Exchange rate determination: Customs fixes conversion rates for foreign currencies affecting imports and exports.
The Central Board of Indirect Taxes and Customs, under authority of the Customs Act, determines conversion rates of specified foreign currencies into Indian rupees for imported and export goods, prescribing different rates for imports and exports and attaching schedules of unit and one-hundred-unit exchange rates, effective from early February 2023; the notification supersedes an earlier notification and is itself noted as superseded by a later notification effective mid February 2023.

Sunset provision for customs exemptions set to terminate specified notifications, clarifying duration and effect from commencement.
The notification amends thirty-two customs exemption notifications by inserting explicit sunset provisions so that most specified exemptions cease to have effect after 31st March, 2024, with one entry ceasing after 31st March, 2023; some amendments also omit Explanations or substitute provisos. The changes are made under section 25(1) of the Customs Act, 1962 and the notification commences on 2nd February, 2023.

Notification validity extension: three customs notifications amended to include a uniform expiry after 31st March, 2028.
The instrument amends Notifications Nos. 90/2009-Customs, 33/2017-Customs and 41/2017-Customs to insert provisions that each "shall have no effect after 31st March, 2028." The amendments are effected under section 25 of the Customs Act, 1962 and section 3(12) of the Customs Tariff Act, 1975 and the notification comes into force on 2 February 2023.

Exemption for sports goods extended to warm blood horses, with the notification amended to include a fixed sunset provision.
The amendment adds Warm Blood horse to the EQUESTRIAN items eligible for exemption under notification No. 146/94 Customs when imported by a National Sports Federation or a sports person of outstanding eminence for training; it omits the Explanation after the TABLE and introduces a sunset clause providing that the notification shall cease to have effect after 31st March, 2028, with the amendment coming into force on 2nd February, 2023.

Customs duty revision for precious metals: revised rate applied to replenishment under export exhibition and branded jewellery schemes.
The amendment substitutes the entries against Sl. No. 1, column (4) of notification No. 57/2000-Customs so that the prior duty entries for gold and silver imported under the replenishment facility for the Scheme for Export through Exhibitions, Export Promotion Tours and Export of Branded Jewellery are replaced by a single revised entry; the amendment is effected as a further amendment to the principal notification and comes into force on the stated commencement date.

Tariff amendment under Customs Act revises a tariff table duty entries for a specified serial entry, changing prescribed column rates.
Amendment implements effects of the India-UAE CEPA by substituting the numerical entries in Table III against the specified serial entry, replacing prior values in the two specified columns with new prescribed column entries, as a modification to Notification No. 22/2022 Customs; the amendment comes into force on the stated commencement date.

Project imports exclusion: solar power plants removed from the "any other Plant and Project" classification altering customs treatment.
The Project Imports (Amendment) Regulations, 2023 substitute the Table entry at Sr. No. 4, column 2 to read Any other Plant and Project, other than solar power plant or solar power project, thereby excluding solar power plants and projects from that Project Imports classification; the amendment takes effect on the 2nd day of February, 2023.

Customs exemption expanded to add specific IT/electronics inputs including camera lens components, liquid crystal polymer, palladium compound, and EV batteries.
Amendments expand the scope of customs exemption notifications to add and revise specific duty-free inputs for IT and electronics manufacture: revising ferrite descriptions, adding Liquid Crystal Polymer, inserting Palladium Tetra Amine Sulphate and connector parts, including battery components for electrically operated vehicles, and creating separate nil-duty entries for camera lenses and inputs used in manufacture of Camera Module lenses.

Social Welfare Surcharge exemption on gold imports rescinded, restoring surcharge liability and withdrawing prior customs exemptions.
The notification rescinds earlier customs exemptions that had excluded gold imports from the Social Welfare Surcharge and had exempted the Social Welfare Surcharge leviable on the Agriculture Infrastructure and Development Cess for gold and silver, thereby restoring surcharge and related levy obligations for affected imports, subject to actions already completed under the rescinded notifications.

CNG blended with biogas exempted from excise to the extent of tax on the biogas, subject to recordkeeping and quarterly reconciliation.
The notification exempts Compressed Natural Gas (CNG) blended with Biogas or Compressed Biogas (CBG) from excise duty to the extent of tax paid on the Biogas/CBG contained in the blended fuel, subject to manufacturer compliance: maintain detailed blending records at registered premises, submit quarterly reconciliation statements certified by the statutory auditor to the jurisdictional Commissioner by the 10th of the month following each quarter, and pay any short-paid duty with applicable interest after reconciliation.

