Goods and Services Tax rate amendment shifts specified bricks and tiles into a higher tax schedule
Goods and Services Tax rate structure under the Uttar Pradesh SGST Act, 2017 was further amended by revising the rate classification of specified goods in the principal notification issued under section 9(1). Entries relating to serial numbers 225B, 226, 227 and 228 were omitted from Schedule I carrying 2.5% tax. Specified building and mineral-based products were inserted into Schedule II carrying 6% tax, including fly ash bricks or fly ash aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles.

Nationwide Adjudication Authority appointed: Commissioners empowered to adjudicate customs cases under the Customs Act.
The Central Board of Indirect Taxes and Customs appoints the Commissioners of Customs (Adjudication), Delhi and Mumbai as Principal Commissioner or Commissioner, each with nationwide jurisdiction and all powers under the Customs Act, 1962, to adjudicate cases assigned by the Board, including acting as proper officers under sections 28, 28AAA and Chapter X; the notification supersedes the 2003 notification except as to prior acts and comes into force on publication in the Official Gazette.

Customs audit appointments authorize designated audit officers to exercise nationwide audit powers and delegated functions upon Gazette notification.
The Central Board of Indirect Taxes and Customs appoints specified audit-designated Principal/Commissioners, Additional/Joint Commissioners and Deputy/Assistant Commissioners posted at Chennai, Delhi, Mumbai and Nhavasheva as officers of Customs, investing them with the powers of their respective classes to carry out customs audits nationwide, superseding earlier notifications; functions of Additional/Joint and Deputy/Assistant Commissioners shall be performed as per statutory delegation, effective on Gazette publication.

Infrastructure debt fund notification: Kotak Infrastructure Debt Fund Limited recognised subject to statutory compliance and timely return filing.
Notification designates Kotak Infrastructure Debt Fund Limited as an infrastructure debt fund under the relevant clause of section 10 of the Income-tax Act for assessment year 2018-19 and subsequent years, subject to conformity with the Income-tax Act, compliance with the Income-tax Rules and Reserve Bank conditions, and timely filing of its return of income on or before the due date.

GST exemption notification amended by substituting tariff entries in the table with retrospective effect from 1 January 2022.
Amends the Uttarakhand GST exemption notification by substituting the table entries against Serial No. 4 and Serial No. 29 with tariff items 4414 and 7419 80. The amendment is effective retrospectively from 1 January 2022.

GST exemption schedule amendments revise goods entries, add branded tender coconut water conditions, and apply retrospectively from January 2022.
Amendments are made to the Schedule of the Uttarakhand GST exemption notification under section 11 of the Uttarakhand Goods and Services Tax Act, 2017. The changes substitute specified tariff entries, revise descriptions of vegetables and fresh nuts, insert a new entry for tender coconut water with brand-related conditions, omit one serial entry, and substitute another goods classification. The notification is deemed to have come into force on 1 January 2022.

GST rate schedule amendments revise multiple tariff entries for food, industrial goods, electronics, tobacco products and aircraft parts.
Amends the Uttarakhand GST rate notification by substituting, inserting and omitting numerous tariff entries across Schedule I, II, III and IV. The revisions cover agricultural and food products, dairy items, tender coconut water, fats and oils, minerals, machinery, aircraft-related goods, nicotine and tobacco products, glass and optical goods, semiconductor and X-ray apparatus, amusement items, vacuum vessels, and other industrial and consumer articles, including new entries for bio-diesel, additive manufacturing machines and flat panel display modules. The amendments take effect from 1 January 2022.

Customs jurisdictional appointments define officer powers and territorial control across ports, airports, depots, and preventive formations.
Appointment of customs officers is made for specified customs zones and territorial jurisdictions across India, including Principal Commissioner, Commissioner, preventive formations, and subordinate officers. The notification maps each designation to defined areas such as states, union territories, ports, airports, inland container depots, warehouses, export oriented units, special economic zones, and coastal areas, and confers the corresponding powers under the Customs Act, 1962 for those areas. It supersedes the earlier jurisdictional notification and takes effect on publication in the Official Gazette.

Exemption from Integrated Tax and Compensation Cess extended to 30th June 2022 for imports under AA/EPCG authorisations.
Extension of the exemption from Integrated Tax and Compensation Cess for goods imported under AA and EPCG schemes by substituting "31st March, 2022" with "30th June, 2022" in specified provisos and conditions of notifications Nos. 16/2015, 18/2015, 20/2015, 22/2015 and 45/2016 under section 25(1) of the Customs Act, 1962, maintaining the existing exemption framework without changing eligibility or scope.

