Research funding approval under section 35 permits institutions to receive donations for core scientific research subject to strict compliance.
Approval is granted to M/s. Manipal Academy of Higher Education as a University, College or other Institution for purposes of clause (ii) of sub-section (1) of section 35 from assessment year 2015 16 onwards, conditional on exclusive use of donations for scientific research by faculty or enrolled students, maintenance of separate books and a donations statement, annual audit by a qualified accountant with the audit report furnished by the income tax return due date, and submission of an annual research statement detailing work, publications, patents and planned programmes and allocations.

E way bill blocking and unblocking facility date extended to August 21; notification deemed effective from June 21.
Extension of the commencement date for the e-way bill blocking and unblocking facility under Rule 138E by substituting the originally notified commencement date with a later date, enacted under section 164 of the West Bengal GST Act; the amendment further provides that the notification shall be deemed to have come into force with effect from the earlier specified date.

Correction of proviso references in State Tax notifications to rectify internal cross references and ensure textual accuracy.
Corrigendum corrects cross-references in two State Tax notifications: Notification No. 47/2018-State Tax replaces the phrase "second proviso" with "proviso" in its second paragraph; Notification No. 70/2018-State Tax replaces the phrase "third proviso" with "second proviso" in its second paragraph, issued as administrative rectifications by the Chief Commissioner of State Tax.

Fixation of tariff value updates for specified commodities under Customs Act, affecting import valuation and classification.
Substitution of Tables One, Two and Three in the principal customs notification fixes commodity-specific tariff values in US dollars for edible oils, brass scrap, poppy seeds, areca nut, and per-unit values for gold and silver, exercising the Customs Act authority to prescribe tariff values and thereby governing import valuation and eligibility for specified tariff entries.

Import policy change: seeds of peas reclassified as free for import, subject to phytosanitary conditions.
Import classification for seeds of peas (HS 12099140) is amended from Restricted to Free, with imports permitted only subject to phytosanitary import conditions under the Plant Quarantine (Regulation of Imports into India) Order; Policy Condition No. 4 of Chapter 12 of the ITC (HS), Schedule I (Import Policy) is deleted.

State-level anti-profiteering screening committee is constituted to perform prescribed GST anti-profiteering functions through nominated central and state tax officers.
State-level anti-profiteering screening mechanism for Telangana is constituted under the Telangana Goods and Services Tax Rules, 2017, replacing the earlier committee-constitution order. The Committee comprises nominated central GST and State Tax officers. It must perform the functions and duties assigned under the anti-profiteering framework, including those prescribed by rule 128(2), while the Commissioner of State Tax must take necessary consequential action for implementation.

Extension of notification effective date postpones operative date while preserving original retrospective commencement under GST law.
Amendment under Section 164 substitutes a later calendar date for the earlier specified date in Notification No. II(2)/CTR/301(f-3)/2019, thereby altering the notification's stated timeline; the amendment is nevertheless deemed to have come into force from the original earlier date, preserving retrospective commencement.

Tax reimbursement scheme expands luxury tax coverage and revises hotel eligibility, reimbursement limits, and filing procedures.
Amendment Scheme revises the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 with effect from 1 July 2017 and, in part, from the date of publication. It expands the principal scheme to cover luxury tax and the exemption under Government Notification No. FTX.143/2009/45 dated 23 March 2015, clarifies coverage for eligible hotels under the Industrial and Investment Policy of Assam, 2014, and modifies the reimbursement framework for existing eligible hotels and mega hotel units, including the SGST reimbursement mechanism, monetary ceiling, and treatment of fixed capital investment. The amendments also adjust claim procedure, filing timelines, and update the related schedules, forms, and annexures.

Notification date amendment: substitution of 21st June with 21st August in a GST notification following statutory authority.
The State Government, invoking section 164 of the Goods and Services Tax Act, 2017 and on the Council's recommendation, substitutes the figures, letters and words "21st day of June, 2019" with "21st day of August, 2019" in the referenced departmental notification.

Anti-dumping duty extension on Paracetamol continues pending review, maintaining levy through early July under statutory powers.
The Central Government, exercising powers under sub-sections (1) and (5) of section 9A of the Customs Tariff Act read with rules 18 and 23 of the 1995 Rules and pursuant to interim High Court directions in SCA No. 5278/2019, amended notification No. 39/2018-Customs (ADD) to substitute its expiry date with 9th July 2019, thereby extending the anti-dumping duty on imports of Paracetamol originating in or exported from China PR pending resolution of the litigation.

