Inclusion of adjudicatory bodies in GST Explanation clause expands regulatory coverage and alters persons subject to notification.
The Explanation to notification No. 48/ST-2 (30 June 2017) is amended by substituting, in clause (h), the words "and State Legislatures" with the signs and words ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals in the clause; the amendment is effected under sub section (3) of section 9 of the Haryana GST Act and comes into force from 1st March, 2023.

Educational institution status clarified for agencies conducting entrance exams, classifying their examination services as educational services under GST.
The notification inserts a clarificatory clause treating any Central or State Government authority, board or body, including the National Testing Agency, as an educational institution solely for the purpose of providing services by way of conducting entrance examinations for admission to educational institutions.

Inclusion of rab not pre-packaged or labelled in state GST rate schedule, effective from the notified commencement date.
An amendment inserts Rab, other than pre-packaged and labelled into the Schedule against S. No. 94, column (3) of Notification No. 2/2017-State Tax (Rate), effected by the State government on recommendation of the GST Council and coming into force on 1st March 2023.

GST Rate Amendment: Jaggery expressly classified and pencil sharpeners newly rate classified, effective March first.
Amendment modifies Gujarat State Tax (Rate) Notification No.1/2017 to (a) substitute the Schedule I description for Sl. No. 91A to expressly list types of jaggery and pre packaged labelled sugars, and (b) insert pencil sharpeners into Schedule II while adding an exclusion for pencil sharpeners in Schedule III Sl. No. 302A, thereby reclassifying these goods for distinct GST rate treatment, effective 1 March 2023.

Inclusion of Courts and Tribunals in taxable entities expands the state GST notification's scope under amendment.
Amendment to the State Tax (Rate) notification substitutes the words ", State Legislatures, Courts and Tribunals" in clause (h) of the Explanation to Notification No. 13/2017 State Tax (Rate), expressly adding Courts and Tribunals to the enumerated entities under the empowering provision of sub section (3) of section 9 of the Gujarat GST Act.

Classification of exam-conducting authorities as educational institution clarifies taxable service treatment for entrance examinations under GST.
The amendment clarifies that any authority, board or body set up by the Central Government or State Government for conduct of entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations.

GST schedule amendment: adds 'Rab' excluding pre-packaged and labelled items, changing taxable classification and compliance
The Government amends the GST Schedule entry at S. No. 94 by inserting the item "Rab, other than pre-packaged and labelled" into Column (3) after item (ii). The amendment, made under the statutory powers conferred by the GST Act, modifies the Schedule of the earlier notification and becomes effective on the first day of March, 2023, creating a classificatory distinction between unpackaged Rab and pre-packaged, labelled Rab for tax and compliance purposes.

GST classification updated: pencil sharpeners reclassified to a lower-rated schedule and excluded from a higher-rated schedule.
Amendment revises GST product classifications: it replaces the jaggery entry to include all types and pre-packaged labelled khandsari sugar and rab; inserts a new entry for pencil sharpeners in the intermediate-rated schedule (HS heading specified); and inserts an explicit exclusion of pencil sharpeners from the higher-rated schedule entry. The changes are effected under the Karnataka GST Act powers and come into force on the notified commencement date.

Tax notification amendment adds judicial bodies and tribunals to covered recipients, taking effect from March first.
The State GST notification amends the Explanation to clause (h) by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expressly including Courts and Tribunals within the enumerated category; the amendment is issued under the executive power conferred by sub-section (3) of section 9 of the State GST Act on the Council's recommendation and takes effect from 1 March 2023.

Classification of exam conducting agencies as educational institutions clarified, enabling GST treatment for entrance examination services.
The 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 for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions.

Reward for informants enabled from investor protection fund to incentivise original information leading to recoveries.
Regulation 5 is amended to allow payments from the Investor Protection and Education Fund as rewards to informants who provide original information that leads to recovery of amounts directed to be disgorged, with such rewards to be granted and paid under guidelines issued by the Board; the Fund's utilisation provisions are revised to permit use for restitution or reward linked to recoveries.

