Amendment to GST notification adds specific building material classifications, altering tax treatment from the stated effective date.
The State GST notification amends the Table in Notification No. 14/2019-State Tax by inserting four tariff entries for building materials: fly ash bricks or fly ash aggregate with 90% or more fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. The amendment adjusts tax classification for these goods and is deemed to have come into force from the stated effective date under the empowering provision of the Chhattisgarh Goods and Services Tax Act.

GST tariff update: adds brick and tile classifications including fly ash bricks and building tiles, altering state tax coverage.
Amendment to the state GST notification inserts new tariff entries classifying fly ash bricks and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the notification's table. The change takes effect retrospectively from the first day of April, 2022 and is made under the State Goods and Services Tax Act authority to amend the original notification.

Concessional GST rate for brick supplies conditioned on non availment and reversal of input tax credit.
A concessional State tax rate of 3% applies to specified intra state supplies of bricks, blocks and tiles only where input tax credit on inputs and input services used exclusively for such supplies has not been taken, and any credit partly attributable to those supplies is reversed as if the supply were exempt under the Act and rules.

State GST rate amendment reclassifies specified building materials, moving certain brick and tile items into a higher tax schedule.
Amendment revises the State GST rate schedule by omitting specified lower-rated serial entries and inserting specific brick, block and roofing-tile goods into the 6% schedule, reclassifying those products for taxation; the State Government issues the change on Council recommendation and makes it effective from the start of the fiscal quarter.

Security cover requirement updated: replaces asset cover, mandates secured non convertible debt and includes interest in coverage.
Substitutes security cover for "asset cover" and inserts the requirement that listed non convertible debt securities be secured, while clarifying that coverage applies to the principal amount and the interest thereon; corresponding textual changes are made in the related disclosure provision. The amendments take effect on publication in the Official Gazette.

Debenture trustee monitoring obligations strengthened and "security cover" replaces "asset cover" clarifying security reporting duties.
Amendment requires debenture trustees to monitor compliance with the trust deed as specified by the Board and revises regulation 15 terminology: replacing "asset cover" with "security cover", altering receivables/book debts references, and substituting valuation language with a requirement for information regarding security cover, thereby focusing trustee obligations on assessing and reporting the adequacy of security cover.

Security cover requirement: secured debt must maintain full cover and trustees must deliver prescribed due diligence certificates.
Secured debt securities must be secured by full security cover or higher as per the offer document and/or Debenture Trust Deed, sufficient at all times to discharge principal and interest. Charges and securities must be disclosed in the offer document and Debenture Trust Deed with an undertaking regarding encumbrances or prior consent of existing chargeholders. Debenture trustees must provide due diligence certificates in prescribed formats for secured and unsecured issues, confirming adequacy of offer-document disclosures, disclosure of covenants, and execution of the Debenture Trust Deed before filing the listing application. Credit rating press releases must be current within one year.

Tax exemption for regulatory commission: specified fees and investment interest exempt subject to non commerciality and filing conditions.
Notification under section 10(46) notifies the Rajasthan Electricity Regulatory Commission for exemption in respect of petition filing fees, licence fees and interest on investment, subject to conditions: no commercial activity, unchanged activities and income nature across the financial years, and filing returns under clause (g) of sub-section (4C) of section 139. The notification is deemed operative for financial years 2020-2021 to 2024-2025 and an explanatory memorandum states retrospective application does not adversely affect any person.

Designation as place of public worship enables tax-deduction eligibility for donations to the Somnath Temple.
Central Government notifies "The Somnath Temple managed by Shree Somnath Trust (PAN: AAATS9555Q)" to be a place of historic importance and a place of public worship of renown for the purposes of section 80G of the Income-tax Act, 1961, by Notification No. 29/2022 dated 11th April, 2022.

De notification of SEZ land reduces the notified area and permits conversion to Domestic Tariff Area use after statutory approvals.
Central Government, invoking the second proviso to sub section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, de notifies specified survey folio parcels at SIPCOT Industrial Area, Sriperumbudur following a proposal by the Developer, State Government approval and the Development Commissioner's recommendation; the Developer had leased the land to a Co Developer which will use the de notified area for a DTA unit, and the notification records the SF numbers and resultant SEZ area after deletion.

