Tax on non-serviceable petroleum goods: recipient or transferee may opt to pay tax upon certified mutilation before disposal.
The notification amendment adds petroleum and coal bed methane operations under HELP or OALP to the listed items and inserts a proviso allowing the recipient or transferee to elect to pay tax at the prescribed rate on the transaction value where goods are disposed of as non-serviceable after mutilation, conditional on producing a certificate from a duly authorised hydrocarbon authority officer to the competent Deputy or Assistant Commissioner of Central or State tax having jurisdiction over the supplier.

GST schedule amendment adds dried tamarind and leaf-based plates/cups to the notified items, effective from October.
Amendment inserts two new Schedule entries: tamarind dried (code 0813) and plates and cups made of leaves/flowers/bark (code 46); the changes are made under state GST powers on Council recommendation and take effect on October 1, 2019.

Commencement of amendment rules: Rajasthan GST Fourth Amendment rules notified to come into force on appointed date.
The State Government, under the Rajasthan Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of Rules 10, 11, 12 and 26 of the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, formalized by a Finance Department notification referencing the earlier amendment notification of 28th June, 2019.

Supply exclusion for liquor licence fees: licence and application charges by the State are not treated as taxable supplies under GST.
The State Government notifies that the service by way of grant of alcoholic liquor licence, where consideration is received as a licence fee, application fee or by any similar name, shall be treated neither as a supply of goods nor as a supply of service for GST purposes when the State is engaged as a public authority.

Director KYC fee waiver: fee for DIR 3 KYC web filings exempted for the 2018-19 financial year until mid October 2019.
An amendment to the Companies (Registration Offices and Fees) Rules, 2014 adds a Note exempting payment of the fee for e form DIR 3 KYC and DIR 3 KYC WEB filed through the web service for the financial year ended 31 March 2019, with the exemption applicable until 14 October 2019.

Composition scheme exclusion for aerated water manufacturers removes their eligibility under state GST composition provisions.
Amends the state composition-scheme notification to exclude manufacturers of aerated waters by inserting a new table entry identifying aerated water under tariff heading 2202 10 10, effected immediately after the existing Sl. No. 2 entries; enacted under the proviso to sub section (1) of section 10 of the Meghalaya GST Act and effective from 1st October, 2019.

Interest on excess transfer pricing adjustments begins from specified dates depending on APA, assessment orders, or MAP resolutions.
Rule 10CB is amended to substitute "excess money or part thereof," to define specific commencement dates for interest where primary adjustments follow an APA or MAP resolution or assessing authority orders, and to insert sub-rule (3) charging interest on excess money or part thereof not repatriated from distinct specified dates. The Explanation is replaced to adopt the section 92B meaning of "international transaction" and to require the telegraphic transfer buying rate on the last day of the previous year for currency conversion.

Electronic Cargo Tracking System seals govern monitored transhipment to Nepal; carriers must declare consignments, procure seals and furnish bonds.
The regulations mandate use of the Electronic Cargo Tracking System (ECTS) for transhipment to Nepal from specified Indian ports; authorised carriers must declare consignments, procure ECTS seals from the managed service provider, file a triplicate declaration and execute a general bond. Proper officers must approve declarations, ensure sealing and record seal numbers, verify seal integrity at the land customs exit using the ECTS web application, endorse unsealing on declarations, and rely on ECTS trip reports to reconcile consignments and discharge the bond.

Tariff value fixation updated for edible oils, metals and agricultural imports, altering customs import valuation and application of duties.
The Central Board of Indirect Taxes & Customs, invoking section 14(2) of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 of the principal customs notification to fix tariff values for listed imports. The substituted tables prescribe US dollar benchmark values per metric tonne for edible oils, brass scrap, poppy seeds and areca nut, and per unit values for specified categories of gold and silver, thereby establishing tariff benchmarks for customs import valuation and duty assessment.

