Definition of pre-packaged and labelled expanded to cover retail pre-packed goods under Legal Metrology, altering GST notification scope.
The notification inserts Gene Therapy into the Schedule by adding a new serial entry after S. No. 105 and substitutes clause (ii) of the Explanation to define pre-packaged and labelled as commodities intended for retail sale that are 'pre-packed' under the Legal Metrology Act, 2009 and require the statutory declarations on the package or a securely affixed label; the amendment takes immediate effect.

GST classification update: Fortified Rice Kernel added to specified schedules and the pre-packaged definition revised for retail goods.
The notification amends a prior Nagaland GST notification by inserting Fortified Rice Kernel (FRK) as a new entry under tariff heading 1904 at S. No. 98B in Schedule I, appending FRK to the description at S. No. 15 in Schedule III after the words commonly known as Murki, and substituting clause (ii) in the Explanation to Schedule VII to define "pre-packaged and labelled" as retail commodities up to 25 kg or 25 litre pre-packed under the Legal Metrology Act with required declarations. The amendment takes immediate effect.

Definition of specified premises amended to align with an earlier notification, changing which locations qualify under the GST notice.
The notification amends the Explanation in the earlier Rajasthan SGST notification by substituting item (c) so that specified premises "has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification F.12(56)FD/Tax/2017-Pt-I-49 dated 29.06.2017," thereby aligning the definition across notifications and setting the amendment to come into force from the notification's stated commencement date.

Forward Charge on sponsorship services: body corporates excluded from broad "any person" cover; composition taxpayers preserved.
Amendment limits the scope of two entries in an existing GST notification by excluding body corporate from the phrase "Any person" at serial 4, thereby subjecting supplies by body corporates (notably sponsorship services) to alternate treatment under the Forward Charge, and by excluding persons who opted for the composition levy from the phrase "Any registered person" at serial 5AB, preserving composition taxpayers' special treatment.

GST exemption for Motor Vehicle Accident Fund contributions covers insurer payments from third party motor insurance premiums.
The amendment inserts an exempt entry for services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988, where such services are against contributions made by insurers out of premiums collected for third party motor vehicle insurance, and specifies nil tax entries for that service.

GST rate amendment: state substitutes the notified rate for used vehicle sales, effective immediately under statutory powers.
The State Government, acting under section 11(1) of the Rajasthan Goods and Services Act, 2017 and on the Council's recommendation, amends a prior notification by substituting the entry in the Table against S. No. 4, column (4) with the entry "9%"; the amendment takes effect immediately.

Concessional GST on food inputs extended to inputs for specified food preparations, applying immediately under amended notification.
The notification amends the prior notification by inserting "(c) food inputs for (a) above" after the Fortified Rice Kernel (Premix) supply entry, thereby extending the concessional 5% GST rate to food inputs used in the specified food preparations for ICDS or similar schemes. The amendment is issued under the State's taxation power and comes into force immediately.

GST classification: Fortified Rice Kernel added to tariff schedules and labelling definition tightened for pre-packaged goods.
The amendment adds Fortified Rice Kernel (FRK) to the Goa GST tariff schedules and revises the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale in packages not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009, with the package or label required to bear the declarations mandated by that Act and its rules, the notification taking immediate effect.

Tax rate amendment updates the notification to substitute a revised rate entry for the specified taxable item.
Amendment to an existing GST notification substitutes the tax rate entry in the notification table for the item listed at serial number 4 by replacing the entry in column (4) with a new rate entry, issued under the Haryana Goods and Services Tax Act, 2017 on the recommendation of the Council.

GST notification amendment expands listed supplies to include food inputs tied to approved ICDS fortified rice kernel programs.
Amendment adds the words and symbols "(c) food inputs for (a) above" in the Table against serial number 1, column (3) of notification No.111/ST-2 (dated 18th October, 2017), immediately after the existing entry for "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," thereby expanding the listed supplies covered by that row.