Aadhaar authentication permission allowed for specified reporting entities under PMLA after compliance with Aadhaar privacy standards.
Central Government permits the reporting entities listed in the Table to perform Aadhaar authentication for purposes of section 11A of the Prevention of Money laundering Act, 2002, conditioned on those entities complying with the privacy and security standards under the Aadhaar Act, and issued after consultation with the Unique Identification Authority of India and the appropriate regulator.

Confidentiality claims require self-certification and marked filings; access controlled by confidentiality rings and binding undertakings.
Regulation 35 mandates that parties seeking confidentiality must self-certify that disclosure would reveal trade secrets, degrade commercial value, or cause serious injury and state an expiry date for confidentiality. Claimants must file a fully marked confidential version and an exact non-confidential redacted copy; sensitive categories must be segregated. The Commission may form Confidentiality Ring(s) whose members access unredacted material only after providing undertakings restricting use, disclosure and requiring destruction after proceedings. Informants are ordinarily excluded from rings. Two versions of orders are required where confidential material appears, and breaches attract disciplinary or contractual consequences.

Nidhi companies must obtain the required declaration before commencing business and declare it at incorporation.
Companies incorporated as Nidhi must obtain a Central Government declaration under section 406 before commencing Nidhi business and submit a declaration of that fact at incorporation; FORM INC.20A is substituted and FORM INC-32 (SPICe+) Part-B is amended to include an express declaration that the company will not commence Nidhi business unless all required approvals, including the Central Government declaration, have been obtained.

Time-bound return obligation for semi-finished goods in gems and jewellery units: subcontracted studding materials must be returned within prescribed period.
The 2022 amendments to the Special Economic Zones Rules substitute provisos in rule 41(1)(a) and rule 42(1)(ii)(h) to require gems and jewellery units to return semi finished goods, precious metals and other raw material (excluding diamonds, precious and semi precious stones and lab grown diamonds) brought out of the Special Economic Zone for subcontracting of studding back into the unit within a prescribed short period; the amendments come into force on Gazette publication under section 55 of the SEZ Act.

Special composition scheme inclusion for brick products expands eligible HSN entries, clarifying scope and applicability.
Amendment to Notification No. 14/2019 inserts four HSN entries and descriptions for fly ash bricks or aggregate, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles into the table of goods eligible under the special composition scheme for brick kilns under the proviso to section 10; the amendment is effective from the first day of April, 2022 and follows the Council's recommendation.

Special composition scheme for brick kilns expanded to include specified brick categories under amended state GST notification.
Amendment introduces a special composition scheme for brick kilns by inserting tariff entries for fly ash bricks and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles into the Table of Notification No. 10/2019 State Tax, thereby covering these specific brick and tile products under the notified composition framework for State GST, with effect from the commencement date specified in the notification.

Concessional rate for intra-state brick supplies conditioned on not availing input tax credit, triggers ITC reversal rules.
Grants a concessional State GST rate on specified intra state supplies of bricks, blocks and tiles by exempting State tax in excess of the notified rate, conditioned on the supplier not availing Input Tax Credit; where inputs are partly for these supplies and partly for other taxable supplies, input tax credit must be reversed as if the supplies were exempt under subsection (2) of section 17 and related rules.

GST rate amendment: specified building materials reclassified into a higher tax slab, changes effective from April.
Amendment revises the State tax rate notification by omitting specified entries from the lower-rated Schedule I and inserting specified brick and tile product entries into Schedule II with prescribed tariff headings and commodity descriptions, under the Maharashtra Goods and Services Tax Act, 2017; the amendment takes effect on the commencement date stated in the notification.

Registration threshold reduction under Punjab GST: limit lowered, altering taxpayer registration and compliance obligations effective from the amendment.
Amendment to a prior Punjab GST notification reduces the registration threshold specified in the first paragraph of that notification, substituting the earlier higher turnover limit with a lower turnover limit, with effect from the specified commencement date, thereby altering which taxpayers meet the turnover criterion for registration and associated compliance obligations under the Punjab GST framework.

Tariff classification amendment consolidates listed subheadings into a single subheading, modifying the customs notification entry.
A corrigendum to Notification No. 14/2022 Customs substitutes the tariff subheadings "3824 90 21, 3824 90 90" with "3824 99 00" at serial number (106) in column (2) of the notification table, recording the correction in the Gazette and amending the tariff classification for the referenced entry within the Customs Miscellaneous Exemption Notifications.