Inclusion of Courts and Tribunals expands entities covered under Rajasthan GST notification, effective from March.
The State Government, invoking powers under sub-section (3) of section 9 of the Rajasthan Goods and Services Tax Act, 2017, amends the Explanation in clause (h) of the cited notification by substituting "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby explicitly including Courts and Tribunals in the Explanation; the amendment is effective from the commencement date stated in the notification.

Educational institution definition expanded to include government testing authorities for entrance exam services, affecting GST treatment.
The amendment clarifies that, for GST purposes and for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions, 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.

GST schedule amendment adds rab (unpackaged) to listed goods, altering its classification and tax applicability.
Amendment adds Rab, other than pre-packaged and labelled to the Schedule entry at Sl. No. 94 of Notification No. ERTS (T) 65/2017/2, expanding the list of goods covered by that Schedule entry. The insertion is made under the State GST statutory power on the recommendations of the Council and will come into force on the 1st day of March, 2023.

GST rate changes for specified food items and addition of pencil sharpeners to a taxable schedule take effect.
Amendment revises Meghalaya GST schedules by substituting the 2.5% Schedule I entry to list all types of jaggery and pre-packaged Khandsari sugar and Rab; inserting pencil sharpeners into Schedule II subject to 6%; and amending Schedule III's 9% entry to exclude pencil sharpeners. The changes take effect on the first day of March, 2023.

Scope of taxable persons expanded to include courts and tribunals under Meghalaya GST, effective from March.
The notification amends the Explanation to the prior Meghalaya GST notification by substituting the words "and State Legislatures" with ",State Legislatures, Courts and Tribunals" in clause (h), thereby explicitly including Courts and Tribunals among the entities covered; the amendment comes into force from 1 March 2023.

Educational institution classification clarified: government examination bodies treated as educational institutions for conducting entrance exam services.
Clarifies that authorities, boards or bodies set up by the Central or State Government to conduct entrance examinations for admission to educational institutions shall be treated as educational institutions solely for the purpose of providing services by way of conducting such entrance examinations, by insertion of clause (iva) into the Explanation to paragraph 3 of the cited notification.

GST exemption schedule adds unpackaged and unlabelled Rab to the relevant exempt supply entry from March 2023.
The GST exemption schedule in Notification No. 2/2017-State Tax (Rate) is amended to include Rab, other than when pre-packaged and labelled, under the relevant entry at Schedule Sl. No. 94. Issued under the State GST Act on the Council's recommendations, the amendment takes effect from 1 March 2023.

GST schedule amendment adds rab not pre-packaged and labelled to state tax classification, changing its treatment.
The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(2/2017-Rate) by inserting "(iii) Rab, other than pre-packaged and labelled" against S. No. 94 in Column (3) of the Schedule, thereby distinguishing rab in non pre-packaged and non labelled form for GST classification; the amendment takes effect on the 1st day of March, 2023.

GST rate changes reclassify packaged jaggery and sugar and add pencil sharpeners to a specified tariff schedule.
The notification amends tariff descriptions: it substitutes the Schedule I description to specify all types of jaggery and pre packaged khandsari sugar and rab; inserts a new Schedule II entry for pencil sharpeners under the stated tariff heading; and amends Schedule III to exclude pencil sharpeners from an existing entry, thereby clarifying schedule placement and applicable rates, effective on the notified commencement date.

Amendment to GST notification adds Courts and Tribunals to the Explanation clause, widening institutional coverage under the provision.
The Goa GST notification amends the Explanation in clause (h) by substituting the words ", State Legislatures, Courts and Tribunals" in place of "and State Legislatures", thereby expressly including Courts and Tribunals within the scope of that explanatory provision; the change is made on the Council's recommendation and will take effect from the commencement date stated in the notification.

Classification of exam-conducting authorities as educational institutions for entrance-examination services, enabling GST treatment accordingly.
The Government 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.

GST rate schedules revise treatment of packaged jaggery and pencil sharpeners through distinct commodity-specific rate entries.
Arunachal Pradesh GST rate schedules are amended with effect from 1 March 2023. The Schedule I entry for jaggery covers all types of pre-packaged and labelled jaggery, including cane and palmyra jaggery, along with pre-packaged and labelled khandsari sugar and rab. A separate Schedule II entry is inserted for pencil sharpeners, which are correspondingly excluded from the relevant Schedule III higher-rate entry.

Reverse charge liability under State GST expands the business entity definition to include Courts and Tribunals.
Reverse charge liability under State GST is clarified through an amendment to Notification No. 13/2017-State Tax (Rate). The definition of "business entity" is expanded to include State Legislatures, Courts and Tribunals, bringing Courts and Tribunals within that expression for the notification's purposes. The amendment takes effect from 1 March 2023.

Customs exemption for affixed tracking devices extends duty and integrated tax relief to devices imported on containers.
An Explanation inserted into Notification No. 104/94-Customs provides that a device such as a tag, tracking device or data logger already affixed to a container at the time of import is eligible for exemption from customs duty and the integrated tax as available to that container under the notification.

Fixation of tariff values for select imported commodities updates customs valuation affecting edible oils, metals, and areca nut imports.
The notification amends the prior customs instrument by substituting three tables that fix tariff values for specified imported goods: edible oils, brass scrap and areca nut (expressed per metric tonne) and unit values for gold and silver in defined forms. TABLE-2 clarifies scope and exclusions for precious metals entries. The amendment is issued under section 14(2) of the Customs Act, 1962 and takes effect from the effective date provided in the notification.

Educational institution status extends to government-established entrance examination bodies for services involving admissions tests.
Educational institution is clarified, for the limited purpose of conducting entrance examinations for admission to educational institutions, to include any authority, board or body established by the Central Government or a State Government, including the National Testing Agency. The clarification is inserted in the Explanation to paragraph 3 of Notification No. 12/2017-State Tax (Rate) under the Arunachal Pradesh Goods and Services Tax framework and takes effect from 1 March 2023.

Income tax rule corrections add e filing deduction, amend capital gains tables and formulas, add tax form and update reporting date
Corrigendum inserts an explicit "Any other deduction as per the e filing utility" item in multiple deduction schedules and substitutes numerous capital gains reinvestment tables to add prior years and deduction sections, with corresponding amendments to arithmetic formulae to include the added table rows. It also revises allocation rows for expenses among other heads of income, adds an additional tax form to form furnishing rows, and updates an information furnishing reference date.

Addition of non prepackaged Rab to the taxable schedule expands state GST coverage and comes into force as notified.
Amendment adds Rab, other than pre-packaged and labelled as item (iii) to the Schedule against Serial No. 94, Column (3) of Notification No. 2/2017-State Tax (Rate), effected under the state's statutory power to amend tax notifications, and brought into force from the stated commencement date.

Exemption for intra-State supplies amended to include rab except when pre-packaged and labelled, changing GST rate scope.
Amendment inserts rab, other than pre-packaged and labelled, into Column (3) against S. No. 94 of the Schedule to Notification No.2/2017-Central Tax (Rate), altering the scope of intra-State supply treatment under that notification.

Absolute exemption from IGST extended to rab not pre-packaged and labelled by inserting a new schedule entry.
The Schedule to Notification No. 2/2017 Integrated Tax (Rate) is amended to insert item (iii) against S. No. 94, Column (3) to include rab, other than pre packaged and labelled, extending absolute exemption from Integrated Goods and Services Tax on such inter State supplies; the amendment is effected under section 6(1) of the Integrated Goods and Services Tax Act, 2017 and is effective from the notified commencement date.