Nil GST on specified railway services and certain longer term low value accommodations under amended UTGST rates.
The Union Territory GST rate notification is amended to prescribe nil GST on specified Ministry of Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery operated car services), on inter zone/division services within the Ministry, and on specified SPV-Ministry infrastructure use and maintenance arrangements during concession. The amendment also revises the accommodation entry by excluding student residences and hostels/camps/PG accommodations and by adding a nil-rated entry for accommodation supplied for a minimum continuous period of ninety days subject to a per person per month value condition. The amendments are effective 15 July 2024.

Pre-packaged and labelled goods classification excluded for certain large-pack agricultural produce, altering IGST exemption scope on inter-state supplies.
The amendment inserts a proviso clarifying that notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing quantities above standard retail package sizes shall not be regarded as pre-packaged and labelled for the purposes of Notification No. 2/2017-Integrated Tax (Rate), thereby refining the scope of that expression in relation to IGST treatment of inter-state supplies.

Pre-packaged and labelled classification excludes large packaged agricultural produce, altering applicability of intra-state GST exemption.
The notification amends Notification No. 2/2017-Central Tax (Rate) by inserting a proviso in the Explanation that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages containing quantity of more than twenty-five kilograms or twenty-five litres shall not be considered as a supply made within the scope of the expression 'pre-packaged and labelled'. The amendment is effective from 15 July 2024.

Packaging exclusion for agricultural produce clarifies that large packaged farm goods are outside 'pre-packaged and labelled' scope.
Inserts a proviso in the Explanation to the Schedule of Notification No. 2/2017-Union Territory Tax (Rate) specifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages exceeding the specified packaging threshold shall not be considered a supply made within the scope of the expression 'pre-packaged and labelled'. The amendment is made under section 8(1) of the Union Territory GST Act, 2017 and comes into force on the notified commencement date.

GST rate changes: reclassification of cartons, milk cans and solar cookers and clarification on farm produce packaging.
The notification amends CGST schedules by adding cartons of corrugated and non-corrugated paperboard, specified milk cans of iron, steel or aluminium, and solar cookers to the 6% schedule; narrows and amends several 9% entries to exclude those cartons and certain milk cans and to include solar cookers with wood burning stoves; and inserts a proviso that agricultural produce packaged in quantities over 25 kilogram or 25 litre shall not be treated as 'pre-packaged and labelled' under the Explanation to Schedule VII. The amendments commence on 15 July 2024.

IGST rate amendments reclassify packaging, milk cans and solar cookers, altering integrated tax treatment effective from mid July.
Amendments reclassify specified goods between the 12% and 18% IGST schedules by inserting carton and paperboard items, milk cans of iron, steel or aluminium, and solar cookers into the 12% list, restating residual paperboard entries in the 18% list to exclude the newly inserted items, specifying exclusions and inclusions for milk cans and solar cookers in related entries, and adding an Explanation proviso that agricultural farm produce in packages over 25 kilogram or 25 litre is not to be treated as pre-packaged and labelled. Effective 15 July 2024.

GST rate amendments: cartons, milk cans and solar cookers reclassified with altered UTGST rates effective from mid July.
The notification amends UTGST rate schedules to reclassify cartons and boxes of paperboard, milk cans of iron, steel or aluminium, and solar cookers into specified rate entries, adjusts related schedule entries and exclusions for parts and utensils, and inserts a proviso excluding agricultural produce supplied in packages over 25 kilogram or 25 litre from the expression "pre-packaged and labelled".

Compensation cess exemption for Unit Run Canteen supplies under heading 2202 to authorised customers takes effect.
The Central Government exempts supply of goods falling under heading 2202 by a Unit Run Canteen (URC) to authorised customers from the whole of the Goods and Services Tax Compensation Cess leviable under section 8 of the Goods and Services Tax (Compensation to States) Act, 2017. The exemption is made under powers conferred by the Central GST, Integrated GST and Compensation to States Acts on the recommendations of the Council. References to tariff item, heading, sub-heading and Chapter follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

Tax collection at source reduced for intra State e commerce supplies, lowering operator collection obligation on net value.
Amendment reduces the rate of tax collection at source to be collected by every electronic commerce operator on intra State taxable supplies by substituting the earlier rate expression with a lower rate; the obligation applies to the tax computed on the net value of intra State taxable supplies and the amendment takes effect from the date of publication in the official gazette.

Exemption from annual return filing granted for small-turnover registered persons based on Commissioner authority and Council recommendation.
Exemption from filing an annual return is provided for registered persons whose aggregate turnover in the specified financial year does not exceed a prescribed turnover threshold, issued by the Commissioner under the statutory proviso on the recommendation of the GST Council, relieving qualifying registered persons of the annual return filing requirement for that period.

