Packing machine registration required: unique machine IDs, chartered engineer certification and monthly production statements due each month.
Requires registered manufacturers of specified pan masala and tobacco products to register packing machines in FORM GST SRM I within set timelines, report new installations, amendments and disposals promptly, and obtain a unique registration number for each machine. Mandates monthly production and input statements in FORM GST SRM II by the tenth of the following month and upload of Chartered Engineer certificates in FORM GST SRM III for declared or amended machines. Effective 1 April 2024 and covers scheduled tariff items listed in the Schedule.

GST rate amendment: tariff classifications substituted for specified entries, altering reduced-rate schedule applicability under GST framework.
The Government amends Notification No. 1/2017-Tax (Rate) by substituting, in Schedule I (reduced-rate 2.5%), the entries at S. No. 165 and S. No. 165A with the tariff headings "2711 12 00, 2711 13 00, 2711 19 10"; the amendment is declared to operate from the fourth day of January, 2024.

Information sharing consent: Public Tech Platform for Frictionless Credit notified for GST common portal integration and data exchange.
Notification under the Rajasthan GST Act notifies the Public Tech Platform for Frictionless Credit as the system with which information may be shared by the GST common portal based on consent under section 158A(2). The platform is described as an enterprise grade open architecture IT framework enabling access to information from multiple data sources, convergence of financial and data service providers, and interoperable data exchange through standard, protocol driven open APIs.

Online money gaming classification creates GST liability for platform operators and deems cross-border supplies to domestic recipients taxable.
The Act inserts definitions for online gaming, online money gaming and virtual digital asset, expands actionable claims to include betting, casinos, gambling, horse racing, lottery and online money gaming, and provides that any person who organises or operates a platform for supply of such specified actionable claims shall be deemed the supplier for GST purposes, with all Act provisions applying as if that person is liable to pay tax. The Act also treats cross-border supplies of online money gaming to persons in the country as taxable and amends Schedule III accordingly.

Consent-based data sharing: Public Tech Platform for Frictionless Credit notified for authorized information exchange under GST law.
Notification designates the Public Tech Platform for Frictionless Credit as the system with which the common portal may share information on the basis of consent under the Mizoram GST framework. The platform is defined as an enterprise-grade open-architecture IT platform designed for large credit ecosystems, enabling convergence of financial service providers and data service providers on a standard, protocol-driven architecture using an open and shared API framework, thereby specifying the technical mechanism for authorized consent-based data exchange.

Consent-based information sharing through the Public Tech Platform for Frictionless Credit under GST notification framework.
The Governor has notified the Public Tech Platform for Frictionless Credit as the system through which information may be shared by the common portal on a consent basis under section 158A of the Uttar Pradesh Goods and Services Tax Act, 2017, read with the corresponding provision of the Integrated Goods and Services Tax Act, 2017. The platform is described as an enterprise-grade open-architecture IT system enabling digital access to information from multiple sources through a standard, protocol-driven, open and shared API framework.

GST rate schedule amendment inserts millet based flour product entry with specified composition, effective from 20 October 2023.
The State Tax (Rate) schedule is amended by inserting tariff entry 94A under Tariff Code 1901 for a food preparation of millet flour in powder form containing at least 70% millets by weight, excluding pre packaged and labeled products. The insertion is made under section 11(1) of the Delhi GST Act and takes effect from 20 October 2023, amending Notification No. 02/2017 State Tax (Rate).

Online money gaming taxation gets expanded under Tripura GST amendments, with platform operators and offshore suppliers brought within registration and supply rules.
The Tripura State Goods and Services Tax Act, 2017 is amended to align with Central GST changes and to address online gaming and specified actionable claims, with retrospective effect from 1 October 2023. The amendments define online gaming, online money gaming, specified actionable claims, and virtual digital asset; deem persons organising or arranging such supplies, including platform operators, to be suppliers; require registration for persons supplying online money gaming from outside India to India; and substitute "specified actionable claims" in Schedule III. The earlier Ordinance is repealed, while actions taken under it are preserved.

GST rate notification amendment adds Rab, other than pre-packaged and labelled, to the Assam tax schedule.
Assam GST rate notification was amended to insert a new entry for Rab, other than pre-packaged and labelled in the relevant tax schedule. The amendment modifies the existing notification framework by adding the specified commodity to the schedule and applies from the notified effective date under the Assam Goods and Services Tax regime.

