GST Exemption for satellite launch services: Kerala state tax waived following Council recommendation and statutory amendment.
Amendment substitutes the entry at serial number 19C to read "Satellite launch services," enacted under powers of the Kerala State Goods and Services Tax Act, 2017 on the recommendation of the GST Council, thereby exempting satellite launch services from State GST in Kerala with effect from 27th July, 2023.

Option to revert to reverse charge for Goods Transport Agencies now requires filing within prescribed pre financial year window.
Amendments revise the timing and procedural requirements for a Goods Transport Agency to elect or revert between forward charge and reverse charge for GST: the option or a declaration to revert must be filed within a prescribed pre financial year window; a forward charge election is deemed to continue for subsequent years unless a declaration to revert is filed in that window; Annexure V wording is updated and a new Annexure VI form is inserted to record the GTA reversion declaration.

GST rate amendments update classifications of specified goods, adding and substituting schedule entries with immediate effect.
Amendment revises Kerala State GST schedules by adding specified goods to the 2.5% list (including un fried snack pellets, fish soluble paste, LD slag, and imitation zari thread), substituting the 6% metallised yarn description to exclude imitation zari, and amending 9% entries to add snack pellets to toasted bread and to exclude LD slag from certain slag/waste descriptions; effective 27 July 2023.

Reverse charge option for Goods Transport Agencies limited to early preceding financial year; deemed continued unless declaration filed.
Amendments revise the regime for Goods Transport Agencies' option between forward charge and reverse charge by replacing a single fixed deadline with a filing window in the period immediately preceding a financial year, inserting a deemed-continuation proviso that treats an elected forward-charge option as persisting for subsequent years unless a prescribed declaration is filed in the specified preceding-year window, and introducing Annexure VI as the form for GTAs to declare reversion to reverse charge before the start of the relevant financial year.

Amendment to GST notification updates cross-reference and replaces definitions of Foreign Trade Policy and Handbook of Procedures.
Amendment to a Tamil Nadu GST notification substitutes the opening paragraph cross-reference from paragraph 4.41 to paragraph 4.40 and replaces the Explanation's definitions to update the Foreign Trade Policy and the Handbook of Procedures to their 2023 Central Government notifications. The amendment is issued under Section 11(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and specifies its date of commencement.

GST rate amendments update tariff lists, adding extrusion snack pellets, fish paste, LD slag and imitation zari yarn classifications.
Amendments add un-fried or un-cooked snack pellets manufactured by extrusion, fish soluble paste, Linz-Donawitz (LD) slag and an imitation zari thread or yarn entry to the lower-rate tariff schedule; substitute the Schedule II description for metallised yarn to refine exclusions and carve out imitation zari; and amend Schedule III to include extrusion-manufactured snack pellets within toasted-product descriptions and to replace the slag description to distinguish LD slag. The amendments are effective 27th July, 2023.

Forward charge clarified to apply only where supplies remain under forward charge and have not reverted to reverse charge mechanism.
Amendment substitutes wording in Annexure III to specify that the provision applies to supplies "from the Financial Year . . . under forward charge and have not reverted to reverse charge mechanism," replacing prior wording referencing supplies "during the Financial Year . . . under forward charge," thereby clarifying that forward charge applies only where supplies have not reverted to reverse charge.

Classification of satellite launch services under GST amended to list them expressly, altering tax notification applicability.
The notification amends the earlier GST notification by substituting, at serial number 19C in the Table, the entry in column (3) with the words "Satellite launch services". The amendment is effected under the Tamil Nadu Goods and Services Tax Act, 2017 on the recommendations of the Council and is declared to come into force with effect from 27th July, 2023.

GST charge mechanism amendment clarifies supplies remaining under forward charge after not reverting to reverse charge mechanism.
Amendment substitutes in Annexure III the words and figures "during the Financial Year... under forward charge" with "from the Financial Year... under forward charge and have not reverted to reverse charge mechanism," clarifying that the provision applies to supplies continuing under forward charge and not reverting to reverse charge; issued under State Government powers on Council recommendation and effective from 27th July 2023.

Taxation of satellite launch services now included under state GST, altering classification and compliance obligations effective on notification.
Amendment adds Satellite launch services to the taxable entries in the State GST notification by substituting the Table entry against the relevant serial number, thereby altering classification and subjecting those services to levy, charge and compliance obligations under the State GST framework, with effect from the date specified in the notification.

