Provisional anti-dumping duties on PVC paste resin imposed to counter dumped imports and address material injury to domestic industry.
Provisional anti-dumping duties are prescribed on Poly Vinyl Chloride Paste Resin imports from China PR, Korea RP, Malaysia, Norway, Taiwan and Thailand based on preliminary findings of dumping, substantial increase in imports and material injury. The government issues a tariff-linked table specifying duty amounts per metric tonne in US dollars by country of origin/export and by named or other producers. Duties are effective for six months from Gazette publication, payable in Indian currency, with prescribed exchange rate determination and specified product exclusions.

Aadhaar authentication permitted for specified reporting entities to enable PMLA identity verification under prescribed privacy safeguards.
The Central Government permits specified reporting entities to carry out authentication under the Aadhaar Act for purposes of section 11A of the Money laundering Act, having satisfied itself that those entities meet privacy and security standards and after consultation with the Unique Identification Authority and the appropriate regulator; the listed entities authorized are IIFCO Kisan Finance Limited, L&T Finance Limited, and Wheels EMI Private Limited.

Notification correction: replace an incorrect paragraph citation to ensure accurate foreign trade policy references.
The Director General of Foreign Trade issues a corrigendum to Notification No.16/2024-25 correcting the English text reference: the words "2.30(A)(i)(g)" in the fifth line of Paragraph 1 and in the table shall be read as "2.03(A)(i)(g)"; this is a textual amendment and does not alter the substantive enabling provisions for import of inputs subject to mandatory Quality Control Orders for Advance Authorisation holders, EOU and SEZ.

Income-tax exemption for specified income of Kerala Co-operative Deposit Guarantee Fund Board, subject to non-commercial and filing conditions.
Notification grants income-tax exemption to Kerala Co-operative Deposit Guarantee Fund Board for specified income: Government contributions, society contributions under the Kerala Co operative Deposit Guarantee Scheme, and interest on bank deposits. The exemption is conditional on no commercial activity, maintenance of unchanged activities and nature of specified income during the financial year(s), and filing the return of income as required by the applicable return-filing provision; the notification is dated 12 June 2024 and is retrospectively effective for specified assessment years.

Customs port appointment: Vizhinjam International Seaport added for import unloading and export loading under amended notification
The Central Board of Indirect Taxes and Customs amends Notification No. 62/1994 Customs (N.T.) to insert item (9) at serial number 7 for Kerala, designating Vizhinjam International Seaport as a customs port authorized for the unloading of imported goods and the loading of export goods or any class of such goods.

Import restriction on specified gold jewellery enacted; India UAE CEPA TRQ permits import without restricted authorisation.
Certain gold articles in Chapter 71 of ITC (HS) 2022 are reclassified from Free to Restricted with immediate effect under powers conferred by the Foreign Trade (Development & Regulation) Act and Foreign Trade Policy; however, imports under a valid India UAE CEPA TRQ are allowed without a restricted import authorisation.

Withdrawal of delegated administrative power under GST law removes specified officers' authority to administer Section 78 provisions.
The Principal Commissioner of State Tax, Assam, under Clause (91) of section 2 and subject to section 5(1) and (3), has partially modified Order No. 1/2021 by withdrawing delegated authority from specified officers: the Joint Commissioner of State Tax for the proviso to Section 78, and two Deputy Commissioners of State Tax for Section 78 of the Assam Goods and Services Tax Act, 2017.

Common Adjudicating Authority appointment for provisional assessment in SVB case concerning Tyco Safety Products India under Customs Act provisions.
Appointment of a Common Adjudicating Authority to finalize provisional assessment proceedings for M/s Tyco Safety Products India Pvt. Ltd., effected by the Central Board of Indirect Taxes and Customs under the specified provisions of the Customs Act, 1962, by designating an officer to exercise the powers and duties of listed adjudicating officers in respect of the enumerated show cause notices identified in the Table.

Import/export procedure expansion: aircraft engines now covered under IFSC unit rules alongside aircraft in SEZ regulations.
The amendment substitutes the word "aircraft" with "aircraft or aircraft engine" in the rule governing the procedure of import or export or procurement from or supply to the Domestic Tariff Area by units in the International Financial Services Centre, thereby subjecting aircraft engines to the same procedural framework as aircraft.

Jurisdiction under Section 120 redefined to specify territorial districts and an additional state, altering tax authority coverage.
The Central Board of Direct Taxes amends Schedule II under Section 120 of the Income tax Act by removing the coterminous reference in one entry and substituting, for another entry, a specific list of revenue districts together with the State of Uttarakhand as the territorial limits of the Directorate's jurisdiction; the amendment is effective from 6th June, 2024.

