UTGST exemption expanded to include specified animal and poultry feeds and pulse husks, extending intra territory tax relief.
Amendment to the UTGST rate notification substitutes the entry at serial number 102 to exempt aquatic feed (including shrimp and prawn feed), poultry feed and cattle feed, and related items (grass, hay, straw, supplements, additives, wheat bran and de-oiled cake other than rice bran), and inserts serial number 102C to exempt husk of pulses (including Chilka) and concentrates including chuni/churi and khanda, effective from the 1st day of January, 2023.

GST rate amendments revise taxable descriptions for alcohol, feed and beverages, changing classification and applicable rates from next year.
Amendment substitutes descriptive entries in Schedules I, II and III of the State GST rate notification: Schedule I refines entries for ethyl alcohol for blending and for bran/sharps and cereal/legume residues (with specified exclusions); Schedule II refines entries for fruit pulp/fruit-juice based drinks and for mathematical/geometry/colour boxes; Schedule III refines the entry for denatured ethyl alcohol and other spirits to exclude ethyl alcohol supplied for blending with motor spirit. The changes take effect from the first day of January following issuance.

SGST rate amendment revises classification for ethyl alcohol, cereal residues and fruit drinks, changing applicable rate categories.
The Sikkim SGST rate notification substitutes Schedule entries to (a) specify ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit under the 2.5% category and to redefine bran, sharps and cereal residues while excluding certain animal feeds and concentrates; (b) redefine 6% entries to cover fruit pulp or fruit juice based drinks excluding carbonated fruit beverages and to list mathematical, geometry and colour boxes; and (c) replace the 9% entry for denatured ethyl alcohol to exclude alcohol supplied for blending with motor spirit. Effective 1 January 2023.

GST rate classification revises treatment of blending alcohol, bran residues, fruit drinks, educational boxes and denatured spirits.
Arunachal Pradesh GST rate schedules are amended from 1 January 2023. The concessional rate classification is revised for ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit and for specified bran and cereal or leguminous-plant residues, subject to stated exclusions. Fruit pulp or fruit juice-based drinks and educational boxes are reclassified under Schedule II. Denatured ethyl alcohol and other denatured spirits are covered under Schedule III, excluding ethyl alcohol supplied for blending with motor spirit.

GST rate amendment: reclassification of ethyl alcohol, food residues, beverages and school supplies alters taxable treatment.
Amendments substitute entries in Schedules I, II and III of the CGST rate notification to reclassify ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending, to exclude such blending supplies from the denatured spirits entry, to redefine bran and cereal residues with exclusions, to recast fruit pulp or fruit juice based drinks excluding certain carbonated beverages, and to clarify mathematical, geometry and colour boxes, thereby changing taxable classification and rate application for those items.

IGST rate amendment revises classifications for ethanol blending, animal feed residues and beverages, altering applicable tax rates.
The notification amends the IGST rate schedule by substituting entries: ethyl alcohol at 5% limited to supplies to oil marketing companies or petroleum refineries for blending with motor spirit; bran and other cereal or leguminous residues at 5% with specified exclusions for aquatic, poultry and cattle feeds and certain concentrates; fruit pulp or fruit juice based drinks at 12% excluding carbonated fruit beverages; mathematical and geometry boxes at 12%; and ethyl alcohol and denatured spirits at 18% excluding alcohol supplied for blending with motor spirit.

UTGST rate amendments: specified goods reclassified and descriptions refined, altering applicable tax treatment from next January.
The notification amends the UTGST rate schedules by substituting specific entries: clarifying ethyl alcohol supplied for blending with motor spirit in Schedule I (2.5%); redefining bran, sharps and related cereal residues (Schedule I); refining fruit pulp/juice based drinks and excluding certain carbonated beverages (Schedule II, 6%); updating descriptions of mathematical, geometry and colour boxes (Schedule II); and specifying denatured ethyl alcohol and other spirits while excluding alcohol for blending with motor spirit (Schedule III, 9%). The amendments take effect from the first day of January following publication.

Sea cargo manifest compliance period under the transhipment regulations is extended through 31 December 2023.
Sea Cargo Manifest and Transhipment compliance under regulation 15(2) of the Sea Cargo Manifest and Transhipment Regulations, 2018 is amended by extending the applicable period from 31 December 2022 to 31 December 2023. The amendment is effective from its publication in the Official Gazette.

Tariff value fixation for specified imports establishes new customs valuation figures and replaces prior tariff tables.
The Board, invoking authority under section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 in Notification No. 36/2001-Customs (N.T.) to fix tariff values in US dollars for listed imported goods - edible oils, brass scrap, specified gold and silver categories linked to concessional entries, and areca nut - identifying goods by tariff items and stating the applicable tariff value units for customs valuation; the substituted tables furnish the operative tariff values and an effective date for the amendment.

