Service by way of renting immovable property other than residential dwelling now entered under state tax rate affecting registered and unregistered persons.
Amendment inserts serial number 5AB into the State Tax (Rate) notification to classify the service by way of renting of any immovable property other than residential dwelling, with table entries applying to both unregistered and registered persons. The change amends notification number 13/2017 - State Tax (Rate) and is declared effective from the 10th day of October, 2024.

GST exemptions expanded for electricity ancillary services, grant-funded R&D, educational affiliation, and national skill services.
The amendment adds nil-rated exemptions for (a) services incidental or ancillary to transmission and distribution of electricity such as metering equipment on rent and meter testing; (b) research and development services supplied against grants from government entities or notified research institutions, subject to notification at time of supply; (c) affiliation services by educational boards to government-established schools; and (d) substitutes the vocational training entry to exempt services by specified national skill development bodies. It also replaces references to the National Council for Vocational Training with the National Council for Vocational Education and Training.

State tax on helicopter seat-share passenger transport introduced with input tax credit restriction and retrospective effect.
The notification inserts a new tariff entry for transportation of passengers by air in a helicopter on a seat-share basis, levying state tax at 2.5%, conditional on non-availability of input tax credit on goods used in supplying the service; it also amends the related cross-reference in the tariff table and is effective from 10 October 2024.

GST classification update: metal scrap HSN entries added to state rate schedule, affecting registered and unregistered persons.
The notification inserts S. No. 8 into the State Tax (Rate) table adopting HSN codes 72-81 for Metal scrap, with applicability entries for Any unregistered person and Any registered person; the amendment is notified by No. 06/2024 State Tax (Rate) dated 22nd March, 2025 and deemed effective from 10th October, 2024.

GST rate amendments update classifications, adding specified medicines, extruded savoury snacks and motor vehicle seats to revised schedules.
Jharkhand amends its State GST rate notification by inserting Trastuzumab Deruxtecan, Osimertinib and Durvalumab into the 2.5% list; adding an HS entry for extruded or expanded savoury or salted products (excluding certain un fried/uncooked extrusion manufactured pellets) to the 6% schedule; expanding the 9% schedule descriptions to cover extruded or expanded savoury/salted products and substituting the seats entry to exclude seats of heading 9402 and seats used in aircraft or motor vehicles; and adding motor vehicle seats (HS 9401 20 00) to the 14% schedule, effective from 10 October 2024.

Temporary Identification Number created to permit payment obligations; triggers requirement to seek full registration within specified period.
Rule 16A authorises the proper officer to grant a Temporary Identification Number to persons not liable to registration but required to make payment, recorded in Part B of FORM GST REG-12. The substituted FORM GST REG-12 provides Part A for temporary registration/suo moto registration and Part B for temporary identification, listing required particulars, optional bank account details, and directing the person to file application for proper registration within the prescribed period; copies of the order are to be sent to the corresponding jurisdictional authority.

Waiver of interest and penalties: prescribed last dates for payment to secure waiver upon tax notices and reassessments.
Designates two classes of registered persons and prescribes the last dates by which payment of tax, as per the notice, statement, or order, must be made to obtain a waiver of interest and/or penalties: (i) those served with a notice, statement, or order may pay by the date specified for that class; and (ii) those subject to reassessment following appellate directions may pay by the date ending six months from the proper officer's re-determination order. The notification takes effect from the stated commencement date.

Late fee waiver for excess GST annual return penalties where reconciliation statement is subsequently filed by the deadline.
The State Government waives the excess late fee over the amount payable under the Act for annual returns where required reconciliation in FORM GSTR-9C was not filed with FORM GSTR-9 but is furnished subsequently on or before 31 March 2025 for financial years 2017-18 through 2022-23; no refund shall be available for late fees already paid; the notification is effective from 23 January 2025.

Waiver of late fee excess for delayed GSTR-9C filings if reconciliation is filed by 31 March 2025.
Waiver applies to the excess statutory late fee for registered persons required to furnish FORM GSTR-9C with their FORM GSTR-9 but who failed to do so for specified financial years, provided they file FORM GSTR-9C on or before 31 March 2025; no refund is available for late fee already paid and the notification is deemed effective from 23 January 2025.

Temporary identification number introduced to assign payment liable non-registrants a temporary ID and require registration application.
The amendment inserts rule 16A authorising a proper officer to grant a temporary identification number to persons not liable to registration but required to make payment, to be recorded in Part B of the substituted FORM GST REG-12 which also provides Part A for temporary registration. The revised FORM GST REG-12 prescribes required personal and bank details, reasons for temporary registration, and directs filing of an application for proper registration within the stated compliance period; rule 19(1) and rule 87(4) are also amended to reference related intimation and portal processing.

