, aggregates and blocks from its effective date.
Arunachal Pradesh substitutes the goods description at serial number 1, column (3), of the State Tax (Rate) Table. The entry now covers fly ash bricks, fly ash aggregates, and fly ash blocks. Made under statutory powers in the Arunachal Pradesh Goods and Services Tax Act, 2017, on the Council's recommendations, the substitution takes effect on 18 July 2022.

Concessional IGST on fly ash bricks, aggregates and blocks follows a non availment of input tax credit condition.
The notification amends the earlier IGST rate notification by substituting the table entry to read "Fly ash bricks; Fly ash aggregates; Fly ash blocks", thereby clarifying the concessional IGST treatment for interstate supplies of these fly ash products, subject to the condition that input tax credit is not availed.

UTGST rate amendment substitutes specified fly ash products in the taxable schedule, altering applicable rate entries.
Amendment to the UTGST rate notification substitutes the entry against Sl. No. 1 in the Table, replacing the column (3) description with "Fly ash bricks; Fly ash aggregates; Fly ash blocks"; the amendment is issued under the powers conferred by the UTGST and CGST legislation and comes into force on the 18th day of July, 2022.