Gene Therapy exemption for intra-State supplies introduced, and 'pre-packaged and labelled' definition narrowed to retail packages.
The amendment adds an exemption entry for Gene Therapy (S. No. 105A, Chapter 30) to the CGST rate notification and substitutes the Explanation's clause defining "pre-packaged and labelled" to mean retail-sale commodities up to 25 kg or 25 litre that are "pre-packed" under the Legal Metrology Act, 2009 and whose package or securely affixed label must bear the statutory declarations. The notification is effective immediately.

Definition of pre-packaged and labelled revised; retail commodities must meet Legal Metrology pre packing and labelling requirements immediately.
The notification inserts Fortified Rice Kernel (FRK) into specified GST rate schedules and substitutes the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale that are pre-packed under the Legal Metrology Act, 2009 and whose package or securely affixed label must bear the declarations required by that Act and its rules; the amendment is effective immediately.

Reverse Charge on renting of immovable property narrowed by corrigendum replacing 'any property' with 'any immovable property'.
Corrigendum to Notification No. 09/2024-Central Tax (Rate) substitutes the phrase "any property" with "any immovable property" in the specified table entry, thereby narrowing the scope of the reverse charge mechanism to supplies concerning immovable property under the referenced rate provision.

Reverse charge on renting of immovable property other than residential dwelling where supplier is unregistered, registered recipient must pay.
Insertion of serial 5AB into Notification No. 13/2017-Central Tax (Rate) makes services by way of renting of any immovable property other than residential dwelling taxable under the reverse charge mechanism when supplied by an unregistered person and received by a registered person, effective from the 10th day of October, 2024.

Exemptions for utilities, R&D grants, education affiliation, and vocational skill services expand effective October ten.
The notification amends CGST Rate notification 12/2017 by exempting services incidental to transmission and distribution of electricity supplied by utilities; exempting research and development services against grants from Government Entities or notified research institutions; exempting affiliation services by educational boards to government schools; expanding exemptions for services by NSDC, NCVET, recognized Awarding Bodies, Assessment Agencies and accredited Training Bodies for specified national skill programmes; and substituting the Council's name to National Council for Vocational Education and Training, effective 10 October 2024.

Tax rate for helicopter seat-share passenger transport established, subject to restriction on input tax credit for goods.
An amendment inserts a new entry for transportation of passengers by air in a helicopter on a seat-share basis, prescribing a specific CGST rate and conditioning the supply on non-availability of input tax credit on goods used in providing the service; cross-references in the Table are adjusted and the amendment takes effect from the notified commencement date.

Reverse charge on metal scrap shifts tax liability to registered recipients when suppliers are unregistered.
Amendment adds metal scrap to the reverse charge mechanism so that where metal scrap is supplied by an unregistered person, the registered recipient is liable to pay tax; this change amends Notification No. 4/2017 Central Tax (Rate) and comes into force as stated in the notification.

GST rate changes: select oncology drugs added to lower-rate list; extruded snacks and motor vehicle seats reclassified.
Amendment to the CGST rate schedule inserts three oncology drugs into the lower-rate list, adds an entry for extruded or expanded savoury or salted products to the intermediate-rate list while expanding the description of un-fried or un-cooked snack pellets to include such products, and revises tariff descriptions and separate entries to reclassify seats used for motor vehicles into a higher-rate schedule; the changes are effected under statutory rate-notification powers and take effect on the stated effective date.

Exemption for railway services expanded; specific railway and qualified accommodation supplies now covered under GST exemption framework.
The notification inserts exempt entries under Chapter 99 for Ministry of Railways services-including sale of platform tickets, retiring/waiting rooms, cloak rooms and battery-operated car services-alongside exemptions for intra-Ministry zone/division services and SPV-Ministry infrastructure-use and maintenance arrangements. It also amends the accommodation exemption entry by removing a heading reference, adding an explanation excluding student residences and hostels, and creating a new entry exempting accommodation supplies that meet a specified value threshold and a minimum continuous supply duration.

Pre-packaged and labelled classification excludes large packaged agricultural produce, altering applicability of intra-state GST exemption.
The notification amends Notification No. 2/2017-Central Tax (Rate) by inserting a proviso in the Explanation that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages containing quantity of more than twenty-five kilograms or twenty-five litres shall not be considered as a supply made within the scope of the expression 'pre-packaged and labelled'. The amendment is effective from 15 July 2024.

