Withdrawal of delegated powers removes officers' authority to administer Section 78 functions under Assam GST, effective administratively.
The Order withdraws the delegated authority of the Joint Commissioner (proviso to Section 78), Deputy Commissioner (Section 78) and Assistant Commissioner (Section 78) to administer functions under Section 78 of the Assam GST Act, superseding the earlier office order and operating with effect from 7th June, 2024.

Input tax credit limitation: credit disallowed for excess state tax where the supplier charges a higher rate in same line of business.
Where a supplier of an input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on that input service in excess of the tax paid or payable at the rate of 2.5% shall not be taken; illustrative examples show the recipient may claim input tax credit only to the extent of tax attributable to the 2.5% rate on the value of the input service. The notification also substitutes specified licensing wording, omits a sub item, and deletes certain Annexure classification entries.

Effective Date Amendment shifts commencement to mid May while maintaining retrospective application under GST notification provision.
Amendment substitutes the commencement date in para 4 of Notification No. 04/2024 State Tax with a later calendar date while declaring that the notification shall be deemed effective from the earlier calendar date stated in the original notification, thereby maintaining retrospective application.

GST exemption for specified railway services and long-term low-value accommodation introduced with retroactive effect under state rate notification.
The amendment adds Chapter 99 entries exempting specified Railway services and certain SPV infrastructure-use and maintenance services from State GST with a Nil rate. It revises serial number 12 by removing a heading reference, renumbering and adding an exclusion for student residences and hostel/PG-type accommodation, and inserts serial 12A under Heading 9963 to exempt low-value accommodation supplied for a minimum continuous ninety-day period at a Nil state tax rate. The changes are effective from 15 July, 2024.

Pre-packaged and labelled classification narrowed: larger packaged agricultural produce excluded from pre-packaged scope, altering GST treatment.
A proviso amends Notification No. 2/2017-State Tax (Rate) to provide that, notwithstanding the Legal Metrology Act and its rules, supply of agricultural farm produce in packages containing more than 25 kilogram or 25 litre shall not be considered as a supply within the expression "pre-packaged and labelled"; the amendment is effective from 15th July, 2024.

GST rate amendments revise tariff classifications and exclude large-pack agricultural produce from pre-packaged labelling rules.
Amendments modify State GST rate schedules by inserting specified tariff entries for cartons, certain milk cans and solar cookers into the lower rate schedule, substituting and qualifying entries in the higher rate schedule to exclude those items, and adjusting related classificatory language; additionally, a proviso clarifies that agricultural farm produce packaged in quantities exceeding 25 kilogram or 25 litre is not to be treated as 'pre-packaged and labelled', effective from 15 July 2024.

Eligibility relaxation for Technical Member allows state commercial taxes officers with reduced tenure requirements to qualify for appointment.
Notification relaxes the proviso to clause (d) of sub section (1) of section 110 of the Central Goods and Services Tax Act, 2017 to allow an officer of the Commercial Taxes Department of Rajasthan who has completed at least fifteen years as Group A or equivalent and an overall twenty five years of government service as a Gazetted Officer to be eligible for appointment as a Technical Member (State) in State Benches of the GST Appellate Tribunal, for a period of ten years from publication.

Qualification change: Joint Commissioner now qualifies for appointment as Technical Member replacing Additional Commissioner under GST framework.
The Government of Maharashtra has specified Joint Commissioner in place of Additional Commissioner as the qualifying officer for appointment as a Technical Member (State) in the State Benches of the Goods and Services Tax Appellate Tribunal, and all other conditions in clause (d) of sub section (1) of section 110 of the Central Goods and Services Tax Act remain applicable.

GST notification amendment substitutes the operative date in a prior Uttarakhand tax notification.
Amendment was made to the Uttarakhand GST notification under section 148 of the Uttarakhand Goods and Services Tax Act, 2017, by substituting in para 4 the date "1st day of April, 2024" with "15th day of May, 2024". The notification was stated to be deemed to have come into force from 1 April 2024.

Consent-based information sharing under GST is enabled through the Public Tech Platform for Frictionless Credit notification.
The State Government notified the Public Tech Platform for Frictionless Credit as the system through which the common portal may share information on a consent basis under section 158A of the Uttarakhand Goods and Services Tax Act, 2017. The platform is described as an enterprise-grade open architecture information technology platform conceptualised by the Reserve Bank of India and developed by Reserve Bank Innovation Hub for digitally accessing information from multiple data sources through an open and shared API framework.

Tax collection at source rate is reduced through amendment, with deemed effect from 10 July 2024.
Tax collection at source under the Madhya Pradesh Goods and Services Tax Act is amended by replacing the rate of "half per cent" with "0.25 percent" in the notification dated 29 September 2018. The amendment is made under the State Government's power under section 52(1), on the Council's recommendations, and is deemed effective from 10 July 2024.

