Government inclusion clarifies Central Government excluding Ministry of Railways and State or local authorities within GST rate notification.
The Finance Department amends Notification No. 4/2017-State Tax (Rate) by substituting the Table entry at the specified serial number and column to identify Central Government (excluding Ministry of Railways), State Government, Union territory and local authority as the categories recognised within the State Tax rate notification.

GST rate amendment adds millet flour powder classification for non pre-packaged products under the State schedule.
Amendment to the State GST rate notification inserts a new Schedule entry under tariff heading 1901 for food preparation of millet flour in powder form containing at least 70% millets by weight, applicable only to products other than pre-packaged and labelled, thereby including that specific product description within the State GST rate framework.

GST rate amendment updates taxable goods list, adding millet flour and molasses and removing a higher-rate entry.
Amendment updates the State GST rate notification by inserting a tariff entry for molasses, adding a pre-packaged and labelled millet flour preparation containing at least seventy percent millets by weight into the reduced-rate schedule, revising a mid-rate schedule entry to include that millet product and inserting a tariff entry for spirits for industrial use, and omitting the first entry of the higher-rate schedule.

Omnibus passenger transport via e-commerce receives distinct GST treatment, with an exception where the supplier is a company.
The notification amends the State Tax (Rate) provision to exclude omnibus from the phrase "omnibus or any other motor vehicle" and inserts a new clause treating transportation of passengers by an omnibus supplied through an electronic commerce operator as a distinct category, except where the supplier through such operator is a company; it also defines "Company" by reference to clause (20) of section 2 of the Companies Act, 2013.

Construction services for sale including land value subject to state GST unless full consideration received after completion certificate.
The substitution expands the taxable description to cover construction of a complex, building or part 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.

GST notification amendment specifies inclusion of the Ministry of Railways in postal services and excludes it from central government services.
The notification amends the State GST rate table by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one item and by inserting "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government" in another item, thereby explicitly including railways in the former table entry and excluding them from the latter.

GST exemption for services to governmental authorities now covers water, public health, sanitation, waste management and slum improvement.
The notification inserts a new entry in the GST rate table exempting, at Nil rate, services to a Governmental Authority consisting of water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation; it also inserts reference to the Ministry of Railways alongside the Department of Posts in multiple table entries and provisos to align their treatment under the notification.

Input tax credit restriction: credit disallowed where supplier of input service charges a higher State tax rate than recipient is charged.
A proviso is inserted restricting input tax credit: where a supplier of an input service in the same line of business charges State tax at a rate higher than that charged to the recipient, credit on that input service in excess of the tax paid or payable at the lower rate shall not be taken; an illustrative example demonstrates that the recipient may claim credit only up to the tax corresponding to the lower rate. The notification also substitutes wording, omits a sub-item and deletes two annexure classification entries.

Input tax credit refund clarified for imitation zari made from metallised polyester or plastic film, limited to film inputs only.
The Government amended Notification No. FD 48 CSL 2017 by inserting entry 6AA (commodity code 5605) for "Imitation zari thread or yarn made out of Metallised polyester film /plastic film," expressly limited to refund of input tax credit on polyester film/plastic film used in such goods.

Tax notification amendment revises recipients to include central government excluding railways, states, union territories and local authorities.
The Government substitutes, in the Table against S. No. 6, column 4 of Notification (04/2017), the entry with: Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority. The amendment is made under sub section (3) of the Karnataka Goods and Services Tax Act, 2017 and is effective from 20th October 2023.

Tax classification: food preparation of millet flour predominantly composed of millets now specified in GST notification for inclusion.
An amendment inserts a new Schedule entry classifying "food preparation of millet flour, in powder form, containing at least seventy percent millets by weight, other than pre packaged and labelled" as a distinct tariff item, thereby defining compositional eligibility and excluding pre packaged and labelled variants for GST application.