GST notification amendment: substitution of officer entry and omission of a serial entry under state GST rules.
The State Government amends a prior GST departmental notification by substituting the schedule entry for serial number 02 to designate Smt. Vinita Sharma as Joint Commissioner of State Tax assigned to specified Bhopal divisions, and by omitting serial number 13 and its related entries from the notification.

Commencement of HGST amendment rules: specified provisions appointed to come into force on scheduled operative dates.
The Governor, exercising powers under section 164, appoints commencement dates for specified provisions of the Haryana GST (Amendment) Rules, 2024. The notification groups provisions into three sets: most of Rule 2 (except the second proviso) to commence on an earlier date; the second proviso to Rule 2 together with Rules 24, 27 and 32 on a later date; and Rules 8, 37 and clause (ii) of Rule 38 on a subsequent date, effectuating staged implementation by administrative notification.

Waiver of late fee for delayed reconciliation statement filing where GSTR-9C is furnished by the specified deadline.
The notification waives the amount of late fee in excess of the fee payable up to the date of filing FORM GSTR-9 where registered persons required to furnish reconciliation statement in FORM GSTR-9C failed to do so with the annual return; the waiver applies for financial years 2017-18 through 2022-23 provided FORM GSTR-9C is filed subsequently on or before 31 March 2025, and no refund is available for late fees already paid.

Temporary identification number introduced to enable non-registrants required to pay GST to receive payment IDs and official orders.
The amendment inserts rule 16A permitting a proper officer to grant a temporary identification number to persons not liable to registration but required to make payments, recorded in Part B of FORM GST REG-12. It substitutes FORM GST REG-12 to create Part A for temporary registration/suo moto registration and Part B for temporary identification numbers, prescribing personal, contact and optional bank details, a ninety day directive to apply for proper registration where directed, and transmission of the order to the corresponding central or state jurisdictional authority.

Commencement of MGST Amendment Rules appointed, specifying operative dates for selected rules to come into force.
Notification appoints commencement dates under the Maharashtra Goods and Services Tax (Amendment) Rules, 2024, exercising the Act's executive authority to bring specified amended rules into force on the dates stated. It phases implementation by grouping particular rules for entry into force on two separate appointed dates, including a later commencement of rule 8, rule 37 and clause (ii) of rule 38.

Metal scrap suppliers are excluded from SRO 298's application, with the change effective from 10 October 2024.
The Finance Department amended notification SRO 298 - Tax by inserting a proviso excluding persons engaged in the supply of metal scrap falling under Chapters 72-81 of the Customs Tariff First Schedule from the notification's application. The amendment is declared to be effective retrospectively from 10 October 2024.

GST amendment inserts metal scrap into the tax notification, covering supplies to registered and unregistered recipients effective retrospectively.
Amendment to SRO-GST-4 inserts a new serial entry for metal scrap (metal-related HSN groupings) into the notification's rate schedule, covering supplies to both unregistered and registered persons, under the Jammu and Kashmir Goods and Services Tax framework; the notification states the insertion is deemed effective from the tenth day of October, 2024.

GST amendments exempt certain electricity services, research grant-funded R&D, educational affiliation and vocational training services from tax.
The amendment inserts new entries granting a Nil rate to specified services: ancillary electricity distribution services (metering, testing, connection and billing activities); research and development services supplied against grants from government entities or notified research institutions (subject to notification at time of supply); affiliation services by educational boards to government schools; and a clarified, expanded set of vocational training and skill development services provided by national skill bodies and recognized/accredited entities. The notification also updates the vocational council's name and is deemed effective from 10 October 2024.

GST amendment adds cancer medicines, extruded savoury snacks, and seat tariff changes, effective retroactively from October 10, 2024.
Amendment inserts three pharmaceutical products into the 12.5% schedule; adds a 6% tariff entry for extruded or expanded savoury or salted products under 1905 90 30; expands the 9% snack pellet description and substitutes the seating classification to exclude certain subheadings and seats used in aircraft or motor vehicles; and adds a 14% entry for motor vehicle seats under 94012000, with the amendment effective retroactively from 10 October 2024.

Metal scrap supplies between registered persons now fall within the amended GST notification, effective from 10 October 2024.
The notification amends the prior finance notification by adding a clause covering supplies of metal scrap (as per the Customs Tariff) received by one registered person from another registered person, and by substituting a proviso to exclude supplies between specified categories of persons while excepting the newly described recipient; the amendment is effective from 10 October 2024.