Exemption under section 10(46) for Real Estate Appellate Tribunal Punjab: specified income exempt subject to prescribed conditions.
The Central Government notifies Real Estate Appellate Tribunal, Punjab as a 'body' for the specified exemption, covering fees/charges/fines under the Real Estate (Regulation and Development) Act and Punjab rules, government grants, and interest on bank deposits; the exemption is subject to conditions that the Tribunal shall not undertake commercial activity, its activities and the nature of specified income remain unchanged during the financial years, and it files income-tax returns in accordance with the prescribed filing provision, effective for assessment years 2023-2024 to 2027-2028.

Exchange Rate Determination under Customs Act sets rupee conversion benchmarks for imports and exports.
The Central Board of Indirect Taxes and Customs determines distinct rates of exchange for conversion between specified foreign currencies and Indian rupees to be applied for imported and export goods, as set out in Schedule I (per unit) and Schedule II (per 100 units). The Notification, issued under the Customs Act authority, supersedes an earlier notification except as to prior actions and establishes the operative conversion benchmarks for customs valuation and related purposes.

QCO exemption enables imports under Advance Authorisation, EOU and SEZ with a restricted export obligation period after clearance.
Enables exemption from mandatory Quality Control Orders for inputs imported by Advance Authorisation holders, EOU and SEZ units, subject to FTP and Handbook of Procedures. The Export Obligation period follows the Handbook but is expressly restricted to a limited period from the date of clearance of import consignments for textile and chemical products, and the Department of Chemicals & Petro-chemicals is accordingly included in the FTP appendix.

Appointment of Common Adjudicating Authority to consolidate and finalize provisional customs assessment proceedings.
Appointment of a Common Adjudicating Authority to consolidate and finalize provisional assessment proceedings against M/s ADT India Pvt. Ltd., with an officer appointed to exercise the powers and duties of the original proper officers named in the show cause notices issued from Air Cargo Complex (Import) New Delhi and Air Cargo Complex, Mumbai, under the relevant provisions of the Customs Act, 1962.

Export timeline extension: authorised export period for broken rice via NCEL to specified markets extended under FTP provisions.
The Central Government, under the Foreign Trade (Development & Regulation) Act and Foreign Trade Policy, amends the earlier notification to extend the authorised export period for the quantity of Broken rice already notified for export through the National Cooperative Exports Limited (NCEL) to the specified recipient countries. The extension is limited to the temporal window for those notified shipments; all other provisions of the earlier notification remain unchanged.

Notification amendment adjusts substituted effective date for a GST notification while affirming retrospective commencement under statutory authority.
Amendment under Section 148 of the Jammu and Kashmir Goods and Services Tax Act substitutes the date specified in paragraph 4 of the prior notification with a later calendar date and provides that the notification is to be deemed to have come into force from the earlier calendar date despite that substitution.

IFSC BATF service registration requires fit-and-proper governance, non-resident clients, operational safeguards, and independent annual compliance certification.
BATF Services in an IFSC require registration, except for specified Ancillary Service Providers subject to transitional conditions. Applicants must be established as a company or limited liability partnership in the IFSC, maintain fit-and-proper status, and serve only eligible non-resident recipients. Safeguarding conditions prohibit business splitting, reconstruction or reorganisation involving existing Indian operations, asset transfers from Indian group entities, and transfer or replacement of existing group-entity contracts. Providers must appoint qualified IFSC-based Principal and Compliance Officers, operate in specified foreign currency, undertake prescribed reporting, and obtain annual independent compliance certification.

Lower deduction reporting: Form 27Q requires marking 'P' where section 197A(1F) notification reduces or eliminates TDS.
Amendment inserts Note 7A in the Verification notes of Form No. 27Q directing filers to write "P" when lower deduction or no deduction applies by virtue of a notification issued under sub-section (1F) of section 197A, standardizing the reporting of notification-based reductions in TDS.

Extension of implementation timeline: Kerala SGST notification's commencement date amended to alter rollout schedule.
Amendment substitutes the date in paragraph 4 of the earlier notification, replacing "1st day of April, 2024" with "15th day of May, 2024", thereby altering the implementation timeline. The amendment is made under section 148 of the Kerala State Goods and Services Tax Act, 2017 and declares that the notification shall be deemed to have come into force on the 1st day of April, 2024.

Import conditions for Glufosinate and its salts now conditional: prohibited below CIF threshold, free at or above threshold.
The tariff description for glufosinate has been amended to 'Glufosinate and its salts', imposing a conditional import regime: imports are prohibited below a prescribed CIF value per kilogram and free at or above that CIF threshold; imports must be registered and not prohibited under the Insecticides Act, and the policy will be reviewed after one year. The amendment supersedes the earlier notification and applies with effect from the publication reference of that prior notification.