Educational institution classification clarified: government-established exam bodies treated as educational institutions for entrance-exam services for GST purposes.
The notification inserts a clarificatory clause that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; the amendment is effected under the Mizoram Goods and Services Tax Act, 2017 and operates from the start of March 2023.

GST amendment adds Rab classification for non prepackaged items, changing commodity treatment from the stated effective date.
Amendment inserts a new Schedule entry classifying "Rab, other than pre-packaged and labelled" as item (iii) against serial number 94, Column (3) of the cited notification. The State Government, under sub section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 and on the Council's recommendation, issues this amendment and declares it effective from the 1st March 2023.

GST classification change: pencil sharpeners reclassified and excluded across schedules; jaggery entries clarified and labelled goods specified.
Amendment revises Schedule entries: the Schedule I entry for jaggery is substituted to expressly include jaggery of all types and specified pre-packaged sugar products; a new Schedule II entry inserts pencil sharpeners under the relevant tariff grouping and Schedule III is amended to add the brackets and words "[other than pencil sharpeners]" to the existing item. These changes are deemed to have come into effect from 1st March 2023.

Scope of taxable persons expanded: explanatory clause amended to include additional public bodies and tribunals.
Amendment to the Explanation in Notification No. F A-3-47-2017-1-V(59) substitutes in clause (h) the words "and State Legislatures" with "State Legislatures, Courts and Tribunals," expanding the entities referenced; the amendment is made under subsection (3) of Section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 and is effective from 1st March 2023.

Classification of testing agencies as educational institutions clarifies GST treatment for entrance examination services made effective retrospectively.
Amendment adds clause (iva) to clarify that any authority, board or body set up by the Central or State Government, including the National Testing Agency, shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examinations for admission to educational institutions; the amendment is effective retrospectively from 1 March 2023.

Group-wide anti-money laundering policies required; new definitions and expanded record keeping and registration duties introduced covering non-profit organisations and PEPs.
Amendments revise definitions to include group, a narrowed Non-profit organization definition, and an explicit PEPs definition; mandate implementation of group-wide policies under Chapter IV of the PMLA; expand rule 9 to require additional identity and address particulars (including senior management names), reduced numerical thresholds in specified explanations, registration of non-profit clients on the DARPAN Portal with five-year retention, and a 30-day update obligation for client-submitted documents; and broaden the scope of persons purporting to act for juridical persons, individuals, or trusts.

Virtual digital asset activities specified as reportable under PMLA when carried out for or on behalf of another person.
The notification designates five services related to virtual digital assets-exchange with fiat currencies, exchange between virtual digital assets, transfer, safekeeping or administration (including control enabling instruments), and participation in issuer offers-as activities that, when carried out for or on behalf of another person in the course of business, qualify as reportable designated business under the Prevention of Money Laundering Act; it adopts the Income tax Act definition of virtual digital asset and identifies the Director, Financial Intelligence Unit, India as the regulator for maintenance of records purposes.

Tax rate schedule amendment: inclusion of Rab other than pre-packaged and labeled alters taxable classification under state GST.
The State Tax (Rate) notification is amended by inserting, in the Schedule against S. No. 94 Column (3) after item (ii), a new item (iii): "Rab, other than pre-packaged and labeled". The amendment expands the Schedule's product classification to expressly include this form of Rab. It is made under the State GST Act on Council recommendation and is declared effective from the first day of March, 2023.

GST rate amendment adds pencil sharpeners to lower-rate schedule and excludes them from higher-rate schedule effective March.
Amendment revises Himachal Pradesh GST rate schedules by substituting S. No. 91A in Schedule I to list jaggery and related sugar products; inserting S. No. 186A (tariff code 8214) in Schedule II for pencil sharpeners; and excluding pencil sharpeners from the Schedule III entry at S. No. 302A. Issued under sections 9(1) and 15(5) of the Himachal Pradesh Goods and Services Tax Act, 2017, the notification is deemed effective from 1st March, 2023.

Inclusion of Courts and Tribunals clarifies the bodies covered by a state tax notification after textual amendment.
The notification substitutes the words in the Explanation to clause (h) of Notification No. 13/2017-State Tax (Rate) to add Courts and Tribunals alongside State Legislatures, effectuating a textual amendment that takes effect from the commencement date stated in the amendment.

Educational institution classification extended to government bodies conducting entrance exams, ensuring limited GST treatment for those services.
Amendment specifies that any authority, board or body set up by the Central or State Government, including the National Testing Agency, when conducting entrance examinations for admission to educational institutions, shall be treated as an educational institution solely for the limited purpose of providing services by way of conduct of such entrance examinations.

