Scope of taxable person narrowed: corporate bodies and composition-scheme taxpayers excluded from specified GST entries.
The notification amends two Table entries in a prior Nagaland GST notification by inserting exclusions: serial number 4 now reads Any person other than a body corporate, and serial number 5AB now reads Any registered person other than a person who has opted to pay tax under composition levy, thereby excluding corporate bodies from the first entry and composition-scheme taxpayers from the second.

GST exemption for Motor Vehicle Accident Fund insurance services; amendments to transmission wording, training partner inclusion, insurer definition.
Amendment substitutes "transmission or distribution" for "transmission and distribution" at serial 25A; inserts serial 36B exempting insurance services supplied by the Motor Vehicle Accident Fund under section 164B of the Motor Vehicles Act (Nil tax); adds item (f) to serial 69 to include a training partner approved by the National Skill Development Corporation; omits item (w) effective 1 April 2025; and inserts definition (zja) equating "insurer" with its meaning in sub section (9) of section 2 of the Insurance Act, 1938.

Specified premises designation for hotel accommodation governs opt-in and opt-out declarations and annual applicability under GST.
Amendment redefines "specified premises" for hotel accommodation suppliers to include premises that provided high-value accommodation previously, premises declared as specified by registered suppliers within the prescribed pre-financial-year window, and premises declared by applicants shortly after registration acknowledgement. It prescribes separate, premises-specific opt-in and opt-out declaration forms and filing windows, making declarations effective for the entire financial year and continuing thereafter unless reversed by the opposite declaration.

GST rate change for a specified entry enacted by state notification, taking immediate effect upon issue.
The state notification amends the TABLE of the earlier Nagaland SGST notification by substituting the entry in column (4) against S. No. 4 with a revised rate, thereby changing the taxable rate applicable to that entry; the amendment is issued under statutory authority on the Council's recommendation and is declared to have immediate effect.

GST notification amendment adds food inputs for fortified rice kernel ICDS supplies, now effective immediately.
Amendment inserts "(c) food inputs for (a) above." 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," thereby expanding the Table in the earlier GST notification; the amendment is made on Council recommendation under the enabling taxation power and takes effect immediately.

Definition of pre-packaged and labelled expanded to cover retail pre-packed goods under Legal Metrology, altering GST notification scope.
The notification inserts Gene Therapy into the Schedule by adding a new serial entry after S. No. 105 and substitutes clause (ii) of the Explanation to define pre-packaged and labelled as commodities intended for retail sale that are 'pre-packed' under the Legal Metrology Act, 2009 and require the statutory declarations on the package or a securely affixed label; the amendment takes immediate effect.

GST classification update: Fortified Rice Kernel added to specified schedules and the pre-packaged definition revised for retail goods.
The notification amends a prior Nagaland GST notification by inserting Fortified Rice Kernel (FRK) as a new entry under tariff heading 1904 at S. No. 98B in Schedule I, appending FRK to the description at S. No. 15 in Schedule III after the words commonly known as Murki, and substituting clause (ii) in the Explanation to Schedule VII to define "pre-packaged and labelled" as retail commodities up to 25 kg or 25 litre pre-packed under the Legal Metrology Act with required declarations. The amendment takes immediate effect.

Definition of specified premises amended to align with an earlier notification, changing which locations qualify under the GST notice.
The notification amends the Explanation in the earlier Rajasthan SGST notification by substituting item (c) so that specified premises "has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification F.12(56)FD/Tax/2017-Pt-I-49 dated 29.06.2017," thereby aligning the definition across notifications and setting the amendment to come into force from the notification's stated commencement date.

Forward Charge on sponsorship services: body corporates excluded from broad "any person" cover; composition taxpayers preserved.
Amendment limits the scope of two entries in an existing GST notification by excluding body corporate from the phrase "Any person" at serial 4, thereby subjecting supplies by body corporates (notably sponsorship services) to alternate treatment under the Forward Charge, and by excluding persons who opted for the composition levy from the phrase "Any registered person" at serial 5AB, preserving composition taxpayers' special treatment.

