GST rate reclassification alters tariff headings and exempts large-package agricultural produce from pre-packaged labelling treatment.
Amendments reclassify specific goods between 6% and 9% GST schedules by inserting tariff entries for cartons, certain milk cans, and solar cookers into Schedule II (6%) and adjusting Schedule III (9%) headings to exclude or include specified items; parts of brooder equipment are expressly included. An explanatory proviso states that, notwithstanding the Legal Metrology Act and rules, supply of agricultural farm produce in packages exceeding 25 kilogram or 25 litre shall not be treated as 'pre-packaged and labelled'.

SEZ de-notification effectuates reduction of notified area following statutory approvals under the Special Economic Zones Act.
Central Government de-notifies 10.10 hectares from the granite-processing sector SEZ in SIPCOT Industrial Growth Centre, Bargur and adjoining taluks, following the developer's proposal, State Government approval, and Development Commissioner recommendation, and having satisfied requirements under the Special Economic Zones Act and Rules; the resultant notified area is recorded as 50.61 hectares, with the de-notified parcel identified as S.F. No. 726 Part, Balethottam village.

Rescission of notification: prior GST notification revoked, preserving validity of actions taken before rescission under statutory authority.
The State Government, exercising power under the Telangana Goods and Services Tax Act and on the Council's recommendation, rescinds the earlier notification issued in G.O.Ms.No.11, Revenue (CT-II). The rescission excludes effects on things done or omitted before rescission and specifies an effective commencement date; the notification is issued in the name of the Governor.

Nil-rated railway services extended; accommodation supply relief for long-term low-value stays under amended state GST rates.
The amendment inserts nil-rated entries for railway-related services: services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services), inter-zone/division services within Indian Railways, and SPV-Ministry of Railways infrastructure-use and maintenance arrangements. It revises the accommodation entry by omitting a heading reference, re-numbers the Explanation and adds an exclusion for student residences and hostels. A new entry nil-rates accommodation supplies valued at or below twenty thousand rupees per person per month when supplied for a minimum continuous period of ninety days. The amendment is effective from 15 July 2024.

Customs exemption for aircraft maintenance components with conditional re export and bond obligations, and separate nil duty research equipment exemption.
Amendment inserts entry 544A allowing concessional treatment for components and parts listed in OEM manuals when imported for servicing, repair, maintenance or overhauling, and inserts entry 613 granting a time limited nil duty exemption for equipment and buoys for the RAMA programme; Condition 118 requires a Ministry of Earth Sciences certificate and execution of a bond obliging re export within two years (extendable by one year) and payment of integrated tax with interest on breach.

Compensation cess exemption for SEZ imports: cess waived for imports made for authorised operations, including retrospective effect.
Exempts goods imported by a unit or a developer in the Special Economic Zone for authorised operations from the whole of Goods and Services Tax compensation cess leviable thereon, pursuant to powers under the Customs Act and the Customs Tariff Act. The exemption applies only to imports by SEZ units or developers for authorised operations and the notification records commencement from 15th July, 2024 with a legislative provision deeming effect from 1st July, 2017.

Anti dumping duty name amendment: producer name updated to reflect a corporate name change without altering duty scope.
Amendment to the anti dumping notification substitutes the producer name in Notification No. 14/2020 Customs (ADD) from "Shell Eastern Petroleum (Pte) Ltd" to "Shell Singapore Pte. Ltd." on the basis of the Designated Authority's recommendation that the request constitutes only a name change without any change in ownership that would alter the nature of the business, with no change to the scope or continuation of the anti dumping duty on the subject goods.

GST exemptions for specified railway services and qualifying long stay accommodation expand scope and exclude student residences.
The amendment grants nil-rate treatment to specified Ministry of Railways services-platform tickets, retiring rooms/waiting rooms, cloak rooms and battery-operated car services to individuals; inter-zone/division services within the Ministry; and SPV-to-Ministry and Ministry-to-SPV infrastructure-use and maintenance services during the concession period. It also revises accommodation entries by removing a cross-reference, adding an Explanation excluding student residences and hostels, and inserting a new entry providing nil-rate treatment for accommodation below the prescribed value where supplied for at least ninety continuous days.

