Commencement of Amendments: specified amendment provisions brought into force and treated as retroactively issued effective a prior date.
The Governor, invoking sub section (3) of section 11 of the Assam Goods and Services Tax Act, 2017, appointed the first day of October, 2022 as the date on which sections 2 to 15, except section 13, of the Assam Goods and Services Tax (Amendment) Act, 2022 shall come into force, and provided that the notification is deemed to have been issued on the twenty eighth day of September, 2022.

GST schedule amendment adds rab not pre-packaged and labelled, altering the taxable classification and applicability.
Amendment inserts the entry "Rab, other than pre-packaged and labelled" against S.No. 94 in the Schedule to the Puducherry GST (Rate) notification. The change is effected under the amendment power of the Puducherry Goods and Services Tax Act, 2017 and the notification declares the insertion to have come into force from 1st March 2023.

GST exemption for Rab expanded to cover sales not pre packaged or labelled, applied by notification amendment.
Adds an exemption for Rab when sold other than in pre packaged and labelled form by inserting item (iii) against S. No. 94 in the Schedule to Notification No. 1126 F.T., thereby extending the exemption to non pre packaged, non labelled sales of Rab. The amendment is issued under the powers of sub section (1) of section 11 of the State GST enactment and is made effective from the notification's stated commencement date.

Taxation of pre-packaged goods adjusted: specified sweet products and pencil sharpeners reassigned to different GST rate categories.
Amendment revises GST classification: Rab, when pre-packaged and labelled, is moved to the reduced-rate schedule alongside jaggery and Khandsari Sugar (pre-packaged and labelled); pencil sharpeners are inserted as a distinct taxable item in the intermediate-rate schedule and explicitly excluded from a higher-rate schedule entry. The changes reallocate specified items among scheduled rate categories and are declared effective from the stated commencement date.

Reverse charge mechanism extended to courts and tribunals; commercial services to registered persons now taxable under RCM.
Seeks to subject certain commercial services provided by Courts and Tribunals to taxation under the reverse charge mechanism when received by a registered person by amending the Explanation to notification No. 1137 F.T., substituting "State Legislatures" with "State Legislatures, Courts and Tribunals" so that such services fall within the supplier categories chargeable under RCM, effective from the 1st day of March, 2023.

Exemption for conduct of entrance examinations: government exam authorities treated as educational institutions for GST exemption purposes.
The state GST notification amendment clarifies 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 solely for the purpose of providing services by way of conduct of entrance examinations for admission to educational institutions, thereby bringing such services within the nil-rated/exempt treatment; the amendment is deemed to have come into force from an earlier specified date.

GST rate amendment: pencil sharpeners reclassified into reduced-rate schedule and jaggery descriptions updated, effective immediately.
The notification amends GST rate schedules by substituting the jaggery entry to explicitly cover all types and certain pre-packaged sugar products; inserting pencil sharpeners as a distinct item under the intermediate-rate schedule with the specified commodity code; and adding an exclusion for pencil sharpeners in the higher-rate schedule entry. The changes are effected by substitution and insertion and are deemed to have come into force from the commencement date stated in the notification.

Inclusion of Courts and Tribunals in GST notification expands explanatory scope, amending clause to add these authorities.
The notification amends the Explanation to clause (h) of the Puducherry GST rate notification by substituting the words "State Legislatures" with "State Legislatures, Courts and Tribunals", thereby expressly including courts and tribunals within that explanatory provision, and declares the amendment to be effective from 1st March 2023 pursuant to the statutory authority to notify GST rates.

Exchange rate determination sets revised import and export conversion rates effective 17 March 2023 under Customs Act.
The Central Board of Indirect Taxes and Customs, exercising its statutory power, supersedes the earlier notification and prescribes distinct conversion rates for specified foreign currencies into Indian rupees for imported and export goods, effective from 17 March 2023, with two schedules listing per unit and per 100 unit rates for use in customs valuation and related procedures.

Educational institution definition clarified to include government examination bodies for entrance exam services under GST.
The notification adds an Explanation 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 solely for the purpose of providing services by way of conduct of entrance examinations for admission to Educational Institutions.

