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.

Inclusion of government entities in taxable coverage under Meghalaya GST expands scope of notified recipients, effective from commencement.
Amendment replaces the entry against Sl. No. 6, column 4 in the cited notification to read: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union Territory or a local authority." The amendment is made under section 9(3) of the Meghalaya GST Act on the Council's recommendation and takes effect from the date specified in the notification.

GST schedule amendment: adds tariff entry for millet flour preparations containing a high proportion of millets, modifying the Schedule.
The State Government inserts a new Schedule entry after Sl. No. 94, adding heading 1901 for a food preparation of millet flour in powder form containing at least seventy percent millets by weight and excluding pre-packaged and labelled goods; the amendment is notified to take effect on the twentieth day of October, 2023.

GST rate amendments alter tax classifications for molasses, millet-based food preparations and industrial spirits, changing applicable rate schedules.
Amendment inserts molasses (HS 1703) and a pre packaged, labelled millet flour food preparation (containing at least 70% millets) into Schedule I; expands Schedule III description for heading 1905 to include that millet preparation and inserts an entry for spirits for industrial use (2207 10 12); and omits Sl. No. 1 and related entries from Schedule IV. The changes come into force on 20 October 2023.

Transportation of passengers by omnibus: new provision treats omnibus services via e commerce differently where supplier is a company.
Amendment excludes omnibuses from the original motor vehicle wording, inserts a separate provision taxing transportation of passengers by omnibus except when supplied through an electronic commerce operator by a company, and adds an Explanation defining "Company" with reference to the Companies Act, 2013; the amendment is effective from the stated commencement date.

Construction of complex intended for sale: GST scope narrowed; exclusion where full consideration received after completion certificate or first occupation.
The notification amends the opening paragraph of Notification No. ERTS(T) 65/2017/15 by specifying that construction of a complex, building or part intended for sale is treated as chargeable 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, where required, or after first occupation, whichever is earlier.

GST exemption scope narrowed for central railway services, specifying inclusion in postal entry and exclusion from general central government services.
Amendment inserts the Ministry of Railways (railway services) after Department of Posts in serial 5, item (2)(i), and expressly excludes railway services from the "Services supplied by the Central Government" entry at serial 5A, with effect from 20th October, 2023.

Exemption for government services: certain municipal and public health services to governmental authorities now carry nil treatment under notified entry.
A new table entry adds services provided to a Governmental Authority under Chapter 99-water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation-as nil-rated in the notification. The amendment also inserts the phrase "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in several existing table entries. The changes are effected under provisions of the Meghalaya Goods and Services Tax Act, 2017 and commence on the twentieth day of October, 2023.

Input tax credit limitation: credit restricted when supplier charges higher central tax than recipient's applied rate.
Limits input tax credit where the supplier of an input service in the same line of business charges central tax at a higher rate than the recipient: credit for such input services is restricted to the amount of central tax corresponding to the recipient's applied central tax rate, illustrated by a transport example.

Deduction under section 10AA now requires an accountant's report in Form 56F certifying the claim and disclosures.
The amendment mandates that claims for the export-unit deduction be supported by an accountant's report in Form No. 56F, certified by a Chartered Accountant, verifying accounts and stating the deduction claimed with a detailed Annexure of unit identification, turnover, profits, export receipts in convertible foreign exchange, overseas account disclosures, the deduction working, and any qualifications.

Tax exemption for specified income, conditioned on no commercial activity and prescribed income tax filing requirements.
Notification designates Punjab Dental Council, Mohali as exempt under clause (46) of section 10 for specified income comprising registration/renewal receipts from doctors and interest on FDR-held surpluses, conditional on no commercial activity, unchanged activities and income nature, and filing of return per clause (g) of sub-section (4C) of section 139; the notification is retrospective to assessment years relevant to financial years 2021-22 and 2022-23.

Rate of exchange for foreign currencies set for conversion to Indian rupees, governing valuation of import and export goods.
Determination of exchange rates for conversion between specified foreign currencies and Indian rupees for customs purposes, prescribing distinct import and export rates in two annexed schedules (one-unit and one-hundred-unit bases) to be applied for valuation and other customs-related conversions for imported and exported goods, replacing an earlier notification while preserving prior actions or omissions.

Customs exemption for converted foreign-going vessels conditions nil duty and IGST subject to six-month reconversion limitation.
Amendment inserts a new entry exempting a Foreign Going Vessel converted for a coastal run from specified customs duty and IGST, subject to the proviso that the vessel must not re-convert to a foreign going vessel within six months; "Foreign going vessel" is as defined in the Customs Act and "Conversion to coastal Vessel" includes licencing under the Merchant Shipping Act, 1958. The Annexure lists are also revised with substitutions in List 34A and omission in List 34B.

Effective date amendment prescribes a future effective date while deeming retrospective operation under the state GST notification.
Amendment inserts the words "with effect from 1st day of January 2024" into the principal notification notifying the special procedure under the Maharashtra GST Act, and states that this insertion shall be deemed to have been in effect from 31st July 2023, thereby prescribing a prospective effective date while declaring retrospective deeming for legal and administrative purposes.

Notification amendment sets the special procedure effective date and deems it retrospective to an earlier specified date.
The notification amends an earlier state GST notification by inserting the words establishing that the special procedure shall operate "with effect from 1st day of January, 2024" immediately after the provision identifying the procedure; that insertion is declared to be deemed to have been in effect from 31st July, 2023.

Import authorization exemptions for IT hardware allow SEZ manufactured goods into domestic market and government defence procurements without licence.
Amendments exempt IT hardware manufactured in Special Economic Zones from requiring an Import Authorisation when imported into the Domestic Tariff Area on payment of applicable duties, exclude limited SEZ activities from qualifying as manufacturing for this purpose, and exempt private entities importing for government defence or security procurements from an Import Authorisation provided a valid End User Certificate is produced; Policy Condition 4(iv) is revised to allow specified R&D, testing and repair related imports and re imports on a self certification basis.

Refund of input tax credit limited to polyester or plastic film inputs for imitation zari thread, clarifying refund eligibility.
The notification inserts entry 6AA treating imitation zari thread or yarn made out of metallised polyester film/plastic film as eligible for a specific refund provision, with an Explanation limiting the application to refund of input tax credit only on the polyester film or plastic film input.

Amendment to GST notification broadens listed recipients to include Central Government (excluding Railways), States, UTs and local authorities.
The Goa GST notification substitutes the Table entry at S. No. 6, column 4 with Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority, under the authority of sub section (3) of section 9 of the Goa Goods and Services Tax Act, 2017, with effect from the twentieth day of October, 2023.