GST rate amendment for helicopter passenger transport on seat share basis, with input tax credit restriction.
Andhra Pradesh GST rate notification amended the existing table by inserting a new entry for transportation of passengers by air in a helicopter on seat share basis. The service is taxed at 2.5 per cent, subject to the condition that input tax credit on goods used in supplying the service has not been taken. The related cross-reference in the table was also updated, and the amendment took effect from 10 October 2024.

Reverse charge mechanism for metal scrap supplies expanded to cover unregistered-to-registered transactions under Andhra Pradesh GST.
Andhra Pradesh GST rate notification is amended to include metal scrap supplied under HSN headings 72 to 81 in the reverse charge mechanism table. The inserted entry covers supplies made by an unregistered person to any registered person, thereby making the registered recipient liable in the specified transaction category under the State GST notification framework. The amendment is issued under the power to notify tax liability on specified intra-State supplies on the recommendations of the GST Council and is stated to take effect from 10 October 2024.

GST rate amendments update product classifications for medicines, snack products, and seats under Andhra Pradesh's tax schedules.
Amendments are made to the Andhra Pradesh GST rate notification issued under the State GST Act, 2017, on the recommendation of the GST Council. The notification inserts specified medicines into Schedule I at the 2.5% rate, adds extruded or expanded savoury or salted products to Schedule II at 6%, and revises Schedule III to expand the relevant snack-pellet entry and substitute the entry for seats and parts thereof, excluding aircraft and motor vehicle seats.

GST rate amendment reduces the specified State GST levy, effective immediately from official gazette publication.
Amendment to the Telangana GST notification in G.O.Ms.No.218 substitutes the words "half per cent." with the figure and words "0.25 per cent.", the change being effected under the State GST Act on the Council's recommendation and coming into force from the date of its publication in the official gazette.

Account Aggregator designation enables consent-based taxpayer information sharing via the common GST portal under the regulatory framework.
Designation notifies Account Aggregator as an approved system with which the common GST portal may share taxpayer information based on consent, defining it as a non-financial banking company operating as an account aggregator under the applicable account-aggregator regulatory regime, and situating the mechanism within the portal's consent-driven data-sharing architecture.

Customs cargo service provider approvals remain extended while authorised economic operator status stays valid and unsuspended.
Handling of Cargo in Customs Areas Regulations, 2009 are amended with effect from 7 November 2024. The permissible period under regulation 5(3) is reduced from ten to five. Approval for appointment of a Customs Cargo Service Provider authorised under the Authorised Economic Operator Programme is deemed extended while its Authorised Economic Operator authorisation remains valid and is not suspended or revoked.

Input tax credit refund clarified for imitation zari thread from metallised polyester or plastic film, effective October 2023.
The amendment adds a tariff entry covering imitation zari thread or yarn made from metallised polyester film or plastic film and specifies that the provision applies only for refund of input tax credit on polyester film or plastic film, with the change effective from the twentieth day of October, 2023.

Amendment to State Tax rate notification updating covered government entities under specified entry in tax schedule.
Amendment substitutes the schedule entry to read: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority," thereby redefining the public authorities covered by that entry under the State Tax (Rate) notification and specifying its commencement in the notification.

Tax classification update: millet flour preparations containing at least seventy percent millet added to state GST rate schedule.
Notification No. 18/2023 amends Notification No. 2/2017 by inserting a new schedule entry identifying millet flour food preparations in powder form that contain at least 70% millets by weight and excluding pre packaged and labelled products; the amendment is effective from 20th October, 2023.

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.