GST exemption for dried tamarind and biodegradable leaf, flower and bark plates and cups expands covered supplies.
The Central Government amends Notification No.2/2017-Central Tax (Rate) under section 11(1) of the CGST Act to insert Schedule entries exempting dried tamarind and plates and cups made of leaves, flowers or bark, by adding specified serial numbers and tariff descriptions; the amendment takes effect on the first day of October, 2019 and is published as Notification No.15/2019-Central Tax (Rate).

GST rate amendments introduce reclassification and rate changes affecting specified goods and exemptions for multiple schedules
The notification amends multiple West Bengal GST rate Schedules by omitting, substituting and inserting tariff entries to reclassify goods and adjust applicable rates. Key operative changes include insertion of entries for marine fuel and caffeinated beverages, substitution and clarification of packing bags and wet grinders, creation of entries for railway locomotives, rolling stock and parts, revision of descriptions for precious and synthetic stones not strung or mounted, and omission of specified serial numbers across schedules.

GST rate amendments update state tax classifications and applicable rates for specified goods, altering schedule entries and descriptions.
Notification amends Gujarat State Tax (Rate) schedules by inserting, substituting and omitting tariff entries across Schedules I-VI to reclassify specified goods (including marine fuel, wet grinders, woven bags, rail locomotives and components, caffeinated beverages, motor-vehicle concessions for orthopedic disability, and revised descriptions for precious and synthetic stones), thereby altering their applicable state tax rates; the amendments take effect on the stated effective date.

SGST rate schedule amendment: reclassifies goods and updates tariff entries, with revised classifications taking effect in October.
The State amends the Sikkim SGST rate notification to reclassify, insert and omit specific tariff entries across Schedules I-VI: Schedule I alters 2.5% entries including marine fuel and a wet grinder; Schedule II adds packaging and extensive railway rolling stock classifications and extends slide fastener parts; Schedule III adds caffeinated beverages, adjusts plastic closure exclusions, substitutes a motor vehicle entry for orthopedic disability with certification conditions, and omits an entry; Schedule IV adds caffeinated beverages; Schedule V deletes two entries; Schedule VI revises precious and synthetic gemstone descriptions. The changes take effect 1 October 2019.

GST rate schedule amendments update taxable goods classifications and insertions, omissions; changes effective for state tax application.
The notification amends the Arunachal Pradesh State GST rate schedules by inserting, substituting and omitting specified tariff entries: Schedule I alters entries including marine fuel and a wet grinder heading; Schedule II adds polymer bag codes and a suite of railway rolling-stock headings; Schedule III expands beverage and closure descriptions and revises motor-vehicle descriptions for persons with orthopedic disability subject to central certification; Schedule IV adds caffeinated beverages; Schedules V and VI delete or substitute precious- and semi-precious-stone descriptions. The amendments are effective from the first day of October, 2019.

GST schedule amendment alters tax classifications and rates, inserting and omitting entries to modify taxable items.
Amendment revises the Karnataka GST notification by inserting, substituting and omitting specific tariff entries across Schedules I-VI, including additions for marine fuel, wet grinders, woven polyethylene/polypropylene bags, multiple rail vehicle and parts classifications, caffeinated beverages, and revised descriptions for precious/semi-precious stones; it also removes certain low-rate entries and redefines the descriptive scope for some goods, with the changes taking effect from the date specified in the notification.

GST rate amendments revise schedule classifications and taxable goods, restructuring tariff entries and rate treatment effective thereafter.
This notification amends Notification No. 1/2017-State Tax (Rate) by inserting, substituting and omitting specified tariff entries in Schedules I-VI to revise GST rate treatment and commodity classifications (including Marine Fuel, wet grinders, woven bags, caffeinated beverages, rail locomotives and parts, plastic closures, motor vehicles for orthopedic disability, and precious/synthetic stones), with the amendments coming into force on 1st October 2019.

IGST rate changes: amended tariff entries and schedule reallocations take effect, altering taxable rates and product classifications.
Amendment reconfigures IGST rates by substituting, omitting and inserting tariff entries in Schedules I-VI of the principal notification to specify revised taxable classifications and corresponding integrated tax rates, including additions for marine fuel, wet grinders, certain bags, multiple railway headings, caffeinated beverages, revised motor vehicle specifications with disability certification condition, and revised precious and synthetic stone descriptions; changes take effect on the commencement date stated in the notification.

UTGST rate amendments reclassify specified goods and add new commodity entries, altering applicable tax rate bands.
The notification amends the principal UTGST rate notification by omitting, substituting and inserting tariff entries across multiple Schedules to reassign specified goods into revised UTGST rate bands, add new commodity descriptions such as caffeinated beverages and marine fuel, reclassify certain packaging and textile items, and insert comprehensive entries for railway rolling stock and parts.

