Specified premises definition updated; Maharashtra adopts central notification clause and substitutes Explanation item (c) before commencement.
The notification amends the Explanation to Notification No. 17/2017-State Tax (Rate) by substituting item (c) so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate). The amendment is made under the State's power in section 9(5) of the Maharashtra GST Act and replaces the prior wording of item (c) in the principal notification.

State Tax Rate amendment excludes body corporates and composition taxpayers from specified entries, effective from January.
The notification amends specified table entries in the State Tax (Rate) notification to exclude certain taxpayers: serial number 4 is revised to apply to "Any person other than a body corporate", and serial number 5AB is revised to apply to "Any registered person other than a person who has opted to pay tax under composition levy". The amendments take effect from 16th January 2025.

Insurance services to Motor Vehicle Accident Fund exempted; transmission or distribution wording altered and 'insurer' defined.
The notification amends the State Tax (Rate) schedule by substituting "transmission or distribution" for "transmission and distribution", inserting a new entry granting a nil rate for insurance services by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, adding a training partner approved by the National Skill Development Corporation as an exempt entity, omitting item (w) from paragraph 2, and defining insurer by reference to the Insurance Act; the amendment is effective 16 January 2025.

GST rate amendment increases tax on specified goods/services under Maharashtra notification, altering prior notified rate and coming into effect.
Amends the prior State Tax (Rate) notification by substituting the rate entry in the TABLE against S. No. 4, column (4), replacing the earlier notified rate with a new higher rate; the amendment is made under the Maharashtra GST Act on Council recommendation and public interest, and the notification specifies an operative commencement date in January 2025.

Tax rate amendment: adds 'food inputs for (a) above' to supplies for ICDS premix schemes under Maharashtra GST.
The notification inserts 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," the words and symbols "(c) food inputs for (a) above." under the Table to Notification No. 39/2017-State Tax (Rate), thereby expressly including food inputs related to ICDS or similar approved schemes within the notification's operative classification; the amendment takes effect from the 16th day of January, 2025.

Specified premises definition updated to adopt clause reference, affecting e commerce operator tax liability effective April 1, 2025.
Substitutes item (c) in the Explanation to define specified premises by reference to clause (xxxvi) of paragraph 4 of the notification issued under G.O.(P) No.72/2017/TAXES, thereby aligning the definition used in the notification that imposes e commerce operator tax liability for specified intrastate supplies of services; amendment takes effect from 1 April 2025 and implements GST Council recommendations.

Reverse charge modifications exclude bodies corporate and composition taxpayers from specified reverse charge obligations under state GST notification.
The amendment narrows the notification on supplies taxable on reverse charge: at serial number 4, "Any person" is qualified to "Any person other than a body corporate," and at serial number 5AB, "Any registered person" is qualified to "Any registered person other than a person who has opted to pay tax under composition levy." These changes are effective from 16th January, 2025.

GST treatment for Motor Vehicle Accident Fund insurance services clarified, with nil tax on insurer contributions from third party premiums.
The notification amends the principal Kerala SGST schedule by replacing "transmission and distribution" with "transmission or distribution", inserting a new exempt entry for insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums (nil tax), and adding a training partner approved by the National Skill Development Corporation as an exempt recipient. It omits item (w) in paragraph 2 and adds a definition equating "insurer" with its meaning under the Insurance Act, 1938. The notification is effective from 16th January, 2025.

Specified premises designation for hotel accommodation: standardized opt in/opt out declarations determine GST treatment for premises.
The amendment substitutes the definition of specified premises, qualifying a premises as specified where prior year hotel accommodation supply exceeded the stated per unit threshold, or where a registered supplier or registration applicant files an opt in declaration within prescribed periods; it adds Annexures VII-IX prescribing opt in and opt out declaration forms, requires separate filings per premises, and sets filing windows and post registration timelines for the declarations.

SGST amendment expands covered supplies to include food inputs linked to fortified rice premix, effective retroactively.
The Government amends the Table in G.O.(P) No.156/2017/TAXES by inserting "(c) food inputs for (a) above" after the entry for "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," effective retrospectively from 16 January 2025.