GST rate changes: reclassification of cartons, milk cans and solar cookers and clarification on farm produce packaging.
The notification amends CGST schedules by adding cartons of corrugated and non-corrugated paperboard, specified milk cans of iron, steel or aluminium, and solar cookers to the 6% schedule; narrows and amends several 9% entries to exclude those cartons and certain milk cans and to include solar cookers with wood burning stoves; and inserts a proviso that agricultural produce packaged in quantities over 25 kilogram or 25 litre shall not be treated as 'pre-packaged and labelled' under the Explanation to Schedule VII. The amendments commence on 15 July 2024.

CGST rate amendment updates tariff classification entries and alters central tax treatment for specified petroleum product headings.
Amendment to the CGST rate schedule substitutes the column (2) entries at two serial numbers in Schedule I (2.5%), replacing existing tariff classifications for specified petroleum crude oil headings; the change is limited to substitution of those entries in Notification No. 1/2017-Central Tax (Rate) and takes effect from the fourth day of January, 2024.

Refund of input tax credit restriction limits refunds for imitation zari thread made from metallised polyester or plastic film.
Amendment inserts a tariff entry for imitation zari thread or yarn made out of metallised polyester film or plastic film and provides that this entry applies for refund of input tax credit only on polyester film / plastic film; the amendment is effected under the proviso to section 54(3) and comes into force on the twentieth day of October, 2023.

Reverse charge scope narrowed: Indian Railways excluded from Central Government for specified supplies, altering applicability.
The entry against S. No. 6, column 4 is replaced to specify that the term Central Government does not include the Ministry of Railways (Indian Railways), while State Governments, Union territories and local authorities remain covered; this amendment to Notification No. 4/2017-Central Tax (Rate) is effective from 20 October 2023 and alters applicability of the reverse charge mechanism for the specified supplies of goods.

GST exemption on millet flour powder introduced, adding a specified entry for qualifying non prepackaged supplies.
Inserts a new Schedule entry (S. No. 94A) into Notification No.2/2017 Central Tax (Rate) describing Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre packaged and labelled, thereby adding this product description to the central tax rate schedule. The amendment is made under section 11(1) of the CGST Act and takes effect from the 20th day of October, 2023.

GST Rate Amendments include reclassification and tariff changes for molasses, millet flour, and industrial spirits.
Amendments to the Central GST rate schedule insert a new entry for molasses and a pre packaged, labelled millet flour preparation in Schedule I; expand the description for heading 1905 to include that millet preparation and add a tariff line for spirits for industrial use in Schedule III; and omit S. No. 1 and its entries from Schedule IV. The notification amends Notification No.1/2017 Central Tax (Rate) and takes effect from the 20th day of October, 2023.

E-commerce operator liability for intra State passenger transport by omnibus limited where the supplier is a company, amended.
The notification amends GST rate rules to exclude omnibuses from a prior vehicle description and to impose ECO liability for transportation of passengers by omnibus except where the supplier through the ECO is a company; it also inserts a definition of "Company" as per the Companies Act, 2013, and takes effect from the stated commencement date.

ITC refund ineligibility for sale of under-construction property clarified; exception where full payment follows completion certificate.
Supplies of construction of a complex, building or part thereof intended for sale, where the amount charged includes the value of land or undivided share of land, are ineligible for refund of unutilised Input Tax Credit, except where the entire consideration is received only after issuance of the completion certificate required by the competent authority or after first occupation, whichever is earlier.

Reverse charge on services by Central Government amended to include and exclude Ministry of Railways for specified entries.
Amendment to the Central Tax (Rate) notification adjusts application of the reverse charge mechanism by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one entry and adding "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in another entry, thereby bringing Ministry of Railways within one specified listing and excluding it from another; changes take effect from the twentieth day of October, 2023.

Exemption for government-provided essential services: supplies like water and sanitation to governmental authorities now tax-exempt.
A new nil-rated exemption (Chapter 99, serial 3B) covers services supplied to a Governmental Authority consisting of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation; related amendments also add national rail services alongside postal services in existing entries.