GST classification changes update tariff entries to add molasses, specified millet flour preparations, and industrial spirits.
The Karnataka GST notification amends tariff schedules by inserting molasses (heading 1703) and pre packaged millet flour food preparations (containing at least 70% millets) into the lower rate schedule, expanding an existing entry to include those millet preparations, adding a tariff entry for spirits for industrial use (2207 10 12) to the intermediate rate schedule, and omitting the first entry of the higher rate schedule; the amendment is made under specified subsections of the Karnataka GST Act and has a stated commencement date.

Transportation of passengers by omnibus clarified: e commerce supplies by companies treated differently under Karnataka GST amendment.
The amendment replaces wording to exclude omnibus from the general motor vehicle wording, inserts a separate clause treating services by way of transportation of passengers by an omnibus as taxable except where the supplier through an electronic commerce operator is a company, and adds a definition that "Company" has the meaning assigned in the Companies Act.

Tax treatment of construction of buildings updated to exclude sales where entire consideration is received after completion certificate or first occupation.
The notification substitutes prior wording with a rule capturing construction services "intended for sale" where the amount charged includes the value of land or undivided land share, except where the entire consideration is received only after issuance of the completion certificate, where required, or after first occupation, whichever is earlier, thereby defining when inclusion of land value triggers the taxable characterization.

Amendment to GST classification reallocates Ministry of Railways between schedule entries, changing which entry governs its supplies.
The notification amends the State GST schedule by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in one entry and by adding the bracketed exclusion "[excluding the Ministry of Railways (Indian Railways)]" to the description of services supplied by the Central Government in another entry, thereby reallocating the Ministry of Railways between those schedule items for state GST treatment and specifying an operative commencement date.

Services to governmental authorities exempted under state GST notification; amendments also include railways alongside postal services.
The notification inserts a new Table entry (serial 3B, Chapter 99) exempting services provided to a Governmental Authority - water supply; public health; sanitation conservancy; solid waste management; and slum improvement and upgradation - listing nil tax treatment, and amends multiple serials to include the Ministry of Railways (Indian Railways) alongside the Department of Posts; effective 20 October 2023.

Input tax credit cap where supplier charges higher state tax; excess credit disallowed for same line of business.
The notification amends the Karnataka GST classification to restrict input tax credit where the supplier of an input service in the same line of business charges state tax above 2.5%; credit is allowable only to the extent of tax paid or payable at 2.5% on the input value, with any excess tax charged by the supplier disallowed. An illustrative motor cab example demonstrates the calculation. The amendment also substitutes wording for a service description, omits a related item, and removes specified Annexure entries.

Notification amendment adds Puducherry to Gujarat reference and makes the insertion effective retrospectively from July.
Amendment inserts the words "and the State of Puducherry" after "State of Gujarat" in S. O. GST No. 105/2023 Tax (3 March 2023) under authority of sub rule (4B) of rule 8 of the Jammu and Kashmir GST Rules, 2017, and declares the insertion effective from the thirty first day of July, 2023.

Appeal procedure for transitional credit: no pre deposit required; manual filing with acknowledgement and appellate summary issued.
Appeals against orders concerning transitional credit must be filed manually in duplicate on the prescribed form, signed and accompanied by relevant documents and a self certified copy of the order; filing time runs from the later of the notification or order date, and earlier appeals are deemed compliant. No pre deposit is required for filing. Acceptance is confirmed only upon manual issuance of Form GST APL 02 by the Appellate Authority. The Appellate Authority must issue, with its order, a prescribed summary summarising credit/demand outcomes and related particulars.

Refund of input tax credit limited to polyester/plastic film used in imitation zari thread under amended GST notification.
The amendment adds entry 6AA specifying that imitation zari thread or yarn under tariff code 5605 made from metallised polyester film or plastic film is subject only to refund of input tax credit on polyester film or plastic film; the insertion follows Sl. No. 6A in the notification and takes effect from the stated effective date in October 2023.