Goods classification expanded to include gene therapy; definition of pre-packaged and labelled retail goods revised to align with legal metrology.
The notification amends the Schedule by inserting Gene Therapy as a newly listed item and replaces the Explanation's clause on "pre-packaged and labelled" goods to mean commodities intended for retail sale that are pre-packed as defined under the Legal Metrology Act and whose package or securely affixed label must bear the declarations required by that Act and its rules.

GST classification: Fortified Rice Kernel added to lower and standard rate schedules; pre-packaged labelling defined.
A notification amends the state GST schedule to add Fortified Rice Kernel (FRK) under tariff heading 1904 and to include FRK in an existing schedule entry, and substitutes the Explanation clause to define "pre-packaged and labelled" as retail commodities up to 25 kg or 25 litre pre-packed as per the Legal Metrology Act with required package or label declarations.

Definition of specified premises updated by amendment; cross-reference aligns GST notification definitions, taking effect soon.
The amendment substitutes item (c) of the Explanation in notification No.52/ST-2 to define specified premises by reference to the meaning assigned in clause (xxxvi) of paragraph 4 of notification No.46/ST-2, thereby aligning the term across notifications; the change is made under the powers conferred by sub section (5) of section 9 of the Haryana GST Act and takes effect from the commencement date stated in the instrument.

Exclusion from notification: body corporates and persons opting for composition levy are excluded from specified GST categories.
The Table of Notification No. 48/ST-2 (30 June 2017) is amended to insert two textual exclusions: serial number 4 is qualified to exclude bodies corporate from the category "Any person," and serial number 5AB is qualified to exclude registered persons who have opted to pay tax under composition levy from the category "Any registered person." These changes refine which persons fall within those specified entries under the notification.

GST amendments revise transmission/distribution wording, add zero-rated Motor Vehicle Accident Fund insurance and NSDC-approved training partners.
Amendment revises a GST notification by replacing "transmission and distribution" with "transmission or distribution", inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund under the relevant service headings, adding approved training partners as an eligible category, omitting a listed item effective from a specified future date, and adding a definition equating "insurer" with its meaning under the Insurance Act.

Specified premises definition for hotel accommodation redefined; opt in/out declarations and annual filing windows now prescribed.
The notification amends the definition of Specified premises to include premises meeting a preceding financial year value threshold for hotel accommodation or those declared as specified premises by a registered person within the prescribed filing window, or by registration applicants within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats, requires separate filing per premises, sets the filing window on or after 1 January but not later than 31 March of the preceding financial year, and provides that declarations apply for the whole financial year and continue to subsequent years unless changed.

Definition of specified premises clarified: aligns meaning to clause in prior State Tax (Rate) notification, effective next fiscal.
The State, under sub section (5) of section 9 of the Goods and Services Tax Act, substitutes item (c) in the Explanation of the existing tax rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017 State Tax (Rate). The amendment is made on recommendations of the GST Council and shall take effect from 1 April 2025.

GST rate notification amendment updates the definition of specified premises by cross-reference to the linked rate notification.
The State Government of Sikkim amends Notification No. 17/2017-State Tax (Rate) by substituting the definition of "specified premises" in the Explanation. The substituted term is aligned with clause (xxxvi) of paragraph 4 of Notification No. 11/2017-State Tax (Rate), dated 28 June 2017, and the amendment takes effect from 1 April 2025.

Definition of specified premises amended to align with prior notification, altering GST scope and effective April 1, 2025.
The notification substitutes the Explanation's item (c) in Bihar State Tax (Rate) notification No. 17/2017 so that "specified premises" adopts the meaning assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017, and states the amendment takes effect from 1 April 2025 under the authority of sub section (5) of section 9 of the Bihar GST Act, 2017.

Specified premises definition updated to adopt cross reference clause; substitution effective from 1 April 2025.
The notification substitutes item (c) in the Explanation to redefine specified premises by adopting the meaning given in clause (xxxvi) of paragraph 4 of an earlier notification, thereby linking the term's definition across the two instruments; the amendment is made under the Meghalaya GST Act and takes effect on the 1st day of April, 2025.