Commencement of Amendment Rule 2 notified to take effect on a specified date, initiating its operative compliance effects.
The State government, exercising statutory powers, notifies that rule 2 of the Odisha Goods and Services Tax (Amendment) Rules, 2024, shall come into force on 27th September, 2024 by S.R.O. notification, thereby fixing the effective date for the rule and initiating its operative compliance effects.

Tax Collection at Source rate reduced for intra state supplies; electronic commerce operators to collect TCS at the lower rate.
The notification amends the earlier state GST notification to substitute the existing TCS rate described as "half per cent" with a lower specified rate for Tax Collection at Source on intra state taxable supplies effected through electronic commerce operators, enacted under the state's GST statutory power on the GST Council's recommendation. It further stipulates that the amended rate is deemed to have come into force from a specified earlier commencement date, so that electronic commerce operators are to collect TCS at the reduced rate from that date.

GST exemption for specific railway services and conditional nil-rating for defined long-term low-value accommodation.
Amendment inserts nil-rated entries for specified Ministry of Railways services to individuals, inter-zone/division services, and SPV-Ministry infrastructure and maintenance arrangements; and adds a conditional nil-rated accommodation entry for low-value, minimum-duration long-term stays while excluding student residences and hostel/camp/PG style accommodation from a related entry.

Pre-packaged labeling exclusion: agricultural farm produce in packages over specified weight or volume not treated as pre-packaged.
The notification inserts a proviso to exclude the supply of agricultural farm produce in packages exceeding a specified weight or volume from the scope of the expression "pre-packaged and labelled", notwithstanding the Legal Metrology Act, 2009 and rules, with the amendment effective retrospectively from a specified date in July 2024.

GST rate adjustments reclassify cartons, milk cans and solar cookers and exclude large farm packages from 'pre packaged' rules.
The notification amends Kerala GST tariff entries by inserting cartons, milk cans of iron/steel/aluminium, and solar cookers into Schedule II and by revising Schedule III entries to exclude those cartons and to reclassify milk cans and solar cookers among specified headings; it adds "; parts thereof" to brooders. A proviso to the Explanation after Schedule VII provides that supplies of agricultural produce in packages over 25 kilogram or 25 litre shall not be regarded as 'pre packaged and labelled'. The changes are deemed effective from 15 July 2024.

Input tax credit distribution: amended rules mandate monthly pro rata allocation, separate treatment of eligible and ineligible credits.
Amendments require an Input Service Distributor to distribute monthly available input tax credit in the same month and report it in FORM GSTR-6, ensure distributed amounts do not exceed available credit, attribute credit only to recipients to whom the input service is attributable, and, where multiple recipients exist, distribute credit pro rata based on recipients' turnover in the State or Union territory during the relevant period; eligible and ineligible credit and different tax heads must be distributed separately and adjustments via debit/credit notes must be reflected in FORM GSTR-6.

Appointment of Advance Ruling Authority member: new Additional Commissioner named, replacing predecessor; committee to operate from Commissioner's office.
The Government appointed Sri N. Sai Kishore, Additional Commissioner (ST) (Grade-I), as Member of the Telangana State Authority for Advance Ruling in place of Sri S.V. Kasi Visweshwar Rao, made under the powers conferred by the Telangana GST statute and rules. The committee shall function from the Office of the Commissioner of State Tax, Telangana, Hyderabad, and the Commissioner of Commercial Taxes is directed to take necessary action to implement the appointment.

Qualification relaxation for Technical Member appointments allows Commercial Tax Department gazetted officers to qualify temporarily.
The Government relaxes the seniority qualification for appointment as Technical Member (State) in State Benches of the Goods and Services Tax Appellate Tribunal by allowing officers of the Commercial Tax Department of Gujarat who have completed long service as Gazetted Officers to qualify for a limited ten-year period, and substitutes the designation Joint Commissioner in place of the earlier specified senior designation; all other eligibility conditions under the appointing provision remain applicable.

Rajasthan GST enforcement powers enable designated DRI officers to investigate, assess, recover tax and enforce penalties statewide.
Specified DRI & EO officers are empowered to perform Rajasthan GST functions across the State, including tax determination, return scrutiny, assessment, investigation, inspection, search and seizure, summons, recovery, penalties, detention and confiscation proceedings. Most powers require prior written permission of the Director General, while specified functions are vested directly in that office. DRI & EO officers cannot initiate action on the same issue where Commercial Taxes Department proceedings against the taxable person have already begun under the identified scrutiny, assessment, or tax-determination provisions.

Commencement dates set for Madhya Pradesh amendment: certain provisions effective 1 October, others effective 1 April next year.
The State Government, exercising its power to appoint commencement dates under the Madhya Pradesh (Second Amendment) Act, 2024, notifies staged commencement: certain provisions to commence on 1 October 2024 and the remaining specified provisions to commence on 1 April 2025, by administrative notification issued by the Commercial Tax Department in the name of the Governor.

