Exemption under section 10(46A): tax relief granted to notified industrial development authority subject to statutory condition.
The Central Government notifies the Yamuna Expressway Industrial Development Authority (PAN AAALT0341D) as eligible for a statutory tax exemption, effective from assessment year 2024-2025, provided the authority continues to be constituted under the Uttar Pradesh Industrial Area Development Act and continues to fulfil one or more of the qualifying purposes specified in the relevant sub clause for the exemption.

Exemption under section 10(46A) recognised for Dental Council of India, conditional on continuing statutory purposes.
Notification designates the Dental Council of India as eligible for exemption from specified income under section 10(46A) of the Income tax Act, effective from the assessment year 2024 2025, conditional on the Council continuing to be a body constituted under the Dentists Act, 1948 and carrying one or more of the purposes specified in sub clause (a) of clause (46A).

Special Economic Zone area modification: addition and de notification adjusted to redefine SEZ land extent at Panapakkam.
Central Government amends the Multi Sector Special Economic Zone at Panapakkam by adding parcels totalling 7.5030 hectares and de notifying parcels totalling 36.0785 hectares, thereby fixing the resultant SEZ area at 52.780657 hectares; the action is taken under the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the Special Economic Zones Rules, 2006, and the specific parcels are enumerated in accompanying tables of survey numbers and areas.

Exemption under section 10(46A) granted to Puducherry Planning Authority, effective from assessment year 2024-25 subject to conditions.
Notification under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act notifies the Puducherry Planning Authority (PAN: AAAAP3523E) as an authority entitled to exemption from specified income, effective from the assessment year 2024-25, conditional on its continued constitution under the Pondicherry Town and Country Planning Act, 1969 and retention of one or more purposes specified in sub-clause (a) of clause (46A) of section 10.

Import restriction: colloidal and other precious metal compounds now subject to restricted import policy, effective immediately.
The import status of specified precious-metal products, including colloidal precious metals, inorganic and organic compounds of precious metals, and amalgams, has been changed from Free to Restricted, requiring import clearance and compliance with restricted-import procedures under the foreign trade framework with immediate effect.

Import restriction on precious metal alloys: alloys containing gold above the permitted trace threshold are now restricted for import.
Items under ITC(HS) codes 71102100, 71102900, 71103100, 71103900, 71104100 and 71104900 remain classified as Free for import; however, imports of palladium, rhodium, iridium, osmium and ruthenium supplied as alloys that contain gold above the trace threshold specified in the Notification are Restricted. The amendment revises the import-policy condition for these tariff lines to exclude such alloys from the free regime.

Pharma Grade Sugar export authorization permits controlled shipments to bonafide pharma exporters subject to licensing and laboratory certification.
Export of sugar remains restricted and requires specific permission from the Directorate of Sugar, DFPD. Exports under EU CXL and USA/UK TRQ continue subject to quota modalities, Certificate of Origin issuance by Additional DGFT, Mumbai, and furnishing of actual export details to Additional DGFT and APEDA. Pharma Grade Sugar may be exported under a Restricted Export Authorization to bonafide pharma exporters subject to an annual quantitative ceiling, mandatory valid drug manufacturing license from the State Licensing Authority, and NABL accredited laboratory test reports certifying compliance with Pharma Grade Sugar specifications.

De-notification of SEZ land under Special Economic Zones Act reduces the notified SEZ area following state approval.
Central Government authorises the de-notification of specified survey parcels from an Information Technology Special Economic Zone proposed by M/s. Infosys Limited at Tigariya Badshah and Bada Bangarda, Indore, pursuant to its statutory powers and SEZ rules. The action follows the developer's proposal, the Development Commissioner's recommendation, and State Government approval, and the notification lists the survey numbers and areas removed from the Zone and states the amended notified area.

GST amendment rules clarify tax payment, refund limits, and appeal withdrawal procedure for mixed-demand cases under section 128A.
Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2025 amend rule 164 of the Andhra Pradesh Goods and Services Tax Rules, 2017. The amendment requires payment of the full tax for the period covered by section 128A, clarifies that no refund is available before commencement of the amendment rules in mixed-demand cases, and provides that an applicant must intimate the appellate authority or Appellate Tribunal if the appeal is not being pursued for the covered period. The appeal is then deemed withdrawn to that extent for section 128A(3).

Inspection powers conferred to senior and junior assistants enable physical verification and enforcement assistance under Assam GST law effective immediately.
The Principal Commissioner of State Tax, Assam delegates to Senior Assistants and Junior Assistants the authority to conduct physical verification of business premises during pre-registration and, if required, post-registration, and to participate in enforcement activities and related tasks as directed, subject to compliance with the norms, guidelines and rules under the Assam Goods and Services Tax Act, 2017.

