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.

Exclusion for metal scrap suppliers: notification removes earlier notification's applicability to metal scrap supply, changing registration treatment.
The State Government inserted a proviso excluding persons engaged in the supply of metal scrap from the operation of the earlier departmental notification, so that the notification shall not apply to suppliers of metal scrap classified under the Customs Tariff schedule for metal scrap; this amendment was made on the recommendation of the Council and takes effect from the commencement date specified in the notification.

Taxable service: renting of non-residential property now applies to registered and unregistered persons under state GST notification.
An entry 5AB is added to the State Tax (Rate) table classifying services by way of renting of any property other than residential dwelling as a taxable service, identifying affected recipients as Any unregistered person and Any registered person, and taking effect on the notification's stated commencement date.

Taxation of helicopter seat-share passenger transport: now subject to state GST at a specified concessional rate with input credit restriction.
The notification amends the Bihar State Tax (Rate) schedule by adding transportation of passengers by helicopter on a seat-share basis as a separately listed service, subject to a specified State GST rate and conditioned on non availability of input tax credit for goods used in supplying that service; it also amends cross-references in the Table and commences from the stated effective date.

GST rate amendment adds metal scrap under specified chapters, covering registered and unregistered persons, effective soon.
The notification inserts S. No. 8 in the Table of Notification No. 4/2017-State Tax (Rate), listing chapter references 72-81 and specifying Metal scrap as the item, with applicability to any unregistered person and any registered person. The amendment is made under the powers of the Bihar Goods and Services Tax Act and comes into force on the 10th day of October, 2024.

GST rate changes reclassify seats, extruded snacks and specified oncology drugs, altering applicable tax classifications and rates.
The notification amends the Bihar State GST rate schedules by inserting three oncology medicines into List 1 at the lower rate, adding an extruded/expanded savoury or salted products entry to the 6% schedule, expanding the 9% schedule to include extruded/expanded savoury or salted snack products and substituting the tariff entry for certain seats to clarify exclusions, and inserting a 14% schedule entry for motor vehicle seats. The amendments take effect on the tenth day of October, 2024.

GST exemption scope revised: supplies of metal scrap between registered persons now excluded from the notification's benefit.
The Haryana GST notification is amended to add a clause covering registered persons receiving metal scrap (Chapters 72-81 of the Customs Tariff) from other registered persons, and the proviso is substituted to state that the notification does not apply to supplies between persons specified under the listed clauses of section 51(1), with an explicit exception for the newly inserted clause (d).

Exclusion for metal scrap suppliers exempts supplies of metal scrap under relevant Customs Tariff chapters from the notification's application.
The amendment inserts a proviso excluding any person engaged in the supply of metal scrap falling under the first schedule to the Customs Tariff Act from the application of the earlier Haryana GST notification, and substitutes the terminal punctuation after the first paragraph; the change is made under the Haryana GST Act and includes an effective commencement date.

Metal scrap classification added to GST notification, applying to supplies by both registered and unregistered persons under amended entry.
Amendment inserts a new table entry classifying metal scrap under the specified HSN range and specifying its applicability to supplies involving unregistered persons and supplies involving registered persons, thereby incorporating metal scrap transactions into the notification's regulatory framework with immediate effect from the stated commencement date.

GST rate amendments: reclassification and insertion of specific drugs, extruded savoury snacks and motor vehicle seats under state schedules.
The Haryana GST notification amends Schedules I-IV to add three specified pharmaceutical drugs to the lower rate list, insert extruded or expanded savoury or salted products into the intermediate rate schedule and expand the description of un fried or un cooked snack pellets to include extruded or expanded savoury or salted products; it also substitutes and inserts entries to reclassify certain seats under Chapter 94, creating a distinct entry for motor vehicle seats in the higher rate schedule, with the amendments taking effect from the notified commencement date.

Service by way of renting of non residential property: notification adds supplier and recipient classifications under GST.
Insertion of table entry 5AB to Notification No. 48/ST-2 adding the service "Service by way of renting of any property other than residential dwelling" with supplier and recipient entries "Any unregistered person" and "Any registered person" respectively; amendment effected under sub section (3) of section 9 of the Goods and Services Tax statute and coming into force on the 10th day of October, 2024.