CGST rate amendments specify revised tax rates and schedule changes for various goods, implementing GST Council recommendations.
This notification amends the principal CGST Rate schedule to specify revised Central Goods and Services Tax rates and to alter tariff classifications for numerous goods. It effects omissions, substitutions and insertions across Schedules I-VI-adding, deleting and redefining entries such as marine fuel, woven bags, wet grinders, multiple rail vehicles and parts, caffeinated beverages, certain motor vehicles for persons with orthopedic disability, and revisions to precious and synthetic stone descriptions-and prescribes an effective commencement date.

Place of supply rules designate recipient location for specified cross border pharmaceutical R&D and transport maintenance services.
Notification under section 13(13) IGST fixes the place of supply as the location of the recipient for specified pharmaceutical research and development services supplied from taxable to non taxable territory, subject to contract between provider and recipient and fulfilment of export of services conditions except one excluded sub clause; it likewise fixes the place of supply as the recipient's location for maintenance, repair or overhaul services related to aircraft and to ships supplied for business use.

Compensation cess refund disallowed for inverted duty on tobacco and substitutes, restricting claims for unutilised input tax credit.
No refund of unutilised compensation cess shall be allowed where credit accumulated because the compensation cess rate on inputs is higher than on outputs, in respect of goods under Chapter 24 (tobacco and manufactured tobacco substitutes); interpretation follows the First Schedule to the Customs Tariff Act, 1975 and the notification is framed under the specified provisions of the CGST Act and the GST (Compensation to States) Act.

Compensation cess amendment adds caffeinated beverages to schedule and revises motor vehicle classifications with disability certification condition, effective October.
The notification amends the Compensation Cess schedule to insert Caffeinated Beverages, revise several motor vehicle descriptions and tariff entries, and prescribe a conditional certification requirement for diesel vehicles intended for persons with orthopedic physical disability; these amendments take effect on the first day of October, 2019.

Correction of notification authority: substitution of Central Government for State Government with retroactive effect.
Corrigendum amends clause 11(c) of Notification No.31-2019-State Tax by substituting the words "The State Government" with "The Central Government" in sub-clause (c); the amendment is declared to be effective from 24th September, 2019 and is issued by the Joint Secretary to Government, Finance Department.

Export prohibition of onions: exports of specified onion items are prohibited immediately until further notice under export policy.
The export policy for the item descriptions of onions in the ITC (HS) export-import classification is amended from free to prohibited with immediate effect; the amendment is issued under powers conferred by the Foreign Trade (Development & Regulation) Act and relevant Foreign Trade Policy provisions and applies to all varieties of onions covered by the specified item descriptions until further orders.

Flood Cess filing deadline extended to address practical difficulties in filing alongside GSTR 3B returns.
The Commissioner extended the due date for filing Kerala Flood Cess returns for August 2019 to 30th September 2019 because practical difficulties were reported in filing the Flood Cess return alongside the GSTR 3B return; the extension was made under powers conferred by the Kerala GST statutory framework and related finance and GST rules to address those operational issues.

Aadhaar linking deadline extended under section 139AA by notification, postponing the prior statutory deadline for compliance.
The Central Government amends the principal notification implementing the Aadhaar linking requirement under the Income-tax Act by substituting the deadline in paragraph 1 and paragraph 3, replacing the earlier prescribed date with a later date to extend the compliance period for Aadhaar linking as set out in the principal notification.

Rescission of anti dumping duty ends previous ADD on ductile iron pipes from China following review and judicial developments.
The Central Government rescinds Notification No. 23/2013 Customs(ADD) imposing anti dumping duty on ductile iron pipes from China PR, except insofar as things done or omitted before rescission, following a review in which the designated authority found continuation unwarranted and in light of judicial developments, and exercises powers under section 9A of the Customs Tariff Act and Rules 18 and 23 of the 1995 Anti dumping Rules.

Municipal debt securities rules tighten issuance, listing, disclosure, rating, escrow and trustee obligations for issuers.
The Regulations revise the framework governing municipal debt securities by setting issuer eligibility (authority under constituting document, prescribed accounting standards, no recent defaults, absence of restraint or wilful defaulter/fugitive economic offender status), requiring credit ratings, dematerialisation, appointment of registered debenture trustees, and application to recognised stock exchanges. They mandate detailed disclosures in draft offer documents and placement memoranda, due diligence and certification by lead managers and debenture trustees, escrow and trust deed arrangements restricting use of proceeds, and continuous disclosure, reporting and audit obligations, while empowering the Board with specified remedial and relaxation powers.

Corrigendum correcting prescribed ratio in SEBI notification: regulation 3 amended to replace incorrect ratio with corrected ratio.
The corrigendum amends the English version of the earlier SEBI notification published in the Gazette by directing that the ratio cited in the specified regulation is to be read as 6:1 instead of the previously published 56:1, and confines the change to this textual correction in the notification.