Tax exemption under clause 10(46A) extends to Karnataka Electricity Regulatory Commission subject to ongoing statutory conditions.
The Karnataka Electricity Regulatory Commission is notified as an exempt entity under the Income-tax Act's exemption clause, effective from the assessment year 2025-26, conditional on its continued constitution under the Electricity Act and performance of one or more purposes specified in the exemption clause.

Exemption under section 10(46) for notified educational board's specified income, subject to non-commercial and filing conditions.
Notification under clause (46) of section 10 of the Income-tax Act exempts specified income of the notified educational board, namely state grants, fees/charges under its Act, receipts from sale of books and educational material, and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and income during the year, and filing return as per clause (g) of sub-section (4C) of section 139; the notification is deemed to apply to assessment years 2020-2021 to 2023-2024.

Exemption under Section 10(46): specified income of Treasurer Charitable Endowments, Haryana exempted subject to compliance conditions.
Notification designates Treasurer Charitable Endowments, Haryana as an authority whose specified income is exempt under clause (46) of section 10. The specified exempt income comprises grants from the Central Government or the State Government of Haryana for the National Workers Relief Fund and interest on bank deposits. The exemption is subject to conditions: no engagement in commercial activity, unchanged activities and specified income across financial years, and filing returns under clause (g) of sub-section (4C) of section 139; the notification applies retrospectively to specified assessment years.

Exemption of specified income granted to a state real estate regulatory authority, subject to non commerciality and filing conditions.
Notification under clause (46) of section 10 exempts specified income of Haryana Real Estate Regulatory Authority, Gurugram: government grants/loans, fees and penalties under the Real Estate (Regulation and Development) Act, and interest on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and nature of specified income, and filing returns as required by clause (g) of sub section (4C) of section 139 of the Income tax Act; the notification is made retrospective for certain earlier financial years.

Jammu and Kashmir GST Amendment sections brought into force on specified dates across 2019-2025, detailing effective dates.
The Finance Department notification declares that specified sections of the Jammu and Kashmir Goods and Services Tax (Amendment) Act, 2025 are deemed to have come into force on distinct dates ranging from October 2019 to April 2025, providing a sectional commencement schedule that brings various operative GST provisions into effect in a phased manner.

Exclusion from tax rate entries: body corporates and composition opting registered persons removed from specified GST entries.
The notification amends Notification No. 13/2017 Tax (Rate) by inserting exclusions in the Table: against serial number 4, inserting "other than a body corporate" after "Any person"; and against serial number 5AB, inserting "other than a person who has opted to pay tax under composition levy" after "Any registered person"; the amendment is made under section 9(3) of the Jammu and Kashmir GST Act and is effective from 16 January 2025.

Specified premises definition redefined to mirror prior notification, altering its legal scope and effective from April 2025.
The amendment substitutes item (c) in the Explanation to notification 17/2017 Tax (Rate) so that "specified premises" has the meaning assigned in clause (xxxvi) of paragraph 4 of notification 11/2017 Tax (Rate), and declares that this substitution shall come into force from the first day of April, 2025.

GST amendment: wording changed to "transmission or distribution" and motor vehicle accident fund insurance services zero rated.
The amendment replaces "transmission and distribution" with "transmission or distribution" in a tariff entry, adds a zero rated entry for services of the Motor Vehicle Accident Fund funded by insurers' contributions from third party premiums, inserts a training partner approved by the National Skill Development Corporation into a specified list, defines "insurer" by reference to the Insurance Act, and omits an existing item with specified retrospective effect; the changes are made under designated provisions of the territorial GST Act and include a commencement clause.

Specified premises designation enables suppliers of hotel accommodation to opt in or opt out, creating binding declaration requirements.
Amendment revises the definition of specified premises for suppliers of hotel accommodation, making a premises specified if prior year supplies exceed the per unit threshold, or if the supplier or new registrant files the prescribed declaration within the stipulated filing windows. It inserts Annexures VII-IX establishing an opt in declaration for registered persons, an opt in declaration for applicants, and an opt out declaration for registered suppliers; each declaration applies for the stated financial year and continues unless superseded by a subsequent declaration.

GST rate change for specified supply increases notified rate, altering table entry and taking retrospective effect.
The notification amends SRO GST No.36(Rate) by substituting the rate entry for S. No. 4 in the TABLE from 6% to 9%, under powers conferred by sub section (1) of section 11 of the Jammu and Kashmir Goods and Services Act, 2017, on the Council's recommendation; the amendment is deemed effective from 16th January 2025 and issued by the Finance Department.