GST exemptions for electricity, R&D, education affiliation and skill-development services broadened; vocational council name updated.
The notification inserts exemptions for services ancillary to electricity transmission and distribution (metering, testing, connection and billing activities); exempts research and development services supplied by government entities or notified research institutions when paid by grants; exempts affiliation services by educational boards to government-run schools; and lists services by specified national skill development bodies as exempt; it also replaces the name National Council for Vocational Training with National Council for Vocational Education and Training. These amendments take effect from 10 October 2024.

GST on helicopter seat-share passenger transport introduced with input tax credit restriction; notification establishes applicable conditions and numbering change.
A new Table entry (ivb) is inserted for transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat share basis, subject to the specified GST rate and conditional on the credit of input tax charged on goods used in supplying the service not having been taken; the amendment also inserts the new item reference into existing item numbering and takes effect from the commencement date stated in the notification.

TDS on metal scrap: registered recipients of scrap from other registered persons are brought within TDS coverage.
The notification amends the TDS coverage by inserting clause (d) to include any registered person receiving supplies of metal scrap from another registered person and substitutes the proviso so that the notification does not apply to supplies between the persons specified under the enumerated clauses except for the person referred to in clause (d).

GST registration exemption narrowed for reverse-charge supplies; suppliers of metal scrap are excluded from the exemption.
Notification 24/2024 amends Notification No. 5/2017 Central Tax to provide that the registration exemption for persons whose entire supplies are subject to the reverse charge mechanism shall not apply to persons engaged in the supply of metal scrap classified under the Customs Tariff chapters covering metals and metal articles, the amendment being effected under the Central GST Act and brought into force from the stated commencement date.

Reverse charge liability expands to renting of non-residential property from an unregistered person under Uttar Pradesh GST.
A new entry was inserted for service by way of renting of any property other than a residential dwelling, where the supplier is an unregistered person and the recipient is a registered person. The amendment expands the Uttar Pradesh GST reverse charge liability framework and takes effect from 10 October 2024.

GST exemption entries expanded for electricity-related services, research grants, affiliation services, and skill development nomenclature updates.
Services incidental or ancillary to electricity transmission and distribution, research and development services funded by specified grants, and affiliation services provided to government-controlled schools are brought within the nil-rate exemption structure. The skill development entry is also revised to align with the National Council for Vocational Education and Training nomenclature, with corresponding substitutions in paragraph 2. The amendment takes effect from 10 October 2024.

Helicopter passenger transport on seat-share basis gets concessional GST rate subject to no input tax credit condition.
Uttar Pradesh GST rate notification is amended to insert a concessional entry for transportation of passengers by air in a helicopter on a seat-share basis. The entry prescribes a rate of 2.5% and applies only where input tax credit on goods used in supplying the service has not been taken. The related cross-reference in the table is also updated, and the amendment takes effect from 10 October 2024.

Service exemptions for electricity-distribution ancillaries, grant-funded R&D, educational affiliation, and national skills services now recognised.
The amendment adds nil-rated exemptions for: services incidental to electricity transmission and distribution (including metering equipment on rent, meter/transformer/capacitor testing, releasing connections, shifting meters/service lines, issuing duplicate bills); research and development services against grants supplied to government entities or institutions notified under the Income Tax Act (provided notification exists at time of supply); affiliation services by educational boards to government-established schools; and consolidated exemptions for services by National Skill Development and related bodies in relation to national skill programmes and qualifications. It also renames the vocational council to National Council for Vocational Education and Training. Effective 10th October 2024.

Renting of non-residential property: new GST table entry covers services by unregistered and registered persons.
Insertion of a new Table entry 5AB designates "Service by way of renting of any property other than residential dwelling" and records in the Table's columns the applicability as "Any unregistered person" and "Any registered person," thereby adding parallel entries for unregistered and registered providers of that rental service.

Supply of metal scrap classification now specifically covered; notification excludes inter-party supplies except for that metal scrap recipient.
The notification is amended by inserting clause d to cover registered persons receiving metal scrap under Chapters 72-81 of the Customs Tariff Act from other registered persons, and by substituting a proviso clarifying that the notification does not apply to supplies between persons specified under the cited clauses, except the person referred to in clause d; effective from 10th October, 2024.

