Special Additional Excise Duty on petroleum crude increased by amendment, effective mid July, altering prior tariff notification.
Amendment to Notification No. 18/2022-Central Excise substitutes the tariff table entry for the specified serial number to impose a revised Special Additional Excise Duty of Rs. 7000 per tonne on production of petroleum crude; the amendment is promulgated under statutory excise and finance powers and takes effect from 16 July 2024.

Pre-packaged labelling exclusion for large agricultural produce packages narrows labeling obligations under the GST notification amendment.
The amendment adds a proviso to clause (ii) of the Explanation to notification No.36/ST-2 clarifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages containing quantities exceeding the small-package threshold shall not be considered as a supply within the scope of the expression "pre-packaged and labelled"; the amendment is effective from the fifteenth day of July, 2024.

GST classification amendments alter treatment of cartons, milk cans and solar cookers, refining scope and exclusions under GST rules.
Amendments reclassify specified goods by inserting cartons of corrugated and non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers into Schedule II and adjust Schedule III entries to exclude those cartons, milk cans and to include solar cookers and certain stoves, while adding parts of brooders; an Explanation proviso excludes agricultural farm produce packaged over twenty-five kilogram or twenty-five litre from being treated as "pre-packaged and labelled."

GST exemption for specified railway services and low-value accommodation supplies with minimum continuous stay conditions.
The amendment to Bihar SGST Notification No. 12/2017 inserts Nil-rated entries for specified Ministry of Railways services to individuals, inter-zone/division Railway services, and SPV-to-Ministry-of-Railways infrastructure-use and maintenance services during concession periods. It revises the accommodation services entry by adding an exclusion for student residences and hostel/camp/PG-type accommodations and creates a Nil-rated entry for low-value accommodation supplied for a continuous minimum ninety-day period per person.

GST amendments for railway services and specified accommodation: new nil-rated entries and conditional accommodation exemption.
The notification adds nil-rated entries for: services by Ministry of Railways to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); services between Railway zones/divisions; and SPV arrangements allowing use of SPV-owned infrastructure and reciprocal maintenance services. It also amends the accommodation entry by deleting a cross-reference, adding Explanation 2 to exclude student residences and hostels/camps/PGs, and inserting a nil-rated entry for accommodation services with value less than or equal to twenty thousand rupees per person per month supplied for a minimum continuous period of ninety days.

Pre-packaged and labelled exclusion: bulk-packaged agricultural produce beyond prescribed thresholds excluded from labelling scope under Bihar GST.
The notification inserts a proviso excluding the supply of agricultural farm produce in packages above prescribed bulk thresholds from the scope of the expression pre-packaged and labelled, notwithstanding the Legal Metrology Act and rules.

Treatment of agricultural produce packaged over threshold: such packages excluded from being 'pre-packaged and labelled' for GST.
The notification amends the Explanation to the Schedule in Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act, 2009 and rules, the supply of agricultural farm produce in package(s) containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of the expression 'pre-packaged and labelled'. This amendment is effective from 15 July 2024.

GST rate amendments reclassify cartons, milk cans and solar cookers and exempt large agricultural packages from prepackaged rule.
The notification amends Bihar SGST rate schedules by inserting specific tariff entries into Schedule II to subject cartons (4819 10, 4819 20), milk cans of iron, steel or aluminium (7310, 7323, 7612, 7615), and solar cookers (7321 or 8516) to the 6% schedule, and by substituting and adjusting Schedule III entries to reclassify other 4819 goods to the 9% schedule while adding exclusions and wording changes for milk cans and solar cookers. It also inserts a proviso excluding agricultural produce packages over twenty five kilogram or twenty five litre from the definition of "prepackaged and labelled."

GST rate classifications updated: specific goods reallocated and packaging proviso narrows pre-packaged labelling scope under GST regime.
The notification amends State GST rate schedules by inserting tariff entries that place cartons and cases of corrugated and non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers into the lower-rate group and correspondingly excluding or reallocating those items from higher-rate entries; it also adds parts of brooders and clarifies domestic-purpose exclusions for solar cookers. A proviso states that agricultural produce packaged in quantities greater than 25 kilogram or 25 litre is not to be treated as "pre-packaged and labelled" under the Legal Metrology Act. The amendments are effective from 15 July 2024.

GST notification amendment expands nil-rated railway services and refines exemptions for certain accommodation services under state GST law.
The amendment inserts Chapter 99 entries treating specified Ministry of Railways services-platform tickets, retiring/waiting rooms, cloakroom services, battery-operated car services, inter-zone/division supplies, and SPV-Ministry infrastructure use and maintenance during concession periods-as nil rated, and revises the accommodation entry by omitting a heading reference, adding an explanatory exclusion for student residences and hostels/camps/PGs, and introducing a nil-rated accommodation category subject to a per-person per-month value cap and minimum continuous supply period.

Packaging threshold exemption for agricultural produce excludes large-package supplies from 'pre-packaged and labelled' classification under GST.
The Government inserts a proviso excluding supplies of agricultural farm produce packed in containers above a large-size threshold from being treated as 'pre-packaged and labelled' goods for Karnataka GST purposes, notwithstanding the Legal Metrology Act and its rules, thereby altering the GST classification of such large-package agricultural supplies.

GST rate amendments broaden product classifications and alter packaging and labelling applicability under state provisions.
The notification amends GST schedules by adding specified cartons, milk cans (iron, steel, aluminium) and solar cookers to the 6% list, reclassifying related paperboard cartons into the 9% list, inserting "parts thereof" and other exclusions for milk cans and solar cookers, and exempting agricultural farm produce packages over 25 kilogram or 25 litre from being treated as "pre-packaged and labelled" under the Legal Metrology Act.

GST exemption for specified railway services and certain low value long term accommodations clarified, with exclusions for student and hostel lodging.
The notification adds Nil tax entries for specified services of the Ministry of Railways including platform tickets, retiring/waiting rooms, cloak rooms and battery operated car services; inter zonal/divisional Railway services; and SPV arrangements allowing use and maintenance of SPV infrastructure during concession periods. It also amends accommodation entries by removing a prior heading reference, adding an exclusion for student residences and hostels, and creating a Heading 9963 entry exempting low value accommodation supplied for a continuous minimum stay of ninety days.

Exclusion of agricultural farm produce from pre-packaged and labelled classification; changes labeling scope for larger packages.
The notification inserts a proviso excluding the supply of agricultural farm produce in packages exceeding a specified quantity from the scope of the expression "pre-packaged and labelled", notwithstanding the Legal Metrology Act and its rules; the amendment is made under section 11 of the Rajasthan GST Act on the Council's recommendation and takes effect on 15th July, 2024.

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.