Inland container depot designation: Balli authorised for unloading imported goods and loading export goods in Goa.
The Central Board of Indirect Taxes and Customs amends Notification No. 12/97-Customs (N.T.) by inserting Balli in the Table for the State of Goa as an inland container depot entry expressly permitting the unloading of imported goods and the loading of export goods, thereby expanding authorised inland container depot locations under the notification.

Custody of silver instruments extended under custodian regulations, with prior Board approval required for providing custodial services to mutual funds.
The amendments extend custody definitions and obligations in the Custodian Regulations, 1996 to include "silver or silver related instruments" alongside gold instruments across regulation 2, regulation 6(1)(ba), regulation 8 and regulation 15. A new sub regulation in regulation 8 requires custodians registered at commencement to obtain prior Board approval before providing custodial services for silver or silver related instruments held by a mutual fund, and textual insertions ensure consistent custody references for silver in provisos and clauses addressing assets and exchange traded fund schemes.

Transmission of securities: new documentary regime for nominee and legal heir claims, with indemnity and threshold safeguards.
Amendment adds transmission to transfer provisions and prescribes documentary requirements for transmission: for single name with nomination, a signed transmission request by the nominee, death certificate (original or attested copy) and nominee's PAN; for single name without nomination, notarized affidavit by legal heirs or applicable succession documents, signed transmission request, death certificate, claimants' PAN, attested succession instrument or equivalent with accompanying notarized indemnity bond and, where applicable, No Objection from non claimants; alternative no objection/family settlement plus indemnity bond allowed for lower value cases; listed entity may raise the value threshold.

Input tax credit matching and detention penalty recovery now require supplier reporting, recipient communication, auction procedures, and attachment objections.
Input tax credit on invoices or debit notes requiring outward-supply reporting may be availed only where the supplier has furnished the details in FORM GSTR-1 or through the invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR-2B. Rule 144A establishes recovery of unpaid detention-related penalty through auction or e-auction of detained or seized goods or conveyances, subject to release on payment before auction notice and special treatment for perishable, hazardous, or depreciating goods. Provisional-attachment procedures prescribe service of the attachment order and FORM GST DRC-22A for objections.

Corrigendum to notification: correction of Hindi monetary expression alters stated amount in tax notification text.
Corrigendum corrects a numerical expression in the Hindi text of Notification No. 37/2022 by substituting the previously published larger Hindi monetary phrase with the smaller, intended Hindi phrase to align the Hindi wording with the intended amount in the notification.

Concessional GST on bricks subject to prohibition on claiming input tax credit and mandated ITC reversal obligations.
The Government of Andhra Pradesh grants a concessional State GST rate on specified intra state supplies of bricks, blocks and roofing tiles under identified Customs Tariff headings, subject to the condition that suppliers do not take input tax credit on goods or services used exclusively for such supplies and that any partly used inputs trigger reversal of credit as if the supply were exempt under subsection (2) of section 17 of the Andhra Pradesh GST Act.

GST rate reclassification moves specified brick and tile products into a higher-rate schedule, altering prior low-rate entries.
The Government amends the GST notification Go.Ms.No.258 to omit serial numbers 225B-228 from Schedule I (2.5%) and to insert serials 176B-176E into Schedule II (6%), adding specified commodity codes and descriptions for fly ash bricks, bricks of fossil meals, building bricks and earthen or roofing tiles; the amendment takes effect from 1 April 2022.

GST classification updated: fly ash bricks and specified building bricks and tiles newly inserted into notified tariff entries.
Amendment to Go.Ms.No.254 under the proviso to sub-section (1) of section 10 of the Andhra Pradesh GST Act inserts new Table entries classifying fly ash bricks or fly ash aggregate with ninety 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 into the notified list of goods. The amendment, made on GST Council recommendation, is published in the Gazette and is effective from the first day of April, 2022.

GST notification amendment adds specified brick and tile products to the notified list, effective from April first.
The Government of Andhra Pradesh, relying on powers to amend notifications and the GST Council's recommendation, inserts four entries into Go.Ms.No.252 (20.03.2019) identifying specified masonry and roofing products-fly ash bricks/aggregate and fly ash blocks (6815); bricks of fossil meals or similar siliceous earths (6901 00 10); building bricks (6904 10 00); and earthen/roofing tiles (6905 10 00)-and declares the amendment effective from 1 April 2022.

Official designations under the value added tax regime continue for officers administering the Act and rules.
Officers appointed under the Uttar Pradesh Value Added Tax Act, 2008 and the rules made thereunder are to continue using the designations mentioned in that Act and the rules for purposes of administering the said Act and rules, notwithstanding anything contained in any other notification issued under any other Act. The clarification is issued in the public interest and takes immediate effect.