E-way bill blocking extension: the blocking and unblocking facility under the procedural rule is extended with retroactive effect.
Amendment to a finance department notification extends the temporal scope of the e-way bill blocking and unblocking mechanism by substituting a later cut-off date for the earlier specified date, thereby prolonging the facility. The amendment is issued under the state GST statute on Council recommendation and is declared to have retrospective effect from the original cut-off date, altering only the operative period of the blocking/unblocking facility under the state's GST framework.

Countervailing duty on Chinese-origin radial tyres to offset subsidisation, with producer-specific duties and set-off for anti-dumping duty.
Definitive countervailing duty is imposed on new/unused pneumatic radial tyres for buses and lorries/trucks originating in or exported from China to offset subsidies and injury, with producer-specific duty rates and a residual rate for other producers; imports via other countries from China are included. The duty is payable in Indian currency for a prescribed period unless earlier revoked and allows set-off of any anti-dumping duty. The notification prescribes government-notified exchange rates for calculation and defines CIF value as the assessable value under the Customs Act.

Anti-dumping duty extension on ductile iron pipes from China PR extended to prevent lapse pending completion of review.
The Central Government, exercising powers under section 9A(1) and (5) of the Customs Tariff Act and rules 18 and 23 of the Customs Tariff Rules, 1995 and pursuant to a High Court order, amends Notification No. 23/2013-Customs (ADD) to substitute the expiry date in paragraph 3 with 9th October, 2019, thereby extending the anti-dumping duty on ductile iron pipes originating in or exported from China PR until that date.

Notification amendment replaces prescribed deadline, extending compliance date for the referenced state tax notification in public interest.
Amendment effected under statutory power substitutes the operative date in Finance Department Notification No. 7/2019-State Tax, replacing the earlier prescribed deadline with a revised date, on the recommendation of the Council and in the public interest; other terms of the principal notification remain unchanged.

Extension of e-waybill blocking and unblocking facility to a later effective date under state GST notification.
The State Government, under section 164 of the Nagaland Goods and Services Tax Act, 2017, amends a prior Finance Department notification by substituting the earlier operative date with a later operative date for the commencement of the facility for blocking and unblocking on e-waybill, leaving other provisions of the original notification unchanged.

E-way bill blocking/unblocking: enforcement date postponed to allow delayed commencement of Rule 138E under CGST.
Extension of the commencement date for the e-way bill blocking and unblocking facility under Rule 138E by amending the earlier State notification; the substitution defers the date from which Rule 138E is brought into force, effected under the powers of section 164 of the Meghalaya GST Act on Council recommendation and public interest grounds.

Amendment of notification effective date postpones the notified commencement to a later specified date for administrative reasons.
Amendment revises the commencement date of the principal Central Tax notification by substituting the originally specified date with a later date, thereby deferring the entry into effect of the measures announced in that notification; the amendment is made under the statutory powers of the Central GST framework and issued on the Council's recommendation.

Notification amendment extends the operative commencement date of the prior state GST notification to a later date.
The State Government, invoking its powers under the Arunachal Pradesh GST Act and acting on Council recommendation, amends Notification No. 14/2019-State Tax (23 April 2019) by substituting the originally stated commencement date with a later date, as effected by Notification No. 15/2019 (State Tax) issued by the Department of Tax, Excise & Narcotics and referencing the Gazette and file particulars.

Jurisdictional amendment under state GST reallocates appellate territories among named joint commissioners, altering administrative assignments.
Amendment substitutes the prior schedule under the Madhya Pradesh GST notification to reassign appellate territorial responsibilities. It lists six named Joint Commissioners of State Tax, their designations, and the division-level areas comprising each joint commissioner (appeals) jurisdiction, thereby administratively reallocating appellate responsibilities within the Commercial Tax Department.

Industrial park notification under section 80-IA grants conditional tax benefits subject to compliance, investment and operational obligations.
The Central Government notifies M/s. Magrath Properties Pvt. Ltd. as an industrial park for purposes of clause (iii) of sub section (4) of Section 80 IA, subject to annexed terms: specified location, permitted activities, allocable industrial and commercial area, minimum units and commencement date, and investment thresholds. Key conditions require minimum infrastructure expenditure proportions, limits on single unit occupancy, necessary statutory approvals including for foreign investment, operation by the notified developer during benefit period, tax benefits only after prescribed units are located, and invalidation or withdrawal of approval for misinformation, undisclosed material facts, unauthorized amendments, or non compliance.