Deemed exports designation: supplies against Advance Authorisation and related export authorisations treated as deemed exports under GST.
Declares specified supplies by registered persons to be deemed exports under section 147: supplies against Advance Authorisation; capital goods supplies against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified entities against Advance Authorisation, with definitions of the authorisations and Export Oriented Unit drawn from the Foreign Trade Policy for the purpose of GST treatment.

Deemed export refund claims can be filed by recipient or supplier; Commissioner may extend prescribed filing periods and forms updated.
Amendment to rule 89(1) allows refund applications for supplies regarded as deemed exports to be filed by the recipient or by the supplier where the recipient does not claim input tax credit and furnishes an undertaking permitting the supplier to claim the refund. Amendment to rule 96A(1)(a) permits extension of prescribed three-month periods by the Commissioner. FORM GST RFD-01 is revised by substituting Statement-2 for exports of services with tax and Statement-4 for supplies to SEZ units/developers, each prescribing integrated-tax and cess fields and debit/credit note adjustments.

State tax on food aid applies to unit-packed food for government-approved free distribution upon certified proof of distribution.
Notification under the Madhya Pradesh GST Act prescribes a state tax rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under government approved programmes, applicable to goods classifiable under tariff items 19 or 21, conditional on the supplier producing within five months (or within an extended period allowed by the jurisdictional commissioner) a certificate from a Deputy Secretary level officer confirming free distribution; customs tariff interpretation rules apply.

Reduced SGST rate for food preparations for economically weaker sections requires supplier certificate confirming free distribution within prescribed period.
The State notifies an SGST rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a Central or State Government approved programme, conditional on the supplier producing a Deputy Secretary's certificate confirming free distribution within five months or such extended period as allowed by the jurisdictional Commissioner, and applies Customs Tariff Act interpretative rules for tariff classification.

Deemed export evidence requirements under GST: suppliers must furnish recipient acknowledgments and undertakings to claim refund.
Notification prescribes that suppliers of deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation/EPCG holder or a recipient-signed tax invoice confirming receipt, together with recipient undertakings that no input tax credit has been availed and that the recipient will not claim refund, as evidences to claim refund.

Deemed export: notification treats supplies under Advance Authorisation, EPCG, EOUs and certain gold supplies as deemed exports.
Notification under section 147 of the Rajasthan GST Act notifies supplies as deemed exports: supplies against Advance Authorisation; capital goods under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and specified gold supplies against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20 and links applicability of certain gold supplies to a specified customs notification.

Deemed export refund claims can be filed by recipient or supplier if recipient forgoes input tax credit, and refund forms updated.
The rules amend refund procedures: rule 89 now allows deemed export refund applications by the recipient or, where recipient forgoes input tax credit and gives an undertaking, by the supplier; rule 96A permits the Commissioner to allow periods beyond three months; FORM GST RFD 01 Statements 2 and 4 are revised to record detailed invoice, tax, BRC/FIRC and shipping/export documentation for refunds on exports of services and supplies to SEZ units or developers.

Commencement of section 247: government notification appoints its entry into force on the specified effective date.
The Central Government, invoking its power under sub section (3) of section 1 of the Companies Act, 2013, issued a notification appointing 18 October 2017 as the date on which section 247 of the Act shall come into force, thereby administratively bringing that provision into effect by formal ministerial declaration.

Valuer registration and recognition regime imposes qualification, conduct, reporting and disciplinary obligations for valuation practice.
These rules create a regulatory regime requiring registration of valuers and recognition of valuers organisations, setting eligibility, education, experience and valuation-examination requirements, application procedures and fees, and conditions of registration limiting practice to specified asset classes, record-keeping and disclosure obligations. Valuations must follow notified valuation standards or recognised standards pending notification, with detailed report content and mandatory disclosure of inputs and conflicts. Recognised organisations must adopt governance, training, monitoring, grievance and disciplinary arrangements, convert to section 8 companies where required, maintain public registers, and cooperate with authority inspections and sanctions; enforcement includes show-cause procedures, suspension or cancellation and remedies under the Companies Act.

Deemed export refund evidences required: suppliers must produce recipient acknowledgment and undertakings to claim refund.
Suppliers of deemed export supplies seeking refund must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG authorisation holder confirming receipt, or a tax invoice copy signed by the recipient Export Oriented Unit confirming receipt. In addition, the recipient must provide two undertakings: that no input tax credit has been availed on such supplies, and that the recipient will not claim refund in respect of those supplies so that the supplier may claim the refund.

