Exclusion for metal scrap suppliers: notification amended to exempt supplies of metal scrap from prior GST notification.
The Government amended the existing notification by inserting a proviso that its provisions shall not apply to persons engaged in the supply of metal scrap classified under Chapters 72 to 81 of the Customs Tariff schedule, thereby excluding such supplies from the notification's scope.

Taxation of metal scrap expanded to specified HSN codes applying to registered and unregistered persons from notified date.
An amendment inserts a new notification entry designating Metal scrap under specified HSN classifications and states that the entry applies to any unregistered person and any registered person; the change is notified under the Meghalaya GST framework and takes effect on the stated effective date.

Renting of immovable property other than residential dwelling now specified under state tax rate notification, applicable to registered and unregistered persons.
Insertion of entry 5AB into the State Tax (Rate) notification to cover services by way of renting of any immovable property other than residential dwelling, specifying applicability to any unregistered person and any registered person; amendment effected under sub section (3) of Section 9 of the State GST Act and modifying Notification No. 13/2017-State Tax (Rate); effective from 10th October 2024.

Helicopter seat-share passenger transport rate set at reduced state tax, subject to no input tax credit restrictions.
The notification amends the State Tax (Rate) schedule by inserting a new item for transportation of passengers by air in a helicopter on seat share basis taxed at 2.5%, subject to the condition that credit of input tax charged on goods used in supplying the service has not been taken; related table cross-references are adjusted and the amendment is effective from 10th October 2024.

GST entry insertion for metal scrap extends tax applicability to registered and unregistered persons, effective soon.
Amendment to the State Tax (Rate) notification inserts a Table entry for chapter/heading codes 72-81 described as Metal scrap, applicable to "Any unregistered person" and "Any registered person," effected under sub-section (3) of Section 9 of the Arunachal Pradesh Goods and Services Tax Act, 2017 and taking effect on the notification's stated commencement date.

Supply of metal scrap excluded from specified state GST notification, removing that notification's applicability to such suppliers.
The notification inserts a proviso excluding supplies of metal scrap (as classified in the Customs Tariff schedule) from the earlier state tax notification, meaning that the notification's provisions shall not apply to persons engaged in such supplies. The amendment is effected under the authority of section 23(2) of the Sikkim Goods and Services Tax Act and takes effect from the stated commencement date, changing the applicability of the state tax notification for metal scrap suppliers.

Waiver of interest and penalties: specified registered persons may qualify by making payment by the notified deadline.
Notification fixes dates for qualifying payments for waiver of interest and penalties under Section 128A of the Sikkim GST Act: registered persons with a notice, statement or order may pay by 31.03.2025; persons with a notice under section 74 whose tax is re determined pursuant to appellate direction under section 75 may pay within six months of the re determination order (treated as an order under section 73). The notification is effective from 1 November 2024.

Arunachal Pradesh updates GST schedules to list specific medicines, reclassify extruded snacks, and allocate motor vehicle seats.
Amendments adjust Arunachal Pradesh State GST rate schedules by inserting Trastuzumab Deruxtecan, Osimertinib, and Durvalumab in the 2.5% list; adding HS 1905 90 30 to the 6% list for extruded or expanded savoury or salted products (excluding specified snack pellets); expanding the 9% schedule description to include extruded or expanded savoury or salted products and substituting the seats entry to cover 9401 (other than 94011000 or 94012000) and related parts with exclusions; and inserting HS 94012000 for motor vehicle seats in the 14% schedule. Effective 10 October 2024.

Biometric Aadhaar authentication commencement under Kerala GST rules notified; rule two has been appointed to come into force.
Rule two of the Kerala Goods and Services Tax (Second Amendment) Rules, 2024 is appointed to commence on the appointed date, bringing into force the amendment's provisions enabling biometric-based Aadhaar authentication under the Kerala GST framework, thereby fixing the operative date for implementation and use of biometric Aadhaar authentication for GST compliance and verification under the State's amended rules.

Biometric Aadhaar authentication: Kerala notifies commencement date for specified GST amendment provisions to take effect.
The Government of Kerala appoints the 8th day of October, 2024 as the date on which clause (iv) and (v) of rule 2 and rule 3 of the Kerala Goods and Services Tax (Third Amendment) Rules, 2023 shall come into force, under the power conferred by clause (a) of sub rule (2) of rule 1; the notified provisions relate to biometric based Aadhaar authentication as recommended by the Goods and Services Tax Council.