Commencement date extension: customs notification postpones the effective date to 1st July 2022 under statutory powers.
Central Government amends Notification No. 52/2003 Customs to substitute in the opening paragraph's proviso the figures, letters and words "1st day of April, 2022" with "1st day of July, 2022," under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962.

Tariff concessions under India-Mauritius CECPA revise applied duty rates and replace customs tariff tables to implement concessions.
The notification substitutes TABLE 1 of the principal customs notification with a detailed list of tariff items and their revised applied rates of duty and substitutes TABLE 2 to specify the extent of tariff concessions (percentage of applied duty) for specified eight-digit HS codes; it includes a product-specific quality parameter for one refined fish body oil entry and functions as a further amendment implementing the second tranche of tariff concessions under the India-Mauritius CECPA.

GST notification amendment adds specified brick and tile HSN entries to the GST schedule, effective April first.
Amendment to notification No.31/GST-2 adds four serial entries after serial number 3 listing specified brick and tile commodities with HSN headings: 6815 (fly ash bricks or fly ash aggregate with 90% or more fly ash content; fly ash blocks), 6901 00 10 (bricks of fossil meals or similar siliceous earths), 6904 10 00 (building bricks), and 6905 10 00 (earthen or roofing tiles); the amendment takes effect on 1 April 2022 under the proviso to sub section (1) of section 10 of the Haryana GST Act, 2017.

GST notification amendment adds building, fly ash and earthen bricks to listed goods, effective April first under Haryana GST law.
Amendment inserts, after serial number 3 of notification No.29/GST-2 (8 March 2019), new table entries listing commodity codes and descriptions for fly ash bricks or fly ash aggregate and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment is made under sub section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 and comes into force on 1 April 2022.

Special composition scheme for brick supplies limits state GST liability beyond specified composition rate, conditioned on input tax credit restrictions.
Notification implements a special composition scheme capping state tax on specified brick and building-material tariff items at the tabled composition rate and exempts intra state supplies from state tax to the extent liability exceeds that rate. The exemption is conditional on no input tax credit being claimed for exclusive inputs and on reversal of partial credits as if the supplies were exempt under the input tax reversal provisions of section 17(2) of the HGST Act; tariff nomenclature and interpretative rules of the First Schedule to the Customs Tariff Act apply.

Tax notification amendment reclassifies certain construction goods and adds fly ash products to a different GST schedule.
The notification amends the state GST rate schedules by omitting certain serial entries from Schedule I and inserting new serial entries in Schedule II that classify specific brick, block and tile products-including high fly ash content fly ash bricks or aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-under the higher rate schedule, with specified tariff headings; the amendment is effected under the state GST Act and comes into force on the stated commencement date.

Anti-dumping duty extension on jute products upheld to continue until specified date following statutory review and amendment.
The Central Government has amended the existing anti-dumping notification to substitute paragraph 3, providing that the anti-dumping duty on specified jute products originating in or exported from Bangladesh and Nepal shall remain in force up to and inclusive of 31st August, 2022, unless revoked, superseded or amended earlier, following a review initiated by the designated authority under the Customs Tariff Act and the anti-dumping rules.

GST rate reclassification moves specified bricks, blocks and tiles from the lower schedule to a higher State GST schedule.
Arunachal Pradesh revises the State GST rate schedules by removing specified goods from Schedule I taxable at 2.5% and adding listed construction materials to Schedule II taxable at 6%, effective from 1 April 2022. The additions include fly ash bricks, fly ash aggregate with at least 90 per cent fly ash content, fly ash blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles.

Composition levy eligibility excludes manufacturers of specified bricks, fly ash products and roofing tiles from the scheme.
Composition levy eligibility is restricted for manufacturers of specified brick and tile products, including fly ash bricks and blocks, high fly ash-content aggregates, fossil-meal bricks, building bricks, and earthen or roofing tiles. These manufacturer categories are excluded from the composition scheme from 1 April 2022.

GST classification updated: new brick and tile items added to state notification, changing taxable goods list effective from April.
Amendment to Notification No.14/2019-State Tax inserts four new table entries after serial number 3, adding: fly ash bricks or fly ash aggregate with 90% 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 made under the proviso to sub-section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017 and comes into force on 1 April, 2022.

GST tariff amendment: Additional brick and tile classifications added to state notification, altering covered goods under the notification.
Amendment to state GST notification inserts four new table entries after serial number 3-tariff headings for fly ash bricks or fly ash aggregate (6815); bricks of fossil meals or similar siliceous earths (69010010); building bricks (69041000); and earthen or roofing tiles (69051000)-under the proviso to Sub section (1) of section 10 of the Manipur Goods and Services Tax Act, 2017, with the amendment coming into force on the 1st day of April, 2022.