GST amendments exempt certain electricity services, research grant-funded R&D, educational affiliation and vocational training services from tax.
The amendment inserts new entries granting a Nil rate to specified services: ancillary electricity distribution services (metering, testing, connection and billing activities); research and development services supplied against grants from government entities or notified research institutions (subject to notification at time of supply); affiliation services by educational boards to government schools; and a clarified, expanded set of vocational training and skill development services provided by national skill bodies and recognized/accredited entities. The notification also updates the vocational council's name and is deemed effective from 10 October 2024.

GST amendment adds cancer medicines, extruded savoury snacks, and seat tariff changes, effective retroactively from October 10, 2024.
Amendment inserts three pharmaceutical products into the 12.5% schedule; adds a 6% tariff entry for extruded or expanded savoury or salted products under 1905 90 30; expands the 9% snack pellet description and substitutes the seating classification to exclude certain subheadings and seats used in aircraft or motor vehicles; and adds a 14% entry for motor vehicle seats under 94012000, with the amendment effective retroactively from 10 October 2024.

Metal scrap supplies between registered persons now fall within the amended GST notification, effective from 10 October 2024.
The notification amends the prior finance notification by adding a clause covering supplies of metal scrap (as per the Customs Tariff) received by one registered person from another registered person, and by substituting a proviso to exclude supplies between specified categories of persons while excepting the newly described recipient; the amendment is effective from 10 October 2024.

GST rate for helicopter seat-share transport prescribed; input tax credit barred for goods; notified with retrospective effect.
Insertion of a new taxable entry for transportation of passengers by air in a helicopter on a seat-share basis into GST-SRO-11, assigned a specified GST rate and conditional on non-availability of input tax credit for goods used in supplying the service; cross-references in the table are updated. The amendment is notified as effective retrospectively from 10 October 2024 under powers conferred by the Jammu and Kashmir GST Act, 2017.

Renting of immovable property outside residential dwellings added to notification, changing treatment of registered and unregistered persons under JK GST.
Inserts serial 5AB into the SRO-GST-13 Tax (Rate) Table to cover Service by way of renting of any immovable property other than residential dwelling, with the adjacent columns identifying "Any unregistered person" and "Any registered person" as the persons concerned; amendment made under sub-section (3) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017 and effective from 10th October, 2024.

GST tax determination for later financial years uses notices, differentiated penalties, and payment-based closure mechanisms.
Tax determination for financial year 2024-25 onwards is governed by section 74A for unpaid or short-paid tax, erroneous refunds, and wrongly availed or utilised input tax credit. Notices must generally be issued within forty-two months, and orders within twelve months, subject to a limited extension. Penalties differ between ordinary defaults and fraud, wilful misstatement, or suppression. In ordinary cases, payment of tax and interest before notice prevents notice and penalty, while payment within sixty days after notice avoids penalty. Fraud cases permit conclusion on payment of tax, interest, and specified penalties at pre-notice, post-notice, or post-order stages.

Deemed commencement makes a GST notification retrospective, rendering its provisions operable from an earlier effective date.
An erratum to a Commercial Taxes and Registration Department notification adds a deeming provision declaring that the referenced notification shall be deemed to have come into force from an earlier date, thereby retroactively altering the notification's effective date and confirming that its provisions operate from that prior date.

Examination of input tax credit pass-through barred from the appointed date, authority to stop accepting such requests.
The State government appoints a sunset date after which the designated authority will not accept requests to examine whether input tax credits availed or tax rate reductions resulted in commensurate reductions in the price of goods or services supplied, and declares the notification to be deemed in force from an earlier specified date.

Input Tax Credit Rectification: special procedure lets registered persons apply electronically to correct GST demand orders where credit is now eligible.
Notifies a special rectification procedure allowing registered persons, who have not appealed, to electronically apply for correction of GST demand orders that confirmed wrong availment of input tax credit where that credit is now eligible; the original ordering authority will review the application, decide and issue a rectified order within a prescribed period, upload a summary in the prescribed statutory form where rectification is made, and must follow natural justice if the rectification adversely affects the person.

Commencement of GST Amendment provisions: specified sections deemed in force on 27 September 2024 and 1 November 2024.
The State Government, exercising the commencement power under clause (b) of sub section (2) of Section 1 of the Madhya Pradesh Goods and Service Tax (Third Amendment) Act, 2024, notifies that Sections 6, 34 and 36 are deemed to have come into force on 27 September 2024, and that Sections 2 to 5, 7 to 29, 30 to 33 and 35 are deemed to have come into force on 1 November 2024, thereby formally fixing the operative commencement dates for those provisions.