GST rate amendment adds specific goods to concessional and standard lists, altering tariff classifications and exclusions.
The notification amends Madhya Pradesh GST schedules by inserting four commodities into the 2.5% Schedule (un fried/un cooked snack pellets by extrusion; fish soluble paste; Linz Donawitz slag; imitation zari thread/yarn), substituting the 6% metallised yarn description to exclude real and imitation zari, and revising 9% Schedule entries to include extrusion snack pellets and to exclude LD slag from the generic slag description; effective upon issuance.

Option for Goods Transport Agencies to revert to reverse charge must be filed in the prescribed January-March window pre financial year.
Amendments require GTAs to exercise the option to revert to the reverse charge mechanism only on or after 1st January and not later than 31st March of the preceding financial year; a new Annexure VI form must be filed declaring the intent to revert, and a GTA's forward-charge option remains effective for subsequent years unless Annexure VI is filed within the prescribed window. The changes also adjust explanatory entries and remove a sub-clause in the Table; the notification is effective from 27 July 2023.

Amendment to notification: substitution of paragraph reference and updated Foreign Trade Policy and Handbook definitions now operative.
The State amends a prior GST notification by substituting a paragraph reference in the opening paragraph and replacing clauses in the Explanation to update definitions: Foreign Trade Policy now denotes the Foreign Trade Policy notified in 2023 by the Government of India, and Handbook of Procedures now denotes the Handbook of Procedure notified in 2023; the amendment takes effect on the notification's date and is made under the State's statutory powers on the Council's recommendation.

Amendment to GST notification updates cross reference and revises trade policy and handbook definitions, effective on issuance.
Amendment substitutes the cross-reference "paragraph 4.41" with "paragraph 4.40" and replaces clauses (a) and (b) of the Explanation to define "Foreign Trade Policy" as the Foreign Trade Policy, 2023 and "Handbook of Procedures" as the Handbook of Procedure, 2023; the notification states these amendments come into force on the date specified in the instrument.

GST rate amendment adds specific goods to lower-rate schedules and revises textile and slag classifications under GST law.
The notification amends Haryana GST schedules by inserting four goods into Schedule I at the 2.5% rate (un-fried/un-cooked snack pellets by extrusion, fish soluble paste, LD slag, imitation zari thread), substituting the Schedule II description for metallised yarn to exclude imitation zari, and revising Schedule III entries to include extruded snack pellets and to exclude LD slag; effective from 27 July 2023.

Option to pay under forward charge: declaration must now confirm continued forward charge and non-reversion to reverse charge.
Amendment substitutes the Annexure III declaration to require that a registrant stating they have exercised the option to pay tax on Goods Transport Agency services must indicate the option applies "from the Financial Year ____" and expressly affirm that they "have not reverted to reverse charge mechanism," thereby confirming continued application of the forward charge option for those supplies.

Satellite launch services: notification amended to substitute classification under Haryana GST, altering regulatory reference and applicability.
The notification amends the Haryana GST schedule by substituting the entry at serial 19C, column (3) with "Satellite launch services" under the statutory powers conferred by the Haryana Goods and Services Tax Act, 2017; the substitution takes effect upon publication.

Option to revert to reverse charge mechanism for Goods Transport Agencies clarified with pre year filing and form requirements.
Amendments revise the GTA option framework by prescribing a pre financial year filing window to exercise or withdraw the option to revert to the reverse charge mechanism, deeming the option to continue for future years unless a declaration is filed to revert under the prescribed window. Annexure V references are updated to the start of year filing point and a new Annexure VI form is inserted for GTAs to declare reversion to reverse charge, including a one year lock in and validity through the financial year.

Amnesty extension for GSTR-10 non filers extends filing deadline and makes it retroactively effective under GST statutory power.
The notification amends an earlier GST notification to extend the terminal date for availment of amnesty for GSTR-10 non-filers by substituting the earlier date with a later date, and states that the amendment shall be deemed to have come into force from the original terminal date, issued under the state's GST statutory power.

Waiver of Late Fees extends filing deadline for GSTR 10 non filers to the 31st August, 2023.
Amendment substitutes the original deadline with a later date for submission of GSTR 10, providing an amnesty by way of a waiver of late fees. The change is made under section 128 of the Gujarat Goods and Services Tax Act, 2017 on the recommendations of the GST Council and is deemed effective from the original cut off date so that the extended filing window and waiver apply from that earlier date.