IGST rate amendment adds oncology medicines and reclassifies snack and seat tariff entries altering tax rates.
Amendment to the IGST rate schedule inserts specified oncology medicines into the 5% list; adds an extruded or expanded savoury product heading at 12%; expands the extrusion snack description in the 18% schedule; substitutes the non-motor-vehicle seats entry in the 18% schedule; and inserts a distinct motor vehicle seats entry in the 28% schedule, with the amendments altering tariff classifications and applicable IGST rates.

Biometric Aadhaar authentication commencement under Kerala GST rules notified; rule two has been appointed to come into force.
Rule two of the Kerala Goods and Services Tax (Second Amendment) Rules, 2024 is appointed to commence on the appointed date, bringing into force the amendment's provisions enabling biometric-based Aadhaar authentication under the Kerala GST framework, thereby fixing the operative date for implementation and use of biometric Aadhaar authentication for GST compliance and verification under the State's amended rules.

Biometric Aadhaar authentication: Kerala notifies commencement date for specified GST amendment provisions to take effect.
The Government of Kerala appoints the 8th day of October, 2024 as the date on which clause (iv) and (v) of rule 2 and rule 3 of the Kerala Goods and Services Tax (Third Amendment) Rules, 2023 shall come into force, under the power conferred by clause (a) of sub rule (2) of rule 1; the notified provisions relate to biometric based Aadhaar authentication as recommended by the Goods and Services Tax Council.

Common Adjudicating Authority appointment transfers adjudication of specified Customs show cause notices to designated customs officers.
CBIC appoints designated customs officers as Common Adjudicating Authority to exercise the powers and discharge duties of the originally named adjudicating authorities for specified show cause notices against M/s. Penta Gold Limited and others, enabling reassignment and consolidation of adjudication, effective on publication in the Official Gazette.

Adaptation of central GST rules to Union Territory law establishes modified procedural and transitional compliance requirements.
The Central GST Rules, 2017 are applied mutatis mutandis to Ladakh with specified substitutions and modifications: replacement of textual references to the Central Rules, amendment to treatment of refund deficiency communications, revised disclosure requirements for transitional claims, mandatory electronic declaration of stock by principals and agents in FORM GST TRAN-1 within ninety days of the appointed day, and an explanatory provision that references to the central transitional provision are to be read as the corresponding union territory provision.

Countervailing duty extended on Continuous Cast Copper Wire Rod, continuation authorised by amendment up to the specified review period.
The Government, invoking powers under the Customs Tariff Act and relevant rules, inserts an operative paragraph in the principal notification to provide that the countervailing duty on Continuous Cast Copper Wire Rod originating in or exported from Indonesia, Malaysia, Thailand and Vietnam shall remain in force up to and inclusive of 7th July, 2025 unless revoked, superseded or amended earlier.

Natural gas tax classification updated to create distinct supply categories and differential VAT treatment for CGD-supplied sales.
Amendment substitutes the existing Natural Gas entry and inserts S.No. 3A and 3B to create distinct VAT categories: Natural Gas (other than 3A/3B) at the replaced rate; Natural Gas (CNG and domestic/commercial PNG) and Natural Gas (PNG to industrial units) at lower rates when sold by an authorised CGD entity through a CGD network up to the specified daily consumption per customer. It clarifies that 'authorized CGD entity' and 'CGD network' have the meanings given by the Petroleum and Natural Gas Regulatory Board, and takes effect the day after issuance.

Appointment of Investor Education and Protection Fund Authority chairperson: Deepti Gaur Mukerjee designated ex officio upon assumption of office.
The Central Government appoints Smt. Deepti Gaur Mukerjee as Chairperson, ex officio of the Investor Education and Protection Fund Authority under section 125(5) and (6) of the Companies Act, 2013 read with rules 5 and 7 of the IEPF Authority Rules, 2016, effective from the date she assumes office, by substituting the serial number 1 entry in the principal notification S.O. 1647(E) dated 5 May 2016, as amended; published as S.O. 4333(E) dated 3 October 2024.

Designation of the chief executive officer replaces prior member reference in annual statement rules, clarifying the authorised signatory.
The 2024 amendment substitutes the words the chief executive officer for the previous reference to one Member in the specified provision of the 2018 rules, thereby designating the chief executive officer as the authorised signatory for that provision; the amendment takes effect on publication in the Official Gazette.

