Omnibus passenger transport enters the GST reverse charge framework with a separate e-commerce based exclusion for companies.
Transportation of passengers by omnibus is brought within the GST reverse charge framework through an amendment to the Uttarakhand notification issued under section 9(5) of the Uttarakhand Goods and Services Tax Act, 2017. The amendment excludes omnibus from the earlier motor vehicle entry, inserts a separate entry for omnibus passenger transport services supplied through an electronic commerce operator, and limits that entry where the supplier is a company. "Company" is defined by reference to the Companies Act, 2013, and the notification operates retrospectively from 20 October 2023.

Construction of complex for sale under GST is amended to cover land value cases with a completion certificate exception.
The Uttarakhand State Government amends an earlier GST notification under section 54(3) of the Uttarakhand Goods and Services Tax Act, 2017, to specify 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. The amendment retains the exception where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier, and is deemed effective from 20 October 2023.

Reverse charge amendment under Uttarakhand GST expands and refines coverage for Indian Railways and central government supplies.
Uttarakhand GST notification amends the existing 2017 reverse charge notification by inserting "and the Ministry of Railways (Indian Railways)" after "Department of Posts" in serial number 5, item (2), sub-item (i), and by inserting "excluding the Ministry of Railways (Indian Railways)" after "Central Government" in serial number 5A. The amendment is deemed to have come into force with effect from 20 October 2023.

GST exemption amendment expands nil-rated government services and updates railways references in existing notification entries.
The Uttarakhand GST exemption notification is amended to insert a new nil-rated entry for services provided to a Governmental Authority by way of water supply, public health, sanitation conservancy, solid waste management, and slum improvement and upgradation. Several existing entries are also updated by adding "and the Ministry of Railways (Indian Railways)" after references to the Department of Posts in the relevant parts of the table, explanation, and provisos. The amendment is deemed to have come into force from 20 October 2023.

Input tax credit restriction for transport services tightened as Uttarakhand GST notification limits credit to the 2.5 percent rate.
Amendments to the Uttarakhand GST notification restrict input tax credit for certain transport services where the input service in the same line of business is taxed above 2.5 percent, limiting credit to the amount payable at 2.5 percent. The notification also revises the GST rate table by changing one licensing entry, omitting one item, and deleting specified service classification entries, with effect from 20 October 2023.

GST rate schedules amended for molasses, millet-flour food preparation and industrial spirits, with retrospective effect from October 2023.
Uttarakhand GST rate schedules were amended to insert molasses and specified millet-flour food preparation in Schedule I at 2.5%, insert spirits for industrial use in Schedule III at 9%, and omit the entry in Schedule IV at 14%. The millet-flour food preparation was also removed from the corresponding Schedule III entry. The amendments were given effect from 20 October 2023.

Removal of inland container depot entry for Tamil Nadu under customs notification alters permitted loading and unloading provisions.
The Board amends the principal customs notification by omitting item (xiv) and its corresponding entry in column (4) of the Table against serial number eleven for the State of Tamil Nadu, thereby removing that inland container depot permission for loading and unloading of goods from the notification.

Scientific Research approval granted to a university for tax recognition, effective retrospectively and applicable to specified assessment years.
Notification approves Panjab University, Chandigarh (PAN: AAAJP0325R) as a University, college or other institution for Scientific Research under clause (ii) of sub section (1) of section 35 of the Income tax Act read with Rules 5C and 5E, effective retrospectively from the prior year and applicable to the specified subsequent assessment years; certification states no person is adversely affected by retrospective effect.

Extension of return filing period: waiver of late fee applied, filing window extended through end of August under Telangana GST.
The notification amends the sixth proviso of an earlier Telangana GST notification by substituting the earlier terminal date with a later terminal date to extend the period for furnishing returns and the waiver of late fee; the amendment is deemed to have come into force from the earlier terminal date, making the extension and waiver operative retrospectively under State GST powers.

State tax rate amendment: substitution of Schedule entries for specified HS codes, altering GST classification from January.
The notification substitutes the entries for serial numbers 165 and 165A in Schedule I (2.5% rate) with "2711 12 00, 2711 13 00, 2711 19 10", changing the classification of those goods for State GST purposes; the amendment is effective from 4 January 2024 and is issued as Notification No. 01/2024 - State Tax (Rate) amending Notification No. 1/2017-State Tax (Rate).

