Exempted supply of services: IGST exemptions expanded for specified airline, electricity, R&D and educational services with conditions.
The notification amends IGST exemption entries to exempt import of services by an Indian establishment of a foreign airline when provided without consideration, subject to Ministry of Civil Aviation certification, reciprocity and payment of GST where applicable on transport; exempts electricity transmission and distribution ancillary services such as metering equipment rental and testing; exempts R&D services against grants by government entities or notified research institutions provided the institution is notified at time of supply; and exempts affiliation services by educational boards to government schools, while updating vocational council nomenclature. 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.

Transportation of passengers by helicopter on seat share basis added to UTGST list, subject to input tax credit condition.
The UTGST rate schedule is amended to insert a new entry for transportation of passengers by air in a helicopter on a seat share basis, taxable under the UTGST framework, provided that input tax credit on goods used in supplying the service has not been taken; the amendment also updates the cross reference in item (vii) and is effective from 10 October 2024.

Helicopter passenger transport seat-share now attracts IGST at reduced rate with input tax credit condition.
A new entry inserts transportation of passengers by air in a helicopter on a seat-share basis into the IGST rate table under serial number 8, with the tax rate prescribed and conditioned on non-availment of input tax credit on goods used in supplying the service; the cross-reference in item (vii) is amended to include the new entry and the change comes into force on the stated 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.

Reverse charge liability on metal scrap supplies where supplier is unregistered and recipient is registered now applies under UTGST.
The amendment inserts a new entry in Notification No. 4/2017-UTGST Rate treating supplies of metal scrap (tariff headings 72-81) as liable under the reverse charge mechanism where the supplier is unregistered and the recipient is registered, shifting tax payment responsibility to the recipient, effective from the notification's commencement date.

Reverse charge on metal scrap: recipient-registered liability for supplies from unregistered suppliers under IGST amendment.
Amendment to Notification No. 4/2017-Integrated Tax (Rate) inserts a new entry making the recipient liable under the reverse charge mechanism for supplies described as "Metal scrap" classifiable under chapters 72-81 when the supplier is an unregistered person and the recipient is a registered person, effective from the notification's stated commencement date.

Arunachal Pradesh updates GST schedules to list specific medicines, reclassify extruded snacks, and allocate motor vehicle seats.
Amendments adjust Arunachal Pradesh State GST rate schedules by inserting Trastuzumab Deruxtecan, Osimertinib, and Durvalumab in the 2.5% list; adding HS 1905 90 30 to the 6% list for extruded or expanded savoury or salted products (excluding specified snack pellets); expanding the 9% schedule description to include extruded or expanded savoury or salted products and substituting the seats entry to cover 9401 (other than 94011000 or 94012000) and related parts with exclusions; and inserting HS 94012000 for motor vehicle seats in the 14% schedule. Effective 10 October 2024.

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.

UTGST Rate Amendments add specified medicines and food products and revise seat classifications across tax schedules.
UTGST rate schedules are amended: 2.5% schedule adds Trastuzumab Deruxtecan, Osimertinib, Durvalumab; 6% schedule inserts extruded or expanded savoury or salted products under 1905 90 30; 9% schedule expands snack pellet description to include extruded or expanded savoury or salted products and substitutes the seats entry to cover 9401 seats other than specified subheadings, excluding aircraft and motor vehicle seats; 14% schedule adds seats of a kind used for motor vehicles under 9401 20 00. Amendments commence on the notified date.

IGST rate amendment adds oncology medicines and reclassifies snack and seat tariff entries altering tax rates.
Amendment to the IGST rate schedule inserts specified oncology medicines into the 5% list; adds an extruded or expanded savoury product heading at 12%; expands the extrusion snack description in the 18% schedule; substitutes the non-motor-vehicle seats entry in the 18% schedule; and inserts a distinct motor vehicle seats entry in the 28% schedule, with the amendments altering tariff classifications and applicable IGST rates.

