Exemption under Section 10(46) for Uttaranchal Board: specified incomes exempt subject to non-commercial and filing conditions.
Exemption is granted to Uttaranchal Board of Technical Education, Roorkee for specified incomes including government grants and subsidies; statutory fees, fines and penalties; sales of application forms and educational material; disposal of assets and sale of scrap; rent from let-out properties; royalty or licence fees for technical knowledge and infrastructure; and interest on bank deposits. The exemption is conditional on non-engagement in commercial activity, stability of activities and income nature during the financial year(s), and compliance with the prescribed return-filing requirement; it is applicable retrospectively to the relevant assessment year.

Tariff value fixation updates import valuation for edible oils, metals and precious metals, altering applicable entry categories.
The Central Board of Indirect Taxes and Customs amends the principal tariff-value notification by substituting revised Tables 1-3 that set tariff values for specified imported goods, including listed edible oils, brass scrap, areca nut and defined categories of gold and silver; the entries distinguish product forms and applicability and the revised tables take effect from the stated commencement date, with cross-reference to the principal notification and its latest amendment.

Accommodation supply threshold clarified: certain per person monthly stays with minimum continuous tenure treated under nil rate provision.
The amendment inserts nil rated entries for specified Chapter 99 services by Indian Railways and between its zones/divisions, and for SPV infrastructure use and related maintenance services during concession periods. It renumbers and adds an explanatory carve out excluding student residences, hostels, camps and paying guest accommodations from a particular accommodation entry, and inserts a new Heading 9963 entry treating accommodation services below a per person monthly value supplied for a minimum continuous period as nil rated. The notification takes immediate effect.

Pre-packaged and labelled exclusion: agricultural produce in large packages not treated as pre-packaged under amended notification.
The notification amendment inserts a proviso excluding supplies of agricultural farm produce in packages above a specified threshold from the definition of pre-packaged and labelled, notwithstanding the Legal Metrology Act and rules, and states that this change takes immediate effect.

GST rate classification changes: reclassification and exclusions for cartons, milk cans, solar cookers, and packaging rules.
The notification amends GST rate schedules by inserting and substituting entries to reclassify cartons of paperboard, milk cans of iron, steel or aluminium, and solar cookers between the lower and higher rate schedules; it adds parts to brooders, excludes certain milk cans from specific classifications, and qualifies domestic-purpose entries to exclude solar cookers. A proviso to the Explanation clarifies that supply of agricultural produce in packages over twenty-five kilogram or twenty-five litre is not treated as "pre-packaged and labelled." The changes take immediate effect.

GST exemptions for specified railway services and conditional accommodation supplies clarified under state notification.
The notification amends the Haryana GST schedule to insert nil-rated entries for specified Indian Railways services (platform tickets, retiring/waiting rooms, cloak rooms, battery car services), inter-zone/division railway services, and SPV services related to use and maintenance of SPV infrastructure during concession. It revises an accommodation entry by deleting a heading reference, adds an exclusion for student residences and similar lodging, and creates a conditional nil-rated entry for accommodation supplied for a minimum continuous period subject to a per-person monthly value cap.

Special Additional Excise Duty on petroleum crude increased by amendment, effective mid July, altering prior tariff notification.
Amendment to Notification No. 18/2022-Central Excise substitutes the tariff table entry for the specified serial number to impose a revised Special Additional Excise Duty of Rs. 7000 per tonne on production of petroleum crude; the amendment is promulgated under statutory excise and finance powers and takes effect from 16 July 2024.

Pre-packaged labelling exclusion for large agricultural produce packages narrows labeling obligations under the GST notification amendment.
The amendment adds a proviso to clause (ii) of the Explanation to notification No.36/ST-2 clarifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages containing quantities exceeding the small-package threshold shall not be considered as a supply within the scope of the expression "pre-packaged and labelled"; the amendment is effective from the fifteenth day of July, 2024.

GST classification amendments alter treatment of cartons, milk cans and solar cookers, refining scope and exclusions under GST rules.
Amendments reclassify specified goods by inserting cartons of corrugated and non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers into Schedule II and adjust Schedule III entries to exclude those cartons, milk cans and to include solar cookers and certain stoves, while adding parts of brooders; an Explanation proviso excludes agricultural farm produce packaged over twenty-five kilogram or twenty-five litre from being treated as "pre-packaged and labelled."

GST exemption for specified railway services and low-value accommodation supplies with minimum continuous stay conditions.
The amendment to Bihar SGST Notification No. 12/2017 inserts Nil-rated entries for specified Ministry of Railways services to individuals, inter-zone/division Railway services, and SPV-to-Ministry-of-Railways infrastructure-use and maintenance services during concession periods. It revises the accommodation services entry by adding an exclusion for student residences and hostel/camp/PG-type accommodations and creates a Nil-rated entry for low-value accommodation supplied for a continuous minimum ninety-day period per person.