GST exemptions for railway services and qualifying long-term accommodation are expanded, while student and hostel accommodation exclusions are clarified.
The notification grants nil-rate treatment to specified railway-related services, including platform tickets, retiring or waiting rooms, cloak rooms, battery-operated cars, inter-zonal services, and defined infrastructure-use and maintenance arrangements with special purpose vehicles. It also revises the accommodation-services exemption by excluding student residences, hostels, camps, paying-guest establishments, and similar facilities. A separate nil-rate entry applies to accommodation services valued at no more than twenty thousand rupees per person per month when supplied continuously for at least ninety days.

Agricultural produce packaging exemption excludes supplies exceeding specified package quantities from pre-packaged and labelled GST classification.
GST exemption classification for agricultural farm produce is clarified by excluding supplies in packages containing more than 25 kilograms or 25 litres from the expression "pre-packaged and labelled". This exclusion applies notwithstanding the Legal Metrology Act, 2009 and rules made under it, and modifies the explanation to the Madhya Pradesh SGST exemption notification. The amendment is deemed effective from 15 July 2024.

GST rate realignment for specified packaging, milk cans and solar cookers clarifies agricultural produce package treatment.
Madhya Pradesh SGST schedules are revised to place specified paper or paperboard cartons, milk cans of iron, steel or aluminium, and solar cookers in the 6% schedule, with corresponding exclusions and adjustments in the 9% schedule. Parts of poultry-keeping machinery, including brooders, are also covered. Agricultural farm produce supplied in packages containing more than 25 kilograms or 25 litres is clarified not to be treated as pre-packaged and labelled.

GST compliance amendments introduce GSTR-1A reporting, risk-based registration verification, revised credit distribution, refunds and appellate procedures.
The amendments introduce risk-based biometric Aadhaar authentication, photograph capture, document verification and possible physical verification for GST registration applicants. They create optional FORM GSTR-1A for current-period additions and amendments after GSTR-1 and before GSTR-3B, with consequential changes to GSTR-2A, GSTR-2B, GSTR-3B and other compliance forms. The rules also replace Input Service Distributor credit-distribution conditions, permit specified export integrated-tax refunds, establish a Canteen Stores Department refund process, regulate Appellate Tribunal filings and withdrawals, and introduce electronic mechanisms for e-way-bill enrolment and adjustment of voluntary payments against demand.

Annual return filing exemption relieves eligible registered persons with limited aggregate turnover from filing for financial year 2023-24.
Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2023-24 are exempt from filing the annual return under the Madhya Pradesh Goods and Services Tax Act, 2017. The exemption is issued under the first proviso to section 44 on the Council's recommendations and is deemed effective from 10 July 2024.

Qualification relaxation for Technical Member appointments: service requirement changed to long government Gazetted service for a limited period.
The notification relaxes the qualification for appointment as Technical Member (State) in State Benches of the GST Appellate Tribunal by replacing the prior Group A service requirement with a requirement of completion of at least twenty five years of Government service as a Gazetted Officer, with this relaxation effective for ten years from publication; all other conditions of clause (d), sub section (1), section 110 of the CGST Act remain applicable.

Technical Member eligibility relaxed for Uttar Pradesh officers, replacing Group A service with gazetted officer service for a limited period.
Eligibility for officers of Uttar Pradesh for appointment as Technical Member (State) in the State Benches of the Goods and Services Tax Appellate Tribunal is relaxed for a limited period. The qualification is changed from completion of twenty-five years of service in Group A, or equivalent, to at least twenty-five years of service in the Government as a gazetted officer, for ten years from publication of the notification. All other conditions of the qualification provision continue to apply.

GST exemption for railway and accommodation services expands with revised nil-rate entries and exclusions for student and hostel stays.
Amendments are made to the West Bengal SGST rate notification to exempt specified Ministry of Railways services, including platform tickets, retiring rooms, waiting rooms, cloak rooms, battery operated car services, inter-zone or inter-division railway services, and certain Special Purpose Vehicle infrastructure and maintenance services. The accommodation-services entry is also revised by removing the Heading 9963 reference, excluding student residences, hostels, camps and paying guest accommodations, and inserting a separate nil-rate entry for accommodation services valued at not more than twenty thousand rupees per person per month for a minimum continuous period of ninety days.

Agricultural farm produce packaging clarification under GST excludes larger packages from pre-packaged and labelled treatment.
The notification amends the West Bengal GST exemption entry to clarify 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 and the rules made thereunder. The amendment is made under section 11(1) of the West Bengal Goods and Services Tax Act, 2017, on the recommendation of the Council, and applies from 15 July 2024.