Input tax credit restriction where supplier charges a higher central tax rate than recipient, limiting credit to recipient's applicable tax rate.
Amendment imposes a restriction on input tax credit where a supplier of input service in the same line of business charges central tax at a rate higher than that charged to the recipient: credit on the input service shall be limited to the tax payable at the recipient's rate, with an illustrative example clarifying that excess tax charged upstream cannot be claimed. The notification also substitutes and omits certain entries in the rate Table and deletes specified serial entries from the Annexure, effective from 20 October 2023.

Specified actionable claim reclassified under CGST rate schedule covering betting, casinos, gambling and online money gaming.
The notification inserts S. No. 227A in Schedule IV to classify Specified actionable claim as actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and provides that undefined words in the notification carry meanings from the Central, Integrated and Union Territory GST Acts; the amendment is made under section 9(1) and section 15(5) of the CGST Act and is effective from 1 October 2023.

Exemption to central tax updated to revise policy references and definitions, clarifying nominated agencies' supplies and applicability.
Amendments to Notification No. 26/2018 substitute the reference "paragraph 4.41" with "paragraph 4.40" and replace Explanation clauses (a) and (b) to adopt the Foreign Trade Policy, 2023 and the Handbook of Procedures as notified instruments, thereby updating definitional references underpinning the exemption for nominated agencies' supplies of gold, silver and platinum; the amendments take effect on 27th July, 2023.

CGST rate schedule amendment inserts specific goods and revises textile and slag classifications, altering GST tariff treatment.
Amendment inserts tariff entries for un fried or un cooked snack pellets manufactured by extrusion, fish soluble paste, Linz Donawitz (LD) slag, and imitation zari thread or yarn; revises a metallised yarn textile entry to exclude imitation zari thread or yarn; amends the description for toasted bread products to include the snack pellets; and substitutes the slag entry to exclude LD slag, all by insertion and substitution in the principal CGST rate notification, effective the day after publication.

Reverse charge mechanism amendment: GTA declaration must confirm supplies are under forward charge and have not reverted to RCM.
Amendment revises Annexure III to substitute the words and figures "during the Financial Year ____ under forward charge" with "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," clarifying that GTA service declarations must reflect continued forward charge status and non-reversion to reverse charge.

Exempt supply of satellite launch services now covered under central GST rate notification, altering tax treatment under CGST law.
Amendment to Notification No. 12/2017 substitutes the entry at serial 19C to read "Satellite launch services," thereby treating satellite launch services as an exempt supply under the Central Goods and Services Tax rate schedule. The amendment follows the GST Council recommendation and is made under sections 9(3), 9(4), 11(1), 15(5) and 148 of the CGST Act, effective from 27th July, 2023.

GTA option to revert to reverse charge must be filed within the preceding financial year window; option deemed continuing thereafter.
The notification amends the CGST rate schedule to require GTAs to file a prescribed declaration (Annexure VI) within the preceding financial year's designated window to revert to the reverse charge mechanism; an option by a GTA to pay under forward charge is deemed to continue for subsequent years unless Annexure VI is filed within that window. The form and related provisions specify that an exercised option cannot be changed for one year and update explanatory entries and Annexure V accordingly.

Option to pay GST under forward charge extended for designated goods transport operators; procedure for new registrants clarified.
Amendment to Notification No. 11/2017 clarifies the exercise of the option for GTAs to pay GST under forward charge for the relevant financial year and establishes that a GTA commencing new business or crossing the registration threshold may opt to pay GST by submitting a declaration in Annexure V within the prescribed post registration period, as inserted into condition (2) of the Table against serial number 9.

Exemption for intra-State supplies amended to include rab except when pre-packaged and labelled, changing GST rate scope.
Amendment inserts rab, other than pre-packaged and labelled, into Column (3) against S. No. 94 of the Schedule to Notification No.2/2017-Central Tax (Rate), altering the scope of intra-State supply treatment under that notification.

CGST rate schedule amendment adds pencil sharpeners to lower-rate list, revises jaggery entries and excludes sharpeners from higher-rate.
Amendment to the Central GST rate schedule substitutes the Schedule I description for jaggery and related pre-packaged sugar products, inserts a new Schedule II tariff line for pencil sharpeners under the relevant commodity code, and adds an exclusion in Schedule III to exclude pencil sharpeners from an existing higher-rate entry; the amendment is effective from the notified commencement date and is issued under the statutory taxing provisions referenced in the notification.