Governance reforms for depositories strengthen board composition, segregation of functions, and introduce enforcement and data sharing obligations.
Amendments expand the definition of key management personnel, replace "shareholder directors" with non-independent directors, and strengthen board composition by requiring collective expertise across capital markets, finance and accountancy, legal and regulatory practice, technology and risk management, including at least one public interest director with specified expertise. Functionally, depositories must segregate operations into Critical Operations, Regulatory/Compliance/Risk Management and Other Functions, adopt a "Chinese Wall" policy, appoint a chief risk officer, implement an Information and Data Sharing Policy, and adopt a unified Code of Conduct covering board members and key management. The Board's enforcement powers, disclosure, evaluation and nomination processes are correspondingly enhanced.

Corporate governance reforms mandate expanded codes of conduct, board composition standards and strengthened risk and compliance obligations.
The amendment broadens the definition of key management personnel, introduces a mandatory Code of Conduct for exchanges and clearing corporations and for their governing boards and key personnel, prescribes board composition and qualifications including public interest directors, requires segregation of functions into critical, regulatory and other verticals with a Chinese Wall policy, mandates appointment of a chief risk officer and grievance redressal panels, prescribes data sharing and disclosure frameworks, sets compensation norms with deferred variable pay and clawback, and expands the Board's enforcement and relaxation powers.

Special Economic Zone expansion for Footwear sector increases notified area under SEZ Act, adding land to existing SEZ.
Central Government notification under section 4(1) proviso of the SEZ Act and rule 8 of the SEZ Rules approves an addition of 34.8280 hectares to the Footwear sector SEZ at SIPCOT Industrial Growth Centre, Krishnagiri District, increasing the previously notified area of 59.40 hectares to a total of 94.2280 hectares, and specifies the survey numbers and parcel-wise hectare allocations for the added land.

GST schedule amendment: insertion of Rab other than pre-packaged and labelled changes taxable classification under state notification.
Amendment inserts "Rab, other than pre-packaged and labelled" into the Schedule against S. No. 94, Column (3) of the Nagaland GST notification, thereby altering the Schedule classification for that commodity. The State Government, acting under its GST statutory power and on the Council's recommendation, makes this targeted change to the prior notification and sets the amendment to take effect from the first day of March 2023.

GST rate changes: pencil sharpeners newly classified at specified rate; jaggery description updated and exclusions refined.
Amendment to the State GST notification revises schedule entries: it broadens the descriptive entry for jaggery and certain pre-packaged sugars to ensure their inclusion in the lower-rate schedule; inserts pencil sharpeners as a new entry in the intermediate-rate schedule; and amends a higher-rate schedule entry to exclude pencil sharpeners. The notification specifies its commencement date.

GST notification amendment adds Courts and Tribunals to the Explanation alongside State Legislatures, altering referenced institutional scope.
The State Government amends the earlier GST notification by substituting the words "State Legislatures" with "State Legislatures, Courts and Tribunals" in clause (h) of the Explanation, thereby adding Courts and Tribunals to the entities referenced in that provision; the amendment is made on the Council's recommendation and takes effect from the commencement date stated in the notification.

Educational institution classification clarified: authorities conducting entrance exams treated as educational institutions for GST purposes.
The notification inserts a clarification that any authority, board or body set up by the Central or State Government, including the National Testing Agency, conducting entrance examinations for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conducting such entrance examinations.

GST Schedule amendment: inclusion of Rab except pre-packaged and labelled, changing its classification and effective effect immediately.
An amendment adds the entry Rab, other than pre-packaged and labelled to the Schedule against S. No. 94, Column (3), thereby distinguishing unpackaged Rab from pre-packaged and labelled variants and modifying the Schedule's classification for supply or taxation purposes; the State Government enacted the change under its GST statutory powers on the Council's recommendation, effective 1st March, 2023.

GST classification change updates jaggery description and inserts pencil sharpeners, adjusting tariff treatment and exclusions.
Amendment modifies Schedule I to substitute the jaggery entry with an expanded description including all types of jaggery and pre-packaged Khandsari Sugar and Rab; inserts a new Schedule II entry classifying pencil sharpeners under the specified tariff heading; and amends Schedule III to exclude pencil sharpeners from the referenced entry. The amendments become effective on the first day of March, 2023.