Customs tariff amendment expands scope to include smart rings, shoulder bands, neck bands and ankle bands under wearable device duty rules.
The amendment substitutes the description in the Table of the principal customs notification so that the phrase "(commonly known as smart watches);" is replaced with "(commonly known as smart watches) and other smart wearable devices including smart rings, shoulder bands, neck bands or ankle bands;", thereby bringing those additional smart wearable devices within the same tariff entry and duty/exemption framework.

State Level Screening Committee constitution under GST rules designates specified officers to serve on Anti Profiteering screening panel.
Constitution of a State Level Screening Committee under rule 123 of the state GST Rules read with rule 123(2) of the Central GST Rules, designating the Additional Commissioner (Technical), CGST Commissionerate and the Additional Excise and Taxation Commissioner (GST) as members; the notification supersedes an earlier departmental notification while preserving prior actions.

Public Tech Platform authorized for consent-based information sharing of GST data, enabling standardized API-driven credit ecosystem.
Notification designates Public Tech Platform for Frictionless Credit as the authorised system for consent-based information sharing by the common GST portal under section 158A, enabling data exchange under the Haryana GST and Integrated GST Acts. The platform is defined as an enterprise-grade open-architecture IT platform that aggregates information from multiple data sources and uses a standard, protocol-driven architecture and open, shared APIs to allow financial service providers and data service providers to converge for credit ecosystem operations.

Anti-dumping duty on Self Adhesive Vinyl imposed on imports from China PR with producer specific rates and specified exclusions.
The Central Government imposes anti-dumping duty on PVC based Self Adhesive Vinyl (SAV) imported from China PR following findings of dumping and material injury. Producer specific duties in US dollars per metric ton are set for named exporters and a residual rate for others; the scope covers PVC films above 100 microns in roll form and excludes various non PVC or thinner self adhesive products. Duty is leviable for a statutory limited period, payable in Indian currency, with conversion at the government notified exchange rate tied to bill of entry presentation.

Anti-dumping duty continuation on EVA sheets: duties imposed to counter dumping and protect domestic industry.
Following a sunset review final finding that EVA sheets for solar modules from China PR are being dumped and causing injury, the Central Government has continued anti-dumping duties by superseding the prior notification and imposing specified producer-specific and residual duties on listed tariff items. Duties apply as per the product description, are levied for five years from publication, are payable in Indian currency, and are calculated using the exchange rate specified in government notifications with the bill of entry date as the relevant date.

Anti-dumping duty on Para-Tertiary Butyl Phenol to offset dumped imports and protect domestic industry.
The Central Government imposes anti-dumping duty on Para-Tertiary Butyl Phenol (PTBP) imported under tariff item 2907 19 40 from Korea RP, the United States of America and Singapore, at differentiated rates by producer and export origin as listed in the notification table, to offset dumped imports and remove injury to the domestic industry. The duty is payable in Indian currency for five years from notification and is to be calculated using the Government-specified exchange rate on the bill of entry date.

Anti-dumping duty on imported PCBs targets dumped imports from specified countries to offset material injury to domestic industry.
Anti-dumping duty is imposed on Printed Circuit Boards originating in or exported from China PR and Hong Kong after findings of exports below normal value causing material injury to domestic industry. Duties are ad valorem on CIF value, allocated by producer and country of origin/export with specified rates and nil entries for some producers. The scope excludes specified high-technology and specialised PCB types defined by functional characteristics. Exchange rate and relevant date for duty calculation are prescribed, and the measure is effective for a fixed governmental term from Gazette publication unless earlier altered.

Free Trade Warehousing Zone designation enables inland container depot status and establishes an Approval Committee for governance.
Designation notifies a 51.3160 hectares area at Talvali and Palasdari, Karjat, Maharashtra, as a Free Trade Warehousing Zone approved for development, operation and maintenance by M/s. NDR Infrastructure Private Limited. The Central Government constitutes an Approval Committee with specified ex officio members and nominees to oversee the zone, and declares the zone to be deemed an Inland Container Depot under the Customs Act.

Intermediary-controlled computer resources: designated agency notifies unlawful use involving information, data, or communication links under statutory functions.
The Indian Cyber Crime Coordination Centre (I4C) of the Ministry of Home Affairs is designated as the agency to perform functions under section 79(3)(b) of the Information Technology Act, 2000. Its function includes notifying instances where information, data or communication links residing in or connected to computer resources controlled by intermediaries are used to commit unlawful acts.

Packing machine registration and monthly production reporting required for manufacturers under new GST procedural rules.
Notifies a special procedure requiring registered manufacturers of listed pan masala and tobacco products to electronically register packing and filling machines in FORM GST SRM-I (generating unique machine registration numbers), to file monthly production and input statements in FORM GST SRM-II, and to upload Chartered Engineer certificates in FORM GST SRM-III for declared and amended machines; includes timelines for initial filing, registration-related filings, machine additions, amendments, disposals, power consumption and brandwise product reporting, and applies to goods specified in the appended Schedule.