GST rate amendment expands nil-rate railway services and revises accommodation service exemptions and classification rules.
The notification amends the Meghalaya GST rate notification by inserting nil-rate entries for specified railway-related services, including platform tickets, retiring rooms, cloak room services, battery-operated cars, inter-zone railway services, and certain SPV-railway infrastructure services. It also revises the accommodation services entry, excludes student residences and similar hostel or paying guest accommodation, and adds a nil-rate entry for accommodation services under Heading 9963 where the value of supply does not exceed twenty thousand rupees per person per month and the service is supplied for a minimum continuous period of ninety days.

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.

Exemption for specified Indian Railways services and short-term accommodation subject to minimum continuous stay requirement.
Extends nil-rate IGST exemptions to specified Ministry of Railways services including platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services, inter-zone/division transfers, and SPV-related infrastructure use and maintenance services; and revises accommodation exemptions by excluding student residences and hostel-type accommodations while creating a new exemption for low-value accommodation supplied for a minimum continuous occupancy period.

Nil GST on specified railway services and certain longer term low value accommodations under amended UTGST rates.
The Union Territory GST rate notification is amended to prescribe nil GST on specified Ministry of Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery operated car services), on inter zone/division services within the Ministry, and on specified SPV-Ministry infrastructure use and maintenance arrangements during concession. The amendment also revises the accommodation entry by excluding student residences and hostels/camps/PG accommodations and by adding a nil-rated entry for accommodation supplied for a minimum continuous period of ninety days subject to a per person per month value condition. The amendments are effective 15 July 2024.

Pre-packaged labelling exclusion for large agricultural packages changes classification and compliance under state GST rules.
The notification inserts a proviso excluding from the scope of "pre-packaged and labelled" the supply of agricultural farm produce in packages containing quantity of more than 25 kilogram or 25 litre, notwithstanding the Legal Metrology Act, 2009 and its rules; this amendment alters the regulatory classification and related compliance obligations under the State GST rate notification.

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.

Pre-packaged and labelled goods classification excluded for certain large-pack agricultural produce, altering IGST exemption scope on inter-state supplies.
The amendment inserts a proviso clarifying that notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing quantities above standard retail package sizes shall not be regarded as pre-packaged and labelled for the purposes of Notification No. 2/2017-Integrated Tax (Rate), thereby refining the scope of that expression in relation to IGST treatment of inter-state supplies.

Packaging exclusion for agricultural produce clarifies that large packaged farm goods are outside 'pre-packaged and labelled' scope.
Inserts a proviso in the Explanation to the Schedule of Notification No. 2/2017-Union Territory Tax (Rate) specifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages exceeding the specified packaging threshold shall not be considered a supply made within the scope of the expression 'pre-packaged and labelled'. The amendment is made under section 8(1) of the Union Territory GST Act, 2017 and comes into force on the notified commencement date.

GST classification update adds and exempts specified cartons, milk cans and solar cookers, and clarifies packaging rule.
The notification amends Notification No. 1/2017-State Tax (Rate) by inserting specified cartons, boxes and cases, milk cans of iron, steel or aluminium, and solar cookers into the lower-rate schedule; revising Schedule III entries to exclude or reclassify those items and to treat aluminium milk cans and solar cookers distinctly; and inserting a proviso that agricultural farm produce in packages exceeding 25 kilogram or 25 litre shall not be considered "pre-packaged and labelled" under the Legal Metrology Act.

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.

GST rate amendments: cartons, milk cans and solar cookers reclassified with altered UTGST rates effective from mid July.
The notification amends UTGST rate schedules to reclassify cartons and boxes of paperboard, milk cans of iron, steel or aluminium, and solar cookers into specified rate entries, adjusts related schedule entries and exclusions for parts and utensils, and inserts a proviso excluding agricultural produce supplied in packages over 25 kilogram or 25 litre from the expression "pre-packaged and labelled".

IGST rate amendments reclassify packaging, milk cans and solar cookers, altering integrated tax treatment effective from mid July.
Amendments reclassify specified goods between the 12% and 18% IGST schedules by inserting carton and paperboard items, milk cans of iron, steel or aluminium, and solar cookers into the 12% list, restating residual paperboard entries in the 18% list to exclude the newly inserted items, specifying exclusions and inclusions for milk cans and solar cookers in related entries, and adding an Explanation proviso that agricultural farm produce in packages over 25 kilogram or 25 litre is not to be treated as pre-packaged and labelled. Effective 15 July 2024.