GST rate revision moves specified building bricks and tiles into a lower tax slab, changing applicable state tax treatment.
Amendment revises State GST schedules to remove certain lower-rate entries and insert specified descriptions for fly ash bricks, fly ash aggregate, fossil meal bricks, building bricks and earthen or roofing tiles into a higher-rate schedule, thereby reclassifying those goods for GST purposes and changing their applicable state tax treatment, effective from the commencement date specified in the notification.

Concessional GST rate on intra state bricks allowed where input tax credit is not claimed and credit reversal rules apply.
Grants a reduced State GST rate for specified intra state supplies of bricks and related items, subject to conditions: suppliers must not take input tax credit on goods or services used exclusively for those supplies, and 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; tariff classification follows the First Schedule to the Customs Tariff Act and the notification's reduced rate applies only to the portion of tax up to that rate.

State GST notification amendment adds brick and tile goods to the notified goods list, effective April.
Amendment to Notification No.14/2019 State Tax adds four entries to the notification Table after serial number 3, inserting: 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 10(1) of the Meghalaya GST Act, 2017 and comes into force on 1 April 2022.

Foreign Trade Policy extension: FTP 2015-2020 validity extended until 30 September, maintaining the existing policy framework.
The Foreign Trade Policy 2015-2020's temporal application clause in paragraph 1.01 is amended to substitute the prior expiry date with 30 September 2022, thereby extending the policy's validity and continuing its operative provisions with immediate effect by notification of the Directorate General of Foreign Trade.

Notification amendment adds specific brick and tile products to the GST tariff schedule, altering goods classification.
The notification inserts four new tariff entries into the Table of the earlier Goa GST notification, adding fly ash bricks or fly ash aggregate and fly ash blocks (6815), bricks of fossil meals or similar siliceous earths (6901 00 10), building bricks (6904 10 00), and earthen or roofing tiles (6905 10 00). The amendment is made under the proviso to sub section (1) of section 10 of the Goa Goods and Services Tax Act, 2017 and takes effect on 1 April 2022.

Amendment to GST schedule adds specified brick and tile products to the notified list affecting tax treatment.
The notification inserts four HSN-coded entries into the GST table to add 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, thereby modifying Government notification No. 38/1/2017- Fin(R&C)(95) to expand the list of covered goods.

Concessional GST rate for specified bricks and tiles granted subject to non availment or reversal of input tax credit.
Notification provides a concessional State GST rate for intra state supplies of specified bricks, blocks and roofing tiles under listed tariff headings, conditional on non availment of input tax credit for goods or services used exclusively for such supplies and on reversing attributable input tax credit where inputs are used partly for those supplies, with tariff classification governed by the Customs Tariff Schedule and the notification effective from the stated commencement date.

GST rate amendment: specific brick and tile products reclassified into different rate schedule and certain entries removed.
The Goa GST rate notification under sub section (1) of section 9 amends prior schedules by omitting specified serial numbers from Schedule I 2.5% and inserting new entries in Schedule II 6% for fly ash bricks/aggregate and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles; the amendment is effective from 1 April 2022.

Tariff value fixation for imports: revised tariff values prescribed for specified edible oils, metals, and areca nut.
The Central Board of Indirect Taxes & Customs, exercising powers under sub-section (2) of section 14 of the Customs Act, 1962, substitutes revised Tables 1-3 in the principal non-tariff notification to fix tariff values for specified imported goods (including edible oils, brass scrap, gold, silver, and areca nut) and prescribes the applicable tariff values per specified units for each listed commodity.

Confiscation procedure: document transfer to entry or highest-value customs station after inquiry enables further action under customs law.
Where goods were entered and assessed but are outside the alternate remedial provision due to absence of duty shortfall, the officer conducting inquiry or investigation shall transfer relevant documents and a written report for further action to the customs officer at the customs station where the entry was made; in cases of multiple jurisdictions, transfer shall be to the customs station shown to have the highest value of goods in the report. The notification is effective from publication in the Official Gazette.

Assignment of pending customs adjudication notices to designated officers under prescribed hierarchical limits and jurisdictional rules.
Specifies assignment of pending customs adjudication notices from proceedings under chapters XIIA or XIII pending on commencement of the Finance Act, 2022: in multiple jurisdictions certain matters before Additional Director General (Adjudication), Directorate of Revenue Intelligence, Delhi and Mumbai are assigned to the respective Commissioner of Customs (Adjudication); other matters remain with the appointed adjudicating officer or as assigned under Board notifications. For other cases, adjudication is allocated among Deputy/Assistant Commissioners, Additional/Joint Commissioners, and Principal/Commissioner of Customs by prescribed hierarchical limits, with similar allocation rules for drawback claims. The notification is effective from publication in the Official Gazette.

