GST rate amendments revise jaggery, khandsari, rab and pencil sharpener classifications under Andhra Pradesh tax schedules.
Amendments were made to the Andhra Pradesh GST rate notification to revise the treatment of jaggery and related products, insert a new 6% entry for pencil sharpeners under HSN 8214, and exclude pencil sharpeners from the 9% residual entry. The revised entry for Schedule I covers jaggery of all types, including cane jaggery, palmyra jaggery, khandsari sugar and rab, when pre-packaged and labelled. The notification was given effect from 1 March 2023.

Educational institution classification clarified for entrance examination bodies under Andhra Pradesh GST exemption framework.
The Andhra Pradesh Goods and Services Tax notification amends the earlier exemption notification by clarifying that authorities, boards or bodies set up by the Central Government or State Government, including the National Testing Agency, are treated as an educational institution for the limited purpose of services relating to the conduct of entrance examinations for admission to educational institutions. The amendment is made under the State GST Act and takes effect from 1 March 2023.

GST notification amendment expands the Explanation to include Courts and Tribunals alongside State Legislatures.
The Government of Andhra Pradesh amended the GST notification issued under the Andhra Pradesh Goods and Services Tax Act, 2017 by replacing the words "and State Legislatures" in clause (h) of the Explanation with ", State Legislatures, Courts and Tribunals". The amendment was made on the recommendation of the Goods and Services Tax Council and is deemed to have come into force from 1 March 2023.

GST rate schedule amendments revise alcohol, residue, drink, and school-supply entries under Uttarakhand tax notifications.
Uttarakhand GST rate schedules are amended to revise the description and tax treatment of specified goods under the State GST notification framework. In Schedule I at the 2.5% rate, the entry relating to ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit is revised, and the entry relating to bran, sharps and other cereal or leguminous residues is restated with exclusions for various animal feed and related products. Schedule II entries for fruit pulp or fruit juice based drinks and for mathematical boxes, geometry boxes and colour boxes are substituted, and Schedule III is amended for denatured ethyl alcohol and other spirits.

GST exemption schedule updated for animal feed and pulse by-products, with new tariff entries added
The exemption schedule under the Uttarakhand Goods and Services Tax Act is amended to expand and clarify the covered goods. The entry for S. No. 102 is substituted to cover aquatic feed, including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, along with supplement and additives, wheat bran and de-oiled cake, other than rice bran. A new entry is inserted as S. No. 102C for husk of pulses, including chilka, and concentrates, including chuni or churi and khanda, against tariff headings 2302 and 2309.

Unregistered person supplies of essential oils under Uttarakhand GST notification were revised to cover specified mint oils from 1 January 2023.
The Uttarakhand GST notification is amended by substituting S. No. 3A in the table to cover specified essential oils other than citrus fruit, including peppermint and other mint oils under the listed HS codes, where the supplier is an unregistered person and the recipient is a registered person. The amendment is deemed to have come into force from 1 January 2023.

Input tax credit reversal and e-commerce reporting rules are tightened under the amended Uttarakhand GST framework.
Amends the Uttarakhand GST Rules, 2017 to revise registration, return filing, input tax credit reversal, refund, appeal, and e-commerce reporting procedures. The changes include PAN-linked OTP verification for registration, revised tax invoice particulars for services supplied through electronic commerce operators to unregistered recipients, new rules for reversal and re-availment of input tax credit, and a mechanism for dealing with differences between outward supplies reported in FORM GSTR-1/IFF and tax paid in FORM GSTR-3B. The amendment also updates refund documentation, appeal acknowledgments, withdrawal of appeals, and multiple GST forms and tables.

Residential dwelling rent exemption clarified for proprietors using premises personally, with an entry omitted retrospectively.
Exemption under the Uttarakhand State GST notification is clarified for renting of a residential dwelling to a registered person who is a proprietor using the dwelling in his personal capacity as his own residence, where the renting is on his own account and not for the proprietorship concern. The amendment also omits S. No. 23A and related entries, with effect from 1 January 2023.

GST exemption scope expanded to cover proprietors renting residential dwelling in personal capacity; a related entry removed.
The notification amends SRO-12 (8 July 2017) by inserting an explanation to S. No. 12 that the exemption covers renting of residential dwelling to a registered person who is a proprietor renting in his or her personal capacity and not on account of the proprietorship concern; it also omits S. No. 23A and related entries, with the amendment taking effect from 1 January 2023.

GST amendment substitutes entry for certain essential oils, changing applicability for registered and unregistered persons.
The Government substituted S. No. 3A in Notification No. SRO GST 4 (08 07 2017) to list specified subheadings under chapter 3301 and to identify certain essential oils (other than citrus) including peppermint, spearmint, water mint oil, bergamot oil and related mentha varieties; the entry indicates applicability to both registered and unregistered persons and the substitution is effective from 1 January 2023 under authority of Section 9(3) of the Jammu and Kashmir GST Act.

