NPOP-certified ethnic rice exports from Tripura to Austria and the Netherlands connect local farmers and Farmer Producer Companies with international markets through organised, export-oriented production. The initiative emphasises certification, traceability, food safety and quality as requirements for access to markets for certified organic products. Buyer-seller linkages support export opportunities, while coordinated organic value-chain engagement strengthens certification and quality systems and supports producers in meeting international standards.

Testing of animal feed additives or premixes and extra virgin edible-grade oil is assigned to specified FSSAI-notified outside laboratories for six months from 16 June 2021. Importers or owners must bear applicable testing costs under the Customs Act, 1962. Specific operational difficulties may be referred to the Deputy or Assistant Commissioner of Customs, Group 1A, and required actions are to be treated as a Standing Order for customs officers and staff.

Exercise of the special-procedure power under section 148 of the Delhi Goods and Services Tax Act, 2017, substitutes 31 August 2023 for 30 June 2023 as the date stipulated under Notification No. 03/2023-State Tax. Although issued on 20 October 2023, the amended deadline is deemed effective from 30 June 2023.

The CRCL module in ICES automates electronic Test Memos, sample drawal records, laboratory acknowledgment, test-report entry, and electronic access to reports for import and export goods. Laboratories assess sample adequacy, may return deficient samples with reasons, and record testing delays through a suspension queue. Its use for forwarding Test Memos is mandatory for concerned JNCH officers and staff from 1 July 2021; paper Test Memos are permitted only where a system issue prevents module use and prior approval is obtained.

The time limit specified under Notification No. 06/2023-State Tax is extended by substituting 31 August 2023 for 30 June 2023. The substituted deadline is deemed operative from 30 June 2023, and references to the earlier deadline in the relevant framework stand replaced accordingly.

VR LIVIN Ventures LLP launched 'THE FIRST', an 83-villa gated residential community in Madhavaram, North Chennai, which recorded sales of 20 villas during its first two launch days. The development includes smart-home villas and more than 50 lifestyle amenities, with access to nearby metro connectivity and social infrastructure. It forms part of the company's intended expansion of residential projects in Chennai and other South Indian locations.

Custodians and terminal operators must electronically report container stuffing and stripping, identifying the relevant primary or master cargo identification numbers for each container. They must also provide prescribed conveyance arrival, departure, voyage call, and equipment landed or loaded details. Mandatory electronic filing applies from 20 July 2021 to custodians' stuffing messages and specified arrival, departure and related filings, and to terminal operators' voyage call number messages. Transitional filing under the earlier framework remained available until 31 July 2021 for parallel migration.

Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through them by composition taxpayers. They must not allow inter-State supplies of goods by such persons. Operators must collect and remit tax at source on these supplies and electronically report the supply details in FORM GSTR-8 on the common portal. The procedure applies from 1 October 2023.

Certificate of Origin declarations in Bills of Entry for preferential-rate duty claims are subject to system validation where a trade agreement restricts a certificate to one import or importing operation. The same CoO number cannot be used in more than one Bill of Entry, but may be used for multiple items within the same Bill of Entry. Officers must verify the declared CoO number against the submitted certificate copy.

Delhi GST exemption provisions insert a nil-rate entry for services supplied to a Governmental Authority relating to water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. References to the Department of Posts in specified exemption entries are expanded to include the Ministry of Railways (Indian Railways). The amendments take effect from 20 October 2023.

Comprehensive stakeholder consultation is initiated for review of specified customs duty exemption notifications and entries. Older exemptions are being examined to identify provisions that may have become outdated or redundant and may require modification or rescission, with the objective of establishing a revised customs duty structure free from distortions. Importers, exporters, domestic industry, trade associations and the public may submit suggestions and supporting justification through the MyGov Innovate platform in the prescribed format.

Delhi GST refund provisions are amended by replacing the opening reference to specified Schedule II services with construction of a complex, building or part thereof intended for sale, where consideration includes land or an undivided share of land. Transactions in which the entire consideration is received after the completion certificate, where required, or after first occupation, whichever is earlier, are excluded. The amendment takes effect from 20 October 2023.

Faceless customs assessment processes are revised to accelerate assessment and clearance while preserving uniformity, anonymity and risk-based interdiction. Facilitation under the Risk Management System is raised to 90%, subject to retained random selection for interdiction. Verification of self-assessment is expedited by limiting an Appraising Officer to three queries for each Bill of Entry and dispensing with prior approval from the Additional or Joint Commissioner for raising them. Queries must be clear, comprehensive and supported by references to relevant valuation, classification or other details.

Direct Port Delivery is available for advance-filed, fully facilitated full-container consignments requiring neither assessment nor examination. Non-AEO importers may avail the facility without a separate permission letter after DPD registration and allotment of a unique DPD code. Registered importers must use the online One Time Default Intimation to select direct port delivery or a preferred Container Freight Station, with changes submitted at least 72 hours before vessel arrival. Electronic cargo-arrival messages identify eligible containers and applicable scanning requirements.

Delhi Goods and Services Tax special-procedure framework is amended under section 148 by substituting, in paragraph 4, the reference to 1 April 2024 with 15 May 2024. The substituted date applies with effect from 1 April 2024, giving the amendment retrospective commencement from that date.

GST registration applications in Form GST REG-01 are subject to biometric-based Aadhaar authentication, applicant photography, and verification of original documents corresponding to uploaded records. A GST Registration Seva Kendra operates as the designated Facilitation Centre for these functions under the administrative jurisdiction of the Central Registration Cell, with jurisdiction throughout the National Capital Territory of Delhi. The arrangement takes effect from 6 September 2024.

GST rationalisation for amusement park, water park and indoor entertainment admission tickets is sought through a flat 5% GST rate without Input Tax Credit. The proposed rate is intended to reduce ticket prices, improve affordability and increase customer demand in a capital-intensive tourism and entertainment sector. Many smaller and mid-sized operators report limited ability to offset GST liability through ITC. Lower taxation is projected to support facility expansion, revenue growth, new investment, employment and reinvestment in recreational services.

AEO T2 and AEO T3 certification applications are processed through Version 2.0 of the AEO web application for online annexure filing, real-time monitoring and digital certification. Applicants submit physical documents to the jurisdictional AEO Cell, register on the portal and upload relevant annexures; existing AEO T1 holders applying for T2 may use existing credentials. Portal registration became mandatory for T2 and T3 applicants from 1 August 2021, while applications filed before 7 July 2021 may continue manually unless migrated without delaying certification.

The second phase of the Export Risk Management System introduces risk-based processing of duty drawback claims after electronic filing of a correct and complete Export General Manifest. ICES will transmit shipping bills to RMS and receive directions to facilitate claims without intervention or route them for officer-led processing. Selected shipping bills remain subject to necessary Customs checks, while the existing procedure for crediting drawback amounts remains unchanged. Supporting drawback documents may be uploaded through e-Sanchit, and post-clearance audit of drawback shipping bills is contemplated.

Goods re-imported after export for repairs attract IGST and applicable compensation cess on the fair repair cost, including materials, and insurance and freight for both outward and return movement. The customs-duty concession limits the duty and tax incidence for eligible re-imports to this repair-related value. Clarificatory amendments reinforce the GST Council's position that IGST and applicable cess apply on this basis, without prejudice to their leviability before the amendments.