Commencement of Odisha GST Amendment Act provisions: staged activation of specified sections with differing commencement dates.
The State Government, exercising the power conferred by sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2024, appoints different commencement dates for specified provisions: Sections 3 and 5 to commence on 1st October, 2024, and Sections 2 and 4 to commence on 1st April, 2025, by administrative notification issued by the Finance Department.

Testing requirement for cough syrup exports waived for shipments to regulator-approved countries and approved manufacturing plants.
Exports of cough syrup under HSN 3004 require testing of an export sample and a Certificate of Analysis issued by specified central, regional, NABL-accredited, or named private laboratories; however, testing may be waived for shipments to countries whose regulatory agencies have approved the manufacturing plant/section, and products manufactured in such approved plants/sections may be exported to any country without the mandatory testing, subject to applicable GMP benchmarks.

Halal meat exports must carry I-CAS Halal certification and meet importing-country halal requirements, effective 16 Oct 2024.
Exports of specified meat and meat products as Halal to listed countries are permitted only if produced, processed, or packaged in facilities certified under the I-CAS Halal scheme, and exporters must provide I-CAS Halal certificates issued by NABCB accredited Certification Bodies to buyers after shipment; exporters must also meet any additional Halal requirements imposed by the importing country and furnish approved importing country Halal certificates where applicable.

Minimum import price applied to synthetic knitted fabrics, restricting imports unless CIF threshold is met under revised trade policy.
A temporary Minimum Import Price regime is applied to specific ITC (HS) codes for synthetic knitted fabrics, converting their import policy from 'Free' to 'Prohibited' except where CIF value meets or exceeds the prescribed threshold; this extension and expansion of MIP measures modifies Notification No. 77/2023 and remains in force until 31 December 2024, with all other terms of the earlier notification unchanged.

Commencement of Haryana GST Amendment establishes staggered enforcement for specified ordinance sections under the Haryana GST Act.
The Governor, invoking commencement powers under the Haryana Goods and Services Tax (Amendment) Ordinance, 2024, appoints separate operative dates so that certain listed sections come into force on an earlier date and a broader set of listed sections is brought into force on a later date, effectuating phased implementation of the Ordinance through a state executive notification.

E-way bill exemption for transport of turmeric, chilli and raisins for job work and storage within state.
The notification inserts an entry exempting Turmeric, Chilli (Genus: Capsicum) and Raisins from the requirement to generate an E-way bill when transported within the State of Maharashtra for purposes of job work or for storage and warehousing, with no consignment value limit, under the powers conferred by rule 138 of the Maharashtra GST Rules.

Designation of beneficiary-identification authority under tax law enables verified identification for social welfare scheme beneficiaries.
The Central Government designates the Principal Secretary and the Chairman of Odisha Computer Application Centre as the authority to identify genuine beneficiaries for state social welfare schemes, establishing responsibility for beneficiary verification under the Income-tax Act notification.

GST return amendments through GSTR-1A enable current-period corrections and align input tax credit, refund, registration, and demand procedures.
FORM GSTR-1A is introduced as an optional, late-fee-free facility for furnishing missed current-period outward-supply details or amending details in GSTR-1 before filing the corresponding GSTR-3B. Its particulars feed into GSTR-3B and become available in the next open GSTR-2B. The amendments also recast Input Service Distributor credit allocation, permit prescribed refunds of additional integrated tax following post-export price revisions, establish a Canteen Stores Department refund process, and revise electronic appellate, e-way bill enrolment and demand-payment adjustment procedures.

Sunset provision for Section 171 examinations: Authority stops accepting requests to probe input tax credit or rate pass through.
The notification appoints the 1st day of April, 2025 as the date from which the Authority under Section 171 shall not accept any request to examine whether input tax credits availed or reductions in tax rates have resulted in commensurate reductions in the prices of goods or services supplied by a registered person; the measure takes effect on publication in the Official Gazette.

Anti profiteering: Principal GST Appellate Tribunal bench empowered to scrutinize price pass through after tax credits or rate cuts.
Empowers the Principal Bench of the GST Appellate Tribunal to determine whether input tax credits or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services supplied by registered persons, thereby enabling the bench to examine compliance with the anti profiteering regulatory objective from the stated effective date.

Tariff value fixation for specified edible oils, brass scrap, areca nut, gold and silver updated effective October first.
Tariff values are fixed under section 14(2) of the Customs Act by substituting Tables 1-3 in the principal Customs (N.T.) notification, prescribing US dollar tariff values per metric tonne for specified edible oils, brass scrap and areca nut and US dollar values for specified forms of gold and silver, including explanatory scope limits for certain entries; the notification replaces prior tables and states the new values' commencement date.