Name substitution in customs exemption notification: De Beers India Pvt Ltd replaces prior listed entity for the designated serial entry.
Amendment under section 25 of the Customs Act, 1962 substitutes the Table entry at serial number 3 in Notification No. 40/2015 Customs, replacing the previously listed entity with "De Beers India Private Ltd, Surat, Gujarat, India," thereby effecting a change in the designated beneficiary recorded in the exemption schedule.

Voluntary liquidation timelines and compliance certificate requirements revised, updating stakeholder list, form and submission obligations for liquidators.
The amendment revises procedural references and terminology, shortens and extends specific liquidator timelines depending on creditor approval, requires a prompt stakeholder list where no claims are received, replaces form references and inserts a detailed compliance certificate form that the liquidator must submit with the dissolution application to the Adjudicating Authority, setting out realizations, distributions, deviations, avoidance applications, record preservation and a certification of accuracy.

GST schedule amendment adds fly ash bricks, building bricks and roofing tiles to the notified goods list, effective from April.
The State Government amends the Odisha GST notification to insert, after serial number 3, four tariff entries with HSN codes covering 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. The amendment is incorporated into Notification No. 8241-FIN-CTI-TAX-0043/2017 and is deemed effective from 1 April 2022.

GST notification amendment expands state GST classification to include specified brick and tile products under the schedule.
The State Government amends the Odisha GST notification by inserting specified brick and tile products-including fly ash bricks or fly ash aggregate with high fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-into the annexure table after the existing serial entry, thereby integrating those goods into the state GST classification and levy framework; the amendment is deemed to have come into force from the commencement date stated in the notification.

Concessional SGST rate on specified brick supplies is available only if input tax credit is not availed and reversed.
Concessional State GST applies to intra state supplies of specified bricks and earthen roofing tiles where suppliers have not availed input tax credit on goods or services used exclusively for those supplies and have reversed any partly used input tax credit as if the supplies were exempt; the tariff interpretation follows the First Schedule to the Customs Tariff Act and the concession is effective from the first day of April, 2022.

GST rate change: specified building materials reclassified to a higher tax schedule, effective from the start of April.
Amendment to an Odisha GST notification removes specified serial entries from Schedule I (lower rate) and inserts new serial entries into Schedule II (higher rate) listing fly ash bricks or fly ash aggregate with high fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is issued under section 9(1) and section 15(5) of the Odisha GST Act and is deemed to have come into force on 1 April 2022.

Composition notification amended to add specified brick and tile HSN entries, expanding covered goods effective from April.
Amendment to the composition notification under the proviso to sub-section (1) of section 10 inserts four Table entries: HSN 6815 (fly ash bricks or fly ash aggregate with 90% or more fly ash content; fly ash blocks), HSN 6901 00 10 (bricks of fossil meals or similar siliceous earths), HSN 6904 10 00 (building bricks), and HSN 6905 10 00 (earthen or roofing tiles); effective from 1 April 2022.

State GST amendment adds fly ash bricks, building bricks and roofing tiles to the notified taxable goods table.
The amendment inserts four entries into the Table of Notification No.10/2019 State Tax after serial number 3, expressly adding specified categories of bricks and tiles-notably 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 associated tariff identifiers. The modification takes effect from the 1st day of April, 2022 and is issued by the Taxation Department of Mizoram under statutory powers.

e-Dispute Resolution Scheme provides electronic dispute resolution with waiver of penalty and immunity upon compliance.
The Scheme provides an electronic dispute resolution process where eligible assessees file applications in Form No. 34BC through a designated portal or registered email; the Dispute Resolution Committee screens applications, issues show-cause notices, permits responses and video hearings, calls for records and reports, and may modify specified orders or grant waiver of penalty and immunity under rule 44DAC upon proof of payment. Proceedings are conducted and communicated exclusively by electronic means to the extent feasible, orders are authenticated digitally, and termination or exclusion consequences apply for non-cooperation or non-payment.

