Input tax credit restriction where supplier charges higher state tax, limiting recoverable credit on same-line input services.
The notification limits input tax credit where a supplier of input service in the same line of business charges State tax at a higher rate than the recipient: credit is restricted to the amount corresponding to the recipient's rate on the input service and excess tax charged by the supplier is not eligible. Illustrations clarify application to a transport service chain. The notification also substitutes and omits specified schedule entries and removes certain entries from the Annexure Scheme of Classification of Services, with a stated commencement date in October 2023.

Refund of input tax credit limited to polyester or plastic film used in imitation zari thread under IGST amendment.
A new tariff entry designates imitation zari thread or yarn made of metallised polyester film or plastic film and stipulates that refund of input tax credit is available only for the polyester film or plastic film inputs used in such products, thereby limiting refund entitlement under the amended IGST rate notification.

Reverse charge: Central Government definition revised to exclude Ministry of Railways, changing IGST applicability.
Amendment substitutes the entry against S. No. 6 in the notification's table so that the term reads Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority, thereby excluding the Ministry of Railways from the Central Government scope for the purposes of the notification; the amendment takes effect from the twentieth day of October, 2023.

IGST exemption for millet flour powder applies to inter state supplies meeting the millet content requirement, exempt from tax.
Absolute exemption from IGST is provided by inserting a new Schedule entry for food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre packaged and labelled, by amendment to Notification No. 2/2017 Integrated Tax (Rate), thereby exempting such inter State supplies under the IGST rate notification.

Refund of input tax credit allowed for imitation zari thread or yarn made from metallised polyester or plastic film.
Amendment inserts entry 6AA to provide for refund of input tax credit in respect of imitation zari thread or yarn made out of metallised polyester film or plastic film, with an explanation that the entry applies only to refund of input tax credit on polyester film/plastic film inputs; the amendment takes effect from the stated commencement date.

Refund of input tax credit limited to polyester film/plastic film imitation zari thread under recent State GST amendment.
An entry is inserted in the State GST rate notification recognising imitation zari thread or yarn made of metallised polyester film or plastic film, with an explanation that the entry applies for refund of input tax credit only on polyester film or plastic film, thereby creating a specific refund-eligibility rule for that input under the State GST notification.

Refund of input tax credit limited to polyester or plastic film for imitation zari thread under amended UTGST rate schedule.
The notification adds an entry for imitation zari thread or yarn made out of metallised polyester film/plastic film to the UTGST rate schedule and specifies that this entry applies solely for refund of input tax credit on polyester film/plastic film used in such products.

IGST rate amendment expands lower-rate coverage to specified millet flour and molasses and reclassifies spirits for industrial use.
The notification amends the IGST rate schedules by inserting molasses (heading 1703) and a pre-packaged, labelled millet-flour food preparation containing at least seventy percent millets into the lower-rate schedule, substituting the description for heading 1905 to include that millet flour in the eighteen percent schedule, adding an entry for spirits for industrial use under the eighteen percent schedule, and omitting a listed item from the twenty-eight percent schedule; effective from the twentieth day of October, 2023.

Refund of input tax credit restriction limits refunds for imitation zari thread made from metallised polyester or plastic film.
Amendment inserts a tariff entry for imitation zari thread or yarn made out of metallised polyester film or plastic film and provides that this entry applies for refund of input tax credit only on polyester film / plastic film; the amendment is effected under the proviso to section 54(3) and comes into force on the twentieth day of October, 2023.

Amendment to tax notification: classification now includes central government excluding Ministry of Railways, state, union territory or local authority.
The notification substitutes the entry against Sl. No. 6, column 4 in Notification No. 4/2017-State Tax (Rate) with the text: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority." The amendment is made under the State's delegated legislative powers and shall come into force on 20th October, 2023.

Definition of taxable recipients amended to specify government bodies excluded and included, altering state GST rate application.
The notification amends Notification No. 4/2017 State Tax (Rate) by substituting, against S. No. 6 in column 4 of the Table, the entry specifying Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, and it takes effect from the twentieth day of October, 2023.

Reverse charge exclusion of Ministry of Railways narrows Central Government scope, altering liable recipients for specified supplies.
Notification No. 19/2023 amends the Table against S. No. 6, column 4 of Notification No. 4/2017-Union Territory Tax (Rate) by substituting the entry to read: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority." The change narrows the Central Government reference by excluding the Ministry of Railways and thereby alters the scope of recipients for the specified entry; the amendment is effective from the twentieth day of October, 2023.

IGST amendment clarifies tax treatment of passenger transport by omnibus supplied through e-commerce operators, with a company exception.
The amendment revises IGST rate notification wording to treat services of passenger transportation by an omnibus supplied through an electronic commerce operator as a distinct category, except where the supplier through the electronic commerce operator is a company, and adds a definition of "Company" adopting the Companies Act meaning for this purpose.

Reverse charge scope narrowed: Indian Railways excluded from Central Government for specified supplies, altering applicability.
The entry against S. No. 6, column 4 is replaced to specify that the term Central Government does not include the Ministry of Railways (Indian Railways), while State Governments, Union territories and local authorities remain covered; this amendment to Notification No. 4/2017-Central Tax (Rate) is effective from 20 October 2023 and alters applicability of the reverse charge mechanism for the specified supplies of goods.

Tax Rate Amendment: millet-based food preparation classified for state GST, specifying minimum millet composition and non pre-packaged exclusion.
The State GST rate schedule is amended by inserting Sl. No. 94A identifying 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 clarifying classification and applicability for state tax purposes.

Tax classification updated for millet flour preparations to specify taxable category and applicability under state GST.
The notification inserts a new Schedule entry classifying "Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled" into the State Tax (Rate) Schedule, and declares the date from which this amendment is operative.

UTGST amendment adds millet flour food preparation to the Rate Schedule, altering its tax classification effective late October.
The Central Government amends the UTGST (Rate) Notification No. 2/2017 by inserting a schedule entry for Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled, via Notification No. 18/2023; the insertion takes effect from the twentieth day of October, 2023.

GST exemption on millet flour powder introduced, adding a specified entry for qualifying non prepackaged supplies.
Inserts a new Schedule entry (S. No. 94A) into Notification No.2/2017 Central Tax (Rate) describing Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre packaged and labelled, thereby adding this product description to the central tax rate schedule. The amendment is made under section 11(1) of the CGST Act and takes effect from the 20th day of October, 2023.

Refund of unutilized input tax credit restricted for construction sales including land value, except after completion certificate or occupation.
The notification amends the rate notification to specify that supplies of construction of a complex, building or part intended for sale are ineligible for refund of unutilized input tax credit 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 a completion certificate or after first occupation, whichever is earlier.

GST rate changes: add molasses and millet flour entries, add industrial spirits classification, and remove a Schedule IV entry.
The notification amends Bihar GST rate schedules by inserting molasses (HS 1703) and a pre packaged millet flour product (powder with at least 70% millets) into a lower rate schedule, substituting schedule language to expressly include that millet flour, inserting a classification for spirits for industrial use into the mid rate schedule, and omitting S. No.1 and related entries from Schedule IV; the amendments are effective from 20th October 2023.