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.

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.

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.

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.

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.

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.

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.

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.

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.