GST rate schedule amendment revises jaggery entries and adds pencil sharpeners to the tax classification list.
Amends the Assam Goods and Services Tax rate notification by revising the Schedule I entry for jaggery and allied products, inserting a new Schedule II entry for pencil sharpeners, and making a corresponding exclusion in Schedule III. The amendment covers jaggery of all types, including cane jaggery, palmyra jaggery, khandsari sugar and rab, when pre-packaged and labelled, and is stated to take effect from 1 March 2023.

Refund of Input Tax Credit: eligible for imitation zari thread or yarn made from metallised polyester or plastic film.
The notification inserts entry 6AA recognizing imitation zari thread or yarn made out of metallised polyester film/plastic film and confines the benefit to refund of input tax credit exclusively on the polyester film or plastic film input; the amendment is applied retrospectively from the twentieth day of October, two thousand twenty-three.

Tax rate amendment narrows exempted government entities to Central Government excluding Indian Railways, State and local authorities.
The notification substitutes the Table entry at S. No. 6, column 4 to specify recipients as Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, thereby clarifying that the Ministry of Railways is excluded; the amendment is made under the state GST Act and is given retrospective effect from a specified earlier date as an amendment to the principal State Tax (Rate) notification.

GST schedule amendment adds millet flour powder classification, changing state tax treatment for specified millets-containing food.
The notification amends the State Tax (Rate) Schedule by inserting entry 94A classifying "Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled," thereby changing the tax classification for that product; the amendment is issued under statutory authority on Council recommendation and is made effective from a stated prior date.

GST rate amendment adds molasses and millet flour preparations to specified slabs and removes a high rate entry.
The amendment inserts molasses (HS 1703) and a pre packaged labelled millet flour preparation (HS 1901) into Schedule I (2.5%), expands the Schedule III (9%) description to include the millet flour preparation and adds an entry for spirits for industrial use (2207 10 12), and omits S. No. 1 from Schedule IV (14%). The changes are effected under the Jharkhand GST Act provisions and applied as set out in the notification.

Passenger transportation by omnibus now treated separately; exemption does not apply when supplied via e commerce operator that is a company.
Notification amends the State GST rate schedule by excluding omnibus from the general motor vehicle clause, inserting a separate provision that treats passenger transportation by omnibus differently except when supplied through an electronic commerce operator by a company, and by adding a definition of "Company" drawn from the Companies Act, 2013; the amendment is effective from the earlier specified date in the notification.

Tax treatment of sale of under-construction properties revised, excluding projects after completion certificate from specified GST provision.
Amendment revises the tax treatment of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration has been received after issuance of completion certificate or after first occupation, whichever is earlier. The substitution modifies the opening paragraph of Notification No. 15/2017 State Tax (Rate) and is effective from 20th October, 2023.

Inclusion of Ministry of Railways alters classification of Central Government services for state GST applicability effective retrospectively.
The notification amends the State Tax (Rate) table to (i) insert "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial 5, item (2)(i), explicitly including the Ministry of Railways in that entry, and (ii) insert "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in serial 5A, thereby carving the Ministry of Railways out of that exclusion. The amendment is effected under authority of the Jharkhand GST law and is effective from 20 October 2023.

Services to governmental authority: specified public services to government receive nil state tax rate and railway inclusion.
The notification adds a Chapter 99 entry making services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-subject to a nil state tax rate, and inserts the Ministry of Railways (Indian Railways) alongside the Department of Posts in multiple table entries and provisos; the amendment is effective from 20th October, 2023.

Input tax credit restriction: credit limited to lower notified state tax rate when same-line supplier charges higher rate.
The notification inserts a proviso limiting input tax credit for input services in the same line of business to the tax amount corresponding to the lower notified state rate where an upstream supplier charges a higher rate, illustrated by a motor cab transport example; it also amends wording and omits certain classification entries in the rate schedule and Annexure, effective from 20 October 2023.

Specified actionable claim added to state GST rate schedule, covering betting, casinos, gambling, lottery and online money gaming.
Amendment inserts entry 227A in Schedule IV to add specified actionable claim under Any Chapter, defining it as actionable claims arising by way of betting, casinos, gambling, horse racing, lottery, or online money gaming; omits S. Nos. 228 and 229; and adds an Explanation that undefined terms take meanings from the Jharkhand, Integrated, and Union Territory GST Acts. Effective from 1st October, 2023.