GST rate schedule amendments revise classification of molasses, millet-flour food preparation and industrial spirits across tax slabs.
The notification amends the Andhra Pradesh GST rate schedules by inserting molasses and a millet-flour food preparation in Schedule I, expanding Schedule III to include the millet-flour food preparation and spirits for industrial use, and omitting one entry from Schedule IV, with effect from 20 October 2023.

Passenger transportation by omnibus under GST amended to refine vehicle coverage, e-commerce treatment, and company-based exclusion.
Amendment to the Andhra Pradesh GST notification revises the treatment of passenger transportation services by motor vehicles, inserts a specific entry for transportation of passengers by an omnibus, and excludes services supplied through an electronic commerce operator by a company. It also defines "company" by reference to the Companies Act, 2013. The amendment operates from 20 October 2023 and modifies the earlier State GST notification issued under the Andhra Pradesh GST law.

Construction of immovable property for sale gets revised GST notification wording, retaining the completion-certificate exclusion.
Amendment to the Andhra Pradesh GST notification substitutes the description of the covered supply as construction of a complex, building or part thereof intended for sale, where consideration includes land or undivided share of land. The substituted wording retains the exclusion for cases where the entire consideration is received after completion certificate or first occupation, whichever is earlier, and the amendment takes effect from 20 October 2023.

Hybrid working permits SEZ units to allow employees to work outside the SEZ subject to notification, accounting and equipment conditions.
A Special Economic Zones rule permits Units to allow specified employees to work outside the SEZ under a temporary hybrid working facility, subject to notification to the Development Commissioner, internal maintenance of lists, continued operation from approved premises, work tied to approved services and projects, and accounting of export revenue to the Unit. The rule allows temporary removal of duty-free goods for hybrid work provided records are maintained and goods are returned within the permitted period, failing which duty becomes payable.

GST reverse charge amendment expands and refines Central Government service entries, including and excluding the Ministry of Railways.
Amendments are made to the Andhra Pradesh GST reverse charge notification under section 9(3) of the Andhra Pradesh Goods and Services Tax Act, 2017, on the recommendation of the GST Council. The table to the principal notification is amended to include the Ministry of Railways (Indian Railways) after "Department of Posts" in the relevant entry and to exclude the Ministry of Railways (Indian Railways) from the entry covering services supplied by the Central Government. The notification takes effect from 20 October 2023.

GST exemption for public utility services and expanded railway references in Andhra Pradesh notification amendment.
The notification amends the Andhra Pradesh GST exemption and rate table by inserting a Nil-rated entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. It also expands existing references to the Department of Posts to include the Ministry of Railways (Indian Railways) in specified entries and provisos. The amendments are issued under the State GST Act and take effect from 20 October 2023.

Input tax credit restriction for same-line-of-business services is tightened under Andhra Pradesh GST notification amendments.
The notification amends the Andhra Pradesh GST rate notification by limiting input tax credit for certain same-line-of-business input services to the tax payable at 2.5 per cent, even if the input supplier charges a higher rate. It also revises one service description, omits a related item, and deletes two entries from the Scheme of Classification of Services. The amendments are effective from 20 October 2023.

Online gaming and casino valuation rules now fix taxable value by total player payments, with refunds excluded.
Amends the Andhra Pradesh Goods and Services Tax Rules, 2017 to prescribe valuation rules for online gaming, including online money gaming, and casino supplies. The value of supply for online gaming is the total amount paid or payable to, or deposited with, the supplier by the player or on the player's behalf, including money's worth and virtual digital assets, and refunds are not deductible. For casino supplies, the value is the total amount paid or payable for tokens, chips, coins or tickets, or for participation where such instruments are not required, and refunds are not deductible. Amounts won and reused for further play without withdrawal are excluded.

Tax exemption for Press Council of India specified income allowed subject to non commerciality and filing conditions.
Notification under clause (46) of section 10 exempts the Press Council of India in respect of levy of fees on publishers and newspapers and interest on FDRs and savings accounts, subject to conditions that it shall not engage in commercial activity, the activities and nature of the specified income remain unchanged across financial years, and it files returns under clause (g) of sub section (4C) of section 139; the notification is deemed applicable to assessment years 2019-2020 through 2023-2024.

Tax exemption for infrastructure authority: specified grants, fees and bank interest exempt subject to non commercial and filing conditions.
Notification under clause (46) of section 10 notifies Punjab Infrastructure Regulatory Authority as entitled to exemption for specified incomes: grants from State Government, sums from other sources including arbitration fees fixed under Authority regulations, and bank interest. The exemption is subject to conditions: no engagement in commercial activity, unchanged activities and income nature across the relevant financial years, and filing of income tax return as required by clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to the stated assessment years.

GST rate amendment revises molasses, millet flour preparations, and industrial spirits entries under Uttar Pradesh schedules.
Uttar Pradesh GST rates are further amended to revise the tax treatment of specified goods across the notified schedules. In Schedule I-2.5%, molasses and food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled, are inserted. In Schedule III-9%, the millet flour preparation is included under the relevant heading, and spirits for industrial use are inserted. In Schedule IV-14%, the existing entry is omitted. The amendment takes effect from 20 October 2023.

