Construction-of-complex supply rule amended; exception for transactions with full consideration received after completion certificate or first occupation.
The notification substitutes the opening paragraph to cover construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of the completion certificate, where required, by the competent authority, or after its first occupation, whichever is earlier; the amendment is effective from 20th October 2023.

Fixation of tariff values adopted for specified edible oils, metals and areca nut, modifying customs valuation consequences.
Amendment under section 14(2) of the Customs Act substitutes Tables 1-3 in Notification No. 36/2001-Customs (N.T.), fixing commodity-specific tariff values in US dollars for listed edible oils, brass scrap, areca nuts, and specified forms of gold and silver, clarifying scope for entries that rely on benefits under an earlier notification and providing explanatory notes for certain forms; the amendment takes effect on the stated commencement date.

Customs tariff amendment: new table entry added to update exemption schedule under section 25 authority.
Amends the principal customs exemption notification by inserting a new TABLE I entry (serial 1271A) under the authority of section 25(1) of the Customs Act, 1962, specifying a tariff classification, a broad goods description, and the applicable table entry to align the schedule with subsequent amendments; the amendment is published as an addition to Notification No. 22/2022-Customs.

Export Authorization through NCEL permitted for specified food commodities, with prior trade notices rescinded and extensions noted.
The Notification authorises export of specified food commodities through National Cooperative Exports Limited (NCEL), listing permitted commodities and country-specific quantity allocations and timeframes (including extensions where recorded). It is issued under the Foreign Trade Act and Policy and rescinds Trade Notice No. 08/2023, Trade Notice No. 17/2023 and Trade Notice No. 18/2023, making NCEL the authorized channel for the listed exports.

SAED rate revision on petroleum crude updates notified levy, substituting prior table entry and taking effect shortly.
The government substitutes the Table entry at S. No. 1, column (4) in the principal notification to read "Rs. 5000 per tonne", thereby revising the SAED on petroleum crude; the amendment is effected under powers conferred by the Central Excise Act and the Finance Act and takes effect from the commencement date stated in the notification.

Exemption of deposits under Customs Act: effective date for notification extended to 20 January 2024.
Exercising powers under sub section (4) of section 51A of the Customs Act, the Board amends Notification No. 19/2022 Customs (N.T.) by substituting in paragraph 2 the date '1st December, 2023' with the new operative date '20th January, 2024', thereby extending the timeline for the exemption of deposits under the existing notification.

Extension of exemption period for ECL deposits, substituting the earlier statutory deadline under the Customs Act notification.
Amendment under the Customs Act substitutes the previously notified deadline in paragraph 2 of the principal customs notification with a later cutoff date, thereby extending the temporary exemption regime for deposits into the ECL and continuing the relief provided by earlier notifications.

Condonation of delay in GST appeals: delayed appellants may file by deadline subject to upfront payment conditions.
Designated taxpayers who missed the statutory period or whose appeals were rejected as time barred may file FORM GST APL-01 by 31 January 2024; payment prerequisites require full payment of admitted amounts plus 12.5% of the remaining disputed tax (subject to a cap), with at least 20% of that sum debited from the Electronic Cash Ledger. Pending appeals meeting this condition are deemed filed. No refunds of excess payments will be permitted until appeal disposal, and appeals relating to non tax demands are excluded.

GST appeal filing procedure sets payment conditions and deadlines for time-barred orders under the special notification.
Special procedure prescribed for taxable persons who could not file an appeal within the time under section 107 against orders passed under sections 73 or 74 on or before 31 March 2023, and for taxable persons whose appeals were rejected solely as time-barred. Such persons must file the appeal in FORM GST APL-01 on or before 31 January 2024, subject to payment of the admitted portion of tax, interest, fine, fee and penalty in full, and twelve and a half per cent of the remaining disputed tax, with at least twenty per cent paid through the Electronic Cash Ledger.

Tariff value fixation updated for specified edible oils, brass scrap, areca nut, gold and silver, effective late November.
The Central Board of Indirect Taxes & Customs, invoking section 14 powers, substitutes new TABLE-1, TABLE-2 and TABLE-3 into the principal non-tariff notification to set tariff values for specified imports. The replacement tables prescribe tariff values for edible oils (various palm and soybean oils and palmolein), brass scrap (all grades), areca nut, and specified categories of gold and silver, clarifying category distinctions for precious metals and noting unchanged entries where applicable, with the amendment effective the day after publication.

