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.

Registration exemption narrowed: suppliers of metal scrap excluded from reverse charge only supplier exemption under GST.
An amendment inserts a proviso excluding suppliers of metal scrap (Chapters 72-81 of the Customs Tariff) from the exemption from registration previously applicable to persons whose supplies are entirely subject to tax under the reverse charge mechanism; the change takes effect on the stated commencement date.

Tax on helicopter seat-share passenger transport imposed where no input tax credit is claimed, amendment effective from October.
The notification inserts item (ivb) to cover transportation of passengers by helicopter on a seat-share basis, specifies the rate shown in the Table and conditions that credit of input tax on goods used in supplying the service has not been taken, updates the cross-reference in item (vii) to include (ivb), and comes into force on 10 October 2024.

Pending adjudicatory proceedings continue under prior Companies (Adjudication of Penalties) Rules despite the amendment notification.
The amendment adds a proviso to sub rule (1) of Rule 3A clarifying that proceedings pending before an Adjudicating Officer or Regional Director on the date the amendment commences shall continue to proceed under the provisions of the Companies (Adjudication of Penalties) Rules, 2014 as they existed prior to that commencement, thereby preserving the prior procedural regime for existing matters.

Exclusion of metal scrap supplies from a state GST notification clarifies that such supplies are not covered by that notification.
The Government amends a prior Finance Department GST notification by inserting a proviso that excludes from that notification any person engaged in the supply of metal scrap, as falling under Chapters 72-81 of the first schedule to the Customs Tariff Act, 1975, thereby carving metal scrap supplies out of the notification's scope; the amendment is effective from 10th October, 2024.

Reverse charge on renting of non-residential property: registered recipients now liable when supplier is unregistered.
Amendment imposes a reverse charge on renting of any property other than residential dwelling where the supplier is unregistered and the recipient is registered, shifting tax liability to the registered recipient to capture taxable non-residential rental transactions and prevent revenue leakage.

GST exemption for specified electricity ancillary, research, educational affiliation and skill development services expands scope and updates nomenclature.
The notification inserts exemptions for services incidental to electricity transmission and distribution, research and development services provided against grant consideration by government or notified institutions (subject to notification at time of supply), affiliation services by educational boards to government-run schools, and expands exemptions for services related to national skill development supplied by specified national skill bodies; it also substitutes the nomenclature "National Council for Vocational Education and Training."

GST treatment for helicopter seat-share passenger transport specified; taxable with input tax credit restricted under amended notification.
Insertion of table item (ivb) designates transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat share basis as a specified taxable entry, records the applicable table rate, and includes a proviso that input tax credit on goods used in supplying the service must not have been availed; the amendment also adds a cross reference to (ivb) in item (vii) of the table and comes into force on 10 October 2024.

GST notification amendment adds metal scrap classification, applying to both registered and unregistered suppliers under state taxing powers.
Amendment inserts a new serial entry into the earlier notification classifying goods under headings 72-81 as metal scrap and specifies applicability to any unregistered person and any registered person, made under the powers conferred by section 9(3) and coming into force on the stated commencement date.

Tax classification changes alter GST treatment for specified medicines, extruded snack products and various categories of seats.
The notification amends Rajasthan GST Schedules to add three specified medicines to List 1, insert HS 1905 90 30 covering extruded or expanded savoury or salted products into Schedule II, expand Schedule III's description of un-fried or un-cooked snack pellets to include extruded or expanded savoury or salted products and substitute S. No. 435A to define seats (other than 9402), excluding aircraft and motor vehicle seats, and insert in Schedule IV a new entry for motor vehicle seats under HS 9401 20 00; effective 10 October 2024.

TDS on metal scrap supplies expanded to cover registered recipients of specified scrap from registered suppliers, affecting B2B transactions.
The Rajasthan GST notification amends the TDS framework under Section 51 to add a clause covering any registered person who receives metal scrap (as classified in the Customs Tariff chapters for metals) from another registered person, and substitutes the proviso so that supplies between listed persons remain excluded except where the recipient is the newly specified metal scrap recipient, thereby bringing B2B metal scrap supplies within the notification's scope.