Anti-profiteering examination requests will cease under the GST framework, ending scrutiny of price reductions linked to tax benefits.
Goa appoints 1 April 2025 as the date from which the Authority under section 171 of the Goa Goods and Services Tax framework will cease accepting requests to examine anti-profiteering concerns. The discontinued mechanism concerns whether input tax credits availed by a registered person, or a tax-rate reduction, have resulted in commensurate price reductions for goods or services. The appointment is deemed effective from 30 September 2024.

Anti-profiteering examination now assesses whether input tax credit and tax-rate benefits produce commensurate reductions in supply prices.
Anti-profiteering jurisdiction is vested in the Principal Bench of the Appellate Tribunal to examine whether a registered person has passed on the benefit of input tax credits or tax-rate reductions through a commensurate reduction in the prices of goods or services supplied. The empowerment operates under the Goa goods and services tax framework, read with the Central Goods and Services Tax Act.

Natural gas tax classification updated to create distinct supply categories and differential VAT treatment for CGD-supplied sales.
Amendment substitutes the existing Natural Gas entry and inserts S.No. 3A and 3B to create distinct VAT categories: Natural Gas (other than 3A/3B) at the replaced rate; Natural Gas (CNG and domestic/commercial PNG) and Natural Gas (PNG to industrial units) at lower rates when sold by an authorised CGD entity through a CGD network up to the specified daily consumption per customer. It clarifies that 'authorized CGD entity' and 'CGD network' have the meanings given by the Petroleum and Natural Gas Regulatory Board, and takes effect the day after issuance.

Commencement of Odisha GST Amendment Act provisions: staged activation of specified sections with differing commencement dates.
The State Government, exercising the power conferred by sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2024, appoints different commencement dates for specified provisions: Sections 3 and 5 to commence on 1st October, 2024, and Sections 2 and 4 to commence on 1st April, 2025, by administrative notification issued by the Finance Department.

Commencement of Haryana GST Amendment establishes staggered enforcement for specified ordinance sections under the Haryana GST Act.
The Governor, invoking commencement powers under the Haryana Goods and Services Tax (Amendment) Ordinance, 2024, appoints separate operative dates so that certain listed sections come into force on an earlier date and a broader set of listed sections is brought into force on a later date, effectuating phased implementation of the Ordinance through a state executive notification.

E-way bill exemption for transport of turmeric, chilli and raisins for job work and storage within state.
The notification inserts an entry exempting Turmeric, Chilli (Genus: Capsicum) and Raisins from the requirement to generate an E-way bill when transported within the State of Maharashtra for purposes of job work or for storage and warehousing, with no consignment value limit, under the powers conferred by rule 138 of the Maharashtra GST Rules.

Optional GSTR-1A amendments integrate corrected outward supplies into GST returns, input tax credit, compliance, and tax-payment processes.
Optional FORM GSTR-1A permits a registered person, after filing FORM GSTR-1 and before filing FORM GSTR-3B for the same period, to add omitted outward-supply particulars or amend particulars reported for that period. The facility operates without late fee, does not permit amendment changing the recipient GSTIN, and its information is reflected in FORM GSTR-3B. Supplier additions and amendments are made available in the next open FORM GSTR-2B, while FORM GSTR-2A incorporates data from FORM GSTR-1A.

Sunset provision for Section 171 examinations: Authority stops accepting requests to probe input tax credit or rate pass through.
The notification appoints the 1st day of April, 2025 as the date from which the Authority under Section 171 shall not accept any request to examine whether input tax credits availed or reductions in tax rates have resulted in commensurate reductions in the prices of goods or services supplied by a registered person; the measure takes effect on publication in the Official Gazette.

Anti profiteering: Principal GST Appellate Tribunal bench empowered to scrutinize price pass through after tax credits or rate cuts.
Empowers the Principal Bench of the GST Appellate Tribunal to determine whether input tax credits or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services supplied by registered persons, thereby enabling the bench to examine compliance with the anti profiteering regulatory objective from the stated effective date.

Commencement of Haryana GST Amendment: section 34 from 1 October 2024; sections 2 and 9 from 1 April 2025.
The Governor appoints commencement dates for provisions of the Haryana Goods and Services Tax (Amendment) Ordinance, 2024: 1 October 2024 for the provision corresponding to section 34, and 1 April 2025 for the provisions corresponding to sections 2 and 9, by executive notification under the HGST Act, 2017.