GST schedule amendment: millet flour preparations meeting specified millet-content threshold added as non prepackaged taxable entry.
Amendment inserts serial number 94A into Notification No. 36/ST-2 to classify under tariff heading 1901 food preparation of millet flour, in powder form, containing at least seventy percent millets by weight, other than pre-packaged and labelled, thereby creating a discrete Schedule entry for such millet flour preparations; the amendment is made under sub section (1) of section 11 and takes effect on the twentieth day of October, 2023.

GST rate changes add molasses and specified millet flour items, substitute heading description and remove a 14% entry.
Amendment to the Haryana GST schedules inserts molasses into Schedule I (2.5%), adds a pre-packaged, labelled millet-flour food preparation (at least 70% millets by weight) into Schedule I and expands the Schedule III description of goods of heading 1905 to include that millet product; additionally Schedule III gains an entry for spirits for industrial use and Schedule IV serial number 1 (14%) is omitted, all effective from 20 October 2023.

Transportation of passengers by omnibus: GST notification amended to exclude omnibuses and add carve out for company supplies via e commerce.
The Haryana GST notification is amended to exclude omnibus from a general motor vehicle reference, to create a separate category for passenger transportation by omnibus with an exception where the service is supplied through an electronic commerce operator by a Company, and to define "Company" by reference to clause (20) of section 2 of the Companies Act, 2013; the amendment is effective from the notification date.

Taxability of under-construction property clarified: land value included unless consideration paid only after completion certificate or occupation.
The amendment clarifies that construction services for a complex, building or part intended for sale are taxable where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received only after issuance of the completion certificate, when required, or after first occupation, whichever is earlier.

GST notification amendment adds Ministry of Railways to Department of Posts entry and excludes it from central services.
The notification amends the schedule to insert "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one table entry, and to insert the bracketed phrase "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in another entry; the changes are made under the Haryana GST statute and come into force on 20 October 2023.

Governmental services exemption: specified public utility services to governmental authority listed as nil-rated; railways added to postal entries.
A new serial 3B (Chapter 99) lists services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation-as nil-rated supplies. Additionally, the words "and the Ministry of Railways (Indian Railways)" are inserted after "Department of Posts" in the entries, explanations and provisos for serial numbers 6-9. The notification takes effect from the date of issuance.

Input tax credit limitation where supplier charges higher state tax; excess credit on same-line services disallowed.
The amendment adds a proviso limiting input tax credit where the supplier of an input service in the same line of business charges State tax at a higher rate than that charged to the recipient, permitting credit only to the extent of tax paid/payable at the lower rate; identical provisos with illustrative examples are inserted against serial numbers 8 and 10. The amendment also substitutes wording in serial number 34, omits item (v) thereunder, and removes serial numbers 696 and 698 from the Scheme of Classification of Services. The notification is effective 20 October 2023.

E-commerce supplies by composition taxpayers require operators to block interstate goods supplies, collect tax at source, and report electronically.
Electronic commerce operators collecting tax at source must follow a special procedure for goods supplied through them by composition taxpayers. They must not allow inter-State supplies of goods by such persons. Operators must collect and remit tax at source on these supplies and electronically report the supply details in FORM GSTR-8 on the common portal. The procedure applies from 1 October 2023.

Registration exemption for small suppliers through e-commerce operators collecting tax at source, subject to PAN validation and single-state enrolment.
Persons supplying goods through an electronic commerce operator required to collect tax at source and whose aggregate turnover does not exceed the registration threshold are exempted from registration subject to conditions: no inter-State supplies; supply in only one State/UT through the operator; possession and declaration of PAN and business address on the common portal with validation; obtaining a single enrolment number on successful validation; prohibition on supply through the operator unless enrolled; and cessation of enrolment upon subsequent registration.

Construction services bundled with land value clarified as taxable supply, excluding cases where payment follows completion certificate or occupation.
Amendment clarifies that services of construction of a complex, building or a part thereof, intended for sale to a buyer, where the amount charged includes the value of land or undivided share of land, are the specified category, but excludes cases where entire consideration is received only after issuance of a completion certificate, where required, or after first occupation, whichever is earlier.