Social Welfare Surcharge exemptions expanded to additional tariff headings with new schedule entries and specified exclusions.
Amends the Customs notification on Social Welfare Surcharge exemptions by substituting the proviso to expand referenced serial identifiers, altering specific tariff lines in the Table (including a parenthetical exclusion and insertion of additional headings), and inserting new serial entries that define eligible headings while carving out items already covered under earlier schedule entries, thereby refining the scope of goods receiving SWS exemption under the notification.

Agriculture Infrastructure and Development Cess adjustments impose higher levies on precious metals and specified imported goods, altering concessional entries.
The notification amends Notification No. 11/2021 Customs to revise AIDC rates for specified tariff entries, inserting new items drawn from Notification No. 50/2017 Customs, omitting and renumbering prior entries, and prescribing differentiated cess rates for dore bars, specified precious metal goods, and other gold and silver items. Concessional treatment for dore bars is made conditional on procedural compliance including direct shipment from producer, minimum bar weight, packing list from the mining company, and an assay certificate establishing metal content; certain imports must be by the actual user for refining to specified purities.

Customs duty schedule amendment: tariff rate revisions and targeted import exemptions with conditional testing agency concessions.
The notification amends the customs tariff schedule to add and revise concessional tariff entries, adjust effective duty rates, and insert time bound provisos. It strengthens conditional concessions by deleting and substituting Annexure conditions, provides a new testing agency concession requiring certification, bond, testing/re export or approved destruction, recordkeeping and reporting, and inserts Lists specifying eligible vehicle parts and approved testing agencies.

Fixation of tariff values updated for edible oils, brass scrap, areca nut, gold and silver effective February.
The Central Board of Indirect Taxes & Customs amends the principal customs non-tariff notification by substituting TABLE-1, TABLE-2 and TABLE-3 with revised tariff values for specified imported goods, including edible oils, brass scrap, areca nut, and gold and silver in defined forms, and declares the amendment to take effect from 1 February 2023.

Aadhaar authentication authorised for specified reporting entities to enable identity verification under PMLA compliance.
Authorises the listed reporting entities to perform Aadhaar authentication for the purposes of section 11A of the Prevention of Money-laundering Act, 2002, on the basis that they comply with the privacy and security standards under the Aadhaar Act, following consultation with the Unique Identification Authority of India and the securities regulator.

Input tax credit controls tighten through supplier compliance restrictions, reversal obligations, and revised return-filing requirements under Delhi GST.
Delhi GST amendments replace the earlier input tax credit matching framework with an auto-generated electronic statement that identifies credit available and credit restricted on supplier-risk criteria. Eligible credit may be self-assessed, but credit relating to unpaid supplier tax must be reversed with applicable interest and may be re-availed after payment. Outward-supply details and returns are subject to filing conditions, including prior-period compliance, with conditional exceptions for specified persons. The amendments also revise refund rules, interest on wrongly availed and utilised credit, and electronic credit ledger restrictions.

GST rule amendments: omissions and substitutions redefine authority functions and the definition of Authority.
The Kerala Goods and Services Tax (Second Amendment) Rules, 2023 amend the 2017 Rules by omitting rules 122, 124, 125, 134 and 137; substituting the marginal heading of rule 127 from "Duties" to "Functions" and replacing the duty language with a functions enumeration; and amending the Explanation to rule 137 to define "Authority" as the authority notified under the relevant provision of the Act.

GSTR-9 amendment extends reporting to include October filings and specifies a November filing cutoff for affected entries.
The Kerala Government amends FORM GSTR-9 Instructions by substituting references to the reporting period "April, 2022 to September, 2022" with revised wording extending the period to include April, 2022 to October, 2022 and specifying returns filed up to 30th November, 2022 for designated table entries, effective from 15th November 2022.

GST rules amendment revises authority functions, omits specified rules, and updates the Chapter XV definition of Authority.
The Uttar Pradesh Goods and Services Tax (Fifty-Eighth Amendment) Rules, 2023 amend the Uttar Pradesh Goods and Services Tax Rules, 2017 with effect from 1 December 2022, unless otherwise provided. The amendment omits rules 122, 124 and 125, and also omits rules 134 and 137. It also substitutes the heading and opening words of rule 127 to describe the Authority's functions, and revises the Chapter XV Explanation definition of "Authority".

Presidential Appreciation Awards conferred to customs officers under statutory awards scheme recognizing specially distinguished service across enforcement and administration.
Presidential Appreciation Certificates and Medals have been conferred on a named list of CBIC officers and staff for a Specially Distinguished Record of Service, spanning vigilance, analytics, prevention, revenue intelligence, GST administration, human resources and accounts. The awards are granted under the established awards scheme for customs and indirect tax personnel as published in the Gazette and are administratively effected by a formal notification signed by the Commissioner (Investigation-Customs).