GST exemption for Motor Vehicle Accident Fund contributions covers insurer payments from third party motor insurance premiums.
The amendment inserts an exempt entry for services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988, where such services are against contributions made by insurers out of premiums collected for third party motor vehicle insurance, and specifies nil tax entries for that service.

GST rate amendment: state substitutes the notified rate for used vehicle sales, effective immediately under statutory powers.
The State Government, acting under section 11(1) of the Rajasthan Goods and Services Act, 2017 and on the Council's recommendation, amends a prior notification by substituting the entry in the Table against S. No. 4, column (4) with the entry "9%"; the amendment takes effect immediately.

Concessional GST on food inputs extended to inputs for specified food preparations, applying immediately under amended notification.
The notification amends the prior notification by inserting "(c) food inputs for (a) above" after the Fortified Rice Kernel (Premix) supply entry, thereby extending the concessional 5% GST rate to food inputs used in the specified food preparations for ICDS or similar schemes. The amendment is issued under the State's taxation power and comes into force immediately.

GST classification: Fortified Rice Kernel added to tariff schedules and labelling definition tightened for pre-packaged goods.
The amendment adds Fortified Rice Kernel (FRK) to the Goa GST tariff schedules and revises the Explanation to define "pre-packaged and labelled" as commodities intended for retail sale in packages not exceeding 25 kg or 25 litre that are 'pre-packed' under the Legal Metrology Act, 2009, with the package or label required to bear the declarations mandated by that Act and its rules, the notification taking immediate effect.

Tax rate amendment updates the notification to substitute a revised rate entry for the specified taxable item.
Amendment to an existing GST notification substitutes the tax rate entry in the notification table for the item listed at serial number 4 by replacing the entry in column (4) with a new rate entry, issued under the Haryana Goods and Services Tax Act, 2017 on the recommendation of the Council.

GST notification amendment expands listed supplies to include food inputs tied to approved ICDS fortified rice kernel programs.
Amendment adds the words and symbols "(c) food inputs for (a) above" in the Table against serial number 1, column (3) of notification No.111/ST-2 (dated 18th October, 2017), immediately 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," thereby expanding the listed supplies covered by that row.

Goods classification expanded to include gene therapy; definition of pre-packaged and labelled retail goods revised to align with legal metrology.
The notification amends the Schedule by inserting Gene Therapy as a newly listed item and replaces the Explanation's clause on "pre-packaged and labelled" goods to mean commodities intended for retail sale that are pre-packed as defined under the Legal Metrology Act and whose package or securely affixed label must bear the declarations required by that Act and its rules.

GST classification: Fortified Rice Kernel added to lower and standard rate schedules; pre-packaged labelling defined.
A notification amends the state GST schedule to add Fortified Rice Kernel (FRK) under tariff heading 1904 and to include FRK in an existing schedule entry, and substitutes the Explanation clause to define "pre-packaged and labelled" as retail commodities up to 25 kg or 25 litre pre-packed as per the Legal Metrology Act with required package or label declarations.

Definition of specified premises updated by amendment; cross-reference aligns GST notification definitions, taking effect soon.
The amendment substitutes item (c) of the Explanation in notification No.52/ST-2 to define specified premises by reference to the meaning assigned in clause (xxxvi) of paragraph 4 of notification No.46/ST-2, thereby aligning the term across notifications; the change is made under the powers conferred by sub section (5) of section 9 of the Haryana GST Act and takes effect from the commencement date stated in the instrument.

Exclusion from notification: body corporates and persons opting for composition levy are excluded from specified GST categories.
The Table of Notification No. 48/ST-2 (30 June 2017) is amended to insert two textual exclusions: serial number 4 is qualified to exclude bodies corporate from the category "Any person," and serial number 5AB is qualified to exclude registered persons who have opted to pay tax under composition levy from the category "Any registered person." These changes refine which persons fall within those specified entries under the notification.

GST amendments revise transmission/distribution wording, add zero-rated Motor Vehicle Accident Fund insurance and NSDC-approved training partners.
Amendment revises a GST notification by replacing "transmission and distribution" with "transmission or distribution", inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund under the relevant service headings, adding approved training partners as an eligible category, omitting a listed item effective from a specified future date, and adding a definition equating "insurer" with its meaning under the Insurance Act.