GST amendments for railway services and specified accommodation: new nil-rated entries and conditional accommodation exemption.
The notification adds nil-rated entries for: services by Ministry of Railways to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); services between Railway zones/divisions; and SPV arrangements allowing use of SPV-owned infrastructure and reciprocal maintenance services. It also amends the accommodation entry by deleting a cross-reference, adding Explanation 2 to exclude student residences and hostels/camps/PGs, and inserting a nil-rated entry for accommodation services with value less than or equal to twenty thousand rupees per person per month supplied for a minimum continuous period of ninety days.

Pre-packaged and labelled exclusion: bulk-packaged agricultural produce beyond prescribed thresholds excluded from labelling scope under Bihar GST.
The notification inserts a proviso excluding the supply of agricultural farm produce in packages above prescribed bulk thresholds from the scope of the expression pre-packaged and labelled, notwithstanding the Legal Metrology Act and rules.

Treatment of agricultural produce packaged over threshold: such packages excluded from being 'pre-packaged and labelled' for GST.
The notification amends the Explanation to the Schedule in Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act, 2009 and rules, the supply of agricultural farm produce in package(s) containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of the expression 'pre-packaged and labelled'. This amendment is effective from 15 July 2024.

GST rate amendments reclassify cartons, milk cans and solar cookers and exempt large agricultural packages from prepackaged rule.
The notification amends Bihar SGST rate schedules by inserting specific tariff entries into Schedule II to subject cartons (4819 10, 4819 20), milk cans of iron, steel or aluminium (7310, 7323, 7612, 7615), and solar cookers (7321 or 8516) to the 6% schedule, and by substituting and adjusting Schedule III entries to reclassify other 4819 goods to the 9% schedule while adding exclusions and wording changes for milk cans and solar cookers. It also inserts a proviso excluding agricultural produce packages over twenty five kilogram or twenty five litre from the definition of "prepackaged and labelled."

GST rate classifications updated: specific goods reallocated and packaging proviso narrows pre-packaged labelling scope under GST regime.
The notification amends State GST rate schedules by inserting tariff entries that place cartons and cases of corrugated and non-corrugated paperboard, milk cans of iron, steel or aluminium, and solar cookers into the lower-rate group and correspondingly excluding or reallocating those items from higher-rate entries; it also adds parts of brooders and clarifies domestic-purpose exclusions for solar cookers. A proviso states that agricultural produce packaged in quantities greater than 25 kilogram or 25 litre is not to be treated as "pre-packaged and labelled" under the Legal Metrology Act. The amendments are effective from 15 July 2024.

GST notification amendment expands nil-rated railway services and refines exemptions for certain accommodation services under state GST law.
The amendment inserts Chapter 99 entries treating specified Ministry of Railways services-platform tickets, retiring/waiting rooms, cloakroom services, battery-operated car services, inter-zone/division supplies, and SPV-Ministry infrastructure use and maintenance during concession periods-as nil rated, and revises the accommodation entry by omitting a heading reference, adding an explanatory exclusion for student residences and hostels/camps/PGs, and introducing a nil-rated accommodation category subject to a per-person per-month value cap and minimum continuous supply period.

Packaging threshold exemption for agricultural produce excludes large-package supplies from 'pre-packaged and labelled' classification under GST.
The Government inserts a proviso excluding supplies of agricultural farm produce packed in containers above a large-size threshold from being treated as 'pre-packaged and labelled' goods for Karnataka GST purposes, notwithstanding the Legal Metrology Act and its rules, thereby altering the GST classification of such large-package agricultural supplies.

GST rate amendments broaden product classifications and alter packaging and labelling applicability under state provisions.
The notification amends GST schedules by adding specified cartons, milk cans (iron, steel, aluminium) and solar cookers to the 6% list, reclassifying related paperboard cartons into the 9% list, inserting "parts thereof" and other exclusions for milk cans and solar cookers, and exempting agricultural farm produce packages over 25 kilogram or 25 litre from being treated as "pre-packaged and labelled" under the Legal Metrology Act.

GST exemption for specified railway services and certain low value long term accommodations clarified, with exclusions for student and hostel lodging.
The notification adds Nil tax entries for specified services of the Ministry of Railways including platform tickets, retiring/waiting rooms, cloak rooms and battery operated car services; inter zonal/divisional Railway services; and SPV arrangements allowing use and maintenance of SPV infrastructure during concession periods. It also amends accommodation entries by removing a prior heading reference, adding an exclusion for student residences and hostels, and creating a Heading 9963 entry exempting low value accommodation supplied for a continuous minimum stay of ninety days.

Exclusion of agricultural farm produce from pre-packaged and labelled classification; changes labeling scope for larger packages.
The notification inserts a proviso excluding the supply of agricultural farm produce in packages exceeding a specified quantity from the scope of the expression "pre-packaged and labelled", notwithstanding the Legal Metrology Act and its rules; the amendment is made under section 11 of the Rajasthan GST Act on the Council's recommendation and takes effect on 15th July, 2024.