Advance-ruling framework is reconstituted through appointment of designated tax officers and supersession of the previous constitution.
Constitution of the Tamil Nadu Authority for Advance Ruling under section 96(1) of the Tamil Nadu Goods and Services Tax Act, 2017 establishes a two-member State advance-ruling body. The members are Tmt. D. Jayapriya, Additional Commissioner of GST and Central Excise, and Tmt. T. Indira, Joint Commissioner (Commercial Taxes) holding full additional charge. The revised composition replaces the earlier constitution of the advance-ruling mechanism.

Extension for annual GST returns for specified districts; reconciliation statement must accompany the return by the new deadline.
Amendments to rule 80 of the Tamil Nadu GST Rules, 2017 add sub rules granting an extension for the annual return and requiring the self certified reconciliation statement to be furnished with that return by the tenth day of January, 2024 for registered persons whose principal place of business is in specified districts; the amendment is titled as the 2024 Amendment Rules and is deemed effective from 31 December 2023.

Packaging machine registration required for manufacturers of specified pan-masala and tobacco products, with mandatory machine details and monthly reporting.
Notification requires manufacturers of specified pan-masala and tobacco goods to electronically register packing/filling machines in FORM GST SRM-I on the common portal (with autogenerated machine registration numbers), report additions, capacity changes and disposals within prescribed short timelines, submit a monthly production and input statement in FORM GST SRM-II by the tenth of the succeeding month, and upload a Chartered Engineer certificate in FORM GST SRM-III for machines declared or amended.

Rescission of Notification under state GST law withdraws prior departmental notification while preserving prior actions before rescission.
The State Government, invoking section 148 of the State Goods and Services Tax Act, rescinds an earlier departmental notification dated in 2023, withdrawing its operative effect prospectively while preserving anything done or omitted under the earlier instrument prior to rescission. The rescission is declared to come into force from the first day of the stated month in 2024, effecting an administrative withdrawal of the prior notification but maintaining a savings clause for prior actions.

GST tariff amendment: Karnataka substitutes HS codes for specified goods, altering tariff classification effective from Jan 4, 2024.
The Government of Karnataka, under the Karnataka GST Act, has substituted the entries against S. No. 165 and S. No. 165A in Schedule I with 2711 12 00, 2711 13 00, 2711 19 10, modifying tariff classification for those items.

Exemption under section 10(46): specified fees, maintenance fund receipts and interest exempt subject to conditions.
Exemption is granted to Punjab State Faculty of Ayurvedic and Unani Systems of Medicine under section 10(46) for fees, maintenance fund receipts, and interest on bank deposits, subject to conditions that the body shall not engage in commercial activity, that activities and the nature of specified income remain unchanged, and that it files returns under clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to the listed assessment years.

Tax exemption for Chennai Metropolitan Water Supply and Sewerage Board: specified income exempt subject to non-commerciality and compliance.
Notification grants tax exemption to Chennai Metropolitan Water Supply and Sewerage Board under clause (46) of section 10 for specified income including government grants and subsidies, centage receipts from municipalities, taxes and charges, income from sale of farm produce and property rent, miscellaneous receipts such as interest on specified investments and sale of assets, and interest on bank deposits, subject to conditions prohibiting commercial activity, requiring unchanged nature of activities and income, and specified return-filing compliance.

Dematerialisation requirement for AIF investments with strengthened custodian appointment and associate independence conditions.
AIFs must hold investments in dematerialised form subject to Board-specified conditions, except for instruments ineligible for dematerialisation, assets of liquidation schemes not available dematerialised, and other Board-specified exceptions. Sponsors or Managers must appoint a Board-registered Custodian for safekeeping, with Category III custodians required to hold securities and goods from physical settlement of commodity derivatives; custodians must report and disclose investment information as specified by the Board. An associate Custodian may act only where independence conditions and a prescribed net worth threshold for the Sponsor or Manager are satisfied, and an independent undertaking is executed.

Union Territory Tax Rate corrigendum corrects principal notification reference and updates the Gazette citation accordingly.
The corrigendum directs that, in Notification No. 01/2024-Union Territory Tax (Rate), the passage referencing the principal notification be read as identifying the principal notification as No.1/2017-Union Territory Tax (Rate) published at G.S.R. 710(E), and confirms the last amendment as notification No. 17/2023 - Union Territory Tax (Rate) published at G.S.R. 776(E).

Integrated GST rate correction amends the rate figure and updates the principal notification citation in corrigendum.
Corrigendum to Notification No. 01/2024-Integrated Tax (Rate) amends the published text by replacing a published numeric rate entry with the corrected figure and by substituting the prior citation to the principal notification (presented as a Central Tax (Rate) citation) with the corrected Integrated Tax (Rate) citation and updated Gazette reference, while retaining the reference to the most recent amending notification.