Refunds for deemed exports and SEZ supplies: allow supplier or recipient to claim refunds; form RFD-01 updated.
Amendment permits refund applications for deemed exports to be filed by either the recipient or, where recipient forgoes input tax credit and gives an undertaking, by the supplier; authorises the Commissioner to allow further time beyond three months under rule 96A; and replaces Statements 2 and 4 in FORM GST RFD-01 to prescribe revised fields for refunds relating to exports of services with tax payment and supplies to SEZ units or developers.

Deemed exports designated: supplies against Advance Authorisation treated as deemed exports, including EPCG supplies and Export Oriented Unit supplies.
Notification designates as deemed exports: supplies by registered persons against Advance Authorisation, supplies of capital goods under Export Promotion Capital Goods authorisation, supplies to Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation; definitions of Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit are provided as per the Foreign Trade Policy.

State tax rate on subsidized food distributions requires certificate-based compliance for free distribution under government-approved programmes.
Notification under the Chhattisgarh GST Act notifies a State tax rate of 2.5 per cent on intra State supplies of food preparations under tariff headings 19 or 21, when put up in unit containers and intended for free distribution to economically weaker sections under a government approved programme, subject to the supplier producing within five months (or extended period allowed by the jurisdictional commissioner) a certificate from an officer not below Deputy Secretary confirming free distribution under the approved programme; tariff terms are to be interpreted with reference to the First Schedule to the Customs Tariff Act, 1975.

Exchange rate determination under Customs Act sets official conversion rates for imports and exports effective mid October.
Under authority of the Customs Act the notification fixes the rate of exchange for specified foreign currencies, with distinct conversion rates for imported goods and for export goods, effective 19th October, 2017. The notification supersedes the prior exchange rate notification while preserving prior actions, and presents the rates in two schedules (per unit and per 100 units), with certain currency entries later substituted by subsequent administrative notifications.

Anti dumping revocation: rescission of duties on soda ash from Russia and Turkey remains in abeyance pending court order.
The Government rescinds the 2013 notification imposing anti dumping duties on Soda Ash imports from Russia and Turkey, following a mid term review that found continued dumping but no injury to the domestic industry and recommended revocation; the rescission supersedes the earlier rescission notification but remains in abeyance subject to final High Court orders challenging the designated authority's findings.

Revocation of anti-dumping duties on soda ash follows administrative finding of absence of injury and improved domestic performance.
The designated authority's mid-term review found continued dumping of soda ash from specified origins but concluded that dumping caused no injury-undercutting, underselling, injury margin, and price suppression/depression were negative while domestic industry volume and price indicators improved-and recommended revocation of anti-dumping duties. Judicial orders placed notifications in abeyance and required procedural redress; after further proceedings the Central Government rescinded the original anti-dumping notification, subject to abeyance pending final judicial determination.

Deemed export refund evidence required: supplier must produce receipt acknowledgement and recipient undertakings to claim refund.
The notification prescribes that suppliers of deemed export supplies must produce: an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder or a recipient signed tax invoice confirming receipt; an undertaking by the recipient that no input tax credit has been availed on such supplies; and an undertaking by the recipient that it will not claim the refund and that the supplier may claim the refund.

Deemed exports: specified GST notification treats supplies under Advance Authorisation, EPCG and to EOUs as deemed exports.
Government notifies certain supplies as deemed exports under the Manipur GST Act by listing four categories: supplies against Advance Authorisation, capital goods against Export Promotion Capital Goods authorisation, supplies to Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation. Definitions clarify Advance Authorisation, Export Promotion Capital Goods authorisation, and Export Oriented Unit as authorisations and approvals under the Foreign Trade Policy for physical exports.

Deemed export refund eligibility expanded to allow recipients or suppliers to apply, with Commissioner-authorised time extensions.
The rules substitute a proviso in rule 89(1) permitting refund applications for deemed exports to be filed by either the recipient or, where the recipient does not claim input tax credit and gives an undertaking, the supplier. Rule 96A(1)(a) is amended to allow the Commissioner to extend the three month filing period. FORM GST RFD 01 is revised by replacing Statement 2 to cover refunds for exports of services with payment of tax and Statement 4 to cover refunds for supplies to SEZ units or developers, prescribing specified invoice, tax, and export documentation fields.

Deemed export evidence requirements restrict refund claims to suppliers when recipient acknowledgments and undertakings are furnished.
Notification requires suppliers claiming refunds for deemed export supplies to furnish: (a) an acknowledgment of receipt from the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (b) an undertaking by the recipient that no input tax credit on such supplies has been availed; and (c) an undertaking by the recipient that it will not claim refund in respect of such supplies, allowing the supplier to claim the refund.