Extension of STE status permits IPL to import urea on government account under amended import policy until next fiscal deadline.
Amendment extends the Special Trading Entity status of Indian Potash Limited to permit importation of agricultural-grade urea on Government account under the ITC(HS) urea entry, effected by amending the import policy condition in Schedule I of ITC (HS) 2022; all prior terms and procedural requirements under the Foreign Trade Policy remain applicable.

Disclosure of taxpayer information: Chief Secretary (IT) authorized to receive income-tax data for beneficiary identification under NCT Delhi welfare schemes.
The Central Government notifies the Additional Chief Secretary (IT), Department of Information & Technology, Government of National Capital Territory of Delhi, as the authorised recipient for sharing income-tax information to identify eligible beneficiaries under NCT Delhi social welfare schemes.

Rules of origin compliance updated by replacing certificate references with proof of origin across the customs framework.
The Customs (Administration of Rules of Origin under Trade Agreements) Amendment Rules, 2025 amend the 2020 rules by substituting the word "certificate" with "proof" in the definition clause, in provisions relating to declaration and verification of origin, and in the procedural clauses in rule 3 and rule 6. Form I is also amended by replacing the reference to "CoO" with "proof of origin". The amended rules take effect on publication in the Official Gazette.

Anti-dumping duty on soft ferrite cores from China PR imposed to counter dumped imports and protect domestic industry.
Imposition of anti-dumping duty on Manganese Zinc soft ferrite cores under tariff item 8505 11 10 originating in or exported from China PR, based on designated authority findings of dumping and material injury. The notification prescribes differentiated duty rates for specified producers and other imports, limits the product scope to listed geometries and lengths, requires payment in Indian currency, defines CIF value as assessable value under the Customs Act, and ties the rate of exchange for calculation to the Government's notified rate with the bill of entry date as relevant.

Commencement of GST amendment: specified sections commence on notification date while others are deemed commenced earlier.
The notification appoints commencement dates under the Puducherry Goods and Services Tax (Amendment) Act, 2025: sections 6, 30, 36 and 38 shall come into force on the date of publication of the notification in the Official Gazette, while sections 2-5, 7-29, 31-35 and 37 are deemed to have come into force on the 1st day of November, 2024.

Commencement of Puducherry GST amendment rules: specified amendment provisions appointed to come into force under statutory power.
Appoints commencement dates for specified provisions of the Puducherry Goods and Services Tax (Amendment) Rules, 2024: Rules 23, 26 and 31 are to come into force on the eleventh day of February, 2025; Rules 7, 36 and clause (ii) of rule 37 are to come into force on the first day of April, 2025, under the statutory power conferred by the Puducherry Goods and Services Tax Act, 2017.

Late fee waiver for delayed GSTR reconciliation filings: excess late fee waived if reconciliations filed by stipulated deadline.
Waiver of excess late fees is granted for registered persons who failed to furnish the reconciliation statement in Form GSTR-9C with Form GSTR-9 for financial years 2017-18 to 2022-23, provided the reconciliation statement is subsequently furnished by the stipulated final date in 2025; the waiver applies only to amounts in excess of the late fee payable up to the date of furnishing the annual return, and no refunds will be made for late fees already paid.

Temporary identification number mechanism established to enable payment obligations where full GST registration is not required.
The amendment creates a rule authorising the proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, recorded in Part B of the substituted FORM GST REG-12. FORM GST REG-12 is replaced with a two part order form: PART A for temporary registration/suo moto registration with required personal, address and optional bank details and a direction to apply for full registration within a prescribed period; PART B for grant of temporary identification number with corresponding details. Orders will be copied to the corresponding central/state jurisdictional authority.

Anti-dumping duty on vacuum insulated stainless steel flasks to counter dumped imports and protect domestic industry.
Anti-dumping duty is imposed on vacuum insulated flasks and other vacuum vessels of stainless steel from China PR (tariff items 9617 00 11, 9617 00 12, 9617 00 90) after findings of dumping and material injury to the domestic industry. The measure defines covered products and exclusions, specifies the duty rate per unit and currency in the Table, and provides that the duty is levied for five years, payable in Indian currency with exchange rate and conversion date determined by Government notification and the bill of entry date.

Provisional anti-dumping duty on aluminium foil imports from China imposed to counteract dumped imports and protect domestic industry.
Provisional anti-dumping duty imposed on aluminium foil up to 80 micron (excluding foil below 5.5 micron for non-capacitor use) originating in or exported from China PR, based on preliminary findings of dumping, material injury to the domestic industry, and causal link. Duties are set as USD amounts per metric ton differentiated by named sampled producers, non-sampled cooperative producers, and imports from or exported via other countries; specified product exclusions are listed. The duty is payable in Indian currency using notified exchange rates and is effective for six months from Gazette publication unless earlier varied.