GST notification amendment broadens feed classifications and adds husk of pulses tariff entries, altering taxable schedule applicability.
The Jammu and Kashmir GST schedule amendment substitutes the S. No. 102 entry to expand the definition of feeds to include aquatic feed (shrimp and prawn), poultry and cattle feed, grass, hay, straw, supplements, additives, wheat bran and de-oiled cake (other than rice bran), and inserts S. No. 102C covering husk of pulses including Chilka, concentrates including chuni or churi, and Khanda with specified tariff headings; the changes are made effective from the first day of January, 2023.

GST rate amendments refine tax classification for specified alcohol, feed residues, fruit drinks and school kits, effective now.
Modifications substitute schedule entries to clarify that ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending with motor spirit is separately described; restate bran sharps and other cereal or leguminous residues with specified exclusions; redefine fruit pulp or fruit juice based drinks excluding carbonated fruit beverages; describe mathematical and geometry boxes; and carve out ethyl alcohol supplied for blending with motor spirit from the general denatured spirits entry, with the amendments effective from the first day of January, 2023.

Non-application of sub-rule 4A under GST rules in the Union Territory, with retroactive effect from late December.
The Government specifies that the provisions of sub-rule (4A) of Rule 8 of the Jammu and Kashmir Goods and Service Tax Rules, 2017 shall not apply in the Union Territory of Jammu and Kashmir, issued under sub-rule (4B) of Rule 8 on recommendation of the Council and deemed effective from 26th of December, 2022.

Designation of Special Courts under PMLA expands Assam court listings to include specified Special Judge and Additional CBI courts.
Amendment to the PMLA notification substitutes the earlier entry for Assam to designate the Court of Special Judge, Assam, Guwahati, and three Additional Central Bureau of Investigation Courts (Court No. 1, Court No. 2 and Court No. 3, Assam, Guwahati) as Special Courts for the State of Assam, confirming their jurisdiction to try offences under the Prevention of Money laundering Act and reflecting consultation with the acting Chief Justice of the Gauhati High Court.

Amendment to GST rules changes duties to functions, omits specific rules and revises the Authority definition.
Amendment to the Jammu and Kashmir Goods and Service Tax Rules, 2017 declares the rules deemed in force from 1st December, 2022; omits rules 122, 124, 125, 134 and 137; revises rule 127 by changing the marginal heading from "Duties" to Functions and substituting text to state that the Authority shall discharge specified functions; and substitutes clause (a) in the Explanation after rule 137 to define Authority as the body notified under sub section (2) of section 171 of the Act.

Appointment to Appellate Authority for Advance Ruling: Chief Commissioner nominated as member to the Authority.
The Government, under powers conferred by the Kerala State Goods and Services Tax Act, has nominated Smt. Jane Karuna Nathaniel, I.R.S., Chief Commissioner, Central Tax Central Excise and Customs, Thiruvananthapuram Zone as a Member of the Kerala Appellate Authority for Advance Ruling and has amended the earlier notification by substituting the entry against serial number one with her name and designation.

Basic customs duty reduction on Tur Whole to nil, revising tariff entries and classification, effective from the notified date.
The notification inserts a new tariff entry for Tur Whole with a basic customs duty of Nil and revises the adjacent tariff entry to read Tur (other than Tur Whole), thereby separating whole tur from other tur classifications for customs duty purposes; the amendment is issued under statutory powers and takes effect on the notified March date.

Tariff Rate Quota amendment halts specified TRQ rate for crude sunflower and soyabean oil from March 31, 2023.
The notification amends Notification No. 30/2022-Customs by substituting the figure "2024" with "2023" in paragraph 2, thereby discontinuing the specified TRQ rate after 31 March 2023 for the entries covering crude sunflower oil and crude soyabean oil.

Notification of specified board income recognition, subject to non-commercial restriction and prescribed income tax filing requirements.
The Karnataka State Building and Other Construction Workers Welfare Board is notified as a Board for the purposes of clause (46) of the Income-tax Act in respect of specified income: cess on construction cost, registration fees and annual subscriptions from establishments, and interest earned on those receipts, subject to conditions that it shall not undertake commercial activity, its activities and the nature of specified income remain unchanged, and it files its return of income as prescribed under the Act.

Excise exemption: Nil additional duty substituted for high speed diesel, altering duty applicability and effective early March.
The notification amends No. 10/2022 Central Excise by substituting the entry in column (4) against S. No. 2 with "Nil", thereby changing the additional duty treatment applicable to high speed diesel; it is issued under the Finance Act authority and comes into force on 4 March 2023.