Tax schedule amendment: Rab other than pre-packaged and labelled added to rate list, effective March first.
An amendment to the State tax rate notification inserts the entry "Rab, other than pre packaged and labelled" into Column (3) against the specified Schedule serial number in Notification No. 2/2017 State Tax (Rate), thereby distinguishing non prepackaged Rab in the tax rate schedule. The notification declares the amendment effective from 1 March 2023 as a modification to the Schedule under the State GST rate notification regime.

GST rate amendment adds specific jaggery classifications and reassigns pencil sharpeners between tax slabs under state law.
The State GST rate notification is amended to substitute the Schedule I entry to include jaggery of all types and pre-packaged and labelled Khandsari Sugar and Rab at 2.5%; to insert a new Schedule II entry (HSN 8214) classifying pencil sharpeners at 6%; and to exclude pencil sharpeners from an existing Schedule III 9% entry by adding the bracketed exclusion. The amendments take effect from the stated commencement date.

Inclusion of Courts and Tribunals expands entities covered by the Explanation to clarify State GST scope and application.
The notification amends the Explanation to Notification No.13/2017 State Tax (Rate) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals" in clause (h), thereby expressly including Courts and Tribunals among the entities covered by that Explanation; the amendment is made under sub section (3) of section 9 of the State GST Act and takes effect from the date specified in the notification.

Classification of exam-conducting authorities as educational institutions for entrance-exam services, altering GST treatment accordingly.
The notification inserts a clarification 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, thereby determining GST classification for those services.

Special Court designation updated: the notification revises the judicial officer title to Additional Judicial Commissioner-III.
The Central Government, with the concurrence of the High Court leadership, amends a prior companies-law notification by substituting the words "Additional Judicial Commissioner-III" for "Additional Judicial Commissioner" in the Gazette notification that designates a Special Court for speedy trial of offences punishable with imprisonment of two years or more.

Tariff value fixation updates declared import values for edible oils, brass scrap, gold, silver and areca nut effective on the commencement date.
Substitution of Tables 1-3 in the principal customs notification fixes new tariff values for specified imports: edible oils (crude and refined palm oils, palmolein variants, crude soybean oil), brass scrap, gold and silver in defined forms, and areca nut. The entries set declared values in US dollars per metric tonne or per unit, distinguish eligible forms of precious metals with explanatory exclusions and definitions, and make the amendments operative from the stated commencement date, replacing prior tariff schedule entries.

Reporting timelines for foreign portfolio investors require prompt notification to regulator and depository within short working-day limits.
The amendment requires forms and documents to be submitted in the manner specified by the Board, replaces "forthwith" with explicit time-bound reporting deadlines, and imposes written notification duties: material changes in structure, ownership, control or investor group must be reported to the Board and designated depository participant as soon as possible but not later than seven working days, investor-group details must be maintained accurately with the designated depository participant, and certain notifications must be made within two working days.

Renewal of recognition limited to clearing and settling of repo and reverse repo transactions in debt securities.
Grant of renewal of recognition to AMC Repo Clearing Limited for a fixed one year term, subject to compliance with prescribed rules and conditions, and expressly limited to clearing and settling of transactions in repo and reverse repo in debt securities traded on a recognised stock exchange.

Import permission for marble from Bhutan allowed without minimum import price, subject to DGFT registration on a financial year basis.
Imports of marble under ITC (HS) Codes 2515 and 6802 from Bhutan are permitted annually without Minimum Import Price, effective immediately and operating on a financial year basis, provided the importer holds a valid Registration Certificate issued by the DGFT; the procedure for issuance of the Registration Certificate will be notified separately.

Exemption for residential rental clarified: personal-capacity renting by a proprietor qualifies when not on behalf of the business.
The notification inserts an explanation to S. No. 12 clarifying that the exemption for renting of residential dwelling covers renting to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and where the renting is on his own account and not that of the proprietorship; it also omits S. No. 23A and related entries, with the amendment effective from the start of the relevant tax year.