Specified premises definition for hotel accommodation redefined; opt in/out declarations and annual filing windows now prescribed.
The notification amends the definition of Specified premises to include premises meeting a preceding financial year value threshold for hotel accommodation or those declared as specified premises by a registered person within the prescribed filing window, or by registration applicants within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats, requires separate filing per premises, sets the filing window on or after 1 January but not later than 31 March of the preceding financial year, and provides that declarations apply for the whole financial year and continue to subsequent years unless changed.

Definition of specified premises clarified: aligns meaning to clause in prior State Tax (Rate) notification, effective next fiscal.
The State, under sub section (5) of section 9 of the Goods and Services Tax Act, substitutes item (c) in the Explanation of the existing tax rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017 State Tax (Rate). The amendment is made on recommendations of the GST Council and shall take effect from 1 April 2025.

GST rate notification amendment updates the definition of specified premises by cross-reference to the linked rate notification.
The State Government of Sikkim amends Notification No. 17/2017-State Tax (Rate) by substituting the definition of "specified premises" in the Explanation. The substituted term is aligned with clause (xxxvi) of paragraph 4 of Notification No. 11/2017-State Tax (Rate), dated 28 June 2017, and the amendment takes effect from 1 April 2025.

Definition of specified premises amended to align with prior notification, altering GST scope and effective April 1, 2025.
The notification substitutes the Explanation's item (c) in Bihar State Tax (Rate) notification No. 17/2017 so that "specified premises" adopts the meaning assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017, and states the amendment takes effect from 1 April 2025 under the authority of sub section (5) of section 9 of the Bihar GST Act, 2017.

Specified premises definition updated to adopt cross reference clause; substitution effective from 1 April 2025.
The notification substitutes item (c) in the Explanation to redefine specified premises by adopting the meaning given in clause (xxxvi) of paragraph 4 of an earlier notification, thereby linking the term's definition across the two instruments; the amendment is made under the Meghalaya GST Act and takes effect on the 1st day of April, 2025.

Specified premises definition revised under GST rules, aligning electronic commerce operator provisions and effective next fiscal year.
This amendment to Notification No. 17/2017-Central Tax (Rate) substitutes item (c) in the Explanation to define "specified premises" by reference to clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), aligning terminology with that provision and implementing GST Council recommendations regarding electronic commerce operators; the amendment takes effect from the 1st day of April, 2025.

Definition of specified premises updated to align notifications, clarifying scope for electronic commerce operators effective from April.
Amendment to notification No. 14/2017-Integrated Tax (Rate) replaces the Explanation's item (c) so that specified premises carries the meaning assigned in clause (xxxvi) of paragraph 5 of notification No. 08/2017-Integrated Tax (Rate), thereby aligning definitions for the purposes of provisions affecting electronic commerce operators; enacted under sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 and effective from 1st April, 2025.

Specified premises definition redefined in UTGST amendment, aligning it with prior notification clause and effective from April.
The amendment substitutes item (c) of the Explanation in the Union Territory GST rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate); the substitution takes effect from 1 April 2025.

Exclusion of certain taxpayers from state GST rate notification: bodies corporate and composition taxpayers now excluded.
Amendment to Notification No. 13/2017-State Tax (Rate) adds exclusions in the Table: at serial number 4, the words "other than a body corporate" are inserted after "Any person"; at serial number 5AB, the words "other than a person who has opted to pay tax under composition levy" are inserted after "Any registered person", thereby excluding bodies corporate and composition scheme taxpayers from those respective entries.

Reverse charge liability narrowed by excluding body corporates and composition levy taxpayers from key GST entries.
The Sikkim State Tax rate notification was amended to refine reverse charge liability. In the entry for services supplied by any person, the words "other than a body corporate" were inserted after "Any person," excluding body corporates from that category. The amendment also inserted the words "other than a person who has opted to pay tax under composition levy" after "Any registered person," thereby excluding composition levy taxpayers from the relevant reverse charge entry.

Eligibility for State GST rate: exclusions for bodies corporate and composition taxpayers now specified by amendment.
The notification amends Notification No. 13/2017-State Tax (Rate) by inserting exclusions in the Table: for serial number 4, "other than a body corporate" is added after "Any person", and for serial number 5AB, "other than a person who has opted to pay tax under composition levy" is added after "Any registered person", thereby excluding bodies corporate and composition scheme electors from the corresponding rate entries.

