GST tariff amendment replaces specified tariff headings, changing state GST classification and taking effect from early January.
The notification substitutes Schedule I entries for serial numbers 165 and 165A with tariff headings "2711 12 00, 2711 13 00, 2711 19 10", modifying their GST classification and applicable state GST treatment; issued under the Haryana Goods and Services Tax Act, 2017, and effective from the fourth day of January, 2024.

Extension of limitation period for tax recovery and reversal of erroneous input tax credit grants additional time for specified prior years.
The State notification exercises statutory power to extend the time limit for issuance of orders for recovery of unpaid or short-paid tax and for reversal of wrongly availed or utilised input tax credit, partially modifying earlier departmental notifications. It specifies extended cut-off dates for two past financial years by which the tax administration may issue assessment or recovery orders, leaving substantive grounds for recovery and legal tests for input tax credit unchanged.

Anti dumping duty amendment updates tariff listings and clarifies exchange rate and CIF value computation under customs law.
Corrigendum removes tariff item '84798199' from specified locations, corrects the exporter name to "Jinan Oree Laser Equipment Co., Ltd.", and revises the Explanation to state that the applicable rate of exchange is the rate specified in the periodic customs notification with the relevant date as the bill of entry presentation date, and that "CIF value" means the assessable value as determined under the Customs Act.

Import price-threshold on Glufosinate Technical restricts low-value consignments; imports allowed above threshold under revised foreign trade policy conditions.
The import policy for Glufosinate Technical is amended to prohibit imports where the CIF valuation is below a prescribed threshold while permitting imports at or above that threshold, subject to the existing condition that the product be registered and not prohibited for import under the Insecticides Act. The amendment takes effect from 25.01.2024 and includes a one-year review clause for the price-linked condition.

Exemption under section 10(46): specified incomes of State Legal Service Authority Chandigarh exempted subject to non commercial and reporting conditions.
Notification confers exemption under section 10(46) to State Legal Service Authority Union Territory Chandigarh for specified income comprising grants from specified judicial and legal services authorities, grants or donations from central or relevant state governments for Legal Services Authorities Act purposes, amounts received under court orders, recruitment application fees, and interest on bank deposits.

Extension of tax exemption applicability under section 10(46) extends deemed coverage to specified financial years for prior notifications.
Amendment substitutes paragraph 3 in the listed income-tax notifications to deem those notifications applicable for financial years 2020-2021 through 2024-2025 (assessment years 2021-2022 through 2025-2026), and to deem a separate notification applicable for financial years 2020-2021 through 2022-2023 (assessment years 2021-2022 through 2023-2024); the explanatory memorandum states no person is adversely affected by retrospective effect.

Additional import duty imposed on specified precious metal imports, new entries set with specified duty rates and definition.
Amendment inserts three new tariff entries into Notification No. 11/2021 to impose additional import duty: entry 7112 for spent catalyst or ash containing precious metals, entry 7113 for "gold or silver findings" (defined as small components such as hook, clasp, clamp, pin, catch, screw back used to hold jewellery), and entry 7118 for coins of precious metals, each assigned the stated additional duty rates and placed after Sl. No. 15D in the customs tariff table.

Customs exemption amendment adds spent catalysts and precious-metal coins to exempted tariff entries and narrows a prior entry.
Amendment to Notification No. 11/2018 inserts Sl. No. 54A to exempt spent catalyst and ash containing precious metals under heading 7112 (linked to the relevant entry in Notification 50/2017), substitutes the referenced exemption list against Sl. No. 55 to remove one cross-reference, and inserts Sl. No. 56A to exempt coins of precious metals under heading 7118, thereby modifying the Table of exempted tariff items.

Customs tariff amendment revises the duty entry for spent catalysts and ash containing precious metals under existing notification.
The notification amends Notification No. 50/2017-Customs by substituting the entry in column (4) against S. No. 364A with "10%", thereby altering the tariff entry applicable to spent catalysts and ash containing precious metals under the Table of miscellaneous exemption notifications, pursuant to powers under the Customs Act and the Customs Tariff Act.

Special procedure for pan masala and tobacco manufacturers mandates machine disclosures, monthly reporting, and chartered engineer certification.
A special procedure is notified for registered persons engaged in manufacturing specified pan masala and tobacco products, requiring disclosure of packing-machine details in FORM GST SRM-I, monthly filing of FORM GST SRM-II, and upload of a Chartered Engineer's certificate in FORM GST SRM-III. The procedure covers existing, newly installed, amended, and disposed machines, declared production capacity information shared with other government bodies, and monthly reporting of inputs, production, power consumption, and grid-integrated solar power. The Schedule specifies the covered goods by tariff classification and the notification takes effect from 1 April 2024.

