GST rate amendment updates Assam's tax schedules for snack pellets, slag, fish paste and imitation zari thread.
Amends the Assam State Tax (Rate) notification to insert entries for un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn, while revising metallised yarn and related schedule entries. It also substitutes Schedule III entries to cover toasted bread and similar toasted products, snack pellets, and slag, dross and other waste from iron or steel manufacture, with specified exclusions, and gives the amendments retrospective effect from 27 July 2023.

GST notification amendment extends the specified date in the sixth proviso under Assam goods and services tax law.
Amendment made to the Assam Goods and Services Tax notification by substituting the date "30th day of June, 2023" with "31st day of August, 2023" in the sixth proviso. The amendment was issued under section 128 of the Assam Goods and Services Tax Act, 2017, on the recommendation of the Council, and is stated to operate retrospectively from 30th day of June, 2023.

GST rate amendments expand railway service classifications and clarify accommodation supply eligibility and exclusions, effective retrospectively.
The notification adds three Chapter 99 entries classifying specified Indian Railways services to individuals, inter division supplies within the Ministry, and services between SPVs and the Ministry concerning use of SPV infrastructure and related maintenance. It also amends the accommodation entry by removing a heading reference, renumbering the Explanation, adding an exclusion for student residences and hostels, and inserting a new entry (12A) treating certain accommodation supplies meeting a per person monthly value and minimum continuous period as a distinct classification. The changes are effective from 15th July, 2024.

Pre-packaged and labelled status altered for agricultural produce packaged above specified bulk quantities; supplies excluded from that classification.
The notification inserts a proviso excluding supply of agricultural farm produce packaged above a specified bulk quantity from the scope of "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and rules, thereby altering classification for GST rate purposes; the amendment is effective from a prior mid-2024 date and issued under state GST rate-making authority.

GST rate amendments update classification and exclusions for packaged goods, milk cans and solar cookers, and adjust metrology packaging rule.
Amendment reallocates specified tariff items between lower and higher GST rate schedules by inserting cartons, certain milk cans and solar cookers in the lower rate schedule, amending higher rate entries to exclude those items, and adding parts and specific exclusions; a proviso to the Explanation excludes agricultural farm produce in packages over 25 kilogram or 25 litre from the definition of "pre packaged and labelled."

Import restriction on parts of gas-fuelled pocket lighters imposed, replacing prior free import status with immediate effect.
Import of parts of gas-fuelled pocket lighters, whether non-refillable or refillable, previously free for import, is reclassified as Restricted with immediate effect under the ITC (HS) 2022 Schedule I import policy, pursuant to powers under the Foreign Trade (Development & Regulation) Act, 1992 and the Foreign Trade Policy.

Exemption from specified income extended to District Legal Service Authorities, subject to non commercial activity and return filing requirements.
Notification designates District Legal Service Authority constituted by the Government of Haryana as a class of body under clause (46) of section 10, exempting specified incomes: grants from judicial and legal services authorities, grants or donations from Central or State Government, amounts under court orders, recruitment application fees, and interest on bank deposits. The exemption is conditional on no commercial activity, unchanged activities and nature of income during the financial years, and filing returns per clause (g) of sub section (4C) of section 139. It applies to assessment years 2024 25 to 2028 29 and lists the covered authorities and PANs.

Tax exemption for regulatory authority: specified income exempt if no commercial activity and prescribed return filing conditions met.
Notification grants exemption to Real Estate Regulatory Authority, New Delhi for specified income: government grants/loans, fees and penalties from builders/developers/agents and interest on those amounts, subject to conditions that the Authority shall not engage in commercial activity, its activities and nature of specified income remain unchanged, and it files returns as prescribed.

Exemption from specified income for a public water board, subject to non-commerciality and statutory return-filing requirements.
Notification grants exemption under clause (46) of section 10 for specified receipts of a public water supply and sewerage board, including government grants, prescribed centage, government-fixed water charges, pension and gratuity contributions, ancillary receipts (investigation, hire, tender schedule sales, rent) and interest on bank deposits. The exemption is conditional on absence of commercial activity,unchanged nature of activities and incomes across financial years, and compliance with the return-filing requirement; it applies retrospectively to certain assessment years and prospectively to a defined set of subsequent assessment years.

Income-tax exemption under section 10(46) covers State Load Despatch Centre Unscheduled Interchange Fund, subject to conditions and filing.
Exemption under section 10(46) is notified for the State Load Despatch Centre Unscheduled Interchange Fund - West Bengal State Electricity Transmission Company Limited for specified income comprising residual unscheduled interchange pool balances, income incidental to unscheduled interchange, and interest on fixed deposits and auto-sweep accounts; the exemption is conditional on non-engagement in commercial activity, unchanged activities and income nature across financial years, and filing returns as required by clause (g) of section 139(4C), and is deemed applicable to assessment years 2023-2024 and 2024-2025.