Passenger transportation by omnibus: Odisha separates omnibus services and treats supplies via e commerce companies differently.
The notification amends GST classification by excluding omnibus from the general "any other motor vehicle" phrase, inserts a separate clause treating services of passenger transportation by an omnibus with an exception where the supplier is supplied through an electronic commerce operator and is a company, and adds a definition of "Company" referencing the Companies Act, 2013; effective October 20, 2023.

GST scope amendment revises treatment of railway services, adding them to one entry and excluding them from central services.
The notification amends a prior Odisha GST notification to add the Ministry of Railways (Indian Railways) after the words "Department of Posts" in the Table entry at serial number 5, and to insert an express exclusion of the Ministry of Railways (Indian Railways) from the phrase "Services supplied by the Central Government" in the Table entry at serial number 5A. The amendment is effective from the twentieth day of October, 2023.

Governmental services exemption expanded to cover water, sanitation, waste management and to include railway services in entries.
The notification inserts entry 3B in Chapter 99 to treat services to a Governmental Authority for water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation as nil-rated/exempt, and amends serials 6, 7, 8 and 9 to add the national railway administration alongside the Department of Posts in the relevant items, explanations and provisos; effective from 20th October, 2023.

Input tax credit limit where supplier charges higher state tax - excess credit disallowed; service classification amended.
The amendment limits input tax credit where a supplier of an input service in the same line of business charges State tax at a rate higher than the rate applicable to the output supply: the credit on that input service is confined to the amount corresponding to the lower output tax rate and any excess charged is not deductible. The notification also substitutes wording and omits specified entries in the service classification annexure; the changes are effective from the notification date.

GST schedule amendment adds millet based flour category to taxable classifications, with specified packaging exclusion and commencement.
The notification inserts Schedule entry 94A classifying under tariff heading 1901 "food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled," thereby creating a distinct GST classification for predominantly millet based powdered food preparations and excluding pre packaged and labelled items; the amendment takes effect from 20 October 2023.

GST applicability: central, state, union territory and local authorities explicitly included, excluding Ministry of Railways.
Amendment to an Odisha Finance Department notification substitutes, in the Table at serial number 6 column (4), the entry with: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority. The amendment is made under powers conferred by the Odisha Goods and Services Tax Act and takes effect from the twentieth day of October, 2023.

Refund eligibility for input tax credit: imitation zari thread made from metallised polyester/plastic film qualifies for refund under Odisha notification.
The Odisha Finance Department amended its GST notification to add a specific entry providing refund of input-tax credit for imitation zari thread or yarn made out of metallised polyester film or plastic film, with an explanatory qualification that the entry applies only to refund of input-tax credit on polyester film or plastic film; the amendment is effective from October 20, 2023.

GST rate changes: molasses and millet flour entries added; spirits for industrial use reclassified; higher-rate item removed.
The notification amends State GST schedules by inserting molasses (HSN 1703) and a pre-packaged millet-flour food preparation (HSN 1901) into the lower-rate schedule, by amending the description of heading 1905 to include the specified millet product and by inserting spirits for industrial use (HSN 2207 10 12) into the intermediate-rate schedule, and by omitting S. No. 1 from the higher-rate schedule. The amendment is effected under the State GST statute and is effective from October 20, 2023.

Special GST procedure deadline extension takes effect retrospectively, replacing the earlier June deadline with the August deadline.
Exercise of the special-procedure power under section 148 of the Delhi Goods and Services Tax Act, 2017, substitutes 31 August 2023 for 30 June 2023 as the date stipulated under Notification No. 03/2023-State Tax. Although issued on 20 October 2023, the amended deadline is deemed effective from 30 June 2023.

Refund of input tax credit permitted for imitation zari thread or yarn made of metallised polyester or plastic film.
The notification inserts entry 6AA providing that imitation zari thread or yarn made out of metallised polyester film/plastic film is eligible for refund of input tax credit, and that this refund entry applies only to the polyester film/plastic film input.