Refund of Input Tax Credit: eligibility tied to inputs received under government notifications; exclusions apply where supplier benefits were availed.
Amendments condition refund entitlement for unutilised input tax credit on zero-rated supplies and for integrated tax on exports: refunds are allowable where inputs were received under specified government notifications and cover input tax credit on those inputs and related inputs/services used for export; refunds are precluded where suppliers availed specified government benefits, except for capital goods received under the Export Promotion Capital Goods scheme or the other specified notification.

Refund eligibility limited where suppliers received state notification benefits; exporters barred from claiming integrated tax refunds.
Persons claiming refund of integrated tax paid on exports of goods or services are ineligible for refund where they have received supplies from suppliers who availed benefits under the specified Government of Meghalaya ERTS Department notifications, as set out in the substituted rule 96(10), deemed effective from 23 October 2017.

Sunset review anti-dumping investigation initiated for ductile iron pipes from China; stakeholders must submit information within prescribed time.
Initiation of a sunset review anti-dumping investigation into imports of Ductile Iron Pipes from China is commenced following the Gujarat High Court's direction to rehear the earlier non-initiation. The review applies existing anti-dumping procedural rules, retains the original product scope, identifies the domestic industry applicants, sets the Period of Investigation for injury analysis, and requires known exporters, the subject government, importers and other interested parties to submit information. Confidentiality protocols, timelines for submissions, and consequences for non-cooperation are specified.

Refund Eligibility for Exporters restricted where specified tax or customs benefits were availed, except Export Promotion Capital Goods Scheme capital goods.
The amendment replaces rule 89(4B) and rule 96(10) to restrict refunds: unutilised input tax credit refunds for zero-rated supplies without payment are limited where inputs benefited from specified State or Central notifications or customs exemptions, though refunds remain for inputs used in exports received under those notifications; claims for integrated tax refund on exports are barred where specified notification benefits were availed, except insofar as such benefits relate to capital goods received under the Export Promotion Capital Goods Scheme.

Refund of input tax credit permitted for inputs tied to specified notification benefits when used in zero rated exports, subject to exclusions.
Substituted rule 89(4B) allows refund of unutilised input tax credit for inputs and input services received under specified State, Integrated Tax, or Customs notifications when used in zero rated supplies without payment of tax, limited to the credit attributable to such inputs and services. Substituted rule 96(10) bars refund of integrated tax on exports where the claimant received supplies benefiting from specified notifications or availed certain Customs notifications, except to the extent such benefits relate to capital goods received under the Export Promotion Capital Goods scheme.

Refund Eligibility for Input Tax Credit clarified where specified notification or customs benefits were availed; EPCG capital goods excepted.
Rule 89 now permits refund of unutilised input tax credit on zero-rated supplies without payment of tax where inputs received were covered by specified State or Central rate notifications or where specified customs notification benefits were availed; refunds include ITC on those inputs and on other inputs or input services to the extent used for such exports. Rule 96 disallows refund of integrated tax on exports where specified State or customs notification benefits have been availed, except when such benefits relate solely to capital goods received under the EPCG scheme.

Refund of Input Tax Credit allowed for inputs received under specified notifications; restricted where suppliers availed certain fiscal benefits.
Substituted rule 89(4B) permits refund of unutilised Input Tax Credit for zero-rated supplies where inputs were received under specified rate notifications or specified customs benefits, covering credit on those inputs and attributable other inputs or input services. Substituted rule 96(10) bars refund of integrated tax on exports where supplies benefited from specified rate notifications or where specified customs benefits were availed, except that receipt of capital goods under the Export Promotion Capital Goods Scheme does not disqualify the claimant.

Refund restriction for integrated tax on exports: claimants barred if suppliers availed specified exemption notifications.
Substitution of sub rule (10) of Rule 96 conditions refund of integrated tax on exports: claimants are ineligible where they have received supplies for which the supplier availed benefits under specified notifications; the amendment is effective retrospectively from 23rd October, 2017.

Refund of integrated tax on exports barred where supplier availed specified concessional notifications; applicants must not have received such supplies.
Substitution of rule 96(10) conditions eligibility for refund of integrated tax paid on exports by disqualifying claimants who have received supplies on which the supplier availed specified concessional or rate notifications; the substitution is deemed effective from the stated effective date.

Refund eligibility for integrated tax on exports limited where supplier availed government tax benefit, affecting export refund claims.
Amendment to rule 96(10) bars refund claims of integrated tax on exports when the claimant received supplies for which the supplier availed specified government notifications granting tax benefits; the substitution is deemed effective from the 23rd October, 2017, making refund eligibility contingent on absence of supplier-side benefits under the listed notifications.

