Refund restrictions for construction services now expressly cover property sales involving land or undivided land-share value.
Refund of unutilised input tax credit is amended by substituting the description of construction services covered by the relevant exclusion. It covers construction of a complex, building or part thereof intended for sale where the amount charged includes land value or an undivided share of land. The exclusion does not apply where the entire consideration is received after the required completion certificate or first occupation, whichever is earlier.

Reverse charge treatment for Government services now separately places Indian Railways within the applicable Government-department services entry.
Reverse charge liability for specified Government services is amended to include the Ministry of Railways (Indian Railways) in the relevant Government-department services entry and exclude it from the separate Central Government services entry. The amendment to Notification No. 13/2017-State Tax (Rate) takes effect from 20 October 2023.

Governmental Authority services receive SGST exemption for essential civic functions, while specified exemptions extend to Indian Railways.
Tripura SGST exemption framework is amended to grant a nil-rate exemption, without conditions, for Chapter 99 services supplied to a Governmental Authority for water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. Specified existing exemption entries are also revised to include the Ministry of Railways (Indian Railways) alongside the Department of Posts. The changes take effect from 20 October 2023.

Concessional passenger transport taxation limits input tax credit to the applicable concessional rate on same-business input services.
Tripura restricts input tax credit for specified passenger transport services taxed at the concessional State tax rate of 2.5%. If input services in the same line of business bear State tax at a higher rate, credit is available only up to the tax paid or payable at 2.5% on those input services, and excess credit cannot be claimed. The notification also revises a licensing-related betting and gambling service description and omits specified service and classification entries.

Specified actionable claims enter the Tripura GST rate schedule, while prior related entries are omitted from the schedule.
Tripura GST rate schedule is amended to insert a Schedule IV entry for specified actionable claims involving betting, casinos, gambling, horse racing, lottery, or online money gaming. Earlier Schedule IV entries relating to serial numbers 228 and 229 are omitted. Undefined expressions in the rate notification are to have the meanings assigned under the Tripura SGST Act, CGST Act, and IGST Act. The amendments take effect from 1 October 2023.

Revisional authority appointment under Andhra Pradesh GST law takes effect for specified State tax officers from 1 November 2023.
The Andhra Pradesh Government appoints the Commissioner of State Tax and the Joint Commissioner of State Tax, as notified by the Chief Commissioner of State Tax, as Revisional Authority under the Andhra Pradesh Goods and Services Tax Act, 2017. The notification modifies earlier orders and takes effect from 1 November 2023, formalising the designated revisional jurisdiction of the specified State tax officers from that date.

Effective date amendment: insertion of a new start date for a special procedure, deemed retroactively applicable to earlier notification.
The notification inserts the words "with effect from 1st day of January 2024" after the phrase prescribing the special procedure in notification No. 44/GST-2 (29th August 2023) and deems that insertion to have been effective from 29th August 2023, thereby modifying the temporal operation of the special procedure under the statutory delegation exercised by the executive.

Refund of input tax credit for imitation zari thread is limited to polyester or plastic film inputs under Uttar Pradesh GST.
A further amendment to the Uttar Pradesh GST refund notification inserts a new entry for imitation zari thread or yarn made out of metallised polyester film or plastic film under tariff heading 5605. The explanation limits refund of input tax credit to polyester film or plastic film only. The amendment is deemed to have come into force from 20 October 2023.

GST notification amendment revises the government recipient category in the table and gives retrospective effect.
The Uttar Pradesh Goods and Services Tax notification substitutes the entry against Sl. No. 6 in the relevant table to cover Central Government, excluding the Ministry of Railways, State Government, Union territory, or local authority. The amendment is issued under sub-section (3) of Section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 and is deemed effective from 20 October 2023.

GST exemption for millet flour preparations added for non-prepackaged and unlabelled food products.
GST exemption is amended to insert a Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled, under tariff heading 1901. The entry is added after serial number 94. The amendment is issued in public interest on the recommendation of the Council and is deemed to have come into force from 20 October 2023.