Concessional import duty extension for edible oils and lentils continues by substituting the terminal year in customs notifications.
Amendment extends concessional import duty treatment for specified edible oils and lentils by substituting the terminal year in paragraph 2 of Notification No. 48/2021-Customs and Notification No. 49/2021-Customs, thereby continuing the period of application; the change is limited to the date substitution and does not modify eligibility criteria or tariff conditions.

Tariff concessions under India-Australia ECTA: revised customs duty schedule and AIDC rates, affecting imports from Australia, effective early January.
Notification No. 64/2022 substitutes TABLE I and TABLE II of Notification No. 62/2022 to set revised Basic Customs Duty rates for numerous tariff items and specified Additional Import Duty Component entries for selected headings, thereby implementing the next tranche of tariff concessions under the India-Australia ECTA; the amendment is promulgated under powers of the Customs Act and comes into force on 1 January 2023.

GST rules amendment updates GSTR 9 reporting period and filing deadline for specified months under state GST rules.
The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2022 amend FORM GSTR 9 by substituting references to the April-September 2022 reporting period with April-October 2022 and stipulating that returns for that period must be filed by the specified November cutoff; the amendment is made on the Goods and Services Tax Council's recommendation and takes effect from the stated commencement date.

Import policy extension: Free import status for Urad and Tur extended through the next March period.
The import policy for Urad (Vigna mungo) and Tur/Pigeon Peas (Cajanus cajan) is amended to extend their Free import status under ITC(HS) Schedule I, moving the period for free import from the previously specified end-of-March date to an extended end-of-March date, thereby permitting free imports of both commodities for the extended period.

Free import policy extended for refined palm oil and palmolein until further orders; port-specific import restrictions remain.
The amendment extends the Free import status of refined bleached deodorised palm oil, refined bleached deodorized palmolein, and other palm-derived oils until further orders, while maintaining the prohibition on imports through specified ports in Kerala; the change is made under the Foreign Trade Policy framework.

Specified person designation for pension fund secures tax exemption on dividend and capital gains subject to compliance.
The Central Government specifies pension fund 1000242244 Ontario Inc. as a specified person for exemption of dividend and long-term capital gains from eligible investments in India, subject to conditions: file timely income-tax returns; furnish Form No. 10BBC; intimate investments quarterly in Form No. 10BBB; maintain segmented accounts; remain regulated under Ontario law; use earnings only for statutory obligations and defined contributions to beneficiaries; refrain from loans/borrowings for investment in India; avoid day-to-day participation in investees while retaining monitoring rights; and hold investments for at least three years.

Tariff concessions under India ASEAN Trade revised, substituting specified customs duty entries and revising duty rates.
Amends notification No.46/2011 Customs to implement the fourteenth tranche of India ASEAN tariff concessions by substituting column (5) entries: serials 80 and 81 to "45.0", serial 83 to "50.0", serial 124 to "37.5", and serial 125 to "45.0"; effective from the 1st day of January, 2023.

Export quota for red sanders: licensed exports from cultivation allowed with PCCF certificates, CITES compliance, and state registries.
The amendment replaces prior entries for Red Sanders under Chapter 44 to allow licensed export of artificially propagated material from Andhra Pradesh under a specified annual quota while maintaining a zero quota for wild specimens; exports require PCCF attested certificates of origin, physical verification of stocks, merit based licensing subject to MEP and CITES ceilings, State digital geo referenced registries, and working plan harvest provisions; phased export of seized/confiscated stocks is permitted subject to CITES compliance and reported quantity limits.

Anti-dumping duty on semi-finished ophthalmic lenses from China to address dumped imports harming domestic industry.
An anti-dumping duty under section 9A of the Customs Tariff Act has been imposed on semi-finished ophthalmic lenses of plastic originating in or exported from China PR after findings of dumping below normal value and material injury to domestic industry. The product under consideration and specified exclusions are defined. The notification sets producer-specific duty rates (certain named producers nil; other producers and certain trade routes subject to a per-piece duty in USD, payable in Indian currency), effective for five years, with exchange-rate rules for duty calculation.

GSTR-9 filing period revised to include April-October with filings accepted up to November thirtieth.
Amendment substitutes references in Form GSTR-9 instructions and table: instances of "April, 2022 to September, 2022" are replaced by "April, 2022 to October, 2022 filed up to 30th November, 2022", with effect from 15th November, 2022, under section 164 of the Tripura SGST Act, 2017.

Applicability of sub-rule (4A) of rule 8 limited: notification excludes its operation across States and UTs except Gujarat.
In exercise of powers under sub-rule (4B) of rule 8 of the Nagaland Goods and Services Tax Rules, 2017 and on the Council's recommendation, the State Government specifies that the provisions of sub-rule (4A) of rule 8 shall not apply in all States and Union territories except the State of Gujarat.