Corrigendum to Customs notification corrects textual errors, replacing several instances of 'by' with 'to' and revising office name.
Corrigendum to Notification No. 29/2022 Customs (N.T.), S.O.1545(E), amends the Gazette text by changing "Revenue Intelligence" to Revenue Intelligence, Mumbai, substituting "or by" with "and" in one place, and replacing multiple instances of "by" with "to" at the listed page and line references; issued by the Department of Revenue and signed by the Under Secretary.

Notification corrigendum clarifying clause numbering and inserting a textual amendment to ensure accurate customs notification references.
Corrigendum to Notification No. 28/2022 Customs amends printed references: at page 37, line 43 "(viii)" is to be read as "(v)"; at page 38, line 5 "(ix)" is to be read as "(vi)"; and at page 38, line 5 "Deputy" is to be read as "(vi) Deputy".

Corrigendum to customs notification: textual corrections replace printed phrases to amend published wording without changing substance.
Corrigendum directs limited textual corrections to a customs notification published in the Gazette, replacing the printed phrases "under sub-sections" and "under sub-section" with "sub-sections" and "sub-section" at specified page and line locations; the change is an erratum issued by the Department of Revenue and does not modify substantive regulatory provisions.

Correction of numbering in a customs notification: textual references are revised to align clause identifiers accordingly.
Administrative corrigendum prescribing replacement of mislabelled parenthetical Roman numeral references across specified pages and lines of Notification No. 26/2022-Customs (N.T.), aligning clause identifiers in the published Gazette without altering substantive provisions.

Correction of customs notification changes operative term 'to' to 'over', altering the textual scope of the provision.
Corrigendum directs that, in Notification No. 25/2022 Customs (N.T.) dated 31st March, 2022, the word "to" in the specified line shall be read as "over", effecting a textual correction to the published provision.

Corrigendum corrects customs notification office designation, port name, and clause numbering to reflect accurate text.
Corrigendum to Notification No. 24/2022-Customs (N.T.) inserts Commissioner of Customs (Audit), Mumbai, corrects the reference "Mumbai II" to "Nhava Sheva", and renumbers specified items so that "(4)" reads "(3)" and successive subparagraphs "(i)", "(ii)", "(iii)" read respectively as "(ii)", "(iii)", "(iv)" to rectify the published text.

Corrigendum to customs notification: officer designation amended and extensive clause renumbering implemented across the document.
The corrigendum amends specific wording and clause labels in the published customs notification: it replaces the word 'Joint' with 'Assistant' after the reference to Deputy Commissioner of Customs, adjusts the Commissioner of Customs phrase to 'Commissioner of Customs, as the case may be', and implements multiple clerical renumberings and relabellings of numeral markers (including correcting a duplicated "(i) (i)" to "(i)") at the listed page and line locations.

GST corrigendum: replaces intra-district movement wording with inter-district movement in specified notification table entries clarifying scope
Corrigendum directs that in column (2), against serial numbers 2, 3 and 4 of the TABLE, the words "Intra-district movement" shall be read as "Inter-district movement", amending the territorial description in the specified notification entries.

Notified country designation under section 89A establishes specified jurisdictions for cross-border tax treatment upon Gazette publication.
Designation of certain foreign jurisdictions as notified country under the Income-tax Act, 1961 is effected by executive notification listing named jurisdictions; the notification takes effect on publication in the Official Gazette and creates a statutory category whose application depends on the referenced provision.

Taxation of retirement benefits: option to include foreign retirement account income when taxed on withdrawal, subject to Form 10-EE.
Rule 21AAA permits a specified person to elect to include income from retirement benefit accounts in a notified foreign country in the previous year when such income is taxed on withdrawal or redemption in that country. The election must be made for all specified accounts via electronic Form No. 10-EE by the return due date, applies to subsequent years and is generally irrevocable. Amounts already taxed in earlier years or not taxable in India when accrued (due to non-resident status or DTAA) are excluded, with foreign tax on such excluded amounts ignored for foreign tax credit under rule 128. Becoming non-resident causes the earlier election to be treated as never exercised from the relevant previous year.

GST notification amendment adds specific brick and tile classifications under state GST, effective from April.
Amendment inserts four tariff entries into the earlier notification to classify fly ash bricks and blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles under specified tariff codes; enacted under state GST delegated powers and effective from the commencement date in April 2022.