Passenger transport GST treatment amended for omnibus services and electronic commerce operator supplies under the Uttar Pradesh notification.
Amendment to the Uttar Pradesh GST notification revises the treatment of passenger transport services by substituting the phrase relating to "any other motor vehicle except omnibus" and inserting a separate entry for services by way of transportation of passengers by an omnibus, except where the service is supplied through an electronic commerce operator by a company. The explanation is also expanded to define "company" by reference to the Companies Act, 2013. The amendment is stated to take effect from 20 October 2023.

Input tax credit restriction for same-line transport services and related GST classification amendments take retrospective effect.
Input tax credit restrictions are inserted for specified motor cab transport services where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%. In such cases, credit of input tax in excess of the tax paid or payable at 2.5% is not to be taken. The amendment also revises a service entry, omits a separate item and related entries, and omits two serial numbers in the Scheme of Classification of Services.

Valuation of corporate guarantee by related persons prescribed as higher of deemed rate or actual consideration under GST.
Effective 26 October 2023, rule changes include deeming the value of services for provision of a corporate guarantee by a supplier to a related person as the higher of a prescribed deemed rate of the guarantee amount or the actual consideration; substituting "issue an intimation" for "issue an order" in rule 142(3); limiting a specified action in rule 159(2) to the Commissioner or expiry of one year from issuance of an order under sub-rule (1), whichever is earlier; additions to FORM GST REG-01 and a substituted FORM GST REG-08 for cancellation of Tax Deductor/Collector registrations; amendments to FORM GSTR-8 and FORM GST PCT-01 enrolment categories; and a cessation provision added to FORM GST DRC-22.

Corporate guarantee valuation now follows a deemed value rule for related-party supplies under the amended state GST framework.
The amendments introduce a special valuation rule for corporate guarantees supplied to related persons, deeming the value to be one per cent of the guarantee amount or actual consideration, whichever is higher. They replace an order with an intimation under rule 142(3), limit provisional attachment orders to release by the Commissioner or one year, and revise forms concerning registration cancellation, tax collected at source reporting, GST practitioner enrolment and business constitution. Cancellation of registration does not discharge prior tax liabilities, dues or statutory obligations.

Amnesty scheme for belated GST appeals allows specified taxpayers to file appeals subject to prescribed payment conditions.
Notification allows specified taxable persons who missed the statutory appeal period to file belated appeals in FORM GST APL-01 by the prescribed deadline if they comply with payment conditions: full payment of amounts admitted plus a prescribed portion of disputed tax with a required debit from the Electronic Cash Ledger. Pending appeals that meet these conditions are deemed compliant; excess payments made before the notification are not refundable until appeal disposal. Demands not involving tax are excluded and Chapter XIII appellate procedures apply mutatis mutandis.

Proper officer designation revised for GST revision proceedings under the Andhra Pradesh GST framework from 1 November 2023.
Authority under the Andhra Pradesh Goods and Services Tax Act, 2017 issues a partial modification of the order relating to proper officers. For revision of decisions passed by adjudicating authorities under section 108 read with rule 109, the jurisdictional Commissioner (State Tax) and the Joint Commissioner of the Division having jurisdiction are specified as the relevant officers. The modification takes effect from 1 November 2023.

Specified actionable claims added to GST Schedule IV, covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The Andhra Pradesh Goods and Services Tax Schedule IV is amended to insert a new entry covering specified actionable claims, meaning actionable claims involved in betting, casinos, gambling, horse racing, lottery, or online money gaming. Corresponding entries are omitted, and the explanatory clause is expanded to provide that terms not defined in the notification but defined in the Andhra Pradesh Goods and Services Tax Act, the Integrated Goods and Services Tax Act, or the Union Territory Goods and Services Tax Act will carry the same meanings as in those enactments.

Registration exemption for suppliers through e-commerce operators subject to PAN validation, portal enrolment, single-state supply and no inter State trade.
Exempts suppliers of goods through an electronic commerce operator (who collects tax at source) from mandatory registration if their aggregate turnover does not exceed the State threshold, subject to conditions: no inter State supplies, supply in only one State/UT, possession and portal validation of PAN, declaration of business address and State on the common portal, issuance of a portal enrolment number (single per State/UT), prohibition on supplying without enrolment, and automatic cessation of enrolment upon later registration.

Turnover-based annual return exemption for small registered persons, relieving filing obligation for the specified financial year.
Exempts registered persons whose aggregate turnover in financial year 2022-23 is up to two crore rupees from the statutory obligation to file the annual return under the Chhattisgarh Goods and Services Tax framework, the relief being granted by the State Government on the Council's recommendation pursuant to the first proviso to the relevant statutory provision and limited to the specified financial year's annual return filing requirement.