Exclusion of specified taxpayers: notification narrows GST rate applicability to exclude bodies corporate and composition taxpayers.
The notification amends the Table of the earlier GST rate notification by inserting limiting phrases: at serial number 4 it adds "other than a body corporate" after "Any person", and at serial number 5AB it adds "other than a person who has opted to pay tax under composition levy" after "Any registered person", thereby restricting the applicability of those entries.

Reverse charge mechanism excludes body corporates and composition taxpayers from applicability under amended CGST rate notification.
The Central GST rate notification is amended to exclude body corporate from the class described as "Any person" at serial number 4, and to exclude persons who have opted for the composition levy from the class described as "Any registered person" at serial number 5AB, thereby narrowing the reverse charge mechanism's applicability.

Reverse charge mechanism narrowed to apply to any person other than a body corporate under IGST notification.
Inserts the words "other than a body corporate" after "Any person" in column (3) against serial number 5 of Notification No. 10/2017-Integrated Tax (Rate), thereby excluding bodies corporate from the class of recipients captured by that IGST reverse charge entry; amendment effected by Notification No. 07/2025-Integrated Tax (Rate), dated 16 January 2025, pursuant to GST Council recommendations.

Reverse charge mechanism scope narrowed to exclude body corporates and composition taxpayers under Union Territory GST rate notification.
The notification amends the UTGST rate table to exclude specified classes from reverse charge coverage: it inserts "other than a body corporate" after "Any person" at serial number 4, column (3), and inserts "other than a person who has opted to pay tax under composition levy" after "Any registered person" at serial number 5AB, column (4), thereby removing body corporates and composition-scheme taxpayers from the respective entries' applicability under the UTGST rate provisions.

Extension of GSTR-8 filing deadline: December month returns now due by January twelfth under state GST rules.
The Commissioner, under the proviso to section 52(4) read with section 168 of the West Bengal GST Act and on the Council's recommendation, extends the time for furnishing FORM GSTR-8 for December 2024 until 12 January 2025, under sub section (4) of section 52 read with rule 67 of the West Bengal GST Rules, 2017; the notification is deemed effective from 10 January 2025.

Amendment to State GST rate notification narrows transmission wording, adds motor accident fund exemption and insurer definition.
The notification amends the Gujarat State GST rate schedule by substituting "transmission and distribution" with "transmission or distribution" for a specified entry, inserting an exemption entry for services of the Motor Vehicle Accident Fund related to third party motor insurance, adding approved National Skill Development Corporation training partners to a beneficiary list, omitting a listed item in paragraph 2 effective from the specified date, and inserting a statutory definition of "insurer" adopting the Insurance Act meaning.

GST exemption amendment expands insurance, transmission, and skill-training entries under the Sikkim rate notification.
The amendment revises exemption entries under the Sikkim GST notification by substituting "transmission or distribution" for "transmission and distribution," inserting a nil-rated exemption for insurance services provided by the Motor Vehicle Accident Fund, and extending an exemption entry to a training partner approved by the National Skill Development Corporation. It also omits one definition item from 1 April 2025 and inserts a definition of "insurer" by reference to the Insurance Act, 1938.

GST exemption for Motor Vehicle Accident Fund insurance services clarified; insurer definition and training partner inclusion updated.
The notification amends the state GST rate schedule by substituting "transmission or distribution" for "transmission and distribution" at serial 25A; inserting serial 36B to exempt services of insurance provided by the Motor Vehicle Accident Fund funded by insurers' contributions for third-party motor insurance with nil state tax; adding as item (f) at serial 69 a training partner approved by the National Skill Development Corporation; omitting item (w) from paragraph 2 and inserting a definition that "insurer" has the meaning in subsection (9) of section 2 of the Insurance Act, 1938.

GST exemption for Motor Vehicle Accident Fund insurance clarified; transmission or distribution wording and insurer definition amended.
The notification amends the GST schedule by substituting "transmission or distribution" for "transmission and distribution," inserting a nil rated entry exempting insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor premiums, adding a training partner approved by the National Skill Development Corporation to listed services, omitting a listed item effective from the first day of April next year, and defining "insurer" consistent with the Insurance Act.