Exemptions for utilities, R&D grants, education affiliation, and vocational skill services expand effective October ten.
The notification amends CGST Rate notification 12/2017 by exempting services incidental to transmission and distribution of electricity supplied by utilities; exempting research and development services against grants from Government Entities or notified research institutions; exempting affiliation services by educational boards to government schools; expanding exemptions for services by NSDC, NCVET, recognized Awarding Bodies, Assessment Agencies and accredited Training Bodies for specified national skill programmes; and substituting the Council's name to National Council for Vocational Education and Training, effective 10 October 2024.

Exempted supply of services: IGST exemptions expanded for specified airline, electricity, R&D and educational services with conditions.
The notification amends IGST exemption entries to exempt import of services by an Indian establishment of a foreign airline when provided without consideration, subject to Ministry of Civil Aviation certification, reciprocity and payment of GST where applicable on transport; exempts electricity transmission and distribution ancillary services such as metering equipment rental and testing; exempts R&D services against grants by government entities or notified research institutions provided the institution is notified at time of supply; and exempts affiliation services by educational boards to government schools, while updating vocational council nomenclature. Effective 10 October 2024.

UTGST exemptions expanded for specific electricity, research, educational affiliation and national skill development services.
Adds zero-rate UTGST exemptions for: ancillary electricity distribution services including metering equipment on rent and meter testing; research and development services supplied against grants by a Government Entity or notified research institutions, provided notification exists at time of supply; affiliation services by educational boards or similar bodies to government-established schools; and specified skill-development services supplied by National Skill Development Corporation, the National Council for Vocational Education and Training, recognized awarding and assessment bodies, and accredited training bodies in relation to national skill programmes and certified qualifications. Also substitutes the name of the vocational council throughout the notification.

Tax rate for helicopter seat-share passenger transport established, subject to restriction on input tax credit for goods.
An amendment inserts a new entry for transportation of passengers by air in a helicopter on a seat-share basis, prescribing a specific CGST rate and conditioning the supply on non-availability of input tax credit on goods used in providing the service; cross-references in the Table are adjusted and the amendment takes effect from the notified commencement date.

Helicopter passenger transport seat-share now attracts IGST at reduced rate with input tax credit condition.
A new entry inserts transportation of passengers by air in a helicopter on a seat-share basis into the IGST rate table under serial number 8, with the tax rate prescribed and conditioned on non-availment of input tax credit on goods used in supplying the service; the cross-reference in item (vii) is amended to include the new entry and the change comes into force on the stated commencement date.

Transportation of passengers by helicopter on seat share basis added to UTGST list, subject to input tax credit condition.
The UTGST rate schedule is amended to insert a new entry for transportation of passengers by air in a helicopter on a seat share basis, taxable under the UTGST framework, provided that input tax credit on goods used in supplying the service has not been taken; the amendment also updates the cross reference in item (vii) and is effective from 10 October 2024.

Reverse charge on metal scrap shifts tax liability to registered recipients when suppliers are unregistered.
Amendment adds metal scrap to the reverse charge mechanism so that where metal scrap is supplied by an unregistered person, the registered recipient is liable to pay tax; this change amends Notification No. 4/2017 Central Tax (Rate) and comes into force as stated in the notification.

Reverse charge on metal scrap: recipient-registered liability for supplies from unregistered suppliers under IGST amendment.
Amendment to Notification No. 4/2017-Integrated Tax (Rate) inserts a new entry making the recipient liable under the reverse charge mechanism for supplies described as "Metal scrap" classifiable under chapters 72-81 when the supplier is an unregistered person and the recipient is a registered person, effective from the notification's stated commencement date.

Reverse charge liability on metal scrap supplies where supplier is unregistered and recipient is registered now applies under UTGST.
The amendment inserts a new entry in Notification No. 4/2017-UTGST Rate treating supplies of metal scrap (tariff headings 72-81) as liable under the reverse charge mechanism where the supplier is unregistered and the recipient is registered, shifting tax payment responsibility to the recipient, effective from the notification's commencement date.

GST rate changes: select oncology drugs added to lower-rate list; extruded snacks and motor vehicle seats reclassified.
Amendment to the CGST rate schedule inserts three oncology drugs into the lower-rate list, adds an entry for extruded or expanded savoury or salted products to the intermediate-rate list while expanding the description of un-fried or un-cooked snack pellets to include such products, and revises tariff descriptions and separate entries to reclassify seats used for motor vehicles into a higher-rate schedule; the changes are effected under statutory rate-notification powers and take effect on the stated effective date.