Gene therapy classification added to GST schedule; revised definition of pre-packaged and labelled commodities affects compliance obligations.
Amendment inserts Gene Therapy into the notification Schedule as a new entry and replaces the Explanation's clause (ii) with a definition of "pre-packaged and labelled" commodities intended for retail sale in packages not exceeding 25 kg or 25 litres, pre-packed as per the Legal Metrology Act where the package or label must bear required declarations; the notification is effective from 16th January, 2025.

GST amendment: Fortified Rice Kernel explicitly classified and packaging definition for retail commodities clarified under legal metrology.
The amendment adds Fortified Rice Kernel (FRK) as a distinct entry in the GST schedule and appends FRK to an existing cereal description, thereby explicitly classifying FRK for GST purposes; it also substitutes the Explanation to define "pre-packaged and labelled" as retail packages not exceeding 25 kg or 25 litres that must bear the declarations required under the Legal Metrology Act, 2009 and rules.

Specified premises definition clarified to align with notification clause, altering GST rate notification application from next fiscal year.
The notification substitutes Explanation item (c) in Notification No. 17/2017-State Tax (Rate) so that "specified premises" shall have the meaning assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-State Tax (Rate), effective from 1 April 2025, under the authority of the Himachal Pradesh Goods and Services Tax Act.

Amendment to GST rate notification: exclusions added for body corporates and composition taxpayers from specified entries.
The notification amends the Table of the State tax rate notification to exclude bodies corporate from the class described as "Any person" at serial number 4, column (3), and to exclude persons who have opted for the composition levy from the class described as "Any registered person" at serial number 5AB, column (4); changes are made under the State GST statutory authority to narrow the scope of those entries.

State GST amendment revises tariff wording, adds nil rate cover for Motor Vehicle Accident Fund insurance, and defines insurer.
The amendment modifies the State GST rate schedule by substituting "transmission or distribution" for "transmission and distribution" in a tariff entry, inserting a nil rate entry for insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums, and adding a training partner approved by the National Skill Development Corporation to an exemption list. It omits a listed item effective from the first day of April next year and inserts a statutory definition of "insurer" consistent with the Insurance Act.

Specified premises designation for hotel accommodation: opt in and opt out declarations determine GST classification and compliance.
Amendment redefines specified premises for a financial year by three criteria: prior year hotel accommodation supply exceeding a per unit per day value threshold; a declaration filed by a registered supplier during the pre financial year window; or a declaration filed by an applicant for registration within fifteen days of registration acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats, requiring separate filings per premises, specifying the applicable filing windows and that declarations apply to the entire financial year and subsequent years unless changed.

GST rate increase: specified state tax entry's rate raised, altering taxable treatment and effective mid-January under state amendment.
The notification amends Notification No. 8/2018-State Tax (Rate) by substituting the entry in the Table at S. No. 4, column (4) with a higher rate; the amendment is made under section 11(1) of the State GST Act on GST Council recommendations and is deemed effective from 16 January 2025.

GST exemption extension includes food inputs for fortified rice kernel supplies under government nutrition schemes.
The notification inserts "(c) food inputs for (a) above" into the Table entry for supplies of Fortified Rice Kernel (Premix) for ICDS or similar government-approved schemes, thereby extending the notification's coverage to include food inputs tied to those supplies under the State GST framework.

Gene therapy classification added; revised 'pre-packaged and labelled' definition narrows retail packaging compliance and obligations.
The notification amends the State GST rate Schedule by inserting S. No. 105A for Gene Therapy and substitutes the Explanation to define 'pre-packaged and labelled' as commodities intended for retail sale, containing not more than twenty-five kilograms or twenty-five litres, that are 'prepacked' under the Legal Metrology Act, 2009 and whose package or label must bear the declarations required by that Act; the notification is deemed to be effective from an earlier specified date.

Fortified Rice Kernel tax classification updated, adding FRK to specified GST rate lists and clarifying pre-packaging rules.
The notification adds Fortified Rice Kernel (FRK) as a tariff entry in the state GST rate schedules-identifying FRK under the lower rate list and alongside items in the mid-rate list-and replaces the Explanation's clause to define 'pre-packaged and labelled' as retail commodities in prepacked containers within the retail packaging threshold that must bear Legal Metrology Act declarations.