Exemption to intra-State supplies: 'Rab, other than pre-packaged and labelled' exempted under UTGST rates by notification.
The amendment adds "Rab, other than pre-packaged and labelled" as a new entry against Schedule serial number 94 in the UTGST Rate notification, thereby exempting such non pre-packaged, non labelled rab from the taxable items listed under that Schedule; the change amends Notification No. 2/2017-Union Territory Tax (Rate) and takes effect from 1 March 2023.

GST rate amendment updates classification and tax rates for jaggery and pencil sharpeners, effective from March.
Amendment revises the State GST rate notification by substituting the jaggery entry to list all types of jaggery and pre-packaged Khandsari Sugar and Rab; inserting a new Schedule II entry for pencil sharpeners; and amending a Schedule III entry to exclude pencil sharpeners by adding "[other than pencil sharpeners]". The changes take effect on the first day of March and are issued under the Bihar GST Act powers to amend the earlier notification.

CGST rate schedule amendment adds pencil sharpeners to lower-rate list, revises jaggery entries and excludes sharpeners from higher-rate.
Amendment to the Central GST rate schedule substitutes the Schedule I description for jaggery and related pre-packaged sugar products, inserts a new Schedule II tariff line for pencil sharpeners under the relevant commodity code, and adds an exclusion in Schedule III to exclude pencil sharpeners from an existing higher-rate entry; the amendment is effective from the notified commencement date and is issued under the statutory taxing provisions referenced in the notification.

IGST rate changes: pencil sharpeners reclassified into a separate tariff entry and excluded from the higher-rated grouping.
Amendments to the IGST rate schedule under section 5(1) substitute the Schedule I description for jaggery and related pre-packaged sugar products, insert a new Schedule II tariff entry for pencil sharpeners under heading 8214, and amend Schedule III to exclude pencil sharpeners from an existing higher-rated entry; the notification is effective from the 1st day of March, 2023.

Union Territory GST rate changes: jaggery specified and pencil sharpeners reclassified, altering applicable UTGST rates from March.
Amendments to the Union Territory GST rate notification substitute the jaggery entry in Schedule I to expressly include all types of jaggery and related pre-packaged sugars; insert a new Schedule II entry for tariff item 8214 identifying pencil sharpeners; and modify Schedule III to exclude pencil sharpeners from a specified entry. These changes are issued under the Union Territory GST Act on Council recommendation and become effective 1 March 2023.

Amendment to GST notification adds Courts and Tribunals to the list of covered public bodies under the state GST framework.
Amendment to a state GST rate notification substitutes words in the Explanation, clause (h), to add Courts and Tribunals after State Legislatures; the amendment is made under the State Goods and Services Tax statutory power on Council recommendation and is effective from 1 March 2023.

Reverse charge mechanism: Courts and tribunals added to entities for Union Territory tax liability under amended rate notification.
The Union Territory Tax (Rate) notification amends the Explanation to clause (h) of Notification No.13/2017 by substituting the words "State Legislatures" with "State Legislatures, Courts and Tribunals", thereby bringing Courts and Tribunals within the entities covered by that Explanation and affecting the application of Union Territory tax where the reverse charge mechanism applies under the principal notification.

Reverse charge mechanism expanded to expressly include courts and tribunals alongside state legislatures under GST rate rules.
Amendment revises the Explanation to Notification No.13/2017-Central Tax (Rate) by substituting the words in clause (h) so that references expand to include Courts and Tribunals alongside State Legislatures, thereby clarifying entities on whom tax is payable under the reverse charge mechanism within the Central GST rate notification.

Reverse charge under IGST: amendment adds courts and tribunals to entities affecting services liable under reverse charge mechanism.
Notification No. 02/2023 amends the Explanation to notification No.10/2017 by substituting the words "and State Legislatures" with ", State Legislatures, Courts and Tribunals", thereby expanding the entities referenced in the Explanation that relate to services liable to integrated tax under the reverse charge mechanism; the amendment follows the GST Council recommendation and takes effect from 1 March 2023.

