GST schedule amendment revises essential oils HSN entries, altering applicability for registered and unregistered taxpayers.
Amendment substitutes the table entry for S. No. 3A to list HSN headings 3301 24 00, 3301 25 10, 3301 25 20, 3301 25 30, 3301 25 40 and 3301 25 90 and to specify essential oils other than those of citrus fruit, identifying peppermint and specified other mints; the substitution applies to both unregistered and registered persons and is effective from 1 January 2023 under State GST statutory authority.

Territorial jurisdiction clarification expands district-level designation for special courts, ensuring retrospective effect and no adverse impact.
The notification amends the principal Gazette notification by substituting specified place names with corresponding district-level references in the notification table to clarify the territorial jurisdiction of designated special courts for Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax matters, and declares the amendment retrospective to the date of the principal notification so that no person is adversely affected.

GST rate amendment updates feed and pulse husk product classifications and adds corresponding HSN entries to the state schedule.
Amendment to the State GST rate schedule substitutes the description at S. No. 102 to include aquatic feed, poultry feed, cattle feed and related items, and inserts S. No. 102C adding HSN headings 2302 and 2309 covering husk of pulses and certain concentrates; the amendment amends Notification No.2/2017-State Tax (Rate) and is effective from the stated operative date.

GST rate amendments: reclassification of alcohol, cereal residues, fruit drinks and stationery altering taxable descriptions and scope.
Amendments substitute specific entries across Schedules I, II and III of the State GST rate notification: Schedule I clarifies ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit and expands the description of bran, sharps and other cereal residues; Schedule II narrows fruit-based drinks to fruit pulp or juice based drinks excluding carbonated variants and specifies mathematical, geometry and colour boxes; Schedule III amends denatured spirits to exclude ethyl alcohol supplied for blending with motor spirit. These changes operate from 1 January, 2023.

GST rate amendment: insertion of 'Rab, other than pre-packaged and labelled' into State schedule, effective March 1st.
The notification amends the Schedule to Notification No.2/2017-State Tax (Rate) by inserting "(iii) Rab, other than pre-packaged and labelled" against S. No. 94, Column (3), treating unpackaged Rab as a distinct entry for rate purposes; the amendment takes effect on 1st March, 2023.

GST rate amendment revises product classification, adding pencil sharpeners and updating jaggery entries with altered rate treatment.
The notification amends the Mizoram State GST rate schedules by substituting the Schedule I entry for S. No. 91A to enumerate jaggery, Khandsari sugar and rab as prepackaged and labelled items; inserting a new Schedule II entry for pencil sharpeners; and adding an exclusion for pencil sharpeners to the Schedule III entry at S. No. 302A, with a specified commencement date under the statutory rate-making powers.

Expansion of covered entities: clause (h) now expressly includes judicial bodies and tribunals, altering the State GST notification.
The notification amends the Explanation to clause (h) of Notification No.13/2017 State Tax (Rate) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expanding the categories listed in that clause; the amendment is made under the statutory delegation and is effective from 1 March 2023.

Educational institution classification clarified: government-established exam bodies treated as educational institutions for entrance-exam services for GST purposes.
The notification inserts a clarificatory clause 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 effected under the Mizoram Goods and Services Tax Act, 2017 and operates from the start of March 2023.

GST amendment adds Rab classification for non prepackaged items, changing commodity treatment from the stated effective date.
Amendment inserts a new Schedule entry classifying "Rab, other than pre-packaged and labelled" as item (iii) against serial number 94, Column (3) of the cited notification. The State Government, under sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 and on the Council's recommendation, issues this amendment and declares it effective from the 1st March 2023.

GST classification change: pencil sharpeners reclassified and excluded across schedules; jaggery entries clarified and labelled goods specified.
Amendment revises Schedule entries: the Schedule I entry for jaggery is substituted to expressly include jaggery of all types and specified pre-packaged sugar products; a new Schedule II entry inserts pencil sharpeners under the relevant tariff grouping and Schedule III is amended to add the brackets and words "[other than pencil sharpeners]" to the existing item. These changes are deemed to have come into effect from 1st March 2023.