Commencement of Bharatiya Nyaya Sanhita: most provisions appointed to come into force from July, excluding a subsection.
The Central Government, exercising the Act's commencement powers, notifies that most provisions of the Bharatiya Nyaya Sanhita, 2023 shall come into force on the first day of July, 2024, expressly excluding the provision of sub section (2) of section 106 from that commencement.

Commencement of Bharatiya Sakshya Adhiniyam: central government appoints provisions to commence on a specified date.
Central government notification appoints a specific date for the Bharatiya Sakshya Adhiniyam, 2023 to come into force, exercising the Act's commencement power and thereby determining when its statutory provisions will take effect.

Commencement of Bharatiya Nagarik Suraksha Sanhita: provisions to come into force on 1 July 2024 with a limited exception.
Designates 1 July 2024 as the date on which the provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 shall come into force under the statute's commencement power, while expressly excluding the provisions corresponding to the entry relating to section 106(2) of the Bharatiya Nyaya Sanhita, 2023 in the First Schedule.

De-notification of SEZ land reallocates specified parcels for infrastructure to support the SEZ's original objectives.
Central Government de-notifies specified land parcels from a sector-specific SEZ at Village Gwal Pahari, Gurugram under the Special Economic Zones Act and Rules, following the developer's proposal, Development Commissioner recommendation, and State Government approval; the parcels are identified by survey details for deletion and are to be repurposed for infrastructure that sub-serves the SEZ's original objectives, with the notification recording the aggregate deleted area and resultant notified SEZ area.

Designated Indian carrier status assigned to SNV Aviation (Akasa Air) under Central Sales Tax Act, enabling CST treatment.
The Central Government has issued a notification specifying M/s SNV Aviation Private Limited (Akasa Air) as the designated Indian carrier, formally classifying the company for the purposes of the Central Sales Tax Act and thereby governing its treatment under CST rules and related tax administration mechanisms.

Import policy extension: free import of yellow peas allowed for consignments with qualifying Bill of Lading, subject to registration.
Imports of yellow peas under ITC(HS) Code 07131010 are treated as Free of the MIP and without port restriction for consignments meeting the specified Bill of Lading issuance cutoff, subject to compulsory registration and uploading of the Bill of Lading under the Import Monitoring System; consignments with Bills of Lading issued after the cutoff will be subject to the prior Restricted import regime and its conditions.

State tax rate amendment removes ordinance reference from a Schedule IV entry, altering the notification's operative text effective October.
The Government amends Notification No. 1/2017-State Tax (Rate) by omitting the words referring to the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 from column (3) of Schedule IV entry 227A; the amendment is issued under powers of the Maharashtra GST Act and is stated to be effective from 1st October 2023.

GST rate schedule amendment revises tariff entries and applies the updated classification from January 2024.
The Government of Uttarakhand amended Schedule I at the 2.5% GST rate by substituting the tariff entries against S. No. 165 and S. No. 165A with codes 2711 12 00, 2711 13 00 and 2711 19 10. The amendment was made under the Uttarakhand Goods and Services Tax Act, 2017 and is deemed to have come into force from 4 January 2024.

GST limitation period extension for section 73 orders under the Uttarakhand tax law is further modified for prior years.
Extension of the time limit for passing orders under section 73 of the Uttarakhand Goods and Services Tax Act, 2017, relating to tax not paid or short paid or input tax credit wrongly availed or utilised, by partial modification of earlier notifications issued under section 168A. The time limit for issuance of orders under sub-section (9) of section 73 is extended for the relevant periods, including financial year 2018-19 up to 30 April 2024 and financial year 2019-20 up to 31 August 2024.

De-notification of SEZ land reduces notified area under Special Economic Zones Act, enabling future industrial use.
The Central Government, under the first proviso to section 4(1) of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, hereby de-notifies 1.514 hectares from the Kuvvakolli Village SEZ notified for M/s. CCL Products (India) Ltd, reducing the SEZ area to 12.260 hectares; the de-notified parcels are identified by survey numbers and are stated to be for future industrial use following State approval and the Development Commissioner's recommendation.