GST rate amendment: Satellite launch services specified as taxable service under SGST notification, effective from notified date.
Substitution in Notification No. 12/2017 State Tax (Rate): the entry against serial number 19C, column (3) is replaced with "Satellite launch services." The amendment is made under the powers conferred by provisions of the Delhi Goods and Services Tax Act, 2017, on the recommendations of the Council and is effective from the notified commencement date; it references the principal notification and its prior amendment.

Jurisdiction of Central Tax officers expanded by inserting an additional tariff classification into the CGST notification governing allocation.
The Central Government, under the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act, amends Notification No. 02/2017-Central Tax by inserting the figure and letter "411069," after "411060," in Table II, serial number 83, clause (ii), thereby modifying the specified tariff/classification entry that determines the scope of the notification.

Input tax credit refund clarified for imitation zari yarn made of polyester/plastic film, with retrospective applicability to October 2023.
An insertion to the Kerala GST notification classifies imitation zari thread or yarn made of metallised polyester film/plastic film and provides that this entry applies for refund of input tax credit only on polyester film/plastic film, with retrospective effect from 20 October 2023.

Exemption from State tax on reverse charge for supplies by Indian Railways following amendment excluding Railways from Central Government entry.
The Kerala Government amends G.O.(P) No.65/2017/TAXES by substituting the Table entry at Sl. No. 6, column 4 to read "Central Government [excluding Ministry of Railways (Indian Railways)] , State Government, Union territory or a local authority." The amendment removes Indian Railways from that Central Government entry and is declared to be effective from 20th October, 2023, under the powers of sub section (3) of section 9 of the Kerala State Goods and Services Tax Act, 2017.

GST exemption for millet flour powder with specified millet content, covering non prepackaged and non labelled supplies.
Kerala amends its SGST notification to insert an exemption for food preparations of millet flour, in powder form, containing at least seventy percent millets by weight and excluding pre packaged and labelled goods; the change is effected under state GST powers on council recommendation and given retrospective effect.

GST rate amendment: certain foodstuffs and industrial spirits reclassified and moved between tax slabs, effective retroactively.
Kerala's amendment places molasses (HS 1703) and pre packaged millet flour preparation (containing at least 70% millets by weight) into the 2.5% GST schedule, expands the 9% schedule to include the millet flour preparation and adds spirits for industrial use, omits Sl. No.1 from the 14% schedule, and makes these changes effective from 20 October 2023.

GST treatment for passenger transportation by omnibus narrowed; exemption excludes supplies made through e commerce operators that are companies.
The notification amends the transport exemption by excluding omnibus from a general motor vehicle phrase, inserts a specific provision covering passenger transportation by omnibus except when supplied through an electronic commerce operator that is a company, and adds a definition adopting the Companies Act meaning of "Company."

Refund of unutilised input tax credit barred for construction services including land value, except where full consideration paid post-completion.
The notification amends prior wording to provide that no refund of unutilised input tax credit shall be allowed for services of 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, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.

Exclusion of Indian Railways from central-government service exemptions, altering GST exemption scope with retrospective effect.
The notification amends the Table to add "and the Ministry of Railways (Indian Railways)" after "Department of Posts" and to insert "[excluding the Ministry of Railways (Indian Railways)]" after "Services supplied by the Central Government," thereby narrowing the exemption available for central government services so that Indian Railways are excluded from those exemptions; the amendment is effective from 20th October, 2023.

GST exemption for specified government services expanded; rail services carved out from central-service exemptions.
The notification adds Chapter 99 to exempt services to a Governmental Authority-water supply, public health, sanitation conservancy, solid waste management and slum improvement and upgradation-with nil tax entries, and amends table entries to insert reference to the Ministry of Railways (Indian Railways) alongside the Department of Posts. The amendment is effected under specified sections of the Kerala State GST Act and is deemed effective from 20 October 2023.

Input tax credit restriction limits credit to the supplier's rate, disallowing excess credit when input tax is higher.
Amendment limits input tax credit where a supplier of input service in the same line of business charges state tax at a rate higher than the rate charged by the recipient: the recipient cannot claim credit in excess of the tax paid or payable at the recipient's charged rate; illustrated by a motor cab transport example. The amendment also makes textual substitutions and omits specified entries in the Scheme of Classification of Services. The notification is deemed effective from the earlier specified date.