Commencement of GST amendment: section 4 to commence on 1 October 2024; sections 2 and 3 on 1 April 2025.
Appoints commencement dates for provisions of the Gujarat Goods and Services Tax (Amendment) Act, 2024: 1 October 2024 for section 4 and 1 April 2025 for sections 2 and 3, under the commencement power in sub section (2) of section 1 of the Amendment Act, issued as a State tax notification by the Finance Department.

Extension of notification validity: Punjab GST notification continued in force by executive amendment for public interest.
The Governor, invoking powers under section 3 of the Punjab Goods and Services Tax Act, 2017, has directed that Notification No. S.O.2/P.A.5/2017/S.3/2024 (dated 1 January 2024) shall be further valid until the newly specified terminal date, the extension being made on the satisfaction that it is necessary in the public interest and formalized by the Department of Excise and Taxation.

Revisional Authority powers under section 108 conferred on specified Punjab GST officers, defining scope and jurisdiction.
The Commissioner of State Tax, Punjab, by virtue of powers under the Punjab Goods and Services Tax Act, 2017, supersedes a prior notification and confers specified revisional authority powers: Additional Commissioners may revise orders of Joint Commissioners statewide; Joint Commissioners may revise orders of Deputy Commissioners statewide; and Deputy Commissioners may revise orders of Assistant Commissioners and State Tax Officers within their division. The notification takes effect on publication in the Official Gazette.

Commencement date amendment in Punjab GST notification makes a later stated date read as earlier effective date retroactively.
Amendment substitutes the commencement date in para 4 of the earlier Punjab GST notification by replacing the originally stated date with a different calendar date under authority of section 148, on Council recommendation, and declares that the notification shall be deemed to have come into force on and with effect from the original earlier commencement date.

GST exemption amendments expand nil-rated railway and accommodation services while refining exclusions for student and hostel stays.
Amendments are made to the Andhra Pradesh GST exemption notification, effective from 15 July 2024, inserting nil-rated entries for specified Railway services, inter-zone and inter-division railway services, and SPV-related infrastructure services. The accommodation services entry is revised by removing a heading reference and excluding student residences, hostels, camps and paying guest accommodations. A new nil-rated entry is introduced for accommodation services valued at not more than twenty thousand rupees per person per month, subject to a minimum continuous supply period of ninety days.

Qualification relaxation for Technical Member appointments allows Goa Commercial Tax Gazetted officers with requisite service eligibility.
The Government of Goa relaxes the proviso to clause (d) of sub section (1) of section 110 of the Central Goods and Services Tax Act, 2017 by allowing an Officer of the Commercial Tax Department of Goa with at least twenty five years of Government service as a Gazetted Officer to qualify for appointment as Technical Member (State) in State Benches of the GST Appellate Tribunal; this relaxed qualification applies for a limited period and all other conditions of clause (d) remain applicable.

GST rate amendments: paper cartons, milk cans, solar cookers and farm produce packaging classification revised under Andhra Pradesh rules.
Amends the Andhra Pradesh GST rate notification by inserting specified goods in Schedule II at 6%, including cartons, boxes and cases of paper or paper board, milk cans made of iron, steel or aluminium, and solar cookers, while making corresponding exclusions and substitutions in Schedule III at 9%. It also inserts a proviso stating that agricultural farm produce supplied in packages exceeding 25 kilogram or 25 litre is not treated as pre-packaged and labelled notwithstanding the Legal Metrology Act, 2009. The notification comes into force on 15 July 2024.

Agricultural farm produce packaging exemption clarified for goods above the pre-packaged and labelled threshold.
The notification amends the existing Andhra Pradesh GST exemption notification by inserting a proviso clarifying that agricultural farm produce supplied in packages of more than 25 kilogram or 25 litre is not treated as pre-packaged and labelled, notwithstanding the Legal Metrology Act, 2009 and the rules made thereunder. The amendment takes effect from 15 July 2024.

GST advance ruling framework: reconstituted membership takes effect for statutory administration, superseding the earlier departmental arrangement.
The Tamil Nadu Authority for Advance Ruling is constituted under the Tamil Nadu Goods and Services Tax Act, 2017, superseding the earlier notified membership arrangement. Its membership comprises an Additional Commissioner of GST and Central Excise, Audit-II, effective from 31 July 2024, and a Joint Commissioner (State Tax), effective from 28 December 2023.

Qualification relaxation for Technical Member appointments permits Bihar Commercial Tax Gazetted officers with requisite long government service to qualify.
The Governor of Bihar relaxes the statutory qualification for appointment as Technical Member (State) in the State Benches of the GST Appellate Tribunal by replacing the requirement of completion of twenty five years in Group 'A' or equivalent with a qualification limited to officers of the Bihar Commercial Tax Department who have completed at least twenty five years of government service as Gazetted Officers, for a ten year period; all other conditions in clause (d) of sub section (1) of section 110 of the Central GST Act remain applicable.