Metal scrap reverse charge amendment expands exclusion coverage for registered recipients under the Andhra Pradesh GST notification.
The amendment inserts a new category covering any registered person receiving supplies of metal scrap under Chapters 72 to 81 of the Customs Tariff Act, 1975, from another registered person. It also substitutes the proviso so that the notification does not apply to supplies between persons specified under section 51(1), except the person covered by the new metal scrap category. The amendment takes effect from 10 October 2024.

GST exemption notification amended to exclude metal scrap suppliers from its scope, effective 10 October 2024.
Amendment under Section 23(2) of the Andhra Pradesh Goods and Services Tax Act, 2017 inserts a proviso into the existing notification dated 22 June 2017. The notification is made inapplicable to any person engaged in the supply of metal scrap falling under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975. The amendment takes effect from 10 October 2024.

Late fee waiver for delayed GSTR-7 filing extends to nil tax deduction cases and capped defaults.
Late fee payable for failure to furnish FORM GSTR-7 by the due date is waived for registered persons required to deduct tax at source under Section 51, for the period from June 2021 onwards. The waiver covers the amount in excess of twenty-five rupees for every day of default and, in the specified cases, the total late fee above one thousand rupees. Where the state tax deducted at source for the month is nil, the entire late fee is waived. The notification supersedes the earlier notification and takes effect on 1 November 2024.

Renting of immovable property other than residential dwelling added as a classified service under West Bengal GST notification.
Amendment inserts Table entry 5AB for "Service by way of renting of any immovable property other than residential dwelling" with corresponding Table entries "Any unregistered person" and "Any registered person", adding this service classification to Notification No. 1137-F.T.; effective from 10 October 2024.

GST exemption for specified metering, research, education affiliation and vocational services expands scope and clarity.
Amends a prior West Bengal GST notification to insert exemption entries for rental and ancillary metering and related electricity distribution services, research and development services funded by a Government Entity or by notified institutions, affiliation services by educational boards to government-controlled schools, and services provided by national skill development and vocational bodies; substitutes the name National Council for Vocational Training with National Council for Vocational Education and Training; and declares the amendments effective from 10th October 2024.

Tax on helicopter seat-share passenger transport taxable at reduced rate, subject to no input tax credit on goods.
Inserts a new tariff entry for transportation of passengers by air in a helicopter on a seat-share basis, taxable at a reduced rate and conditioned on non-availability of input tax credit for goods used in supplying the service; updates the table cross-reference to include the new item and makes the amendment effective from 10 October 2024.

Taxation of metal scrap: new GST entry extends coverage to specified HSN codes and supplies involving registered or unregistered persons.
An amendment inserts a new entry in the notification Table adding metal scrap under the listed HSN headings and specifying applicability to supplies involving any unregistered person and any registered person; the amendment is made under sub section (3) of section 9 of the West Bengal Goods and Services Tax Act, 2017 and is deemed effective from the 10th day of October, 2024.

GST rate amendments: reclassification and insertion of specific medicines, extruded savoury snacks and seat tariff entries, retroactive effect.
The notification amends Notification No. 1125-F.T. by adding three named medicines to the 2.5% list, inserting a new 1905 90 30 entry for extruded or expanded savoury or salted products in the 6% schedule, expanding Schedule III descriptions to include extruded or expanded savoury or salted snack products and substituting the tariff description for seats under heading 9401 to refine exclusions, and inserting 9401 20 00 for motor vehicle seats in the 14% schedule; amendments take effect from 10 October 2024.

Tax deduction at source on metal scrap: registered recipients must withhold tax on supplies from registered suppliers under amended notification.
The amendment to Notification No. 1344-F.T. adds a clause to require Tax Deduction at Source where any registered person receives supplies of metal scrap (Chapters 72-81 of the Customs Tariff) from another registered person, bringing such intra-registered supplies of specified metal scrap within the TDS framework, and substitutes the proviso to limit application between persons specified under clauses (a), (b), and (d) of sub-section (1) of Section 51 of the Act.

