GST rate amendment: reclassifies jaggery and moves pencil sharpeners to a lower state tax schedule, effective from central notification.
Amendment to Notification No. 01/2017 replaces the Schedule I entry for S. No. 91A to list various types of jaggery and pre-packaged Khandsari Sugar and Rab; inserts a new Schedule II entry classifying pencil sharpeners under the specified commodity code; and amends Schedule III to exclude pencil sharpeners from the S. No. 302A entry. The changes are made under section 9(1) and section 15(5) and are deemed to have come into force from the effective date of the corresponding Central Tax (Rate) notification.

GST rate amendment revises classification and rates, adding pencil sharpeners and clarifying jaggery tax treatment.
The notification amends the state GST rate schedules by substituting the jaggery entry to specify types of jaggery and pre-packaged sugars for reduced-rate treatment, inserting a new tariff entry for pencil sharpeners under the intermediate rate, and excluding pencil sharpeners from a separate higher-rate entry; the changes take effect on the stated commencement date.

Addition of judicial bodies to the tax notification's Explanation expands the scope of entities referenced under the rate provision.
The notification amends the Explanation to Notification No. 13/2017 State Tax (Rate) by substituting the words ", State Legislatures, Courts and Tribunals" for the previous phrase in clause (h), thereby expressly including judicial and tribunal references; the amendment is made under sub section (3) of section 9 of the State GST Act and is effective from the first day of March, 2023.

State GST notification amendment adds courts and tribunals to clause listing public institutions, effective from central notification date.
The notification amends a State GST rate notification by substituting in the Explanation to clause (h) the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals within that explanatory provision; the amendment is effective from the operative date of the corresponding Central Tax (Rate) notification.

Educational institution classification clarified: examination authorities treated as educational institutions for entrance exam services under state tax rules.
The notification inserts clause (iva) into the Explanation to paragraph 3 of the State tax rate notification, clarifying that any authority, board or body set up by the Central Government or State Government, including testing agencies, shall be treated as an educational institution solely for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions.

Educational institution classification clarified: authorities conducting entrance examinations treated as educational institutions for providing entrance-exam services under GST.
The notification inserts a clause clarifying that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; the amendment is effective from the effective date of the corresponding Central Tax notification.

Biofuel export policy allows SEZ and EoU exports for fuel and non fuel when produced solely from imported feedstock.
The amendment maintains that exports of specified biofuels are restricted and permitted under license only for non fuel purposes, except that exports from Special Economic Zones (SEZs) and Export Oriented Units (EoUs) are allowed for fuel as well as non fuel purposes without restriction when the biofuels are produced using only imported feedstock.

Import policy for urea: IPL permitted for agricultural imports; designated STEs or authorized fertilizer marketers may file Bills of Entry.
The amendment extends authority to import agricultural grade urea through Indian Potash Limited and maintains that agricultural urea on Government account may be imported by designated State Trading Enterprises or by Department authorized Fertilizer Marketing Entities for filing Bills of Entry at Indian ports, subject to compliance with the Foreign Trade Policy; Technical Grade Urea for non agricultural or industrial use remains free for import.

Amendment to Second Schedule updates registered multi state cooperative societies by adding new societies and removing specified entries.
Amendment to the Second Schedule updates the list of societies registered under the Multi State Co operative Societies Act by inserting three named cooperative entities and omitting five specified serial entries, thereby modifying the official register maintained under the Act.

Faceless appeal scheme authorisation allows Principal Chief Commissioners to direct e-appeal functions, preserving appellate discretion.
Authorises specified Principal Chief Commissioners to issue written orders delegating the exercise of powers and performance of functions by named subordinate Income-tax authorities to facilitate E-appeal Proceedings, limited to territorial areas, persons, incomes or cases as specified, and subject to a proviso that such orders shall not interfere with the discretion of the Commissioner of Income Tax (Appeals) in exercising appellate functions.

GST Rate Amendment: substitution of tariff entries for specified essential oils altering taxable classification and taxpayer applicability.
Substitution of S. No. 3A in the Delhi State Tax (Rate) Table to list HS codes 3301 24 00; 3301 25 10; 3301 25 20; 3301 25 30; 3301 25 40; 3301 25 90, covering essential oils other than citrus, specifically including peppermint (Mentha piperita) and specified other mints, with the Table indicating applicability to both unregistered and registered persons; amendment issued under the Delhi GST rate notification and made effective from the notification's commencement date.

