Restriction on refund for construction services covering supplies including land value, excluding cases paid after completion or first occupation.
The notification amends the prior refund-restriction provision to specify that the restriction applies to construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, but excludes cases where the entire consideration is received only after issuance of the required completion certificate or after first occupation.

Tax on Indian Railways services under forward charge after amendment, excluding them from central-government services entry.
The State notification is amended to include the Ministry of Railways (Indian Railways) alongside the Department of Posts so that services by the Ministry of Railways are subject to tax under the forward charge mechanism; concurrently, the Ministry of Railways is excluded from the separate entry for "Services supplied by the Central Government". These changes are deemed effective from 20th October, 2023.

GST exemption for government services extended to water, public health, sanitation and slum upgradation; railway entity added to related entries.
Amends Notification No. 1136-F.T. to insert a new Table entry (serial 3B, Chapter 99) exempting services to a Governmental Authority for water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation at nil rate, and to insert "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in the entries for serials 6, 7, 8 and 9; effective from 20 October 2023.

Input tax credit restriction: ITC capped for passenger transport and motor vehicle renting, limiting credit to the concessional rate.
Where a supplier of input service in the same line of business charges State tax at a rate higher than the concessional rate, credit of input tax on that input service in the same line of business shall be available only to the extent of tax corresponding to the concessional rate, and any excess tax charged by the input service supplier shall not be taken as input tax credit; illustrated by a motor cab transport example.

Appeal condonation procedure for delayed GST demand appeals requires specified filings and prescribed deposit before appeal admission.
Notification creates a special procedure for condoning delayed GST demand appeals: affected persons may file FORM GST APL-01 by the prescribed date; appeals pending before the Appellate Authority are deemed filed if they satisfy the payment conditions. Appeal admissibility requires full payment of admitted amounts and payment of a specified percentage of the remaining tax in dispute subject to a cap, with a minimum portion debited from the Electronic Cash Ledger. No refunds for excess payments before the notification are allowed until appeal disposal. Demands not involving tax are excluded and Chapter XIII rules apply.

Valuation of related-party corporate guarantees deemed at a prescribed minimum or actual consideration, altering GST valuation and forms.
The rules deem the value of services consisting of a corporate guarantee provided by a supplier to a related person to be the higher of a prescribed minimum of the guarantee amount or the actual consideration, and amend procedural provisions to substitute issuance of an "intimation" for an "order" and to provide that certain orders cease on issuance of a Commissioner's order or upon expiry of one year. Multiple forms are revised: REG-01 adds One Person Company; REG-08 is replaced by a detailed cancellation template; GSTR-8, PCT-01 enrolment entries, and DRC-22 are also amended.

SEZ de-notification reduces IT/ITES Ramapuram area, authorising removal of specified land parcels and updated SEZ area.
De-notification of 1.7782 hectares from the IT/ITES Special Economic Zone at Ramapuram, Chennai is authorised, reducing the SEZ's total area to 15.6508 hectares. The proposal by M/s. DLF Info City Chennai Limited received State Government approval and Development Commissioner recommendation, and the Central Government, satisfied statutory requirements, exercises its de-notification power under the Special Economic Zones Act and Rules and specifies the survey numbers and parcel areas removed.

Non-processing area demarcation in IT/ITES SEZs permitted after developer repayment of tax benefits proportionate to area.
Rule 11B permits the Board of Approval to demarcate whole-floor non-processing areas within IT/ITES SEZs on developer request, conditional upon developer repayment, without interest, of tax benefits attributable to the non-processing area and any tax benefits for shared infrastructure, with repayment certified by a Chartered Engineer; demarcation is barred if processing area would fall below fifty percent or below prescribed minimums, and non-processing businesses shall not draw SEZ unit rights or tax benefits and remain subject to Central Acts applicable to domestic tariff area entities.

Income-tax exemption under section 10(46) for Godavari River Management Board covers grants and bank interest, subject to conditions.
Godavari River Management Board, Hyderabad is notified as eligible for income-tax exemption for specified income comprising Central Government grants/subsidies, State Government grants/subsidies from Andhra Pradesh and Telangana, and interest from bank deposits including savings. The exemption is subject to conditions that the Board shall not engage in commercial activity, its activities and the nature of specified income remain unchanged, and it files its return of income as required. The notification is applied retrospectively to the assessment years corresponding to financial years 2019-20 through 2022-23.

