GST amendment expands taxable entries to include molasses, specified millet flour products and industrial spirits, altering rate schedules.
The notification amends State GST rate schedules by adding molasses (HS 1703) and a pre-packaged millet flour food preparation (HS 1901; at least 70% millets), expanding an existing Schedule III entry to include that millet flour preparation, inserting an entry for spirits for industrial use, and omitting the first entry in Schedule IV; changes take effect from the twentieth day of October, 2023.

Passenger transport by omnibus now treated separately; exception applies when supplied via electronic commerce by a company.
Amendment separates omnibus services from other motor vehicle transport by substituting wording to exclude omnibuses and adding a clause that services by way of transportation of passengers by an omnibus are excepted except where supplied through an electronic commerce operator by a company; it also defines "Company" with reference to the Companies Act, 2013, and specifies the notification's commencement date.

Construction intended for sale: GST exclusion clarified where consideration includes land value, with completion certificate exception.
The notification substitutes the opening paragraph of Notification No.15/2017-State Tax (Rate) to define the covered service as construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received only after issuance of the completion certificate, if required, or after first occupation, whichever is earlier.

GST notification amendment: Ministry of Railways included in postal entry and expressly excluded from central-government services.
The notification amends the State Tax (Rate) schedule by inserting the Ministry of Railways (Indian Railways) after "Department of Posts" in serial number 5, item (2)(i), and by inserting an express exclusion "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial number 5A; the amendment takes effect from 20th October, 2023.

Tax exemption for government services extended to specified civic services; Ministry of Railways added alongside postal exception.
The notification inserts a new Chapter 99 entry making services provided to a Governmental Authority-water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation-liable at a Nil rate, and amends specified table entries to include the Ministry of Railways (Indian Railways) alongside the Department of Posts; the amendment takes effect from 20 October 2023.

Input tax credit limitation: recoverable credit on same-line input services capped at tax rate charged on outward supplies.
The notification inserts a proviso limiting recoverable input tax credit where the supplier of an input service in the same line of business charges state tax at a higher rate than the rate applicable to the outward supply, disallowing credit in excess of tax paid or payable at the lower rate and illustrating application by example; it also substitutes and omits specified service-classification entries and omits two entries in the Annexure, effective from the operative date stated.

Interest and penalty waiver procedure introduces electronic applications, payment conditions, review timelines, and appeal restoration mechanisms for qualifying tax demands.
Rule 164 creates an electronic procedure for waiver of interest, penalty, or both under section 128A for qualifying section 73 demands. Applications must be filed in FORM GST SPL-01 for notices or statements and FORM GST SPL-02 for orders, with payment details and evidence of withdrawal of appeals or writ petitions where applicable. The proper officer may issue a notice in FORM GST SPL-03, receive a reply in FORM GST SPL-04, and approve or reject the application through prescribed forms. Timely payment of required tax is essential, and delayed required payments can void the waiver.

Levy on renting of immovable property other than residential dwelling now covers registered and unregistered service providers.
The notification amends Notification No. 13/2017-State Tax (Rate) by inserting entry 5AB to cover services by way of renting of any immovable property other than residential dwelling, specifying applicability to any unregistered person and any registered person. The amendment is promulgated under sub-section (3) of section 9 of the Tripura State Goods and Services Tax Act, 2017 and takes effect from the tenth day of October, 2024.

Nil-rated SGST exemptions expanded to include metering services, grant-funded R&D, school affiliation and vocational services.
The amendment inserts nil-rated entries for: services incidental to electricity transmission and distribution (metering equipment on rent, testing, connection release, shifting, duplicate bills) under Headings 9969/9986; research and development services supplied for grants by specified government or notified educational/research institutions under Heading 9981; and affiliation services by educational boards to government-established schools under Heading 9992. It revises and expands the vocational/skill development entry to list specified public and recognized bodies and updates the council name to "National Council for Vocational Education and Training".

Helicopter seat-share passenger transport: state GST treatment imposed with restricted input tax credit eligibility.
The notification amends the State GST rate schedule by inserting an entry for transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat share basis, taxed at the specified rate and subject to the condition that input tax credit on goods used in supplying the service has not been taken, with a cross-reference to the Explanation in the earlier paragraph; the insertion also updates related enumerations and is effective from the stated operative date.