Service by way of renting non residential property added to notification, specifying tax liability entries for registered and unregistered persons.
The notification amends the Meghalaya GST Table by inserting an entry designating service by way of renting of any property other than residential dwelling and adding corresponding entries in the columns showing "Any unregistered person" and "Any registered person" as the relevant entries for tax-liability designation; the amendment takes effect from the tenth day of October, 2024.

GST exemption expansion for specified electricity, research grant, education affiliation and national skill development services.
The Meghalaya SGST notification amends exempted services by inserting exemptions for services incidental to transmission and distribution of electricity, research and development services supplied against grants to notified research institutions or government entities, and affiliation services by educational boards to government-established schools; it also substitutes and expands exemptions for vocational and skill development services to cover specified national skill entities and standardises the nomenclature to "National Council for Vocational Education and Training."

GST rate amendments expand lower rate drug listings and reclassify extruded snack products and vehicle seats under revised tariff entries.
State GST notification amends multiple rate schedules: it inserts three named pharmaceutical products into the 2.5% list; adds an entry for extruded or expanded savoury or salted products into the 6% schedule; broadens the 9% description to include extruded or expanded savoury or salted snack pellets and substitutes the seats entry to exclude certain headings while covering other seats and parts; and inserts a 14% entry for seats of a kind used for motor vehicles. The amendments commence in October 2024.

Helicopter seat-share passenger transport GST treated as taxable with restricted input tax credit and updated cross-reference.
The notification inserts a new entry for transportation of passengers by air in a helicopter on a seat-share basis, assigning it concessional taxable treatment and conditioning that input tax credit on goods used in supplying the service has not been taken; it also amends an existing cross-reference to include the new entry and comes into force on 10 October 2024.

Exclusion for metal scrap suppliers: notification amended to exempt supplies of metal scrap from prior GST notification.
The Government amended the existing notification by inserting a proviso that its provisions shall not apply to persons engaged in the supply of metal scrap classified under Chapters 72 to 81 of the Customs Tariff schedule, thereby excluding such supplies from the notification's scope.

Taxation of metal scrap expanded to specified HSN codes applying to registered and unregistered persons from notified date.
An amendment inserts a new notification entry designating Metal scrap under specified HSN classifications and states that the entry applies to any unregistered person and any registered person; the change is notified under the Meghalaya GST framework and takes effect on the stated effective date.

Renting of immovable property other than residential dwelling now specified under state tax rate notification, applicable to registered and unregistered persons.
Insertion of entry 5AB into the State Tax (Rate) notification to cover services by way of renting of any immovable property other than residential dwelling, specifying applicability to any unregistered person and any registered person; amendment effected under sub section (3) of Section 9 of the State GST Act and modifying Notification No. 13/2017-State Tax (Rate); effective from 10th October 2024.

Helicopter seat-share passenger transport rate set at reduced state tax, subject to no input tax credit restrictions.
The notification amends the State Tax (Rate) schedule by inserting a new item for transportation of passengers by air in a helicopter on seat share basis taxed at 2.5%, subject to the condition that credit of input tax charged on goods used in supplying the service has not been taken; related table cross-references are adjusted and the amendment is effective from 10th October 2024.

GST entry insertion for metal scrap extends tax applicability to registered and unregistered persons, effective soon.
Amendment to the State Tax (Rate) notification inserts a Table entry for chapter/heading codes 72-81 described as Metal scrap, applicable to "Any unregistered person" and "Any registered person," effected under sub-section (3) of Section 9 of the Arunachal Pradesh Goods and Services Tax Act, 2017 and taking effect on the notification's stated commencement date.

Supply of metal scrap excluded from specified state GST notification, removing that notification's applicability to such suppliers.
The notification inserts a proviso excluding supplies of metal scrap (as classified in the Customs Tariff schedule) from the earlier state tax notification, meaning that the notification's provisions shall not apply to persons engaged in such supplies. The amendment is effected under the authority of section 23(2) of the Sikkim Goods and Services Tax Act and takes effect from the stated commencement date, changing the applicability of the state tax notification for metal scrap suppliers.