Specified premises designation for hotel accommodation governs opt in and opt out declarations and annual applicability.
The notification redefines specified premises for hotel accommodation services to include premises exceeding a per unit per day value threshold in the preceding year, premises declared by registered persons via an opt in filed between 1 January and 31 March of the preceding financial year, and premises declared by registration applicants within fifteen days of registration acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats and requires separate filings per premises; opt in declarations apply for the financial year and subsequent years unless superseded by an opt out.

GST rate revision for specified supply modifies applicable tax rate under Puducherry notification, effective from mid-January.
The notification amends the TABLE in the earlier notification by substituting the entry in column (4) against S. No. 4 with a different tax rate for that listed supply, thereby altering the applicable GST charge; the amendment is made under the statutory power exercisable by the Lieutenant Governor on the Council's recommendation and is effective from the 16th day of January, 2025.

GST rate amendment adds food inputs for ICDS supplies to existing notification, retrospective to January.
The Puducherry GST (Rate) notification is amended to insert, against S. No. 1 in the Table, after the Fortified Rice Kernel (Premix) supply for ICDS or similar Scheme, a new sub paragraph "(c) food inputs for (a) above," thereby including food inputs related to that supply; the amendment is made under the Puducherry GST Act, 2017 and is effective retrospectively from 16th January 2025.

GST amendment adds Gene Therapy and revises 'pre-packaged and labelled' definition to align with legal metrology requirements.
Amendment adds Gene Therapy to the Puducherry GST (Rate) Schedule and replaces the Explanation's clause defining "pre-packaged and labelled" to mean retail commodities that are pre-packed as per the Legal Metrology Act and whose package or securely affixed label must bear the declarations required by that Act and rules, thereby aligning GST classification with Legal Metrology packaging and labelling obligations.

GST rate amendment adds Fortified Rice Kernel to specified rate entries and clarifies pre-packaged labelling requirements.
The notification inserts Fortified Rice Kernel (FRK) into specified GST schedules, explicitly adding it alongside goods known as Murki and thereby defining its tax classification, and substitutes the Explanation to clarify that "pre packaged and labelled" means retail commodities in packages up to 25 kg or 25 litres that must bear the declarations required by the Legal Metrology Act, 2009. The amendment is effective from 16th January, 2025.

Facilitator appointments bolster sub class creditor representation and mandate possession transfer and development rights reporting in real estate insolvency.
New regulations require the resolution professional, after committee approval, to hand over possession and facilitate registration where an allottee has performed contractual obligations. For very large creditor classes, the committee may appoint up to five facilitators for sub classes meeting request thresholds; facilitator fees are fixed as a percentage of authorised representative fees and included in insolvency process costs. Resolution professionals must prepare and submit, within the prescribed timeline, a report on development rights and permissions for any real estate project to the committee and Adjudicating Authority.

Tariff classification correction: customs notification amends a tariff item in a miscellaneous exemption table, updating the official gazette entry.
Corrigendum substitutes one tariff item code for another in Notification No. 50/2024-Customs' miscellaneous exemption table, specifying the exact Gazette reference and table location where the original entry is to be read as the corrected commodity code, thereby updating the published exemption table entry.

Customs exemption amendment expands tariff coverage to include chapter 86, broadening repair-and-return and export-use relief.
Amendment replaces the words "chapter 88 or 89" with "chapter 86 or chapter 88 or chapter 89" in the proviso to clause (ii) of serial number 1 in the TABLE of Notification No. 153/94 Customs, thereby expanding the scope of the exemption for goods of foreign origin used for repairs and return or for use on articles for export; the change is made under the stated statutory powers and takes effect on 2 February 2025.

Exemption amendment expands tariff entries and adds ammunitions coverage for specified defence imports under customs notification.
Amendment modifies the exemption table for serial numbers 10-13 by substituting "or 90" with "90 or 93" in column (2), removing the standalone word "Ammunition" in column (3), and inserting a new item (III) stating "Ammunitions for the goods mentioned at item (I) above," thereby clarifying tariff classification and expressly extending exemption coverage to ammunitions related to the listed defence goods.

Customs exemption for capital goods enables duty free import for manufacture of lithium ion cells for mobile and electric vehicle batteries.
The amendment substitutes S. No. 69 in the principal customs exemption notification to add detailed lists (S. No. 69 and 69A) of specified capital goods, by tariff item, exempted from basic customs duty when used in the manufacture of lithium ion cells for batteries of mobile handsets and electrically operated vehicles. The lists enumerate production-line machinery, ancillary equipment and systems with corresponding tariff classifications. The notification takes effect on the 2nd February, 2025.