Composition levy inclusion: aerated water added to the notified Annexure, altering composition scheme applicability from the stated effective date.
Amendment inserts serial No. 2A into the Annexure of notification No. 380-F.T. [14/2019-State Tax], adding the classification 2202 10 10 and the commodity aerated water, thereby expanding the scope of the composition levy under the proviso to sub section (1) of section 10 of the West Bengal GST Act; the notification takes effect on the stated commencement date.

Composition scheme non-eligibility for aerated water introduced by amendment, excluding it from the composition regime.
The Government amends the State notification on composition scheme eligibility to insert a new entry identifying aerated water under tariff classification 2202 10 10 as excluded from composition; the amendment is made under the proviso to sub section (1) of section 10 and takes effect on the stated operative date.

State GST amendment inserts aerated water into taxable entries, changing notification scope and compliance requirements.
The State amends Notification No. 14/2019-State Tax by inserting a new table entry listing "2202 10 10 Aerated Water" as a distinct taxable commodity, expanding the schedule of taxable goods under the State GST regime; the change is made under the proviso to the relevant State GST provision and takes effect from the notified commencement date.

Exclusion from composition scheme: manufacturers of aerated water removed from composition eligibility, altering GST tax treatment.
Amendment excludes manufacturers of aerated water from composition scheme eligibility by inserting an "Aerated Water" entry into the notification's table, thereby removing such manufacturers from the scope of the Central GST composition scheme and changing statutory eligibility through modification of the notified list.

Tax classification: insertion of aerated water tariff into state tax notification, taking effect in October.
Insertion of Sl. No. 2A in Notification No. 14/2019-State Tax adds tariff heading 2202 10 10 for aerated water; effected by the State Government under the proviso to sub section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017 on Council recommendation, and coming into force on 1st October, 2019.

Commencement of amendment rules: designated date for specified WBGST Fourth Amendment provisions to take effect.
The Governor, exercising powers under the West Bengal Goods and Services Tax Act, appointed the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force and declared the notification to be deemed to have come into force on that date.

Commencement of amendment rules appointed as operative retroactively, bringing specified amendment provisions into force from an earlier date.
The government, invoking section 164 of the Goods and Services Tax Act, appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, and the notification is deemed to have come into force on that 24th day, thereby giving those amendment provisions retroactive commencement.

Commencement of CGGST amendment rules brings specified procedural provisions into force under statutory appointment of commencement.
The State Government, exercising statutory power under the GST Act, appoints 24th September 2019 as the date on which rules 10, 11, 12 and 26 of the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, by Notification No. 42/2019 State Tax dated 30.09.2019, referencing the earlier Notification No. 31/2019 State Tax that published the amendment in the Gazette.

Commencement of GST amendment rules: specified amendment rules declared in force and deemed effective under statutory power.
The State invokes Section 164 of the Goods and Services Tax Act to appoint a specified date as the operative commencement date for rules 10, 11, 12 and 26 of the Goods and Services Tax (Fifth Amendment) Rules, 2019, declaring that those rules shall come into force and shall be deemed to have come into force on that appointed date.

Integrated Goods and Services Tax exemption expanded to cover specified defence goods by amending the customs notification, effective early October.
Amends Notification No. 19/2019 Customs by inserting the words "under the said First Schedule, and whole of the integrated tax leviable thereon under sub section (7) of section 3 of the said Act" after "whole of the duty of customs leviable thereon" so that specified defence goods covered by the notification are exempt from integrated tax as well as customs duty; made under section 25(1) of the Customs Act and effective from 1 October 2019.

Customs exemption amendments impose bond and integrated tax obligations on cable laying vessels while clarifying Schedule II import treatment.
The amendment revises exemption entries to align lease/use imports with transactions in Schedule II of the CGST Act, inserts an exemption for ships/vessels used for cable laying or repair in Indian customs waters, and imposes conditions requiring a bond to secure payment of customs duty and integrated tax, an undertaking restricting home consumption and mandating use for the intended purpose, re-export of the vessel after service completion, and payment of integrated tax on breach; it also adds a specified entity to the eligible list.