Tamil Nadu Government gazette dated June 14, 2022:

Tamil Nadu Government amends the Tamil Nadu Value Added Tax Act, 2006 vide the Amendment Act, 2022 w.e.f January 1, 2007 ; Prescribes the method to determine the turnover of the Tamil Nadu State Marketing Corporation Ltd. 




Rajasthan Commercial Taxes Department, Notification No. F.16 (752) VAT/Tax/ CCT/2022-23/Part-I/309 dated June 23, 2022:

Rajasthan Government issues clarifications on Amnesty Scheme- 2022 in respect of outstanding demand or disputed amount which relates exclusively to interest and is more than Rs. 25 crore; States that if there are multiple entries of interest and sum total of same is more than Rs. 25 crore under any Act against an applicant, the benefit to the applicant under this category shall be computed on sum total of all entries; As regards any outstanding demand or disputed amount which falls under more than one category of Scheme, opines that in such cases specific category will prevail over the general category 




Government of Goa Order No. CCT/12-2/2022-23/257 dated April 29, 2022:

Goa Govt. directs that where the yearly return for year ending at March 31, 2022 is to be filed by the dealers as specified under Notification No. 4/5/2005-(R&C)(131) dated December 29, 2015, the returns shall be accepted without penalty if filed on or before May 30, 2022; Provides that failure to file return after the said stipulated time shall attract penalties u/s 55 of the Goa VAT Act, 2005 




Tripura Government Finance Department (Taxes & Excise) Notification No. F-1-5(5)- TAX/2016 dated November 17, 2021:

Tripura government specifies the rate of tax for ‘Aviation Turbine Fuel’ as 1% with effect from December 1, 2021.




Maharashtra Trade Circular No. 27T of 2021 dated October 4, 2021:

Maharashtra Government issues clarification regarding Entry 11A of Schedule B under the Maharashtra VAT Act, 2002 which reduced the rate of Aviation Turbine Fuel sold within Maharashtra for Flights under Regional Connectivity Scheme (RCS) to 1% w.e.f April 01, 2017 for a period of 10 years; Provides that said benefit is available for RCS flights on both- origin as well as departure airports; Further clarifies that RCS-UDAN flights by Fixed Wing Aircrafts, Helicopters, and Seaplanes at any Airport/Heliport/Helipad/Water Aerodome within Maharashtra will be covered within the scope of benefit subject to Notification No. VAT. 1517/CR156/Taxation; Apprises that said Circular , being clarificatory in nature, cannot be made use of for legal interpretation of provisions of law. 




G.O. (Ms) No. 105 dated August 13, 2021:

Tamil Nadu Government reduces the tax rate on sale of petrol with or without additives payable by dealers under the Tamil Nadu VAT Act, 2006 to 13% plus Rs. 11.52/ltr. 




Jharkhand Act – 05, 2021 dated July 07, 2021 :

Jharkhand Government issues Jharkhand Electricity Duty (Amendment) Act, 2021 and amends Electricity Duty Schedule (Rate of Electricity Duty)




Rajasthan, Finance Department (Tax Division) F. 12(54)FD/Tax/2017-46 dated July 26, 2021:

Rajasthan Government clarifies that the Deputy Commissioner (Administration) for reasons to be recorded in writing may allow the dealer for submission of such application upto a period of 2 years from the date of generation of such declaration from or upto December 31, 2021 whichever is later; Notifies Central Sales Tax (Rajasthan) (Amendment) Rules, 2021 with immediate effect




Rajasthan, Finance Department (Tax Division) Notification No. F 4(77) FD/Tax/2004-39 dated July 07, 2021:

Rajasthan Government issues clarification on the Rajasthan Investment Promotion Scheme-2014 inter-alia specifies that the enterprise shall make a minimum investment of Rs. 50 crore upto March 31, 2021; Provides that 100% exemption from payment of Electricity Duty for 10 years on consumption of electrical energy in manufacturing of goods is available on the basis of Entitlement Certificate issued under the Scheme




Notification F. No. PD-13004/01/2019-COFEPOSA dated July 16, 2021:

Ministry of Finance (Department of Revenue) reconstitutes an Advisory Board under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA Act) with immediate effect consisting of Justice D.N. Patel, Chief Justice as Chairperson with Justice C. Hari Shankar and Justice Jyoti Singh as Members; The Board will be for a period upto March 22,2022