GST treatment for construction of complex or building intended for sale is amended to clarify land-value inclusion and exclusion rules.
Amendment to an existing Uttar Pradesh GST notification revises the opening description of the taxable supply covered by the notification. The substituted wording covers construction of a complex, building, or part thereof intended for sale to a buyer, where the amount charged includes the value of land or an undivided share of land, while preserving the exclusion for cases where the entire consideration is received after completion certificate, where required, or after first occupation, whichever is earlier. The amendment is stated to have retrospective effect from 20 October 2023.

GST exemption notification amended to include Indian Railways in one entry and exclude it from another service category.
Services supplied by the Central Government under the Uttar Pradesh Goods and Services Tax exemption notification were amended to expand and refine the coverage relating to specified public service providers. The entry against serial number 5 was modified to include the Ministry of Railways (Indian Railways) after the Department of Posts, and the corresponding entry at serial number 5A was amended to exclude the Ministry of Railways (Indian Railways) from the specified description. The amendment was given retrospective effect from 20 October 2023.

Annual return filing exemption relieves eligible registered persons from submitting annual returns for the specified financial year.
Registered persons with aggregate turnover up to two crore rupees in the financial year 2022-23 are exempt from filing the annual return for that year. The exemption is issued under the first proviso to section 44 of the Telangana Goods and Services Tax Act, 2017, on the Council's recommendations, and is deemed effective from 31 July 2023.

Biometric Aadhaar authentication for GST registration requires applicants to attend designated centres for identity and original-document verification.
Biometric-based Aadhaar authentication for Gujarat GST registration applicants is conducted through Facilitation Centres designated for specified jurisdictional offices. Applicants must attend the centre mapped to their relevant State Tax unit for biometric authentication, photograph capture and verification of original documents corresponding to documents uploaded with the registration application. Centres are allocated across Ahmedabad, Gandhinagar, Mehsana, Vadodara, Surat, Bhavnagar, Rajkot, Junagadh and Gandhidham. The location-specific verification framework takes effect from 7 November 2023.

Account Aggregator designation enables sharing of taxpayer information from GST common portal based on consent.
Notification designates Account Aggregator as an authorized system with which the GST common portal may share taxpayer information based on consent, defining Account Aggregator as a non-banking financial company operating under the applicable regulatory directions governing Account Aggregators and specifying the effective date of the designation.

Commencement of Mizoram GST Amendment Act: majority provisions commence later while specified provisions commence earlier by notification.
The Governor, exercising power under sub section (2) of section 1 of the Mizoram Goods and Services Tax (Amendment) Act, 2023, appoints different commencement dates: the bulk of the Act's provisions (excluding a specified subset) are to come into force on a later appointed date, while the specified subset of provisions is to come into force on an earlier appointed date; the appointments are effected by State notification.

Notification amendment updates GST rate references and trade policy definitions, effective retrospectively from July.
The State GST rate notification is amended to substitute the opening paragraph reference from "paragraph 4.41" to "paragraph 4.40" and to replace Explanation definitions: Foreign Trade Policy is defined as the Foreign Trade Policy, 2023 notified by the Government of India, and Handbook of Procedures is defined as the Handbook of Procedure notified by the Government of India; the amendments are made effective retrospectively from 27th July 2023.

GST rate amendment adds specified goods and revises schedule entries, changing state tax treatment and retrospective application.
Amendment modifies the Chhattisgarh State Tax (Rate) schedules by inserting un-fried or un-cooked snack pellets manufactured through extrusion, fish soluble paste, Linz-Donawitz (LD) slag, and imitation zari thread or yarn into specified rate entries, substitutes the metallised yarn description to exclude imitation zari thread or yarn, and expands the toasted bread entry to include the inserted snack pellets, with the changes stated to operate retrospectively.

GST charging mechanism amendment clarifies forward-charge period and non-reversion to reverse-charge for specified financial years.
The notification amends Annexure III of the State GST rate notification by substituting the words "during the Financial Year ____ under forward charge" with "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," thereby confining the forward-charge reference to supplies that remained under forward charge and did not revert to reverse charge. The amendment is deemed to have come into force from 27th July, 2023.

Tax rate amendment: Satellite launch services added to state GST rate notification, effective from late July.
Notification No. 07/2023 substitutes the entry at serial number 19C in Notification No. 12/2017-State Tax (Rate) with "Satellite launch services." The State Government issued the amendment on the recommendations of the Council and declared it to be deemed in force from 27th July, 2023.