Customs duty exemptions for telecom and mobile phone components remove duties on specified inputs and parts, effective February.
The amendment to Notification No.57/2017-Customs changes basic customs duty treatment for inputs and parts used in manufacture of cellular mobile phones and high-technology telecom equipment by omitting S. No. 5E, substituting NIL for duties at S. Nos. 6A, 6B, 6C and 7, replacing the column (2) description at S. No. 6D with "Any Chapter", and substituting item (g) at S. No. 20 to include Packet Transport Node and MPLS-TP products; effective 2 February 2025.

Customs exemption for patient assistance programmes expands to include specified drugs supplied under designated company programmes.
The notification amends Notification No. 16/2017-Customs by inserting serial entries listing specific drugs, the named Patient Assistance Programmes, and the associated pharmaceutical companies; supplies of those drugs under the listed programmes are exempted from customs duty. The amendment is made under section 25(1) of the Customs Act and takes effect on the stated commencement date.

Tariff schedule amendments under India-UAE CEPA remove and insert customs exemptions, altering duty rates and classifications.
Amends Notification No. 22/2022 Customs to give effect to the first tranche of India-UAE CEPA by omitting specified entries from Table I and inserting multiple new tariff lines and entries in Table II with prescribed duty rates and exemption columns, including detailed provisions for motor vehicles, electrically operated vehicles, knocked down kits and motorcycles with differentiated duties; the amendments take effect on 2 February 2025.

Exemption from Social Welfare Surcharge expanded to additional tariff items via amendment to customs notification.
The Central Government amends Notification No. 11/2018-Customs to exempt specified goods from the Social Welfare Surcharge by altering the TABLE of exempt items: adding multiple tariff headings to Sl. No. 1; omitting Sl. No. 8 and inserting new Sl. Nos. 8A-8H to cover goods referenced in prior notifications and specified tariff items (with stated exclusions); omitting Sl. No. 53; substituting entries for Sl. Nos. 55 and 56 to cover headings 7113 and 7114; inserting Sl. Nos. 56B and 56C; and revising Sl. No. 57. The amendments commence on 2 February 2025.

Reporting frequency shifted from monthly to quarterly for concessional import compliance, with certain time limits extended to one year.
The amendment inserts a definition of quarter and converts multiple compliance and filing obligations under the principal rules from monthly to quarterly. It also extends specified six month time limits in rules 7 and 10 to a one year period. Form IGCR 3 is updated to substitute "MONTHLY" with "QUARTERLY." These changes alter reporting frequency and certain statutory timelines for imports at concessional rates or for specified end use.

Agriculture Infrastructure and Development Cess prescribed for specified imported goods, amending customs notification and clarifying exemptions.
Amends Notification No. 11/2021 Customs to prescribe Agriculture Infrastructure and Development Cess rates for specified imported goods by inserting multiple new Table entries and substituting an entry for precious metal findings; several entries exclude goods already receiving basic customs duty exemption under listed prior notifications, and a consequential entry makes AIDC Nil for imports covered by those listed notifications. The Annexure is expanded with additional referenced notifications. The amendment comes into force on 2 February 2025.

Customs tariff amendment updates duty classifications, exemptions and export-linked compliance requirements for multiple goods.
Amendment to Notification No. 50/2017-Customs revises tariff entries and duty rates, inserts and omits multiple serial entries, updates Lists of medicines and diagnostics, introduces an export-linked ANNEXURE condition permitting a twelve-month (plus up to three-month) export window for goods made from imported inputs, and replaces and adds provisos imposing differing temporal expiry dates for specified serial numbers; the notification takes effect on 2 February 2025.

Customs duty rationalisation: specified tariff items exempted above set duty rates on import, adjusting applicable levy across commodity groups.
Exempts imported goods specified by tariff heading or sub heading from customs duty in excess of the amount calculated at the rate set against each entry in the Table; prescribes capped percentage rates or nil rates for enumerated commodity groups (including metal waste and scrap, PVC flex films, marble, vehicles, electrical goods, furniture, toys and others), with an explanatory definition for PVC flex films and commencement on the 2nd day of February, 2025.

Exemption for crust leather: specified tariff codes now attract nil export duty under amended customs notification.
The notification amends an earlier customs notification by substituting descriptive entries for specified serial numbers covering tanned hides and skins of bovine, equine, sheep, lambs and other animals (excluding E.I. tanned leather), and inserts a new serial entry identifying tariff headings for crust leather, with a nil export duty applicable to those headings; the amendment is enacted under customs authority and comes into force on the stated commencement date.

Additional duty on unblended diesel implementation date extended by amendment, deferring applicability under existing notification.
The notification amends No. 11/2017-Central Excise by substituting the year reference in two provisos-against Sl. No. 3 in the Table (column (3)) after item (ii) and in item (b) of the proviso after the Annexure-thereby extending the implementation year for the additional duty of excise on unblended diesel. The amendment is issued under the Central Excise Act and comes into force on 2nd February, 2025.