IGST rate amendment adds oncology medicines and reclassifies snack and seat tariff entries altering tax rates.
Amendment to the IGST rate schedule inserts specified oncology medicines into the 5% list; adds an extruded or expanded savoury product heading at 12%; expands the extrusion snack description in the 18% schedule; substitutes the non-motor-vehicle seats entry in the 18% schedule; and inserts a distinct motor vehicle seats entry in the 28% schedule, with the amendments altering tariff classifications and applicable IGST rates.

UTGST Rate Amendments add specified medicines and food products and revise seat classifications across tax schedules.
UTGST rate schedules are amended: 2.5% schedule adds Trastuzumab Deruxtecan, Osimertinib, Durvalumab; 6% schedule inserts extruded or expanded savoury or salted products under 1905 90 30; 9% schedule expands snack pellet description to include extruded or expanded savoury or salted products and substitutes the seats entry to cover 9401 seats other than specified subheadings, excluding aircraft and motor vehicle seats; 14% schedule adds seats of a kind used for motor vehicles under 9401 20 00. Amendments commence on the notified date.

Adaptation of central GST rules to Union Territory law establishes modified procedural and transitional compliance requirements.
The Central GST Rules, 2017 are applied mutatis mutandis to Ladakh with specified substitutions and modifications: replacement of textual references to the Central Rules, amendment to treatment of refund deficiency communications, revised disclosure requirements for transitional claims, mandatory electronic declaration of stock by principals and agents in FORM GST TRAN-1 within ninety days of the appointed day, and an explanatory provision that references to the central transitional provision are to be read as the corresponding union territory provision.

Input Tax Credit examination halted: authority will stop accepting requests to probe price commensurability following tax rate changes.
The Central Government, on the recommendations of the GST Council and under the proviso to sub section (2) of section 171 CGST Act, has appointed 1st April 2025 as the date from which the authority referred to in that section shall not accept any request for examination whether input tax credits availed or a reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services; the notification comes into force on publication in the Official Gazette.

Anti profiteering: Principal Bench authorised to assess whether tax credits or rate cuts reduced consumer prices.
Authorises the Principal Bench of the Appellate Tribunal to determine whether input tax credits availed by a registered person or a reduction in the tax rate have resulted in a commensurate reduction in the price of goods or services, pursuant to recommendations of the GST Council and under the statutory powers conferred on the Central Government and the Tribunal; the notification also specifies its commencement date.

Commencement of Finance Act provisions: selective sections are brought into force immediately, with remaining sections staged for later commencement.
The Central Government, exercising powers under clause (b) of sub section (2) of section 1 of the Finance (No. 2) Act, 2024, appoints the date of publication of the notification in the Official Gazette as the commencement date for sections 118, 142, 148 and 150, and appoints the 1st day of November, 2024 as the commencement date for sections 114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157, thereby implementing a staged commencement of the Act's provisions.

Commencement of Finance Act amendments: government notifies appointed days for specified sections amending the CGST Act.
Under clause (b) of sub section (2) of section 1 of the Finance Act, 2024, the Central Government issues a notification appointing separate commencement dates for provisions of the Finance Act so they take effect as amendments to the Central Goods and Services Tax Act, 2017; one provision is appointed to commence on an earlier appointed day and two other provisions on a later appointed day, effectuating staged commencement of those amendment provisions.

Goods and Services Tax Appellate Tribunal establishment confirms bench locations and district jurisdictions across states and union territories.
Establishes the Goods and Services Tax Appellate Tribunal with effect from 1 September 2023, constituting a Principal Bench at New Delhi and specified State Benches at named locations, and notifies the districts forming the jurisdiction of each bench and its sitting or circuit arrangements, with circuit locations to be operational as ordered by the President and additional sittings to be staffed by one Judicial Member and one Technical Member.

Exemption for railway services expanded; specific railway and qualified accommodation supplies now covered under GST exemption framework.
The notification inserts exempt entries under Chapter 99 for Ministry of Railways services-including sale of platform tickets, retiring/waiting rooms, cloak rooms and battery-operated car services-alongside exemptions for intra-Ministry zone/division services and SPV-Ministry infrastructure-use and maintenance arrangements. It also amends the accommodation exemption entry by removing a heading reference, adding an explanation excluding student residences and hostels, and creating a new entry exempting accommodation supplies that meet a specified value threshold and a minimum continuous supply duration.

Exemption for specified Indian Railways services and short-term accommodation subject to minimum continuous stay requirement.
Extends nil-rate IGST exemptions to specified Ministry of Railways services including platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services, inter-zone/division transfers, and SPV-related infrastructure use and maintenance services; and revises accommodation exemptions by excluding student residences and hostel-type accommodations while creating a new exemption for low-value accommodation supplied for a minimum continuous occupancy period.