GST deduction rate reduced under Section 52, substituting the prior rate with a lower rate effective mid 2024.
Amendment substitutes the previously specified half per cent rate in Notification SRO-464 of 2018 with 0.25 per cent under the Jammu and Kashmir GST framework, made pursuant to Sub Section (1) of Section 52 of the J&K GST Act, 2017 on the Council's recommendation, and deemed effective from 10 July 2024.

Nil-rated exemptions for specified railway services and limited-duration accommodation supplies after amendment.
The notification inserts nil-rated Chapter 99 entries exempting specified services by the Ministry of Railways and by SPVs to the Ministry, and revises accommodation entries by removing a Heading 9963 reference, adding an exclusion for student residences and hostel-type accommodation, and creating a new nil-rated Heading 9963 entry for accommodation supplied for a minimum continuous period of ninety days where the per-person monthly value does not exceed a specified threshold.

Rescission of notification under Jammu and Kashmir GST Rules rescinds prior finance department notification, operative retrospectively.
The Government has rescinded notification SO-105 dated 3rd March 2023 under the powers of sub-rule (4B) of rule 8 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 on Council recommendation; the rescission is declared to have come into force retrospectively from 10th July 2024 by a Finance Department order.

Pre-packaged labelling exclusion for bulk agricultural produce removes certain labeling obligations under GST rules from specified date.
The notification inserts a proviso excluding the supply of agricultural farm produce in packages exceeding a specified bulk quantity from the scope of the term pre-packaged and labelled, notwithstanding the Legal Metrology Act and its rules, thereby changing the labelling characterization under the GST rate notification; the amendment is declared effective from a specified past date.

GST rate amendments expand taxable goods and add packaging exception clarifying pre packaged treatment for bulk agricultural supplies.
The notification amends Jammu and Kashmir GST rate schedules by adding specified goods to the 6% list (cartons, milk cans, solar cookers, parts of brooders), adjusting 9% schedule entries to exclude or include certain milk cans and solar cookers, and inserting a proviso that agricultural produce supplied in bulk packages above the stated threshold is not to be treated as 'pre packaged and labelled'. The changes reclassify goods between rate schedules and clarify packaging treatment under the Legal Metrology interaction.

Area jurisdiction specified for Additional Commissioners of State Tax, granting statewide jurisdiction under the Maharashtra GST Act.
The Government, exercising powers under sub section (2) of section 4 of the Maharashtra Goods and Services Tax Act, specifies that each Additional Commissioner of State Tax listed in the Schedule - identified by designation, head quarter and MAHAVIKAS code - shall have jurisdiction over the whole of the State, effective from 24 July 2024; the Schedule enumerates the posts and codes to operationalise this administrative allocation.

Aadhaar authentication requirement now conditions GST registration completion, with biometric and document verification mandated.
The amendment substitutes Rule 8(4A) to require that applicants opting for Aadhaar authentication undergo Aadhaar authentication at submission, with the application date set by authentication or fifteen days from Part B submission of FORM GST REG-01, whichever is earlier. Identified applicants who opted for Aadhaar must further undergo biometric Aadhaar authentication, photograph capture, and original document verification at a Commissioner notified Facilitation Centre; applicants not opting for Aadhaar must undergo photograph capture and original document verification at such Facilitation Centres. The application is deemed complete only after completion of the specified verification process.

Supply of metal scrap reclassified for GST notification applicability, creating a specific intra-registered person exception and scope change.
The notification is amended to add a clause covering supplies of metal scrap classified under the Customs Tariff chapters relating to metals when received by one registered person from another, and to substitute a proviso clarifying that the notification does not apply to supplies between persons in the enumerated categories under the Act, with a specific exception for the newly inserted metal scrap recipient clause.

Exclusion for metal scrap suppliers removes State GST notification's application to supplies of metal scrap under Customs Tariff.
The amendment inserts a proviso excluding persons engaged in the supply of metal scrap, as classified in Chapters 72 to 81 of the first schedule to the Customs Tariff Act, 1975, from the application of Notification No. 5/2017 State Tax, effective from the 10th day of October, 2024.

Commencement of GST amendment provisions sets staggered commencement dates for specified sections affecting implementation timeline.
The government appoints two commencement dates for provisions of the Goods and Services Tax (Amendment) Ordinance, 2024, creating staggered commencement dates: one earlier date for a limited subset of sections and a later date for the remaining listed sections, under the Ordinance's provision enabling the executive to bring specified provisions into force by notification.