Special procedure for condonation of delay: allows belated GST appeals upon specified payment conditions and filing by prescribed date.
A special procedure permits condonation of delay for appeals against orders under sections 73 or 74 of the Maharashtra GST Act up to 31 March 2023; affected persons must file in FORM GST APL-01 by 31 January 2024 and meet payment conditions: full payment of admitted amounts and 12.5% of the remaining tax in dispute (capped), with at least 20% debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess payments are withheld until appeal disposal, and Chapter XIII rules apply mutatis mutandis.

Valuation of related-party corporate guarantees set as a specified minimum or actual consideration, altering GST valuation and compliance obligations.
A new sub rule deems the value of services by a supplier to a related person for providing a corporate guarantee to be a specified minimum of the guarantee amount or the actual consideration, whichever is higher. Procedural language is changed from "order" to "intimation" in one provision, and certain actions now lapse on issuance of a Commissioner order or on expiry of one year. Registration forms are updated to add One Person Company and a substituted cancellation form sets effective cancellation date, pending return obligations, and notes that cancellation does not affect prior liabilities.

Refund of input tax credit clarified for imitation zari thread made from metallised polyester film, limited to polyester film components.
The notification inserts entry 6AA to treat imitation zari thread or yarn made of metallised polyester film/plastic film as eligible for refund of input tax credit only in respect of polyester film/plastic film, thereby limiting refund eligibility to the film component of such products.

GST rate notification amendment clarifies covered public authorities and excludes Ministry of Railways from central government reference.
The notification amends Notification No. 4/2017 State Tax (Rate) by substituting the Table entry for S. No. 6, column 4, to specify Central Government (excluding Ministry of Railways (Indian Railways)), State Government, Union territory or a local authority, thereby narrowing and clarifying the class of public authorities covered under that entry.

Tax schedule amendment: millet flour powder ( 70% millet) newly classified as distinct taxable item, effective retrospectively.
The notification amends the State GST rate schedule by inserting a new entry classifying a powdered millet-flour food preparation containing at least 70% millets by weight (excluding pre-packaged and labeled products) as a distinct taxable item; the amendment is made by state notification under the State GST Act and is declared to be effective retrospectively by deeming provision.

GST rate amendment updates taxable entries to include molasses, millet based food preparations and industrial spirits, altering applicable schedules.
Amendment revises the State GST rate notification by inserting molasses and a pre packaged millet flour food preparation (containing at least seventy percent millets) into specified lower rated schedule entries, expanding the description of heading 1905 to include that millet preparation, adding an entry for spirits for industrial use in the mid rated schedule, and omitting the first entry in the highest rated schedule; the changes are declared to have effect from the earlier commencement date set in the notification.

Transportation of passengers by omnibus: separately classified, with an exception for supplies made through e commerce companies.
Amendment revises the State Tax (Rate) notification to exclude omnibuses from the general description of motor vehicles and inserts a separate provision treating services by way of transportation of passengers by an omnibus, except where the service is supplied through an electronic commerce operator by a company; the Explanation adds that "Company" has the meaning assigned in the Companies Act, 2013. The notification is deemed to come into force on 20 October 2023.

GST on construction for sale: amendment clarifies treatment where land value is included, with retroactive effect.
Amendment replaces the earlier reference with an express provision covering construction of a complex, building or part intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the amendment is deemed effective from 20 October 2023.

GST notification amendment adjusts Central Government service scope by including Indian Railways and excluding it from specified services.
The notification amends the Himachal Pradesh GST rate table to insert the Ministry of Railways (Indian Railways) after the Department of Posts in the entry at serial number 5, item (2)(i), and to expressly exclude the Ministry of Railways (Indian Railways) from the phrase "Services supplied by the Central Government" in the entry at serial number 5A; the amendments are made on GST Council recommendation and are deemed effective from 20 October 2023.

Nil-rate for specified services to governmental authorities; water, sanitation, public health and slum upgradation exempted under state GST.
A new Nil-rated entry is added for services to a governmental authority under Chapter 99 covering water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation. The amendment also inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in specified items, explanations and provisos of the notification's Table. The changes are effected under provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 and are to be treated as effective from 20th October, 2023.