Commencement of GST amendment provisions: section 35 effective now, sections 2 and 9 effective next financial year.
Appoints commencement dates for provisions of the Goods and Services Tax (Amendment) Ordinance, 2024: Section 35 is to come into force on the 1st day of October, 2024, and sections 2 and 9 are to come into force on the 1st day of April, 2025, pursuant to the powers under sub section (3) of section 1 of the Ordinance.

Metal scrap supplies from unregistered persons to registered persons are brought within the notified GST treatment.
Amendment to the Uttar Pradesh GST notification inserts a new entry for metal scrap under tariff headings 72 to 81. The entry applies to supplies made by any unregistered person to any registered person, bringing such transactions within the notified tax treatment from 10 October 2024.

GST rate schedule amendment expands entries for medicines, savoury products, and motor vehicle seats under Uttar Pradesh tax slabs.
The notification amends the Uttar Pradesh GST rate schedule by inserting specified medicines in Schedule I at 2.5%, adding extruded or expanded savoury or salted products to Schedule II at 6%, revising the Schedule III description for such products and for seats and parts thereof, and inserting a separate Schedule IV entry for seats of a kind used for motor vehicles at 14%. The amendments take effect from 10 October 2024.

Exclusion of metal scrap suppliers from application of a State GST notification, removing its applicability to specified tariff-classified supplies.
Amendment inserts a proviso disapplying the earlier State GST notification to any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the Customs Tariff Act, thereby excluding such supplies from that notification's applicability and specifying the amendment's effective commencement.

Late fee waiver for delayed GSTR-7 filings reduces penalty exposure and waives fees for months with nil tax deducted.
Waiver of late fee for registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 from June 2021 onwards: the State Government waives late fee amounts exceeding a nominal per day charge and waives the total late fee where the aggregate liability exceeds a fixed threshold; additionally, the total late fee is waived for months in which the total central tax deducted at source is nil. The notification supersedes the earlier 2022 notification and takes effect from 1 November 2024.

Taxability of commercial property rental added to state GST rate schedule, applying to registered and unregistered persons.
Insertion of entry 5AB in the State GST rate notification classifies services by way of renting of any property other than residential dwelling as a specified taxable service, applying to any unregistered person and any registered person; the amendment is made under section 9(3) of the Gujarat GST Act and takes effect from the tenth day of October, 2024.

Rectification procedure for input tax credit orders allows eligible taxpayers to seek electronic correction where credit later becomes allowable.
Notification prescribes a special rectification procedure for registered persons to seek electronic correction of orders that confirmed demand for wrong availment of input tax credit where such credit has since become allowable, provided no appeal is pending. Applications must be filed within six months on the common portal using Annexure A, and the original ordering authority shall decide and issue a rectified order preferably within three months, upload summaries in specified GST forms, limit rectification to the eligible credit amounts, and observe natural justice when adverse effects arise.

GST exemption for specified electricity metering, research, educational affiliation and skill development services announced under state tax rates.
The notification amends the State Tax (Rate) schedule to grant nil-rate GST for specified services: metering and ancillary services related to electricity transmission and distribution; R&D services supplied for consideration in the form of grants when provided by government entities or notified research/educational institutions; affiliation services by educational boards to government-established schools; and services connected to national vocational and skill development delivered by specified national skill bodies and recognized/training/accreditation entities, including a terminology update replacing earlier council name references.

Waiver of interest and penalties under Section 128A allows specified registered persons to pay tax by notified dates to qualify.
Notification fixes dates for payment to qualify for a waiver of interest and penalties under Section 128A. For persons issued a notice, statement or order under the section, the payment date is 31.03.2025. For persons issued a notice under section 74 whose tax is redetermined by a proper officer under section 73 following appellate direction, the payment date is six months from the date of the redetermination order. The notification is effective from 1 November 2024.

GST on helicopter seat-share passenger transport introduced, taxable where input tax credit on goods used is not claimed.
The Gujarat SGST rate notification is amended to insert a new entry taxing transportation of passengers by air in a helicopter on a seat-share basis, subject to a specified state tax rate and provided that input tax credit on goods used in supplying the service has not been taken; related item numbering is adjusted and the amendment is effective from the tenth day of October, two thousand twenty-four.