Rescission of Aadhaar biometric authentication exemption restores biometric requirement under rule 8(4B) and takes immediate effect.
The Central Government rescinds the prior notification exempting biometric-based Aadhaar authentication under rule 8(4B) of the CGST Rules, thereby restoring the regulatory requirement for biometric Aadhaar authentication where applicable. The rescission preserves actions or omissions effected before its commencement and takes effect on publication in the Official Gazette.

Registration verification and new GSTR 1A amendments tighten GST reporting and streamline ITC reconciliation across returns.
Amendments revise CGST Rules to require in person photographic and original document verification for non Aadhaar registrations, introduce FORM GSTR 1A to amend outward supplies after filing GSTR 1 until filing GSTR 3B with corresponding flow into recipient statements and GSTR 2B, restate Input Service Distributor distribution rules including pro rata apportionment and separate tax type allocations, expand electronic refund procedures for post export price revisions and Canteen Stores Department quarterly refunds, standardize appellate electronic filing and withdrawal procedures, and add portal enrolment for unregistered e way bill generators.

Tax collection at source reduced for e-commerce operators, lowering the TCS rate for inter-State taxable supplies.
Amends Notification No. 02/2018-Integrated Tax to reduce the rate of tax collection at source to be collected by electronic commerce operators for inter-State taxable supplies, and extends application to other suppliers where consideration is collected by the operator; effective from date of publication in the Official Gazette.

Rate of tax collection at source amended to a lower fractional rate under Union Territory GST notification.
Amendment substitutes the words "half per cent." with the figure and words "0.25 per cent." for the rate of tax collection at source in Notification No. 12/2018-Union Territory Tax, effected by the Central Government under the powers of the Union Territory GST Act and the Central GST Act, and the amendment is to come into force from the date of its publication in the Official Gazette.

Territorial jurisdiction revised: specified tehsils removed or substituted in central tax notification altering commissioner jurisdictions.
Amendment to Table II of Notification No. 02/2017-Central Tax revises territorial entries: at serial number 7 the tehsil listing is substituted with "Neem ka Thana, Jhunjunu and" removing other localities, and at serial number 49 specified tehsils under the Kotputli-Behror district are omitted from column (3), thereby altering the territorial jurisdiction assigned to Principal Commissioners, Commissioners of Central Tax and their subordinate officers.

Jurisdictional allocation under central GST revised as districts and tehsils in Rajasthan reassigned among specified tax officer jurisdictions.
Amendment revises territorial allocation in Table II of Notification No. 02/2017-Central Tax by substituting the entries for specified serial numbers to reassign listed districts and tehsils in Rajasthan to the Alwar, Jaipur, Jodhpur and Udaipur Central Tax jurisdictions, with the substituted entries treated as deemed substitutions for jurisdictional administration under the CGST and IGST Acts.

Extension of GSTR-1 filing deadline for specified registered persons, deferring March return submission to April twelfth.
Inserts a proviso to extend the time limit for furnishing details of outward supplies in FORM GSTR-1 for registered persons required to furnish returns under subsection (1) of section 39 (excluding those covered by the proviso) for the tax period March 2024, such that the deadline is extended until the twelfth day of April, 2024; the amendment is deemed effective from the eleventh day of April, 2024.

Implementation timeline extension for special GST procedure, deferring commencement from April to mid May while keeping April effective date.
Amendment substitutes the commencement date in Notification No. 04/2024-Central Tax, extending the timeline for implementation of the special procedure for registered persons engaged in manufacturing certain goods; issued under section 148 of the Central Goods and Services Tax Act and notified as coming into force from the original commencement date.

Interest waiver: specified GST registrants receive nil interest for late GSTR 3B filing due to portal technical glitch.
Notification sets interest rate to Nil for specified registered persons required to furnish FORM GSTR-3B but unable to file by the due date due to a portal technical glitch, provided they had sufficient balance in their electronic cash ledger or electronic credit ledger or had deposited the required amount through challan; the nil interest applies from the due date of filing to the actual date of furnishing the return for the listed GSTINs and months.

Appellate Authority composition for Advance Ruling revised to specify designated central tax and union territory GST members.
Amends the composition of the Appellate Authority for Advance Ruling for Dadra and Nagar Haveli and Daman and Diu by substituting table entries to specify two designated members - a Central Tax Chief Commissioner for the relevant zone and the Commissioner (Union Territory GST) - and renumbering the subsequent entry; the amendment is effective on publication in the Official Gazette.