Exclusion of metal scrap suppliers from notification applicability, with the amendment deemed effective from 10 October 2024.
The notification inserts a proviso excluding suppliers of metal scrap falling under Chapters 72-81 of the Customs Tariff Act, 1975 from the applicability of the earlier notification; the amendment is deemed to have come into force from 10th October, 2024.

GST rate amendments reclassify specified oncology drugs and seating products, altering applicable tax slabs and product classification.
Amendment adjusts GST schedule entries by inserting specified pharmaceuticals into the lower-rate list, reclassifying extruded or expanded savoury snack products into a designated rate entry, and distinguishing seats of a kind used for motor vehicles by substituting and inserting serial and tariff entries across Schedules I-IV; the notification declares the changes deemed to have come into force on the notified commencement date, thereby altering applicable GST slabs and product classifications.

GST treatment for helicopter seat-share passenger transport: reduced rate applied with input tax credit disallowed on goods.
The notification inserts item (ivb) to treat transportation of passengers by air in a helicopter on a seat-share basis as a taxable category at the specified GST rate, conditional on the supplier not having claimed input tax credit on goods used in supplying the service; it also amends item (vii) to reference (ivb) and declares the amendment effective from 10 October 2024.

Late fee waiver for tax deductors required to file GSTR-7: excess daily fees and nil-TDS month fees waived.
The State Government waives the portion of late fee payable by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for the month of June 2021 onwards that exceeds a nominal per day amount, subject to an overall cap on waiver beyond a specified aggregate threshold, and fully waives late fee where the total State tax deducted in the month is nil; the notification supersedes an earlier one and takes effect on the stated effective date.

Commencement of clauses two and three appointed, activating specified notification provisions under delegated powers for state GST.
Under the power conferred by sub clause (2) of clause 1 of Notification No. CT/8/0007/2024 Sec 1 05(CT)(19) dated 08 08 2024, the State Government appoints a date in November 2024 as the date on which clauses two and three of that notification shall come into force, issued by the Commercial Tax Department in the name of the Governor to give effect to those provisions.

Permitted goods at Border Haats limited to specified locally produced agricultural, cottage and household items at listed haats.
The amendment substitutes the fourth proviso to permit clearance at Balat, Kalaichar, Srinagar, Kamalasagar, Bholaganj, Nalikata and Ryngku Border Haats only for specified classes of goods: locally produced vegetables, food items, fruits, spices; minor forest produce excluding timber; cottage industry products; small household and agricultural implements; and certain consumer and processed items. "Locally produced" is defined as produce of the concerned border district.

Tax rate amendment under Delhi SGST substitutes the earlier notified rate with a lower prescribed rate effective retrospectively.
Amendment substitutes the words "half per cent." with the figure and word "0.25 per cent." in Notification No. 52/2018 State Tax under the authority of section 52(1) of the Delhi Goods and Services Tax Act, 2017, and declares the substitution to be deemed to have come into force from the 10th day of July, 2024.

GST exemption for specified railway services and certain short-term accommodation under new Delhi state tax notification.
The notification inserts nil-rated entries for specified Ministry of Railways services including sale of platform tickets, retiring/waiting rooms, cloak room services, battery-operated car services, inter-zone/division supplies, and SPV-Ministry infrastructure and maintenance arrangements. It amends the accommodation entry to remove a heading cross-reference, adds an Explanation excluding student residences and hostel-type accommodations, and creates a nil-rated accommodation entry under Heading 9963 conditioned on a value-per-person-per-month cap and a minimum continuous supply duration.

Special Economic Zone designation grants approval, establishes an approval committee and confers inland container depot status.
Notification designates a 51.1958 hectare area as a Multi Sector SEZ based on satisfaction of section 3 prerequisites and grant of a letter of approval, lists constituent land parcels, constitutes an Approval Committee with specified ex officio members and a developer representative, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act.

Startup definition revised under FEMA regulations; aligns startup recognition to DPIIT notification, affecting foreign currency account provisions.
Amendment revises the regulatory meaning of startup for foreign currency account purposes by substituting explanations in Regulation 5 (sub reg E) and the explanatory note to paragraph 1(vii) of Schedule I of the EEFC Account Scheme to cross refer to government recognition under the 2019 notification as amended; the Regulations are titled as the Fourth Amendment Regulations, 2024, and commence upon publication in the Official Gazette.