Payment service authorisation in IFSC requires corporate establishment, financial capacity, governance, fund safeguarding, and ongoing regulatory compliance.
Payment services in or from an IFSC require authorisation of an IFSC-incorporated company, subject to eligibility, fit-and-proper, financial-soundness, infrastructure, governance and user-protection assessment. Authorised providers must maintain prescribed net worth, appoint a nodal bank, commence operations within the permitted period, and notify material changes. They must safeguard applicable funds through segregated escrow or other permitted arrangements, comply with anti-money laundering, counter-terrorist financing and know-your-customer requirements, protect information systems, give clear user disclosures, operate grievance mechanisms, and retain transaction and compliance records.

Special compliance for manufacturers of specified tobacco and pan masala: mandatory machine registration, records and monthly returns.
Registered manufacturers of the specified goods must electronically furnish details of filling and packing machines in prescribed SRM forms to obtain a unique machine ID, report installations or removals within 24 hours, and submit previously made production capacity declarations in FORM SRM-IA. They must maintain daily inputs, waste and meter-reading records (FORM SRM-IIIA) and shift-wise machine-wise production and clearance registers by brand and product (FORM SRM-IIIB). A consolidated monthly statement (FORM SRM-IV) must be filed on the common portal by the tenth day of the succeeding month, and the Schedule lists covered tobacco and pan masala goods.

Rescission of notification under section 148 withdraws prior Goa GST notification, effective 1 January 2024.
Rescission of a prior Goa GST notification is effected under the statutory power conferred by section 148 of the Goa Goods and Services Tax Act, 2017; the Government rescinds notification No. 38/1/2017-Fin(R&C)(255)/3219 dated 30th August, 2023, except as respects things done or omitted to be done before such rescission, and declares the rescission to come into force from 1st January, 2024.

State Tax notification amendment updates Foreign Trade Policy and Handbook definitions and corrects a paragraph cross-reference, effective retrospectively.
Amendment to the State Tax (Rate) notification No. 26/2018 replaces the opening paragraph phrase "paragraph 4.41" with "paragraph 4.40" and substitutes the Explanation's clause (a) to define "Foreign Trade Policy" as the Foreign Trade Policy, 2023 (notification No. 1/2023) and clause (b) to define "Handbook of Procedures" as the Handbook of Procedure (Public Notice No. 01/2023). The notification is effective retrospectively from 27th July, 2023.

GST rate changes: insert specified goods into lower schedules and revise yarn and slag classifications accordingly.
The notification amends the Telangana State GST rate schedules by inserting specified goods into the 2.5% schedule (extruded un fried snack pellets, fish soluble paste, LD slag, imitation zari thread), substituting the 6% metallised yarn description to exclude real and imitation zari, and revising 9% entries to include extruded snack pellets and to exclude LD slag; the amendments are effective from 27th July, 2023.

Forward charge applicability amended to apply from the specified financial year unless reverted to reverse charge mechanism.
The notification substitutes the Annexure III wording to treat supplies "from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism," thereby making forward charge applicable from the specified financial year onward until supplies revert to reverse charge. The amendment is issued under the Telangana GST Act on Council recommendation and takes effect from 27th July, 2023.

Exemption Extensions in customs notifications extended to a later validity period for multiple specified notifications.
Amendment substituting an earlier expiry date with a later expiry date in specified provisos and paragraphs of a series of identified customs exemption notifications, effected under section 25(1) of the Customs Act, 1962. Each Table entry names a principal notification and prescribes the precise textual substitution, limiting the change to the replacement of the expiry wording in the indicated clause of each listed notification.

State Tax Rate amendment: Satellite launch services added to taxable services under GST, altering the rate entry.
The notification amends Notification No.12/2017-State Tax (Rate) by substituting the entry in column (3) against serial number 19C with "Satellite launch services," thereby classifying those services in the Telangana State GST rate schedule; the Government, acting under the Telangana Goods and Services Tax Act on Council recommendation, specifies that the amendment takes effect from 27th July, 2023.

Extension of customs exemptions: temporal validity for listed tariff entries extended to a later date.
Amends Notification No. 50/2017-Customs by substituting the terminal date "31st March, 2024" with "30th September, 2024" for the Table entries at serial numbers 237, 340, 368, 374, 375, 403, 479, 527A and 527B, and by making the same substitution in the second proviso of the principal notification, thereby extending the validity of the specified exemptions.