Refund restriction on integrated tax for exports tied to suppliers availing specified government notification benefits.
The substituted rule 96(10) restricts refund eligibility for integrated tax on exports by excluding persons who have received supplies on which the supplier availed benefits under certain Government of India notifications; the amendment is deemed effective retrospectively.

Anti-dumping duty extension on ductile iron pipes remains in force pending a fresh sunset review decision by the authority.
The Central Government, invoking powers under the Customs Tariff Act and anti-dumping rules and pursuant to a high court order directing a fresh sunset review, amends the principal 2013 notification to insert a paragraph providing that the anti-dumping duty on ductile iron pipes originating in or exported from China PR shall remain in force up to and inclusive of 9th April, 2019 unless earlier revoked.

Refund of Input Tax Credit allowed for zero-rated exports unless specified notification or customs benefits were availed, with EPCG exception.
Substituted sub rules in rule 89 and rule 96 permit refund of input tax credit for zero rated exports and refund of integrated tax on exports, but exclude claims where benefits under specified State, Central or Customs notifications have been availed; an explicit exception allows receipt of capital goods under the Export Promotion Capital Goods (EPCG) Scheme to not disqualify the refund claim.

Refund restriction on integrated tax: exporters barred from refunds if supplier availed specified notification benefits.
The substituted rule 96(10) requires that persons claiming refund of integrated tax on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the specified State, Integrated Tax (Rate) or Customs notifications listed in the substitution; the provision is deemed effective from 23 October 2017 and is made under section 164 of the Arunachal Pradesh GST Act, 2017.

Trade remedies authority temporarily reassigned to Additional Secretary to exercise anti dumping, countervailing and safeguard powers.
The Ministry of Commerce and Industry ordered a temporary delegation of trade remedies responsibilities to Shri Sanjay Chadha, Additional Secretary, to look after the Director General Trade Remedies' functions during the incumbent's absence. The delegation covers Designated Authority roles for anti dumping and countervailing duty rules, Director General (Safeguard) functions under safeguard rules including transitional product specific safeguards, and Authorised Officer duties under the Safeguard Measures (Quantitative Restrictions) Rules, 2012.

Registration deadline extension under NEIDS allows eligible new units to register with DIPP by the revised deadline; no further extensions.
The amendment revises sub-paragraph 7.5 of the NEIDS, 2017 notification to extend the registration period for units that commenced production on or after the eligibility commencement date, permitting them additional time to register with DIPP, and declares that no further extension of that registration deadline will be allowed.

E-way bill requirement imposed for intra-state movement of specified goods above a value threshold, effective immediately under state notification.
Generation of an e-way bill is required with immediate effect for intra-state movement of goods listed in the Schedule where the value of the consignment exceeds a prescribed threshold; the Schedule specifies categories such as metals, tobacco products, furniture, timber, building and sanitary materials, cement, polymers, yarns, and edible oils.

Sovereign Gold Bonds issued in grams with 2.5% interest, fixed pricing by three day bullion average, and eight year redemption terms.
The Sovereign Gold Bond Scheme 2018-19 issues government stock certificates denominated in grams of 999 purity gold, purchasable by specified Indian persons and entities within annual gram ceilings. Nominal value is set by the three day simple average bullion price; online digital applicants receive a rupee per gram discount. Bonds carry 2.50% fixed interest payable semi annually, are convertible to Demat, tradable on RBI notification, redeemable at eight years (premature after five years), usable as loan collateral under RBI LTV norms, and feature taxable interest with capital gains exemption on redemption for individuals.

Specified income exemption for educational board permitted, subject to non commercial conduct and prescribed filing and continuity conditions.
Notification designates Uttaranchal Board of Technical Education as eligible for exemption for specified income comprising grants/subsidies; fees, fines and penalties under the State Act; sale receipts for application forms and educational material; disposal of assets and scrap; rent from let properties; royalty or licence fees for technical knowledge and infrastructure; and interest on those receipts. The exemption is subject to conditions: the Board must not undertake commercial activity, maintain unchanged activities and income character across financial years, and file income-tax returns as prescribed. The notification applies retrospectively to a stated assessment year and to several subsequent assessment years.

Tax exemption notification for specified income of a real estate regulator, subject to non commercial and filing conditions.
Notification under clause (46) of section 10 designates Real Estate Regulatory Authority, Punjab as a notified authority for specified income comprising government grants, levies collected under real estate regulation laws, and interest thereon, subject to conditions that the Authority shall not engage in commercial activity, that activities and specified income remain unchanged across financial years, and that the Authority files income-tax returns as required by clause (g) of sub-section (4C) of section 139.