GST rate amendment revises feed and pulse husk classifications, adds tariff entries and prescribes an effective date.
Amendment to the Delhi State GST rate notification substitutes the S. No. 102 entry to cover aquatic feed, poultry feed, cattle feed and related feed inputs, and inserts S. No. 102C to list husk of pulses and concentrates. The changes are enacted under the powers of section 11(1) of the Delhi GST Act and take effect from the commencement date specified in the notification.

GST rate amendments affect ethyl alcohol, cereal residues, fruit juice drinks and educational stationery under Delhi SGST.
Amendment reclassifies selected goods in Delhi GST Schedules: ethyl alcohol for blending with motor spirit is placed in the lower-rated Schedule I, other ethyl alcohol remains in Schedule III; cereal-derived residues are clarified to exclude specified animal and poultry feeds; and Schedule II entries are refined to specify fruit pulp/juice based drinks excluding certain carbonated fruit beverages and to list mathematical, geometry and colour boxes. These textual substitutions determine rate classification and supersede prior entries in the principal notification.

Special Additional Excise Duty on diesel exports increased by amendment, effective 21 March 2023 under Central Excise notification.
The Central Government, invoking powers under the Central Excise Act and Finance Act, amends Notification No. 04/2022 Central Excise by substituting the entry in column (4) against the designated serial number to increase the Special Additional Excise Duty on diesel exports; the amendment takes effect on the specified commencement date and references prior amendments to the principal notification.

Special Additional Excise Duty on petroleum crude reduced to a lower per tonne rate, effective 21 March 2023.
This notification amends Notification No. 18/2022 Central Excise by substituting the entry at S. No. 1, column (4) in the tariff table to specify a revised per tonne charge for Special Additional Excise Duty on production of petroleum crude; the amendment is made under section 5A of the Central Excise Act read with section 147 of the Finance Act and comes into force on 21 March 2023.

GST compliance framework updated with biometric registration, ITC reversal, appeal withdrawal, and revised return reporting rules.
The Uttar Pradesh Goods and Services Tax (Fifty-Ninth Amendment) Rules, 2023 revise registration, invoice, refund, appeal, and return-filing procedures. The amendments introduce biometric Aadhaar authentication and document verification for specified registrations, update invoice particulars for electronic commerce and online service supplies to unregistered recipients, and strengthen input tax credit reversal and outward supply compliance through rules 37, 37A, 59, 87 and 88C. They also modify refund documentation for unregistered persons, rework appellate filing and withdrawal mechanisms, and substitute several forms and return tables to reflect the revised compliance framework.

Customs appointment for specified purposes expands to include Vadodara airport for unloading and loading of baggage under customs notification.
Central authority amends Notification No. 61/94-Customs (N.T.) to insert Vadodara airport for the State of Gujarat in the airports table, expressly authorising the unloading of baggage and loading of baggage at that airport for the specified customs purposes.

Centre for Processing Accelerated Corporate Exit established under section 396(1) Companies Act, located at IICA Manesar, Gurgaon.
Establishment of a Centre for Processing Accelerated Corporate Exit (C-PACE) under section 396(1) of the Companies Act, 2013 to process accelerated corporate exits, located at the Indian Institute of Corporate Affairs campus in Manesar, Gurgaon, with operations commencing on 1 April, 2023.

Fake invoice enforcement requires documented verification, network tracing, reasoned registration cancellation, ITC blocking, and beneficiary action.
GST enforcement guidelines establish procedures for identifying and investigating non-genuine taxable persons involved in fake invoicing and wrongful ITC. Officers must analyse return and e-way bill data, identify the full billing network and beneficiaries, conduct documented physical verification, collect premises, bank, transport, electronic and statement evidence, and preserve evidential records. Where invoicing without actual supply is conclusively established, registration may be cancelled from its effective date through a speaking, reasoned process. Identified non-genuine ITC may be blocked, beneficiaries notified, and liability, recovery-related measures and penalty action pursued under applicable GST instructions.

Commencement of GST amendment provision fixed for state tax framework under the Assam goods and services tax law.
Appoints the 5th day of July, 2022 as the date on which section 13 of the Assam Goods and Services Tax (Amendment) Act, 2022 comes into force, under section 1(3) of the Assam Goods and Services Tax Act, 2017. The notification is deemed to have been issued on the same date, thereby fixing the commencement date of the amendment provision in the State GST framework.