Dispute Resolution Committee established to resolve specified income-tax disputes; enables penalty waiver and immunity subject to conditions.
Establishes regional Dispute Resolution Committees composed of two retired IRS officers and one serving senior officer, appointed for three years, to resolve specified income-tax disputes. Applications must be filed in Form No. 34BC with a fee and required particulars; committees may grant penalty waivers or immunity from prosecution subject to payment of tax on returned income, cooperation, and other conditions, but immunity is unavailable if prosecution had already commenced and may be withdrawn for non compliance. Definitions set the scope of "specified order" and applicant eligibility.

Concessional GST rate for specified bricks conditional on non availment or reversal of input tax credit under GST rules.
Concessional state tax is granted for intrastate supplies of specified bricks, blocks and roofing tiles when suppliers do not avail input tax credit; where inputs are used partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supply were exempt, applying the reversal rules under the GST provisions, and tariff classifications are to be interpreted with reference to the First Schedule to the Customs Tariff Act.

GST rate amendment reclassifies certain brick and roofing products into higher state tax rate, changing applicable tax schedule.
Notification reallocates specified building-material items by removing certain serial entries from the Schedule I 2.5% list and inserting defined tariff descriptions for bricks, blocks and roofing tiles into Schedule II 6%, thereby changing their state tax classification; the amendment is issued under the statutory authority on Council recommendation and declares an operative commencement for the revised rates.

Corrigendum to Customs notification corrects textual errors, replacing several instances of 'by' with 'to' and revising office name.
Corrigendum to Notification No. 29/2022 Customs (N.T.), S.O.1545(E), amends the Gazette text by changing "Revenue Intelligence" to Revenue Intelligence, Mumbai, substituting "or by" with "and" in one place, and replacing multiple instances of "by" with "to" at the listed page and line references; issued by the Department of Revenue and signed by the Under Secretary.

Notification corrigendum clarifying clause numbering and inserting a textual amendment to ensure accurate customs notification references.
Corrigendum to Notification No. 28/2022 Customs amends printed references: at page 37, line 43 "(viii)" is to be read as "(v)"; at page 38, line 5 "(ix)" is to be read as "(vi)"; and at page 38, line 5 "Deputy" is to be read as "(vi) Deputy".

Corrigendum to customs notification: textual corrections replace printed phrases to amend published wording without changing substance.
Corrigendum directs limited textual corrections to a customs notification published in the Gazette, replacing the printed phrases "under sub-sections" and "under sub-section" with "sub-sections" and "sub-section" at specified page and line locations; the change is an erratum issued by the Department of Revenue and does not modify substantive regulatory provisions.

Correction of numbering in a customs notification: textual references are revised to align clause identifiers accordingly.
Administrative corrigendum prescribing replacement of mislabelled parenthetical Roman numeral references across specified pages and lines of Notification No. 26/2022-Customs (N.T.), aligning clause identifiers in the published Gazette without altering substantive provisions.

Correction of customs notification changes operative term 'to' to 'over', altering the textual scope of the provision.
Corrigendum directs that, in Notification No. 25/2022 Customs (N.T.) dated 31st March, 2022, the word "to" in the specified line shall be read as "over", effecting a textual correction to the published provision.

Corrigendum corrects customs notification office designation, port name, and clause numbering to reflect accurate text.
Corrigendum to Notification No. 24/2022-Customs (N.T.) inserts Commissioner of Customs (Audit), Mumbai, corrects the reference "Mumbai II" to "Nhava Sheva", and renumbers specified items so that "(4)" reads "(3)" and successive subparagraphs "(i)", "(ii)", "(iii)" read respectively as "(ii)", "(iii)", "(iv)" to rectify the published text.

Corrigendum to customs notification: officer designation amended and extensive clause renumbering implemented across the document.
The corrigendum amends specific wording and clause labels in the published customs notification: it replaces the word 'Joint' with 'Assistant' after the reference to Deputy Commissioner of Customs, adjusts the Commissioner of Customs phrase to 'Commissioner of Customs, as the case may be', and implements multiple clerical renumberings and relabellings of numeral markers (including correcting a duplicated "(i) (i)" to "(i)") at the listed page and line locations.

GST corrigendum: replaces intra-district movement wording with inter-district movement in specified notification table entries clarifying scope
Corrigendum directs that in column (2), against serial numbers 2, 3 and 4 of the TABLE, the words "Intra-district movement" shall be read as "Inter-district movement", amending the territorial description in the specified notification entries.