Classification of exam-conducting authorities as educational institutions clarifies GST treatment for entrance examination services.
The notification 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 consisting of conducting entrance examinations for admission to educational institutions, thereby aligning such services with the educational-institution treatment under the State GST rate framework.

Treatment of exam authorities as educational institution clarifies GST exemption for services conducting entrance examinations for admissions.
Authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, that conduct entrance examinations for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions, thereby affecting applicability of exemptions on supply of services under the Union Territory GST Rate notification.

Educational institution classification expanded to include government exam agencies, extending IGST exemption to conduct of entrance examination services.
The notification amends the IGST rate notification 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 examination for admission to educational institutions.

Educational institution status for exam-conducting bodies clarifies that government exam agencies are treated as institutions for entrance exam services.
Insertion of new clause (iva) clarifies that any authority, board or body set up by Central or State Government, including exam-conducting agencies, 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; amendment made to the Explanation to paragraph 3 of Notification No. 12/2017-Central Tax (Rate).

Compensation cess on coal rejects: Schedule entry amended to define scope and input tax credit condition, effective March implementation.
Amendment to the Compensation Cess Schedule substitutes the entry at Sl. No. 41A, column (3) to read: "Coal rejects supplied to a coal washery or by a coal washery, arising out of coal on which compensation cess has been paid and input tax credit thereof has not been availed by any person"; made under the powers of section 8(2) of the Goods and Services Tax (Compensation to States) Act, 2017, effective from 1st March, 2023.

De-notification of Special Economic Zone rescinds prior SEZ notification and returns land to state land-use regime.
The Central Government rescinds the notification establishing the sector-specific Special Economic Zone, removing the 10.12 hectare area from SEZ status under the first proviso to rule 8 of the Special Economic Zone Rules, 2006; the rescission is prospective and prior actions under the former notification remain unaffected, and the de-notified land will be governed by state land-use guidelines and master plans.

Aircraft leasing units in IFSC may share office space and manpower when permitted by the IFSC authority.
Units in an International Financial Services Centre authorised for aircraft leasing may, if the IFSC Authority permits non maintenance of a separate office, utilise office space, manpower, or both, of another IFSC unit authorised for aircraft leasing subject to the Authority's approval.

Customs duty exemption for imported ships and vessels for breaking up grants Nil basic duty, time limited from the notified date.
Amendment adds a new serial entry to Notification No. 50/2017 Customs granting Nil basic customs duty on goods classifiable under the tariff heading for ships, vessels and similar floating structures, with other duty columns indicated as not applicable; the exemption is expressly time limited and the notification takes effect on the notified date.

Territorial jurisdiction under Jharkhand GST: appointed authorities with division-wise limits effective from publication notification.
The Governor, exercising powers under Sections 3, 4 and 5 of the Jharkhand Goods and Services Tax Act, substitutes earlier notifications and appoints specified State Tax authorities to exercise powers and duties under the Act. It prescribes detailed territorial jurisdictions for each designated post across State, divisional and circle levels, including roles for Investigation Bureau, Audit and Legal Cell, and makes the notification effective from its publication in the Official Gazette.

Minimum Import Price exemption for cashew kernel imports now applies to EOUs and SEZs, subject to non-sale into DTA.
The amendment retains conditional import freedom for cashew kernels based on CIF valuation thresholds, and states that MIP conditions shall not apply to imports by 100% Export Oriented Units and SEZ units, provided those imported cashew kernels are not sold into the Domestic Tariff Area.

Audit reports for charitable trusts now require Form 10B/10BB, with Rs 5 crore, foreign contribution and abroad-application triggers.
The rules, effective 1 April 2023, substitute rules 16CC and 17B and replace Forms 10B and 10BB, prescribing that funds, trusts, institutions and specified educational or medical entities must furnish audit reports in Form 10B where total income (before certain exclusions) exceeds rupees five crores, or where foreign contribution was received, or where income was applied outside India, and in Form 10BB otherwise; the Forms require standard audit attestations by a chartered accountant and comprehensive annexures covering identification, registration, receipts (including corpus and foreign contribution), applications of income, TDS/TCS, specified-person transactions, violations and related schedules.