GST inclusion of metal scrap under state tax notification, applicable to registered and unregistered persons.
The notification amends the State Tax (Rate) schedule to insert a new entry for metal scrap (HSN metal chapters), specifying that the entry applies to any unregistered person and any registered person, pursuant to sub section (3) of section 9 of the Gujarat GST Act, 2017, with effect from 10 October 2024.

GST rate amendments add specified oncology medicines and reclassify extruded snacks and motor vehicle seats.
The Gujarat Government amends the State GST rate notification to add three oncology medicines to the lower rate list; inserts extruded or expanded savoury or salted products into the intermediate rate schedule while expanding the snack-pellet description in the adjacent schedule; substitutes the seats entry to clarify coverage of certain seats and parts; and inserts a separate classification for motor vehicle seats in the higher rate schedule, with the amendments taking effect on the notification's commencement date.

Pre-packaged and labelled classification revised: agricultural farm produce in large packages excluded from pre-packaged scope under GST.
Proviso added to the Explanation to the Schedule excluding the supply of agricultural farm produce in packages containing quantities exceeding twenty-five kilograms or twenty-five litres from the scope of the expression "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and rules.

Tax collection at source for metal scrap now applies to supplies between registered persons under amended notification.
The notification inserts a new clause treating any registered person receiving supplies of metal scrap under Chapters 72-81 of the Customs Tariff as a specified recipient, thereby subjecting such registered-to-registered supplies to the tax collection mechanism, and substitutes a proviso to clarify that the notification's non-application among specified categories does not extend to transactions covered by the newly inserted clause.

Reverse charge: renting of non residential property by unregistered supplier payable by registered recipient under state GST.
The notification inserts entry 5AB making service by way of renting of any property other than residential dwelling taxable under the reverse charge mechanism where the supplier is an unregistered person and the recipient is a registered person; the amendment follows the GST Council recommendation and is effective from 10th October, 2024.

Exemption for specified services under Kerala SGST: certain electricity, R&D, education and skill services now attract nil tax.
Amendment to the Kerala SGST notification inserts new table entries granting nil rate status to: metering and ancillary electricity distribution services; research and development services supplied against grants by government entities or notified research institutions (subject to notified status at time of supply); and affiliation services by educational boards to government-established schools. It also revises and broadens the entry for services connected with national skill development and vocational training provided by specified national skill bodies, and substitutes the older council name with the updated name throughout the notification. The amendment is effective 10 October 2024.

Reverse charge: supply of metal scrap by unregistered persons to registered recipients taxed on recipient under GST.
The amendment inserts a entry classifying supplies of metal scrap under Chapters 72-81 when made by an unregistered person to a registered person as subject to tax on the reverse charge mechanism, making the registered recipient liable to pay the tax; the change follows a GST Council recommendation and takes effect on 10th October, 2024.

GST rate modification: Kerala updates SGST schedules to reclassify certain pharmaceuticals, snacks and seat tariff entries.
Kerala amends its SGST notification to add Trastuzumab Deruxtecan, Osimertinib and Durvalumab to List 1; inserts tariff 1905 90 30 for extruded or expanded savoury/salted products into Schedule II; broadens Schedule III descriptions to include extruded/expanded savoury or salted products and substitutes Serial No. 435A to redefine coverage of seats under heading 9401 excluding aircraft and motor vehicle seats; and inserts Schedule IV entry 210A (9401 20 00) for motor vehicle seats. Amendments are effective 10 October 2024.

Supply of metal scrap from one registered person to another excluded from this notification, altering GST applicability.
The notification is amended by inserting a new clause (d) to include registered persons receiving supplies of metal scrap falling under the metals tariff headings in the Customs Tariff Act, 1975 from other registered persons. The third proviso is replaced to provide that the notification does not apply to supplies between persons specified under the listed clauses of the relevant statutory provision, except that this exclusion does not apply to the person introduced by clause (d).

Exemption for metal scrap: supplies of specified metal scrap excluded from application of the Bihar GST notification, effective on commencement.
The notification inserts a proviso excluding persons engaged in the supply of metal scrap, as identified by Customs Tariff classification, from the application of the earlier Bihar GST notification, thereby creating a targeted exemption limited to that category of supplies and effective from the commencement of the amending notification.