GST rate amendment reclassifies bricks, fly ash products and roofing tiles into the higher tax schedule.
Uttarakhand SGST rate structure was amended by omitting specified entries from Schedule I carrying 2.5% tax and inserting new entries into Schedule II carrying 6% tax. The amendments covered fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles. The notification was deemed to come into force from 1 April 2022.

Late fee waiver for delay in furnishing FORM GSTR-4 granted for the May-June filing window under GST notification amendment.
The Central Government, under section 128 of the Central Goods and Services Tax Act, 2017, amended Notification No. 73/2017 Central Tax by inserting a proviso that the late fee payable under section 47 for delay in furnishing FORM GSTR-4 for the relevant financial year shall stand waived for the designated filing window.

Extension of GST payment due date for QRMP taxpayers - April payment in FORM GST PMT-06 permitted until the extended deadline.
The Chief Commissioner, under the first proviso to sub-rule (3) of rule 61 of the Andhra Pradesh GST Rules and on GST Council recommendations, extends the due date for taxpayers under the QRMP Scheme to deposit tax in FORM GST PMT-06 for April 2022 until 27 May 2022.

Due date extension for GSTR-3B filing under AP GST Act granted following GST Council recommendation and rule-based authority.
Extension of the due date for furnishing returns in FORM GSTR-3B for April 2022 is authorised by the Chief Commissioner of State Tax for Andhra Pradesh on the recommendation of the Goods and Services Tax Council, exercising powers under section 39(6) of the Andhra Pradesh GST Act, 2017 read with rule 61(1) of the Andhra Pradesh GST Rules, 2017, and referencing a central government notification.

Appointment of Part time Members amended to substitute the first member and insert two additional part time members.
The Central Government, under sub section (3) of section 132, amends the rules on appointment of part time members to the National Financial Reporting Authority by substituting the first serial entry with a named official and inserting two additional named part time members after the seventh serial entry; the amendment is titled as the National Financial Reporting Authority appointment of Part time members (Amendment), Rules, 2022, and takes effect on publication in the Official Gazette.

Import registration requirement under Paper Import Monitoring System mandates online registration and registration number entry for paper imports.
Import policy for specified tariff lines of Chapter 48 is revised from Free to Free subject to compulsory registration under the Paper Import Monitoring System (PIMS). Importers must submit advance information online, obtain an automatic Registration Number upon payment of a registration fee, and enter that Registration Number in the Bill of Entry to enable customs clearance; multiple Bills of Entry are allowed against the same Registration Number within its validity for permitted quantity.

Aadhaar authentication exemption covers non citizens, government departments, local authorities, statutory bodies and public sector undertakings.
Notification exempts specified classes from sub-section (6B) and sub-section (6C) of section 25 of the Delhi GST Act, superseding the 2020 notification and applying prospectively. Exempted categories are non citizens; Central or State Government departments or establishments; local authorities; statutory bodies; Public Sector Undertakings; and persons applying for registration under the Act's specified registration provision.

Special Economic Zone expansion: additional area notified for biotechnology SEZ, increasing total SEZ area and updating survey parcels.
Under the Special Economic Zones Act and rule 8, the Central Government notified inclusion of an additional 1.1400 hectares into the Biotechnology SEZ at Manjari Budruk, Pune, increasing the total notified SEZ area to 22.4226 hectares and specifying the survey numbers and hectare allocations for the added parcels.

Extension of GST payment deadline: FORM GST PMT-06 for April now payable until 27 May under section 39 proviso.
The due date for deposit of tax payable in FORM GST PMT-06 for April 2022 is extended until 27 May 2022. The extension covers tax payable under the proviso to sub section (7) of section 39 of the Mizoram GST Act, 2017 and is made under the first proviso to sub rule (3) of rule 61 of the Mizoram GST Rules, 2017, on the recommendation of the Council.

Inland Container Depot designation expanded to include Village Kheda, Pithampur for unloading imports and loading exports.
The Central Board of Indirect Taxes and Customs, exercising powers under clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962, amends Notification No. 12/97-Customs (N.T.) by inserting an item designating Village Kheda, Pithampur as an inland container depot for the unloading of imported goods and the loading of export goods against the entry for Madhya Pradesh in the Table.

Tariff Rate Quota for crude oil imports exempts customs duty and AIDC for allocated quota under DGFT authorization.
Provides a global Tariff Rate Quota for crude soybean oil and crude sunflower seed oil, exempting the TRQ quantities from customs duty and the Agriculture Infrastructure and Development Cess, subject to allocation under the Handbook of Procedures, electronic TRQ authorizations containing importer details and validity, transmission into the customs electronic system, and imports permitted only upon electronic debiting; effective 25 May 2022 and applicable for the listed goods until 31 March 2023.