Rescission of tax notification effective from January first, with savings preserving actions or omissions before rescission.
Rescission of Notification No. 30/2023-State Tax is effected under the Meghalaya Goods and Services Tax Act, 2017, withdrawing the earlier departmental Gazette notification while expressly preserving actions done or omitted before rescission; the notification takes effect from 1 January 2024.

Packing machine registration: manufacturers must register machines, upload engineer certificates, and file monthly GST production statements.
Establishes a special procedure requiring registered manufacturers of specified pan masala and tobacco products to electronically register packing/filling machines in FORM GST SRM-I (with autogenerated unique machine registration numbers), upload Chartered Engineer certificates in FORM GST SRM-III for declared machines, and submit a monthly production and input statement in FORM GST SRM-II by the tenth day of the succeeding month; prescribes timelines for initial filing, post-registration filing, additions, disposals, amendments, document uploads, and portal data fields. Effective from 1 April 2024.

Taxation of online money gaming: platform organisers are treated as suppliers liable for GST on gaming transactions.
The Ordinance amends the Kerala SGST Act to define online gaming and online money gaming, adopt the Income-tax Act meaning of virtual digital asset, and expand specified actionable claims to include betting, casinos, gambling, horse racing, lottery and online money gaming. It deems organisers, platform owners or operators of such supplies to be the supplier liable to pay GST regardless of receipt or mode of consideration, and treats supplies of online money gaming from outside India to persons in India as taxable. The amendments coexist with other laws regulating or prohibiting gaming activities.

Tax exemption for specified income: grants and interest of Polavaram Project Authority exempted subject to conditions.
Notification under clause (46) of section 10 exempts specified income of Polavaram Project Authority-grants from the Central Government and interest on bank deposits-subject to conditions: no commercial activity, unchanged activities and nature of specified income across financial years, and compliance with the return-filing obligation. The exemption is applied retrospectively to the stated assessment years and the notification carries a certification of no adverse effect from retrospective application.

Exemption under section 10(46): specified incomes of Haryana State Board exempted subject to non commercial and filing conditions.
Government notification exempts specified incomes of Haryana State Board of Technical Education, Panchkula: grants, assignments and contributions from Central and State Governments; fees including affiliation and examination fees; royalties, charges and penalties; bequests, donations and endowments; sale proceeds of securities and rents and profits from property vested in the Board; and interest on bank deposits. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income nature across financial years, and filing its return as required by clause (g) of sub-section (4C) of section 139. The notification applies retrospectively to assessment years 2022-2023 and 2023-2024.

Exemption under clause (46) of section 10: specified income of Karmayogi Bharat exempted subject to conditions on activities and filings.
Notification designates Karmayogi Bharat, a government owned charitable company, as exempt under clause (46) of section 10 in respect of specified income: grants/subsidies from government bodies; subscription, assessment and onboarding fees; receipts from sale of forms, materials, scrap and tender fees; and interest from banks and government securities and bonds. The exemption is subject to conditions prohibiting commercial activity, requiring unchanged activities and income character across financial years, and mandating prescribed filing of return of income. The notification is applicable for the stated sequence of assessment years.

Tax exemption for District Legal Service Authority permits specified grants, court awards, fees and interest, subject to non-commerciality and filing.
Notification under clause (46) of section 10 exempts specified income of District Legal Service Authority Union Territory Chandigarh, including grants from legal services authorities, government grants or donations for the Legal Services Authorities Act, court-ordered receipts, recruitment application fees, and interest on bank deposits, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income nature across years, and compliance with prescribed income-tax return filing; the notification is applied retrospectively to specified recent assessment years.

Packing machine registration requirement mandates machine details, monthly production reports and engineer certification under the special GST procedure.
A special GST procedure obliges registered manufacturers of listed pan masala and tobacco goods to file machine-specific details in FORM GST SRM-I on the common portal, obtain autogenerated machine registration numbers, report additions, amendments and disposals within prescribed short timelines, and furnish machine capacity declarations and prior departmental submissions. The regime also requires monthly submission of production, input consumption and power usage in FORM GST SRM-II and upload of a Chartered Engineer certificate in FORM GST SRM-III for declared or amended machines.

Rescission of notification ends the special procedure for manufacturers under CGST, effective with savings for prior actions.
The Central Government, invoking authority under section 148 of the Central Goods and Services Tax Act, 2017, rescinds Notification No. 30/2023-CT dated 31st July 2023 concerning the special procedure for registered manufacturers; the rescission takes effect from 1st January 2024 and preserves actions done or omitted before rescission.

Extension of filing deadline: GSTR 9 and GSTR 9C due by January tenth for specified Tamil Nadu districts.
The Central Government inserted rule 80(1B) and rule 80(3B) in the Central GST Rules, 2017 to provide that for FY 2022-2023 the annual return (GSTR 9) and the self certified reconciliation statement (GSTR 9C) shall be furnished on or before 10 January 2024 by registered persons whose principal place of business is in the specified districts of Tamil Nadu.