Reverse charge mechanism exclusion for metal scrap supplies alters GST payment responsibility and compliance obligations.
Amendment excludes suppliers of metal scrap from Notification No. 1070-F.T., inserting a proviso that the notification shall not apply to persons engaged in supply of metal scrap falling under Chapters 72-81 of the Customs Tariff Act, 1975, thereby removing those supplies from the prior reverse-charge mechanism; the change is deemed effective from 10th October, 2024.

Late fee waiver for GSTR-7 filings where TDS is nil, easing penalties for delayed return submissions.
The notification waives specified portions of the late fee payable for failure to furnish FORM GSTR-7 by due date for months from June 2021 onwards, including a full waiver where the total tax deducted at source in a month is nil; it supersedes the earlier departmental notification and is effective from 1 November 2024.

Metal scrap supply exclusion applies to registered-to-registered transactions, with a specific recipient exception to the notification.
The amendment inserts a clause designating any registered person receiving metal scrap from another registered person as a specified category, and substitutes a proviso to clarify that the notification does not apply to supplies between the listed categories except insofar as the new recipient category is concerned; the amendment is given retrospective effect from the stated commencement date.

GST nil-rating for specified electricity, research, education and skills services clarified with amended notification effective retrospectively.
Amendment inserts service entries into the GST notification making specified electricity-related services, grant-funded research and development services by notified institutions, and affiliation services by public educational boards to public schools nil-rated; it revises descriptions for national skill development bodies and substitutes the name of the vocational council, and declares the amendment deemed to have come into force from the stated retrospective commencement date.

Supply of metal scrap: amendment treats supplies from unregistered persons to registered persons as covered under GST notification.
The State Government amends the departmental notification to insert a new table entry covering Metal scrap, categorised under the listed tariff headings, specifying supplies from any unregistered person to any registered person, made under the powers of the Madhya Pradesh Goods and Services Tax Act and given retrospective effect.

Exclusion of metal scrap suppliers from notification applicability, with the amendment deemed effective from 10 October 2024.
The notification inserts a proviso excluding suppliers of metal scrap falling under Chapters 72-81 of the Customs Tariff Act, 1975 from the applicability of the earlier notification; the amendment is deemed to have come into force from 10th October, 2024.

GST rate amendments reclassify specified oncology drugs and seating products, altering applicable tax slabs and product classification.
Amendment adjusts GST schedule entries by inserting specified pharmaceuticals into the lower-rate list, reclassifying extruded or expanded savoury snack products into a designated rate entry, and distinguishing seats of a kind used for motor vehicles by substituting and inserting serial and tariff entries across Schedules I-IV; the notification declares the changes deemed to have come into force on the notified commencement date, thereby altering applicable GST slabs and product classifications.

GST treatment for helicopter seat-share passenger transport: reduced rate applied with input tax credit disallowed on goods.
The notification inserts item (ivb) to treat transportation of passengers by air in a helicopter on a seat-share basis as a taxable category at the specified GST rate, conditional on the supplier not having claimed input tax credit on goods used in supplying the service; it also amends item (vii) to reference (ivb) and declares the amendment effective from 10 October 2024.

Late fee waiver for tax deductors required to file GSTR-7: excess daily fees and nil-TDS month fees waived.
The State Government waives the portion of late fee payable by registered persons required to deduct tax at source for failure to furnish FORM GSTR-7 for the month of June 2021 onwards that exceeds a nominal per day amount, subject to an overall cap on waiver beyond a specified aggregate threshold, and fully waives late fee where the total State tax deducted in the month is nil; the notification supersedes an earlier one and takes effect on the stated effective date.

Commencement of clauses two and three appointed, activating specified notification provisions under delegated powers for state GST.
Under the power conferred by sub clause (2) of clause 1 of Notification No. CT/8/0007/2024 Sec 1 05(CT)(19) dated 08 08 2024, the State Government appoints a date in November 2024 as the date on which clauses two and three of that notification shall come into force, issued by the Commercial Tax Department in the name of the Governor to give effect to those provisions.

Tax rate amendment under Delhi SGST substitutes the earlier notified rate with a lower prescribed rate effective retrospectively.
Amendment substitutes the words "half per cent." with the figure and word "0.25 per cent." in Notification No. 52/2018 State Tax under the authority of section 52(1) of the Delhi Goods and Services Tax Act, 2017, and declares the substitution to be deemed to have come into force from the 10th day of July, 2024.