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.

Compensation cess exemption for Unit Run Canteen supplies under heading 2202 to authorised customers takes effect.
The Central Government exempts supply of goods falling under heading 2202 by a Unit Run Canteen (URC) to authorised customers from the whole of the Goods and Services Tax Compensation Cess leviable under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017. The exemption is made under powers conferred by the Central GST, Integrated GST and Compensation to States Acts on the recommendations of the Council. References to tariff item, heading, sub-heading and Chapter follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

Listing prohibition on migrated venture capital funds restricts unit listing for a post-issuance period while registration and investment limits govern operations.
This amendment creates a migrated venture capital fund category with a Board-driven registration process requiring prior VCF registration, fit-and-proper status, prescribed disclosures, minimum investor ticket sizes and firm investor commitments. Migrated funds may raise capital only by private placement, must issue and file placement memoranda or subscription agreements, are barred from launching new schemes, face investment concentration and asset-class allocation limits, may receive specified exceptions for market making, and are subject to tenure, liquidation, record-keeping and listing restrictions as prescribed by the Board.

Annual return filing exemption granted for registered persons with turnover up to two crore rupees in FY 2023-24.
Registered persons whose aggregate turnover in financial year 2023-24 is upto two crore rupees are exempted from filing the annual return for that year under the first proviso to section 44 of the Uttar Pradesh Goods and Services Tax Act, 2017. The exemption is issued by the Commissioner on the recommendations of the Council and is deemed to have come into force on 10 July 2024.

Limitation extension for recovery orders under section 73 broadens deadlines for tax and input tax credit recoveries.
The State extends the period under sub section (10) of section 73 for issuance of orders under sub section (9) of section 73 for recovery of tax not paid or short paid and recovery of input tax credit wrongly availed or utilized, exercising powers under section 168A read with section 20 of the Integrated GST Act and partially modifying earlier notifications.

GST deadline substitution extends the sixth-proviso date with retrospective effect from the specified commencement date.
Section 128 powers amend the sixth proviso by replacing 30 June 2023 with 31 August 2023 as the operative deadline. The substituted date is deemed to apply from 30 June 2023, giving the amendment retrospective commencement from that date.

Annual return exemption applies to registered persons with eligible aggregate turnover for financial year 2023-24.
Registered persons whose aggregate turnover for financial year 2023-24 does not exceed two crore rupees are exempt from filing the annual return for that financial year under the first proviso to section 44 of the Tamil Nadu Goods and Services Tax Act, 2017. The exemption takes effect from 10 July 2024.