Scope of taxable persons expanded: explanatory clause amended to include additional public bodies and tribunals.
Amendment to the Explanation in Notification No. F A-3-47-2017-1-V(59) substitutes in clause (h) the words "and State Legislatures" with "State Legislatures, Courts and Tribunals," expanding the entities referenced; the amendment is made under subsection (3) of Section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 and is effective from 1st March 2023.

Classification of testing agencies as educational institutions clarifies GST treatment for entrance examination services made effective retrospectively.
Amendment adds clause (iva) to clarify 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 retrospectively from 1 March 2023.

Group-wide anti-money laundering policies required; new definitions and expanded record keeping and registration duties introduced covering non-profit organisations and PEPs.
Amendments revise definitions to include group, a narrowed Non-profit organization definition, and an explicit PEPs definition; mandate implementation of group-wide policies under Chapter IV of the PMLA; expand rule 9 to require additional identity and address particulars (including senior management names), reduced numerical thresholds in specified explanations, registration of non-profit clients on the DARPAN Portal with five-year retention, and a 30-day update obligation for client-submitted documents; and broaden the scope of persons purporting to act for juridical persons, individuals, or trusts.

Virtual digital asset activities specified as reportable under PMLA when carried out for or on behalf of another person.
The notification designates five services related to virtual digital assets-exchange with fiat currencies, exchange between virtual digital assets, transfer, safekeeping or administration (including control enabling instruments), and participation in issuer offers-as activities that, when carried out for or on behalf of another person in the course of business, qualify as reportable designated business under the Prevention of Money Laundering Act; it adopts the Income tax Act definition of virtual digital asset and identifies the Director, Financial Intelligence Unit, India as the regulator for maintenance of records purposes.

Tax rate schedule amendment: inclusion of Rab other than pre-packaged and labeled alters taxable classification under state GST.
The State Tax (Rate) notification is amended by inserting, in the Schedule against S. No. 94 Column (3) after item (ii), a new item (iii): "Rab, other than pre-packaged and labeled". The amendment expands the Schedule's product classification to expressly include this form of Rab. It is made under the State GST Act on Council recommendation and is declared effective from the first day of March, 2023.

GST rate amendment adds pencil sharpeners to lower-rate schedule and excludes them from higher-rate schedule effective March.
Amendment revises Himachal Pradesh GST rate schedules by substituting S. No. 91A in Schedule I to list jaggery and related sugar products; inserting S. No. 186A (tariff code 8214) in Schedule II for pencil sharpeners; and excluding pencil sharpeners from the Schedule III entry at S. No. 302A. Issued under sections 9(1) and 15(5) of the Himachal Pradesh Goods and Services Tax Act, 2017, the notification is deemed effective from 1st March, 2023.

Inclusion of Courts and Tribunals clarifies the bodies covered by a state tax notification after textual amendment.
The notification substitutes the words in the Explanation to clause (h) of Notification No. 13/2017-State Tax (Rate) to add Courts and Tribunals alongside State Legislatures, effectuating a textual amendment that takes effect from the commencement date stated in the amendment.

Educational institution classification extended to government bodies conducting entrance exams, ensuring limited GST treatment for those services.
Amendment specifies that any authority, board or body set up by the Central or State Government, including the National Testing Agency, when conducting entrance examinations for admission to educational institutions, shall be treated as an educational institution solely for the limited purpose of providing services by way of conduct of such entrance examinations.

Authority of Advance Ruling constituted; state and central members nominated and office details specified by notification.
The departmental notification amends prior constituting instruments under Section 96(1)-(2) of the Jharkhand GST Act to nominate the State member as Additional Commissioner (Administration), Ranchi Division, and the Central member as Additional/Joint Commissioner (Technical), CGST & CX, Ranchi; it designates the AAR office at the Additional Commissioner (Administration), Ranchi Division, Court Compound, provides email and telephone/fax contact, and declares the amendment effective from its issuance in the official gazette.

GST exemption for rab other than pre-packaged and labelled is added through a schedule amendment.
Exemption under the Andhra Pradesh Goods and Services Tax Act, 2017 is amended by inserting a new Schedule entry for rab other than pre-packaged and labelled. The notification extends the notified tax treatment to that commodity in the stated form and is expressed to operate retrospectively from 1 March 2023.