GST treatment for passenger transportation by omnibus narrowed; exemption excludes supplies made through e commerce operators that are companies.
The notification amends the transport exemption by excluding omnibus from a general motor vehicle phrase, inserts a specific provision covering passenger transportation by omnibus except when supplied through an electronic commerce operator that is a company, and adds a definition adopting the Companies Act meaning of "Company."

Refund of unutilised input tax credit barred for construction services including land value, except where full consideration paid post-completion.
The notification amends prior wording to provide that no refund of unutilised input tax credit shall be allowed for services of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.

Exclusion of Indian Railways from central-government service exemptions, altering GST exemption scope with retrospective effect.
The notification amends the Table to add "and the Ministry of Railways (Indian Railways)" after "Department of Posts" and to insert "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government," thereby narrowing the exemption available for central government services so that Indian Railways are excluded from those exemptions; the amendment is effective from 20th October, 2023.

GST exemption for specified government services expanded; rail services carved out from central-service exemptions.
The notification adds Chapter 99 to exempt services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation-with nil tax entries, and amends table entries to insert reference to the Ministry of Railways (Indian Railways) alongside the Department of Posts. The amendment is effected under specified sections of the Kerala State GST Act and is deemed effective from 20 October 2023.

Input tax credit restriction limits credit to the supplier's rate, disallowing excess credit when input tax is higher.
Amendment limits input tax credit where a supplier of input service in the same line of business charges state tax at a rate higher than the rate charged by the recipient: the recipient cannot claim credit in excess of the tax paid or payable at the recipient's charged rate; illustrated by a motor cab transport example. The amendment also makes textual substitutions and omits specified entries in the Scheme of Classification of Services. The notification is deemed effective from the earlier specified date.

Special compliance for manufacturers of specified tobacco and pan masala: mandatory machine registration, records and monthly returns.
Registered manufacturers of the specified goods must electronically furnish details of filling and packing machines in prescribed SRM forms to obtain a unique machine ID, report installations or removals within 24 hours, and submit previously made production capacity declarations in FORM SRM-IA. They must maintain daily inputs, waste and meter-reading records (FORM SRM-IIIA) and shift-wise machine-wise production and clearance registers by brand and product (FORM SRM-IIIB). A consolidated monthly statement (FORM SRM-IV) must be filed on the common portal by the tenth day of the succeeding month, and the Schedule lists covered tobacco and pan masala goods.

Rescission of notification under section 148 withdraws prior Goa GST notification, effective 1 January 2024.
Rescission of a prior Goa GST notification is effected under the statutory power conferred by section 148 of the Goa Goods and Services Tax Act, 2017; the Government rescinds notification No. 38/1/2017-Fin(R&C)(255)/3219 dated 30th August, 2023, except as respects things done or omitted to be done before such rescission, and declares the rescission to come into force from 1st January, 2024.

State Tax notification amendment updates Foreign Trade Policy and Handbook definitions and corrects a paragraph cross-reference, effective retrospectively.
Amendment to the State Tax (Rate) notification No. 26/2018 replaces the opening paragraph phrase "paragraph 4.41" with "paragraph 4.40" and substitutes the Explanation's clause (a) to define "Foreign Trade Policy" as the Foreign Trade Policy, 2023 (notification No. 1/2023) and clause (b) to define "Handbook of Procedures" as the Handbook of Procedure (Public Notice No. 01/2023). The notification is effective retrospectively from 27th July, 2023.

GST rate changes: insert specified goods into lower schedules and revise yarn and slag classifications accordingly.
The notification amends the Telangana State GST rate schedules by inserting specified goods into the 2.5% schedule (extruded un fried snack pellets, fish soluble paste, LD slag, imitation zari thread), substituting the 6% metallised yarn description to exclude real and imitation zari, and revising 9% entries to include extruded snack pellets and to exclude LD slag; the amendments are effective from 27th July, 2023.

Forward charge applicability amended to apply from the specified financial year unless reverted to reverse charge mechanism.
The notification substitutes the Annexure III wording to treat supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," thereby making forward charge applicable from the specified financial year onward until supplies revert to reverse charge. The amendment is issued under the Telangana GST Act on Council recommendation and takes effect from 27th July, 2023.