GST rescission notification withdraws earlier Andhra Pradesh order while preserving prior acts and omissions.
The Government of Andhra Pradesh, under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 and on the Goods and Services Tax Council's recommendation, rescinded G.O. Ms. No. 383 dated 07.08.2023, except for things done or omitted before the rescission. The notification was brought into force from 1 January 2024.

GST tariff substitution updates specified HSN entries, altering Schedule classifications and taking effect from early January.
Amendment substitutes the Schedule 1 entries at serial numbers 165 and 165A with the tariff headings "2711 12 00, 2711 13 00, 2711 19 10" under the powers conferred by Section 9(1) and Section 15(5) of the Madhya Pradesh GST Act; the substitution is declared effective from 4 January 2024.

Packing machine registration and monthly production reporting required to track manufacturing, inputs, power use and certification compliance.
Notification requires manufacturers of specified pan masala and tobacco goods to register packing/filling machines in Form GST SRM-I on the GST portal, obtain system-generated machine registration numbers, promptly report additions, disposals or amendments, and upload Chartered Engineer certificates in Form GST SRM-III. Manufacturers must file a special monthly statement in Form GST SRM-II detailing inputs consumed, production by machine and brand, number of packages packed, MRP totals, and power consumption, with required HSN-level and machine-level particulars and sworn verification by an authorised signatory.

Summoning and examination of witnesses authorised: inquiring authority empowered to compel attendance of specified witnesses in a departmental inquiry.
The Central Government authorises the inquiring authority under sub-section (1) of section 4 of the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972 to exercise the powers specified in section 5 to summon, enforce attendance of, and examine on oath ten named witnesses in the departmental inquiry relating to Shri Sailendra Mamidi, Principal Commissioner of Income Tax (Retd.).

Enforcement of attendance of witnesses authorises inquiring authority to summon and examine specified witnesses in a departmental inquiry.
The Central Government authorises the inquiring authority, under the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972, to exercise statutory powers to summon, enforce attendance of, and examine on oath eleven specified witnesses for the departmental inquiry relating to Shri S. Sarath (Retd.).

Exemption of deposits under section 51A(4) deferred; implementation rescheduled to 1 March 2024 by official customs notification.
The Central Board of Indirect Taxes and Customs amends Notification No.19/2022-Customs (N.T.) by substituting the words '20th January, 2024' in paragraph 2 with '1st March, 2024', thereby rescheduling the commencement of the exemption from deposits under the applicable Customs Act provision; this change is made by Notification No.06/2024-Customs (N.T.) dated 19 January 2024.

Exemption of deposits into ECL extended by amending the notification to substitute the operative date and prolong relief until late February.
The Central Board of Indirect Taxes and Customs, exercising powers under sub section (4) of section 51A of the Customs Act, 1962, amends Notification No.18/2023 Customs (N.T.) by substituting the date in paragraph 2 to extend the exemption for deposits into the Electronic Cash Ledger (ECL); the amendment is confined to replacing the operative date and thereby prolongs the temporal scope of the existing exemption.

Valuation of related party corporate guarantees treated as deemed value or actual consideration, whichever is higher.
Amendments revise valuation, procedural, form and enrolment rules under the Chhattisgarh GST Rules, 2017. A new rule deems the value of services where a supplier provides a corporate guarantee to a related person to be a specified deemed value or the actual consideration, whichever is higher. Procedural language is changed from issuing an "order" to issuing an "intimation", time limits of one year are inserted for certain orders, registration forms are updated to include One Person Company, REG 08 is replaced to standardise cancellation procedures, GSTR 8 ledger entries are restructured, PCT 01 enrolment categories expanded, and DRC 22 is limited by issuance of DRC 23 or one year expiry.

Effective date amendment adjusts notification wording and deems the insertion retroactive, altering when the special procedure applies.
The State Government amends notification No. 30/2023-State Tax by inserting the words "with effect from 1st day of January 2024" after the phrase prescribing the special procedure, and declares that this insertion shall be deemed to have been effective from 31st July 2023, under the powers of section 148 of the Chhattisgarh GST Act on the Council's recommendation.

Date amendment in State GST notification substitutes the earlier deadline and provides retrospective effect to the amended period.
State Government, exercising powers under section 128 of the Chhattisgarh Goods and Services Tax Act, 2017, amends Notification No. 08/2023-State Tax by substituting "31st day of August, 2023" for "30th day of June, 2023". The notification further declares that the amendment shall be deemed to have come into force with effect from the 30th day of June, 2023, giving the substituted date retrospective operational effect for the earlier notification's applicability and compliance timeline.