Authority of Advance Ruling constituted; state and central members nominated and office details specified by notification.
The departmental notification amends prior constituting instruments under Section 96(1)-(2) of the Jharkhand GST Act to nominate the State member as Additional Commissioner (Administration), Ranchi Division, and the Central member as Additional/Joint Commissioner (Technical), CGST & CX, Ranchi; it designates the AAR office at the Additional Commissioner (Administration), Ranchi Division, Court Compound, provides email and telephone/fax contact, and declares the amendment effective from its issuance in the official gazette.

GST exemption for rab other than pre-packaged and labelled is added through a schedule amendment.
Exemption under the Andhra Pradesh Goods and Services Tax Act, 2017 is amended by inserting a new Schedule entry for rab other than pre-packaged and labelled. The notification extends the notified tax treatment to that commodity in the stated form and is expressed to operate retrospectively from 1 March 2023.

GST rate amendments revise jaggery, khandsari, rab and pencil sharpener classifications under Andhra Pradesh tax schedules.
Amendments were made to the Andhra Pradesh GST rate notification to revise the treatment of jaggery and related products, insert a new 6% entry for pencil sharpeners under HSN 8214, and exclude pencil sharpeners from the 9% residual entry. The revised entry for Schedule I covers jaggery of all types, including cane jaggery, palmyra jaggery, khandsari sugar and rab, when pre-packaged and labelled. The notification was given effect from 1 March 2023.

Educational institution classification clarified for entrance examination bodies under Andhra Pradesh GST exemption framework.
The Andhra Pradesh Goods and Services Tax notification amends the earlier exemption notification by clarifying that authorities, boards or bodies set up by the Central Government or State Government, including the National Testing Agency, are treated as an educational institution for the limited purpose of services relating to the conduct of entrance examinations for admission to educational institutions. The amendment is made under the State GST Act and takes effect from 1 March 2023.

GST notification amendment expands the Explanation to include Courts and Tribunals alongside State Legislatures.
The Government of Andhra Pradesh amended the GST notification issued under the Andhra Pradesh Goods and Services Tax Act, 2017 by replacing the words "and State Legislatures" in clause (h) of the Explanation with ", State Legislatures, Courts and Tribunals". The amendment was made on the recommendation of the Goods and Services Tax Council and is deemed to have come into force from 1 March 2023.

GST rate schedule amendments revise alcohol, residue, drink, and school-supply entries under Uttarakhand tax notifications.
Uttarakhand GST rate schedules are amended to revise the description and tax treatment of specified goods under the State GST notification framework. In Schedule I at the 2.5% rate, the entry relating to ethyl alcohol supplied to Oil Marketing Companies or petroleum refineries for blending with motor spirit is revised, and the entry relating to bran, sharps and other cereal or leguminous residues is restated with exclusions for various animal feed and related products. Schedule II entries for fruit pulp or fruit juice based drinks and for mathematical boxes, geometry boxes and colour boxes are substituted, and Schedule III is amended for denatured ethyl alcohol and other spirits.

GST exemption schedule updated for animal feed and pulse by-products, with new tariff entries added
The exemption schedule under the Uttarakhand Goods and Services Tax Act is amended to expand and clarify the covered goods. The entry for S. No. 102 is substituted to cover aquatic feed, including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, along with supplement and additives, wheat bran and de-oiled cake, other than rice bran. A new entry is inserted as S. No. 102C for husk of pulses, including chilka, and concentrates, including chuni or churi and khanda, against tariff headings 2302 and 2309.

Unregistered person supplies of essential oils under Uttarakhand GST notification were revised to cover specified mint oils from 1 January 2023.
The Uttarakhand GST notification is amended by substituting S. No. 3A in the table to cover specified essential oils other than citrus fruit, including peppermint and other mint oils under the listed HS codes, where the supplier is an unregistered person and the recipient is a registered person. The amendment is deemed to have come into force from 1 January 2023.

Input tax credit reversal and e-commerce reporting rules are tightened under the amended Uttarakhand GST framework.
Amends the Uttarakhand GST Rules, 2017 to revise registration, return filing, input tax credit reversal, refund, appeal, and e-commerce reporting procedures. The changes include PAN-linked OTP verification for registration, revised tax invoice particulars for services supplied through electronic commerce operators to unregistered recipients, new rules for reversal and re-availment of input tax credit, and a mechanism for dealing with differences between outward supplies reported in FORM GSTR-1/IFF and tax paid in FORM GSTR-3B. The amendment also updates refund documentation, appeal acknowledgments, withdrawal of appeals, and multiple GST forms and tables.