Tax schedule amendment: metal scrap added to state GST schedule, applies to registered and unregistered persons
Under authority of section 9(3) of the Tripura SGST Act, Notification No. 4/2017-State Tax (Rate) is amended by inserting a new entry adding Metal scrap (tariff headings 72-81) and specifying applicability to any unregistered person and any registered person; the amendment is notified in Notification No. 06/2024-State Tax (Rate) and comes into force on the tenth day of October, 2024.

GST rate amendment adds medicines and reclassifies snack and seat tariffs, altering applicable state tax rates.
Amendment to the Tripura State Tax (Rate) notification inserts specified oncology and immunotherapy drugs into the reduced rate list, adds an extruded or expanded savoury product tariff entry to the mid-rate schedule and expands higher-rate schedule language to include such extruded products, and reclassifies seat goods by substituting the higher-rate seat description and creating a separate entry for motor vehicle seats in the higher-rate schedule.

Erratum correcting a typographical error in a government notification; opening paragraph numeral amended to reflect intended text.
An erratum (S.R.O. No.1012/2024 dated 5-11-2024) corrects a typographical error in the notification issued under G.O.(P) No.139/2024/TD (published as S.R.O. No.911/2024) by directing that the opening paragraph's numeral "12" be read as "20," with an explanatory note stating the correction addresses typographical mistakes.

De-notification of SEZ land permits removal of parcels, subject to statutory approvals and state land use conformity.
Central Government de-notifies 25.428 hectares from the Brandix India Apparel City SEZ, resulting in a revised SEZ area of 361.378 hectares, after State Government approval and Development Commissioner recommendation, with de-notified parcels listed by village and survey number and designated for infrastructure use conforming to State land use guidelines.

Special Economic Zone designation for Kumarbagh notifies area, constitutes Approval Committee and grants Inland Container Depot status.
Central Government notifies 50.586 hectares at Kumarbagh, West Champaran, Bihar as a Multi Sector Special Economic Zone, identifying constituent survey numbers and aggregating parcels for development, operation and maintenance under the SEZ Act. The notification records prior satisfaction of statutory prerequisites and the grant of approval, 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.

Erratum correcting numeric entry: opening paragraph of prior Kerala GST notification amended to change the specified figure.
The Taxes (B) Department issued an erratum (G.O.(P) No.160/2024/TD., S.R.O. No.1013/2024) correcting the notification under G.O.(P) No.140/2024/TD. (published as S.R.O. No.912/2024) by directing that the figure "12" in its opening paragraph be read as "20".

Metal scrap supplies: amendment adds registered to registered scrap transactions and narrows notification non application.
The notification adds clause (d) to include supplies of metal scrap received by a registered person from another registered person, and substitutes the proviso to state that the notification does not apply to supplies between persons specified under clauses (a)-(d) of sub section (1) of Section 51, except the person referred to in clause (d).

Exclusion of metal scrap suppliers from a State GST notification narrows the notification's applicability to other taxpayers.
The Government of Maharashtra inserts a proviso into Notification No. 05/2017-State Tax providing that the notification shall not apply to persons engaged in the supply of metal scrap falling under Chapters 72 to 81 of the first schedule to the Customs Tariff Act, 1975, thereby excluding such suppliers from the notification's applicability.

Late fee waiver for GSTR-7 returns: excess fees and nil-deduction months relieved under the new notification.
The Government waives the portion of late fee under section 47 for registered persons required to deduct tax under section 51 who failed to furnish FORM GSTR-7 from June 2021 onwards, to the extent the fee exceeds twenty-five rupees per day; additionally, total late fee liability is waived to the extent it exceeds one thousand rupees, and where State tax deducted at source is nil for a month, the entire late fee for that month is waived.

Rectification procedure for input tax credit demand - enables electronic applications to rectify past ITC disallowance now found eligible.
Prescribes a special electronic rectification procedure for registered persons to seek correction of orders confirming demand for wrongly availed input tax credit under subsection (4) of section 16 where such credit is now allowable under subsection (5) or (6). Applications must be filed within six months from 8 October 2024 with Annexure A details; the original ordering authority shall decide and issue a rectified order within three months where possible and upload summaries in FORM GST DRC-08 or FORM GST APL-04. Rectification is limited to the specified ITC demands and adverse effects require observance of natural justice.