Biometric Aadhaar authentication commencement under Kerala GST rules notified; rule two has been appointed to come into force.
Rule two of the Kerala Goods and Services Tax (Second Amendment) Rules, 2024 is appointed to commence on the appointed date, bringing into force the amendment's provisions enabling biometric-based Aadhaar authentication under the Kerala GST framework, thereby fixing the operative date for implementation and use of biometric Aadhaar authentication for GST compliance and verification under the State's amended rules.

Biometric Aadhaar authentication: Kerala notifies commencement date for specified GST amendment provisions to take effect.
The Government of Kerala appoints the 8th day of October, 2024 as the date on which clause (iv) and (v) of rule 2 and rule 3 of the Kerala Goods and Services Tax (Third Amendment) Rules, 2023 shall come into force, under the power conferred by clause (a) of sub rule (2) of rule 1; the notified provisions relate to biometric based Aadhaar authentication as recommended by the Goods and Services Tax Council.

Common Adjudicating Authority appointment transfers adjudication of specified Customs show cause notices to designated customs officers.
CBIC appoints designated customs officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating authorities for specified show cause notices against M/s. Penta Gold Limited and others, enabling reassignment and consolidation of adjudication, effective on publication in the Official Gazette.

Adaptation of central GST rules to Union Territory law establishes modified procedural and transitional compliance requirements.
The Central GST Rules, 2017 are applied mutatis mutandis to Ladakh with specified substitutions and modifications: replacement of textual references to the Central Rules, amendment to treatment of refund deficiency communications, revised disclosure requirements for transitional claims, mandatory electronic declaration of stock by principals and agents in FORM GST TRAN-1 within ninety days of the appointed day, and an explanatory provision that references to the central transitional provision are to be read as the corresponding union territory provision.

Countervailing duty extended on Continuous Cast Copper Wire Rod, continuation authorised by amendment up to the specified review period.
The Government, invoking powers under the Customs Tariff Act and relevant rules, inserts an operative paragraph in the principal notification to provide that the countervailing duty on Continuous Cast Copper Wire Rod originating in or exported from Indonesia, Malaysia, Thailand and Vietnam shall remain in force up to and inclusive of 7th July, 2025 unless revoked, superseded or amended earlier.

Natural gas tax classification updated to create distinct supply categories and differential VAT treatment for CGD-supplied sales.
Amendment substitutes the existing Natural Gas entry and inserts S.No. 3A and 3B to create distinct VAT categories: Natural Gas (other than 3A/3B) at the replaced rate; Natural Gas (CNG and domestic/commercial PNG) and Natural Gas (PNG to industrial units) at lower rates when sold by an authorised CGD entity through a CGD network up to the specified daily consumption per customer. It clarifies that 'authorized CGD entity' and 'CGD network' have the meanings given by the Petroleum and Natural Gas Regulatory Board, and takes effect the day after issuance.

Appointment of Investor Education and Protection Fund Authority chairperson: Deepti Gaur Mukerjee designated ex officio upon assumption of office.
The Central Government appoints Smt. Deepti Gaur Mukerjee as Chairperson, ex officio of the Investor Education and Protection Fund Authority under section 125(5) and (6) of the Companies Act, 2013 read with rules 5 and 7 of the IEPF Authority Rules, 2016, effective from the date she assumes office, by substituting the serial number 1 entry in the principal notification S.O. 1647(E) dated 5 May 2016, as amended; published as S.O. 4333(E) dated 3 October 2024.

Designation of the chief executive officer replaces prior member reference in annual statement rules, clarifying the authorised signatory.
The 2024 amendment substitutes the words the chief executive officer for the previous reference to one Member in the specified provision of the 2018 rules, thereby designating the chief executive officer as the authorised signatory for that provision; the amendment takes effect on publication in the Official Gazette.

Commencement of Odisha GST Amendment Act provisions: staged activation of specified sections with differing commencement dates.
The State Government, exercising the power conferred by sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2024, appoints different commencement dates for specified provisions: Sections 3 and 5 to commence on 1st October, 2024, and Sections 2 and 4 to commence on 1st April, 2025, by administrative notification issued by the Finance Department.