Central excise exemption scope expanded to include goods at an additional serial entry, altering proviso application.
The amendment substitutes the phrase "goods specified against Sl. No. 7" with "goods specified against Sl. No. 7 and 7C" in the first proviso to the opening paragraph of the principal excise notification, thereby extending the proviso's application to goods listed at the additional serial entry; the change takes effect from 20th November, 2024.

Tax exemption for National Aviation Security Fee Trust: specified aviation security receipts exempt subject to compliance conditions.
Notification under clause (46) of section 10 of the Income-tax Act, 1961 notifies the National Aviation Security Fee Trust as eligible for exemption in respect of specified receipts: grants or subsidy approved by the Ministry of Civil Aviation; Aviation Security Fee collected at Ministry-prescribed rates; amounts transferred from escrow accounts of passenger service fee (security component) for the Ministry; and interest on bank deposits. The exemption is subject to conditions that the trust shall not engage in commercial activity, its activities and specified income remain unchanged through the financial years, and it files returns under clause (g) of sub section (4C) of section 139.

Exemption from specified income: District Legal Service Authority incomes exempted subject to non commercial and filing conditions.
Notification under section 10(46) of the Income-tax Act designates District Legal Service Authority in Haryana as a class of body exempt in respect of specified income: grants from judicial and legal services authorities, grants or donations from central or state government for Legal Services Authorities Act purposes, amounts under court orders, recruitment application fees, and interest on bank deposits. Exemption is subject to conditions: no commercial activity, unchanged activities and nature of specified income across financial years, and filing returns as per clause (g) of sub-section (4C) of section 139. Applicability is for assessment years 2024-2025 to 2028-2029; a Schedule lists the authorities and PANs.

Electronic filing requirement: specified Appendix II fund appeal forms must be furnished electronically and duly verified.
Specification that certain Appendix II forms under Rule 131 of the Income tax Rules, 1962 must be furnished electronically and verified as prescribed, covering appeals concerning recognition or withdrawal of recognition of provident funds, and approval or withdrawal of approval of superannuation and gratuity funds.

Investor pro rata rights expanded, requiring pro rata investment and distribution rights with limited Board specified exceptions and pari passu default treatment.
Investors in a scheme of an Alternative Investment Fund shall have pro rata rights in each investment and in distribution of proceeds, subject to Board specified exceptions; pre existing non pro rata rights and prior issued differential rights not covered by exceptions will be dealt with as directed by the Board. Other investor rights are to be pari passu, though differential rights may be offered to select investors as specified by the Board, and the pari passu rule excludes Large Value Fund for Accredited Investors.

Due date extension for FORM GSTR-3B: October returns for Maharashtra and Jharkhand now due later in November.
The Commissioner, on the Council's recommendation, extends the due date for furnishing FORM GSTR-3B for October, 2024 to the twenty first day of November, 2024 for registered persons whose principal place of business is in Maharashtra and Jharkhand and who are required to furnish returns under the CGST return-filing rules.

Supply of metal scrap: amendment limits notification scope, excluding certain inter-registered supplies under state GST.
The amendment adds a clause covering a registered person receiving supplies of metal scrap under Chapters 72-81 of the Customs Tariff from another registered person, and substitutes the third proviso to state that the notification shall not apply to supplies between persons listed in clauses (a)-(d) of Section 51(1), except the person in newly inserted clause (d); the amendment is made effective from the specified commencement date.

Exclusion of metal scrap suppliers from notification under GST: new proviso removes coverage, effective retrospectively.
An amendment inserts a proviso excluding persons engaged in the supply of metal scrap, as defined by the Customs Tariff classification for metal scrap, from the application of the earlier notification; the insertion is effected under the taxing statute's delegated power and is declared to have retrospective effect from an earlier specified date.

Late fee waiver for delayed NIL GSTR-7 filings: excess late fees waived and nil-deduction returns exempted.
Waives late fees under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards: late fee components exceeding twenty-five rupees per day are waived, amounts in excess of one thousand rupees are waived in total, and returns with nil state tax deducted are fully exempted. The notification supersedes the earlier 2021 notification and is effective from 1 November 2024.

Waiver of interest and penalty period set for specified registered persons, permitting payment under notified timelines.
Notification under Section 128A specifies deadlines by which classes of registered persons may pay tax demanded under notices, statements or orders to qualify for waiver of interest or penalty. It differentiates: registered persons issued a notice, statement or order (payment by the notified date), and persons issued a notice under section 74 whose tax is re-determined following appellate or judicial direction (payment within six months of the re-determination order). The notification is effective from the stated commencement date and creates a time-limited compliance window for waiver eligibility.