Exemption Extensions in customs notifications extended to a later validity period for multiple specified notifications.
Amendment substituting an earlier expiry date with a later expiry date in specified provisos and paragraphs of a series of identified customs exemption notifications, effected under section 25(1) of the Customs Act, 1962. Each Table entry names a principal notification and prescribes the precise textual substitution, limiting the change to the replacement of the expiry wording in the indicated clause of each listed notification.

State Tax Rate amendment: Satellite launch services added to taxable services under GST, altering the rate entry.
The notification amends Notification No.12/2017-State Tax (Rate) by substituting the entry in column (3) against serial number 19C with "Satellite launch services," thereby classifying those services in the Telangana State GST rate schedule; the Government, acting under the Telangana Goods and Services Tax Act on Council recommendation, specifies that the amendment takes effect from 27th July, 2023.

Extension of customs exemptions: temporal validity for listed tariff entries extended to a later date.
Amends Notification No. 50/2017-Customs by substituting the terminal date "31st March, 2024" with "30th September, 2024" for the Table entries at serial numbers 237, 340, 368, 374, 375, 403, 479, 527A and 527B, and by making the same substitution in the second proviso of the principal notification, thereby extending the validity of the specified exemptions.

Reverse charge mechanism option window revised; GTA must file prescribed form to revert before the financial year commences.
The notification amends rules on a Goods Transport Agency's option concerning GST payment, revising timing for exercising or reverting to the reverse charge mechanism to a specified window in the preceding financial year, deeming forward-charge elections to continue unless Annexure VI is filed, and inserting Annexure VI as the prescribed form for GTAs to declare reversion. Annexure V wording is aligned to the new filing deadline, a sub-clause in an Explanation is omitted, and the amendments are given an effective date in the instrument.

Rescission of State Tax Notification withdraws an earlier notification, effective from the start of the calendar year.
The Government of Himachal Pradesh, under section 148 of the Himachal Pradesh GST Act and on the GST Council's recommendation, rescinds Notification No. 30/2023 State Tax dated 18 September 2023, subject to a savings provision for acts done or omissions before rescission, and declares the rescission effective from 1 January 2024.

State GST rate schedule amended: specific tariff headings substituted, altering classification with effect from January.
The notification amends Schedule I 2.5% of Notification No. 1/2017-State Tax (Rate) by substituting, against S. No. 165 and S. No. 165A, the tariff headings 2711 12 00, 2711 13 00 and 2711 19 10; the amendment is effective from the 4th day of January, 2024 and is issued under sections 9(1) and 15(5) of the Himachal Pradesh GST Act.

GST on online money gaming: organisers and platform operators deemed suppliers, making such supplies taxable and regulated.
The Bill defines online gaming, online money gaming, "virtual digital asset" and specified actionable claims to include betting, casinos, gambling, horse racing, lottery and online money gaming; deems organisers, operators or platform managers of such supplies to be suppliers liable under the GST Act even if consideration is received indirectly; treats cross border supplies of online money gaming to persons in the State as taxable; substitutes "specified actionable claims" in Schedule III; and preserves other regulatory prohibitions while repealing the earlier Ordinance with savings.

Extension of limitation period extends time for issuance of assessment and tax recovery orders for specified fiscal periods.
The Lieutenant-Governor, under section 168A of the Puducherry GST Act and modifying earlier notifications, extends the time limit for issuance of orders under the assessment and recovery provision for specified financial years relating to recovery of tax not paid or short paid and input tax credit wrongly availed or utilized, and declares the notification effective from 28th December, 2023.

Authorization for physical verification of business premises may be approved by Deputy Commissioner before GST registration is granted.
The Commissioner delegates to the Deputy Commissioner of State Tax (GST) the authority to approve physical verification of a place of business before granting registration, exercising powers under Rule 9(1)(b) of the Goa GST Rules read with Section 25 of the Goa GST Act; the order formalises that the Deputy Commissioner may authorise on site verification as a precondition to issuance of registration.

Classification of online gaming supplies: online money gaming, other online gaming and casino actionable claims notified as specified supplies.
Notification under section 15(5) of the West Bengal Goods and Services Tax Act classifies the following as specified supplies: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, with the notification given effect from the stated commencement date.