Anti-dumping duty on ceramic tableware and kitchenware from China expanded to cover circumvention and Malaysia-origin imports.
The Central Government continues imposition of anti-dumping duty on "Ceramic Tableware and Kitchenware, excluding knives and toilet items" from the People's Republic of China and on goods declared as originating in Malaysia, following findings of continued dumping, injury and circumvention. Duties are prescribed per metric tonne in US Dollars as set out in the Table, payable in Indian currency, effective for five years from Gazette publication, with exchange rate for computation determined by notified Customs Act rates and the bill of entry date as the relevant date.

Anti-dumping duty on decor paper from China updated to specify producer-specific duties and defined product scope.
The Central Government substituted the duty table in Notification No. 77/2021-Customs(ADD), specifying anti-dumping duties on Decor Paper imported into India, identifying tariff headings, country of origin/export, named Chinese producers with producer-specific duty rates in US dollars per metric ton, and residual rates for other producers or exports from other countries; the product is defined by physical characteristics, included product types and uses, and expressly excludes printed ready-to-use decor paper.

Export restriction on sugar: exports permitted only with specific DFPD permission; EU and USA quota shipments excluded.
Export of sugar (raw, refined and white) is reclassified as restricted under ITC (HS) Schedule II effective 1 June 2022; exports require specific permission from the Directorate of Sugar, Department of Food and Public Distribution, with procedural details to be notified separately. Exports under CXL and TRQ quotas to the EU and USA are exempt from this restriction.

Classification of courses as financial service: foreign university programs in Financial Management, FinTech and STEM within IFSC notified.
Central Government, under the International Financial Services Centres Authority Act, 2019, notifies that courses offered by foreign universities or foreign institutions in the International Financial Services Centre in Financial Management, FinTech, Science, Technology, Engineering and Mathematics are designated as a financial service, and the notification takes effect upon publication in the Official Gazette.

Import prohibition of Oxytocin maintained; reference standards allowed for testing only with a regulatory test license.
The notification amends import policy entries in Chapters 29 and 30 of ITC (HS) 2022 to declare import of Oxytocin Prohibited for specified HS codes (including 29371900, 29372900, 29379019, 29379090 and all eight digit codes under 3004). It creates a limited exception permitting import of Oxytocin reference standards exclusively for test and analysis upon submission of a Test License issued by the drug regulatory authority.

Export duty increase on select steel tariff items; substituted table entries alter duty treatment and take immediate effect.
Amends Notification No. 27/2011-Customs by omitting S. No. 20A and substituting entries and export duty rates for S. Nos. 23, 48, 54, 55, 56 (replaced by two entries for headings 7210 and 7212), 57 and 58. Issued under section 25(1) of the Customs Act, 1962, the notification effects textual substitution within the principal notification's Table and takes effect on 22nd May, 2022.

Export duty increase mandates higher rates on specified flat-rolled and bar steel products, effective immediately.
The notification amends the Second Schedule of the Customs Tariff Act by substituting higher export duty entries for specified serial numbers (including raising duties to 50% for two entries), revising the description for a flat-rolled iron/non-alloy steel entry, and inserting new entries for stainless and alloy steel products with specified export duty rates, effective on the prescribed commencement date.

Agriculture Infrastructure and Development Cess amended to exempt anthracite and coking coal from cess effective late May.
Amendment to Notification No. 11/2021 Customs adds Serial No. 10A under tariff heading 2701 to specify (a) Anthracite/Pulverized Coal Injection (PCI) coal and (b) Coking coal with an effective Agriculture Infrastructure and Development Cess rate of Nil, enacted under section 25 of the Customs Act, 1962 read with section 124 of the Finance Act, 2021, published as Notification No. 27/2022 Customs and coming into effect on the stated commencement date.

Customs duty rates revised: new tariff entries added for coal, coke, naphtha, propylene oxide and ferro nickel, effective shortly.
The Central Government amends Notification No. 50/2017 Customs by inserting new table entries: specified anthracite/PCI coal and coking coal, coke and semi coke, and ferro nickel at nil duty; naphtha at a concessional rate; and methyloxirane (propylene oxide) at a specified duty. It also substitutes the entry for a listed serial number to "All goods." The amendments are made under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and take effect from the stated operative date.