Proper officer appointment assigns national jurisdiction to designated customs officers for transferred multi-jurisdiction reports and enforcement.
The Central Board appoints specified Customs officers as the proper officer to receive transferred inquiry, investigation or audit reports in multiple-jurisdiction cases, assigning nationwide jurisdiction and empowering them to exercise assessment, refund, drawback and enforcement powers under the Customs Act; officers are designated by case-type and aggregate amount bands (lower, intermediate, unlimited) as Assistant/Deputy Commissioner, Additional/Joint Commissioner, or Commissioner/Principal Commissioner respectively, effective on publication in the Official Gazette.

Faceless assessment appointments enable designated customs officers to act as proper officers for electronically assigned bills of entry nationwide.
The Central Board appoints specified customs officers - appraisers, Superintendent Customs (Preventive), Central Excise officers posted to customs stations, and Deputy or Assistant Commissioners - as proper officers to perform the functions listed in the Table for bills of entry assigned to them in the customs automated system, covering statutory examination, adjudication and clearance-related duties for electronically presented bills of entry.

Proper officer designation under Customs Act assigns officer ranks to exercise listed statutory customs functions, clarifying delegation and supersession.
Designation of proper officer under the Customs Act assigns specified officer ranks and officers above them in rank to exercise enumerated enforcement, assessment, examination, clearance and intelligence functions at ports, airports, land customs stations, warehouses and preventive posts. The notification supersedes the earlier instrument insofar as stated and provides that assigned functions (other than at the highest Commissioner level) are to be exercised pursuant to the statutory delegation mechanism; it comes into force on publication in the Official Gazette.

Appointment of Revenue Intelligence officers confers customs powers nationwide on specified DRI ranks under the Customs Act.
The Central Board of Indirect Taxes and Customs appoints the Principal Director General or Director General of Revenue Intelligence and specified DRI officers as officers of customs, conferring on them the classes and powers of corresponding customs authorities (Principal Chief Commissioner/Chief Commissioner; Principal Commissioner/Commissioner; Additional/Joint Commissioner; Deputy/Assistant Commissioner) with jurisdiction exercisable across India, superseding earlier notifications and effective from Gazette publication.

Appointment of Chief Customs Commissioners: central board allocates supervisory jurisdiction and preventive powers across specified commissionerates.
The Central Board of Indirect Taxes and Customs appoints officers as Chief Commissioner of Customs or Principal Chief Commissioner for specified jurisdictions and commissionerates, and appoints designated officers as Chief Commissioner (Preventive) with all powers of the Chief Commissioner for the preventive jurisdictions listed. The appointments are set out in two tables mapping senior posts to subordinate commissionerates (port, airport, air cargo, inland container depots, preventive, audit and appeals formations). The notification supersedes the earlier 2017 notification and commences on publication in the Official Gazette, with listed corrigenda correcting table entries.

GST notification amendment revises the list of specified building materials and fly ash products under Uttar Pradesh tax rules.
The Uttar Pradesh Goods and Services Tax notification makes further amendments to the earlier exemption/rate notification issued under the proviso to sub-section (1) of section 10 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendations of the Council. The amendment updates the listed goods to include 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.

GST exemption notification amendment expands listed goods to include fly ash bricks, building bricks, and earthen roofing tiles.
Amends the Uttar Pradesh GST notification under section 23(2) by inserting additional entries in the table after serial number 3. The added goods include 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 amendment expands the notification's listed goods category and takes effect from 1 April 2022.

Concessional GST rate for specified bricks and tiles applies subject to no input tax credit and reversal conditions.
Intra-State supplies of specified bricks, blocks and tiles are granted a concessional State tax rate of 3% under the Uttar Pradesh Goods and Services Tax Act, 2017, subject to the condition that input tax credit is not taken on inputs or services used exclusively for such supplies and is reversed where used partly for such supplies. The covered goods include 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.

Input tax credit and recovery procedures tightened under amended GST rules, with updated attachment, auction, and objection forms.
The amendment rules tighten input tax credit conditions, extend the annual return and reconciliation statement deadlines for financial year 2020-21, and revise refund documentation where the Unique Identity Number is not mentioned on the tax invoice. They also introduce a detailed procedure for recovery by sale of detained or seized goods or conveyance in transit, including auction, notice, payment, re-auction, and appropriation of sale proceeds. The rules update provisional attachment procedures and prescribe revised and new forms, including objection and auction forms.