De-notification of Special Economic Zone rescinds prior SEZ notification under SEZ Rules, subject to state NOC and formalities.
De-notification of the entire 57.46715-hectare Special Economic Zone at Sriperumbudur rescinds the prior SEZ notification under the Special Economic Zones regulatory framework, following the developer's proposal, the Development Commissioner's recommendation, and the State Government's No Objection Certificate; land parcels will conform to state land guidelines and the rescission preserves prior actions or omissions.

De-notification of Special Economic Zone rescinds prior notification; land reverts to state land use conformity.
The Central Government, exercising powers under the proviso to the applicable SEZ rule, rescinds the prior notification establishing the IT/ITeS Special Economic Zone at Gachibowli as requested by the developer, with the State NOC and Development Commissioner recommendation, and provides that the land will conform to State land use guidelines except as to actions already taken under the rescinded notification.

De-notification of SEZ land: central government restores part of IT/ITES SEZ land for state public purpose under SEZ Act.
Central Government de notifies 44.9231 hectares from the sector specific IT/ITES Special Economic Zone at Jagir Ammapalayam, reducing the SEZ to 21.5819 hectares; the de notification follows the applicant's proposal, State Government approval for reversion to public purpose, recommendation by the Development Commissioner, and satisfaction of statutory requirements under the SEZ Act and rule 8, with survey numbers 1/3, 2/9 and 163/1 specified for deletion.

Concessional motor-cab taxation restricts input tax credit to the supplier's applicable concessional rate for same-line input services.
Input tax credit for specified motor-cab related services taxed at a concessional state-tax rate is limited to the tax payable at that concessional rate on input services received in the same line of business. Credit of tax charged by the input-service supplier in excess of that rate is unavailable. The notification also revises licensing-related gambling and betting service entries and omits corresponding service-classification entries, with effect from 20 October 2023.

Governmental Authority services receive nil-rate treatment, while specified service provisions now include Indian Railways alongside the Department of Posts.
Madhya Pradesh SGST exemption notification is amended to provide a nil-rate entry for services supplied to a Governmental Authority relating to water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. The amendment also includes the Ministry of Railways (Indian Railways), alongside the Department of Posts, in specified service-related entries, explanations and provisos. The changes are deemed effective from 20 October 2023.

Reverse charge treatment for Government services now specifically includes Indian Railways and excludes it from the general Central Government entry.
Reverse charge liability for specified Government services is amended to include the Ministry of Railways (Indian Railways) with the Department of Posts in the relevant Government-service entry. The separate entry for services supplied by the Central Government is revised to exclude the Ministry of Railways (Indian Railways). The amendments are deemed effective from 20 October 2023.

Transportation of passengers by omnibus: GST scope narrowed and exception for supplies via e commerce operators who are companies.
Amendment reframes the prior phrase to exclude omnibus from "any other motor vehicle," inserts a new clause treating services by way of transportation of passengers by an omnibus as a distinct category except where supplied through an electronic commerce operator by a Company, and adds a definition that "Company" has the meaning assigned in the Companies Act, 2013. The amendment is deemed effective from an earlier operative date.

GST amendment redefines covered public authorities to include central (excluding railways), state, UT and local authorities retrospectively.
Amendment substitutes the Table entry against S. No. 6, column 4 of Notification No. FA-3-37-2017/1/V(65) to state: "Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority." The amendment is made under the Madhya Pradesh GST Act and is deemed effective from 20th October 2023.

Input tax credit refund allowed for imitation zari yarn made from metallised polyester or plastic film, subject to specified limitation.
Notification inserts Table entry 6AA permitting refund of input tax credit on imitation zari thread or yarn made from metallised polyester film or plastic film, with an explanation that the entry applies only to input tax credit on the polyester film/plastic film component; the amendment is made under the proviso to sub section (3) of section 54 of the Madhya Pradesh GST Act and is deemed effective from the specified retrospective date.

GST amendment inserts classification for millet based flour preparations, altering tax treatment and binding from notified effective date.
The State GST notification inserts a Schedule entry classifying powdered food preparation of millet flour containing at least seventy percent millets by weight, excluding pre packaged and labelled items; the amendment is issued under the State's statutory power and is declared effective from a notified date in October 2023.

GST rate amendment adds molasses, millet flour food, and industrial spirits; omits a Schedule IV entry.
The notification amends state GST schedules: it inserts molasses and a pre packaged millet flour food preparation ( 70% millets) under the 2.5% schedule, substitutes Schedule III language to include that millet product and adds an entry for spirits for industrial use under the 9% schedule, and omits S. No. 1 from Schedule IV (14%). The changes are declared effective from 20 October 2023, modifying classification and applicable GST rates for the listed goods.