GST exemption for specified railway services and certain short-term accommodation under new Delhi state tax notification.
The notification inserts nil-rated entries for specified Ministry of Railways services including sale of platform tickets, retiring/waiting rooms, cloak room services, battery-operated car services, inter-zone/division supplies, and SPV-Ministry infrastructure and maintenance arrangements. It amends the accommodation entry to remove a heading cross-reference, adds an Explanation excluding student residences and hostel-type accommodations, and creates a nil-rated accommodation entry under Heading 9963 conditioned on a value-per-person-per-month cap and a minimum continuous supply duration.

Supply of metal scrap: amendment limits notification scope, excluding certain inter-registered supplies under state GST.
The amendment adds a clause covering a registered person receiving supplies of metal scrap under Chapters 72-81 of the Customs Tariff from another registered person, and substitutes the third proviso to state that the notification shall not apply to supplies between persons listed in clauses (a)-(d) of Section 51(1), except the person in newly inserted clause (d); the amendment is made effective from the specified commencement date.

Exclusion of metal scrap suppliers from notification under GST: new proviso removes coverage, effective retrospectively.
An amendment inserts a proviso excluding persons engaged in the supply of metal scrap, as defined by the Customs Tariff classification for metal scrap, from the application of the earlier notification; the insertion is effected under the taxing statute's delegated power and is declared to have retrospective effect from an earlier specified date.

Late fee waiver for delayed NIL GSTR-7 filings: excess late fees waived and nil-deduction returns exempted.
Waives late fees under section 47 for registered persons required to deduct tax at source who fail to furnish FORM GSTR-7 for June 2021 onwards: late fee components exceeding twenty-five rupees per day are waived, amounts in excess of one thousand rupees are waived in total, and returns with nil state tax deducted are fully exempted. The notification supersedes the earlier 2021 notification and is effective from 1 November 2024.

Waiver of interest and penalty period set for specified registered persons, permitting payment under notified timelines.
Notification under Section 128A specifies deadlines by which classes of registered persons may pay tax demanded under notices, statements or orders to qualify for waiver of interest or penalty. It differentiates: registered persons issued a notice, statement or order (payment by the notified date), and persons issued a notice under section 74 whose tax is re-determined following appellate or judicial direction (payment within six months of the re-determination order). The notification is effective from the stated commencement date and creates a time-limited compliance window for waiver eligibility.

Input Service Distributor credit rules and machine registration penalties are revised under the Uttar Pradesh GST amendment ordinance.
The Ordinance amends the Uttar Pradesh Goods and Services Tax Act, 2017 by redefining Input Service Distributor and substituting section 20 to regulate the distribution of input tax credit by an Input Service Distributor, including credit relating to services taxed under the specified reverse charge provisions. It also inserts section 122A to impose a penalty for failure to comply with a notified special procedure for registration of machines used in manufacture of goods, with seizure and confiscation of unregistered machines subject to a limited cure provision.

Late fee waiver for delayed NIL GSTR 7 filings waives excess penalties and exempts returns with nil tax deducted.
The State GST notification waives the portion of late fee for failure to furnish FORM GSTR-7 (June 2021 onwards) that exceeds twenty-five rupees per day, with a further provision that any total late fee in excess of one thousand rupees shall be waived. It also provides that where the total State tax deducted at source for a month is nil, the entire late fee for failing to furnish FORM GSTR-7 for that month shall be waived. The notification supersedes the earlier inconsistent notification and is effective from 1 November 2024.

Waiver of interest and penalties: specified deadlines allow registered taxpayers to pay tax to qualify for GST relief.
Notifies dates for payment to qualify for waiver of interest and penalties under Section 128A of the Odisha GST Act. Registered persons issued a notice, statement, or order under the said section may pay by 31st March, 2025 for waiver. Where a notice under assessment provisions leads to a re determination of tax by a proper officer pursuant to appellate directions, payment may be made within six months from the date of issuance of that re determination order to qualify for the waiver. The notification is effective from 1st November, 2024.

Input tax credit rectification allows eligible taxpayers to apply electronically for correction of earlier demand orders.
A special rectification procedure enables registered persons, who have had orders confirming demand for alleged wrongful availment of input tax credit under the cited assessment or appellate provisions but who now satisfy subsequent entitlement conditions, to apply electronically for rectification provided no appeal has been filed; the original ordering authority will decide and issue a rectified order and must upload a summary in the appropriate electronic form, the rectification scope is limited to the credit now eligible, and natural justice and specified declaration and annexure data requirements apply.