Designation of Special Courts under income tax and black money statutes assigns territorial jurisdiction for specified areas.
The Central Government, in consultation with the High Court's Chief Justice, designates eight specified Magistrate and Chief Judicial Magistrate courts in Madhya Pradesh as Special Courts to exercise jurisdiction over offences under the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, assigning each court defined groups of districts to establish territorial jurisdiction for investigation and trial.

Designation of Special Courts for tax and black money matters enables specified local courts to try offences under relevant statutes.
Central Government, in consultation with the Chief Justice of the High Court of Andhra Pradesh, designates specified Chief Metropolitan Magistrate and Chief Judicial Magistrate courts as Special Court for the purpose of trying offences under the Income-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, with a table mapping thirteen courts to their territorial jurisdictions in Andhra Pradesh.

Investment eligibility expanded: authorised payment system operators may invest in ONDC instruments to enable interoperable digital commerce.
The rules add clause (vb) to rule 17C permitting investment by a person authorised under the Payment and Settlement Systems Act in the equity share capital, bonds or debentures of Open Network for Digital Commerce Ltd to participate in network-based open protocol models enabling digital commerce and interoperable digital payments in India.

GST notification amendment adds fly ash bricks and building tiles to the state tax goods list.
The Governor, under the proviso to sub section (1) of section 10 of the Himachal Pradesh Goods and Services Tax Act, 2017, amends Notification No. 14/2019 State Tax by inserting four new table entries after serial number 3 specifying HSN codes and descriptions for fly ash bricks or fly ash aggregate with ninety 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.

GST classification update adds specific brick and tile goods to the state tax schedule, altering taxable items.
The notification amends the state GST table by inserting four entries after serial number 3 identifying fly ash bricks or fly ash aggregate with 90 per cent or more fly ash content and fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles with their tariff headings; the amendment is effective from the first day of April, 2022.

GST officer appointments under Uttar Pradesh tax law align existing commercial tax posts with State Tax roles immediately.
Power under section 3 of the Uttar Pradesh Goods and Services Tax Act, 2017 was used to appoint officers posted in the Department of Commercial Taxes under the Uttar Pradesh Value Added Tax Act, 2008 as officers for the GST regime. The notification aligns existing posts with corresponding State Tax posts, including Commissioner, Additional Commissioner Grade-1, Additional Commissioner Grade-2, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, and Commercial Tax Officer, who are appointed as Commissioner, State Tax; Additional Commissioner Grade-1, State Tax; Additional Commissioner Grade-2, State Tax; Joint Commissioner, State Tax; Deputy Commissioner, State Tax; Assistant Commissioner, State Tax; and State Tax Officer. It takes effect immediately.

Concessional GST rate for specified bricks subject to restriction on input tax credit and reversal obligations.
Provides a concessional intra state tax rate for specified bricks and roofing tiles contingent on not availing input tax credit: no ITC may be taken for goods or services used exclusively in supplying such goods, and any partly claimed ITC must be reversed as if the supply were exempt in line with reversal provisions corresponding to section 17(2); the reduced rate applies to listed tariff items subject to these conditions and the notification's commencement.

Concessional GST rate for specified bricks permitted intrastate when supplier does not claim input tax credit.
A concessional state tax rate is prescribed for intra-state supplies of specified bricks and tiles, conditional on the supplier not availing input tax credit for inputs and services used exclusively for those supplies; where inputs or services are used partly for these supplies and partly for other taxable supplies, the supplier must reverse input tax credit as if the supply were exempt, following the statutory reversal mechanism and interpretive rules of the Customs Tariff Schedule. The concession is effective from the start of the fiscal year.

GST rate amendment: Himachal Pradesh revises state tax schedules, removing some lower-rated items and adding building material entries.
The Governor, on the Council's recommendation under the Himachal Pradesh GST Act, amends Notification No. 1/2017-State Tax (Rate) by omitting serial numbers 225B-228 from Schedule I (2.5%) and inserting new serial numbers 176B-176E in Schedule II (6%) to classify specified fly ash bricks, siliceous-earth bricks, building bricks, and earthen or roofing tiles.

GST rate amendment: reclassification of certain bricks and tiles changes state tax grouping, effective from April.
The notification omits serial numbers 225B, 226, 227 and 228 from Schedule I and inserts serials 176B-176E after 176A in Schedule II to reclassify specified bricks, blocks and roofing tiles into the listed entries with their tariff descriptions and HSN references; the amendment is issued under the Jharkhand GST Act and is effective from the first day of April, 2022.