Rescission of notification under section 148: earlier GST notification withdrawn, effective from start of year with savings clause.
Rescission of an earlier GST notification is effected under statutory power, annulling the prior Government Order except as respects acts or omissions completed before rescission; the rescission is deemed to have come into force from the first day of January, 2024, and the instrument notes its Gazette publication and that it was made on the recommendation of the Council.

Public Tech Platform for Frictionless Credit notified as system for consent-based information sharing via common GST portal.
Notification designates Public Tech Platform for Frictionless Credit as the system with which information may be shared by the common GST portal on the basis of taxpayer consent under the Madhya Pradesh Goods and Services Tax Act, 2017, describing the platform as an enterprise grade, open architecture IT solution developed by the Reserve Bank Innovation Hub that enables access to multiple data sources through standards based architecture and shared APIs to facilitate interoperability among financial and data service providers.

Online money gaming defined and platforms treated as suppliers, making them subject to GST registration, returns and penalties.
The Act defines online gaming and online money gaming, adopts a virtual digital asset definition, and declares organisers, operators or owners of platforms supplying specified actionable claims to be suppliers for GST purposes. It substitutes "specified actionable claims" for references to lottery, betting and gambling, treats certain Schedule III entries as retrospective, bars refunds for tax collected that would not have been collected had the retrospective insertion always applied, preserves other laws regulating betting and gaming, and empowers notifications for registration exemptions and compliance conditions.

Approval of institution for scientific research confers tax-recognised university status under relevant provision, effective retrospectively for recent assessment years.
Central Government approval is granted to National Forensic Sciences University, Gandhinagar (PAN AAALN3742Q) as a university, college or other institution recognised for scientific research under the income-tax framework read with the specified rules, qualifying the institution for tax treatment applicable to research entities. The notification is effective retrospectively from its publication in the Official Gazette and applies to the assessment years identified in the notification; the explanatory memorandum certifies no person is adversely affected by retrospective effect.

Scientific research approval grants institute status enabling tax deduction eligibility for specified assessment years under income tax law.
Approval is granted to Sardar Vallabhbhai National Institute of Technology, Surat as a 'University, college or other institution' for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income tax Act read with Rules 5C and 5E of the Income tax Rules by Notification No. 30/2024 dated 13 March 2024; the notification is effective from publication, operates retrospectively to the previous year 2023-24, and is applicable for the specified assessment years 2024-25 to 2028-29.

Scientific research approval under section 35 grants IIT Kharagpur notified status for research deduction across specified assessment years.
Approval of Indian Institute of Technology, Kharagpur as a notified 'University, college or other institution' for Scientific Research under clause (ii) of sub section (1) of section 35, read with Rules 5C and 5E of the Income tax Rules, 1962, with effect from the date of publication and retrospective applicability to the previous year 2023-24, covering assessment years 2024 25 to 2028 29.

Inland Container Depot designation: Bihta authorised for unloading imported goods and loading export consignments under customs notification.
The Central Board of Indirect Taxes and Customs amends Notification No. 12/97 Customs (N.T.) by inserting a new Table entry (serial 2A) designating Bihta, Bihar as an Inland Container Depot authorised for the unloading of imported goods and the loading of export goods, thereby adding Bihta to the list of locations permitted to perform those ICD functions under the notification.

Customs tariff amendment adds classifications for X ray machine components, enabling specified concessional import treatment for medical equipment.
This notification amends Notification No. 50/2017-Customs by substituting the item (e) description against S. No. 563A to specify a High Frequency X Ray Generator (9022 14 10) and by inserting S. Nos. 563B, 563C and 563D to add: a High Frequency X Ray Generator (>25KHz, >=500mA) for manufacture of X ray machines (9022 14 10 referring to 9022 14 20/90); specified parts including Vertical Bucky, X Ray Tube Suspension and X Ray Grid (9022 90 90); and a Multi Leaf Collimator/Iris (9022 29 00 or 9022 90 90). Each inserted entry records a concessional tariff entry of 10%. The amendment substitutes item (e) at S. No. 564 similarly and commences on 1 April 2024.

Import duty increase for specified X ray tube tariff items takes effect under statutory amendment to the First Schedule.
The Central Government has amended the First Schedule to the Customs Tariff Act by substituting the basic duty entry for specified X ray tube tariff items in Chapter 90 with a fifteen percent rate; the notification invokes statutory powers to increase duty where immediate action is necessary and makes the amendment effective from 1 April 2024.

Customs exemption for gold imports by Reserve Bank removes customs duty and related cess on specified tariff heading.
Exemption exempts gold falling under Customs Tariff Heading 7108 from the whole of customs duty and from the Agriculture Infrastructure and Development Cess when imported into India by the Reserve Bank of India, invoked under powers in the Customs Act, 1962 and the Customs Tariff Act, 1975 as necessary in the public interest.