Scope narrowed to immovable property: State GST notification replaces "any property" with "any immovable property".
The corrigendum to Notification No. 09/2024 State Tax(Rate) replaces, against serial number 5AB in the table, column (2), the phrase "any property" with "any immovable property", thereby correcting the wording of the earlier notification.

Pre-packaged and labelled supply exclusion clarified for agricultural farm produce in larger commodity packages under GST.
GST exemption notification is amended to insert a proviso clarifying the meaning of "pre-packaged and labelled". Supply of agricultural farm produce in packages above the prescribed commodity threshold is excluded from that expression, notwithstanding the Legal Metrology Act, 2009 and the rules made under it. The amendment creates a specific carve-out within the packaging-based classification and is deemed to have come into force from 15 July 2024.

GST rate amendments revise entries for cartons, milk cans, solar cookers, and agricultural package labelling treatment.
Amendment to the Assam State GST rate notification revises the tax treatment of specified goods under the GST rate schedules. In Schedule II at 6%, new entries are inserted for cartons, boxes and cases of corrugated or non-corrugated paper or paper board, milk cans of iron, steel or aluminium, and solar cookers; the entry for brooders is expanded to include parts thereof. In Schedule III at 9%, the paper and paper board entry is narrowed, while exclusions and inclusions are made for milk cans, solar cookers, and domestic purposes. A proviso further excludes larger agricultural farm produce packages from the scope of pre-packaged and labelled.

Accommodation services exemption expands with new nil-rate entry and exclusions for student housing and similar lodging.
Amends the Assam State Tax (Rate) notification by adding nil-rated Railway-related services, revising the accommodation services entry to exclude student residences and similar lodging, and inserting a new nil-rated entry for accommodation services valued at not more than twenty thousand rupees per person per month for a minimum continuous period of ninety days.

Commencement dates for Bihar GST Amendment: section 4 effective October 1; sections 2 and 3 effective April 1.
The Governor, under subsection (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Act, 2024, appoints the 1st day of October, 2024 as the date on which section 4 of the Act comes into force, and the 1st day of April, 2025 as the date on which sections 2 and 3 of the Act come into force, by notification issued by the Commercial Tax Department.

Reverse charge on property renting by unregistered persons now applies to registered recipients under the Andhra Pradesh GST notification.
The notification amends the Andhra Pradesh GST reverse charge entry by inserting service by way of renting of any property other than residential dwelling, supplied by an unregistered person to a registered person. The amendment is issued under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council, and takes effect from 10 October 2024.

GST exemption amendments expand nil-rated services for electricity support, research grants, affiliation services, and skill development compliance.
Amends the Andhra Pradesh GST exemption notification to insert nil-rated entries for services incidental or ancillary to electricity transmission and distribution, research and development services funded by grants from specified government or notified institutions, and affiliation services provided by educational boards or similar bodies to government-related schools. It also replaces the vocational training nomenclature with the National Council for Vocational Education and Training across the relevant entry and related provisions, and applies from 10 October 2024.

GST rate amendment for helicopter passenger transport on seat share basis, with input tax credit restriction.
Andhra Pradesh GST rate notification amended the existing table by inserting a new entry for transportation of passengers by air in a helicopter on seat share basis. The service is taxed at 2.5 per cent, subject to the condition that input tax credit on goods used in supplying the service has not been taken. The related cross-reference in the table was also updated, and the amendment took effect from 10 October 2024.

Reverse charge mechanism for metal scrap supplies expanded to cover unregistered-to-registered transactions under Andhra Pradesh GST.
Andhra Pradesh GST rate notification is amended to include metal scrap supplied under HSN headings 72 to 81 in the reverse charge mechanism table. The inserted entry covers supplies made by an unregistered person to any registered person, thereby making the registered recipient liable in the specified transaction category under the State GST notification framework. The amendment is issued under the power to notify tax liability on specified intra-State supplies on the recommendations of the GST Council and is stated to take effect from 10 October 2024.

GST rate amendments update product classifications for medicines, snack products, and seats under Andhra Pradesh's tax schedules.
Amendments are made to the Andhra Pradesh GST rate notification issued under the State GST Act, 2017, on the recommendation of the GST Council. The notification inserts specified medicines into Schedule I at the 2.5% rate, adds extruded or expanded savoury or salted products to Schedule II at 6%, and revises Schedule III to expand the relevant snack-pellet entry and substitute the entry for seats and parts thereof, excluding aircraft and motor vehicle seats.

GST rate amendment reduces the specified State GST levy, effective immediately from official gazette publication.
Amendment to the Telangana GST notification in G.O.Ms.No.218 substitutes the words "half per cent." with the figure and words "0.25 per cent.", the change being effected under the State GST Act on the Council's recommendation and coming into force from the date of its publication in the official gazette.