Reverse charge mechanism expanded to expressly include courts and tribunals alongside state legislatures under GST rate rules.
Amendment revises the Explanation to Notification No.13/2017-Central Tax (Rate) by substituting the words in clause (h) so that references expand to include Courts and Tribunals alongside State Legislatures, thereby clarifying entities on whom tax is payable under the reverse charge mechanism within the Central GST rate notification.

Educational institution status for exam-conducting bodies clarifies that government exam agencies are treated as institutions for entrance exam services.
Insertion of new clause (iva) clarifies that any authority, board or body set up by Central or State Government, including exam-conducting agencies, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; amendment made to the Explanation to paragraph 3 of Notification No. 12/2017-Central Tax (Rate).

Exemption for renting residential dwelling clarified to cover proprietors renting personally and exclude proprietorship account rentals, other entry omitted.
The exemption for renting of residential dwelling at S. No. 12 is clarified to cover rentals to a registered person who, though proprietor of a proprietorship concern, rents the dwelling in his personal capacity for use as his own residence and rents on his own account and not on account of the proprietorship concern; S. No. 23A is omitted.

Reverse charge applies to specified essential oils; registered recipients liable when suppliers are unregistered.
The notification substitutes S. No. 3A in Notification No. 4/2017 to subject specified essential oils (listed by tariff codes and described as certain peppermint and other mint oils) to the reverse charge mechanism under sub-section (3) of section 9 of the CGST Act, allocating tax liability to the registered recipient where the supplier is unregistered; effective from 1 January 2023.

GST exemption amendment expands exempted feed items and adds pulse husk and concentrates, effective early next year.
The notification amends the CGST rate schedule by substituting the S. No. 102 entry to specify aquatic feed (including shrimp and prawn), poultry feed and cattle feed with explicit inclusions of grass, hay and straw, supplements and additives, wheat bran and de-oiled cake (other than rice bran), and inserts S. No. 102C under tariff headings 2302 and 2309 to exempt husk of pulses (including Chilka) and concentrates (including chuni or churi, Khanda); effective 1 January 2023.

GST rate amendment: reclassification of ethyl alcohol, food residues, beverages and school supplies alters taxable treatment.
Amendments substitute entries in Schedules I, II and III of the CGST rate notification to reclassify ethyl alcohol supplied to oil marketing companies or petroleum refineries for blending, to exclude such blending supplies from the denatured spirits entry, to redefine bran and cereal residues with exclusions, to recast fruit pulp or fruit juice based drinks excluding certain carbonated beverages, and to clarify mathematical, geometry and colour boxes, thereby changing taxable classification and rate application for those items.

Rescission of concessional GST rate ends lower-rated supply treatment for scientific and technical equipment to publicly funded research institutions.
The Central Government, on the recommendations of the Council and under its rate setting power, rescinds Notification No. 45/2017 Central Tax (Rate) that granted a concessional GST rate on scientific and technical equipment supplied to publicly funded research institutions; the rescission is subject to a savings clause preserving things done or omitted before the rescission and takes effect on the specified commencement date.

Concessional rate on intra state supply of bricks revised to specify fly ash products, subject to non availment of ITC.
Amendment narrows concessional rate eligibility for intra state brick supplies by substituting the relevant notification entry to specify "Fly ash bricks; Fly ash aggregates; Fly ash blocks" and conditions the concessional rate on non availment of input tax credit; the change modifies Notification No. 02/2022 Central Tax (Rate) and comes into force as stated in the notification.

Inverted duty structure: expands goods list excluding refund of unutilised input tax credit under section 54(3).
Amendment to Notification No.5/2017 Central Tax (Rate) replaces "serial numbers 1" with "serial numbers 1AA", re numbers S. No. 1 as S. No. 1AA and inserts serials 1A-1O listing specific tariff headings for various vegetable oils, fats, edible preparations and certain solid fuels; these goods are specified as supplies for which no refund of unutilised input tax credit shall be allowed under section 54(3).

Concessional CGST rate revised for supplies to exploration and production, amendment substitutes higher rate in existing notification.
The Central Government, on the recommendation of the Council, amends Notification No. 3/2017 Central Tax (Rate) by substituting the rate entry in column (4) against the specified serial number in the Table, thereby altering the concessional CGST treatment for supplies to exploration and production; the amendment is made by Notification No. 08/2022 Central Tax (Rate) dated 13 July 2022 and comes into force on 18 July 2022.