Concessional rate on intra-state brick supplies conditioned on foregoing input tax credit and reversal requirements.
Provides a concessional State tax rate for specified intra state supplies of fly ash bricks, certain siliceous bricks, building bricks and earthen or roofing tiles by exempting tax in excess of the rate specified in the table, contingent on conditions that prohibit taking input tax credit for goods or services used exclusively for those supplies and require reversal of partly claimed credits as if the supply were exempt.

GST notification amendment adds fly ash, building bricks and roofing tiles to the notified goods, altering regulatory coverage.
The amendment inserts new serial entries into the notification's Table, listing specific HSN-classified goods: fly ash bricks or fly ash aggregate with high fly ash content and fly ash blocks; bricks of fossil meals or similar siliceous earths; building bricks; and earthen or roofing tiles. Promulgated under the proviso to sub-section (1) of section 10 of the Tamil Nadu GST Act on the Council's recommendations, the amendment modifies Notification No. II(2)/CTR/212(g-4)/2019 and declares its commencement on the stated date.

GST rate amendment: specified brick and tile products reclassified between rate schedules, effective from April.
The Governor amends the Tamil Nadu GST notification by omitting serial numbers 225B, 226, 227 and 228 from Schedule I and inserting four new entries (176B-176E) into Schedule II after 176A, classifying fly ash bricks/blocks, bricks of fossil meals, building bricks and earthen or roofing tiles under specified HSN codes; the amendment is effective from the first day of April, 2022.

Registration threshold for brick manufacturers revised, altering registration coverage and classification of brick products under state GST.
Notification amends Tripura State GST rules to set a registration threshold applicable to brick manufacturers and to specify covered brick product categories-fly ash bricks/aggregate, fly ash blocks, bricks of siliceous earths, building bricks, and earthen or roofing tiles-thereby clarifying classification and applicability; the amendment, issued under state GST authority on Council recommendation, takes effect from 1 April 2022.

Composition scheme exclusion for suppliers of specified brick products removes eligibility for composition registration and benefits.
The Tripura State GST notification amends the composition-scheme exclusion table by inserting four entries for specified brick and tile goods-fly ash bricks/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles-thereby excluding suppliers of these listed goods from eligibility for the composition scheme under the proviso to section 10(1) of the Tripura SGST Act, with effect from the first day of April, 2022.

IGST and Compensation Cess Exemption extended for Advance Authorisation, EPCG and EOU schemes under FTP.
Extension of IGST and Compensation Cess exemption for Advance Authorisation, EPCG and EOU schemes by amending the relevant paragraphs of the Foreign Trade Policy 2015-20, preserving the entitlement to integrated tax and compensation cess relief for inputs used in export production under those schemes.

Import policy amendment: extension of urea imports through designated agency; technical grade urea remains free for industrial use.
The import policy for Urea [EXIM code 31021000] is amended to extend the temporary allowance permitting imports on government account through Indian Potash Limited (IPL) until 31.03.2023, subject to paragraph 2.20 of the Foreign Trade Policy, 2015 2020; imports via RCF and NFL continue under State Trading Enterprise arrangements and existing Foreign Trade Policy conditions. Technical Grade Urea (TGU) intended for non agricultural, industrial use and NPK manufacture remains exempted as "Free" for import.

Recovery by sale of seized goods: new procedural framework enables auction based disposal and prioritized appropriation of proceeds.
Input tax credit is restricted unless suppliers furnish invoice details in FORM GSTR 1 or via the invoice furnishing facility and such details are communicated in FORM GSTR 2B (effective 1 January 2022). A new Rule 144A establishes an auction based recovery procedure for unpaid penalties on detained or seized goods or conveyances, prescribing inventory, e auction notice (FORM GST DRC 10), pre bid deposits, timelines (reduced for perishables), successful bidder notice (FORM GST DRC 11), transfer of ownership with FORM GST DRC 12, re auction and stay rules. Rule 154 prescribes prioritized appropriation of sale proceeds.

Commencement of Amendment Provisions: specified sections of the Chhattisgarh GST amendment are deemed in force from January first.
The State Government, invoking its commencement power under the Amendment Act, appoints the first day of January, 2022 as the date on which sections 2, 3 and 7 to 15 of the Chhattisgarh Goods and Services Tax (Amendment) Act, 2021 shall be deemed to have come into force, by notification issued in the name of the Governor and signed by the principal secretary.