GST exemption notification amended to substitute the table entry with 9% and apply retrospectively from 16 January 2025.
The Uttar Pradesh Goods and Services Tax exemption notification is amended by substituting the entry in the TABLE against Serial No. 4 in column (4) with "9%". The amendment modifies the existing notification dated 07.03.2018 and is deemed to have come into force with effect from 16.01.2025.

Gene Therapy exemption and revised pre-packaged goods definition reshape the Uttar Pradesh SGST notification framework.
The Uttar Pradesh SGST exemption notification is amended to insert a new Schedule entry for Gene Therapy and to revise the definition of "pre-packaged and labelled" goods. The substituted definition applies to commodities intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed under the Legal Metrology Act, 2009 and required to bear statutory declarations on the package or label. The amendment is deemed to have come into force with effect from 16 January 2025.

Agriculture Infrastructure and Development Cess change on specified spirit imports distinguishes bourbon whiskey from other goods in tariff headings.
Amendment modifies the exemption table in Notification No. 11/2021-Customs: it substitutes the entry for goods under tariff headings 2204, 2205, 2206 and 2208 (excluding specified tariff items) to set the stated AIDC for all goods other than bourbon whiskey, and inserts a new entry identifying tariff items 2208 30 11 and 2208 30 91 as bourbon whiskey with a distinct AIDC treatment. The notification takes immediate effect.

Re-notification of Special Economic Zone consolidates notified land into a contiguous IT/ITES SEZ, formalising revised plot boundaries.
Re-notification under the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, consolidates previously notified parcels into a contiguous sector-specific SEZ for Information Technology and IT-enabled services at Village Ognaj, resulting in a re-notified area of 10.9368 hectares as set out by survey and original plot numbers.

Issue of securities in dematerialised form: private companies given an extended compliance deadline under amended rules.
Amendment to Rule 9B(2) of the Companies (Prospectus and Allotment of Securities) Rules, 2014 permits a private company, other than a Producer company, which was not a small company on the reference date to comply with the sub rule by an extended deadline; the notification declares retrospective effect while stating that no person's interests shall be adversely affected.

Tax exemption under section 10(46A): Real Estate Regulatory Authority Punjab notified as exempt, subject to qualifying purposes.
Notification designates the Real Estate Regulatory Authority, Punjab as an assessee eligible for exemption from specified income under clause (46A) of section 10 of the Income-tax Act, effective from assessment year 2024-25, conditional on the Authority remaining constituted under the Real Estate (Regulation and Development) Act, 2016 and retaining one or more qualifying purposes specified in the statute.

Late fee waiver for delayed annual return reconciliation: excess late fees waived if reconciliation filed by the specified deadline.
The Government waives the amount of late fee in excess of the late fee payable up to the date of furnishing FORM GSTR-9 for specified financial years where registered persons required to furnish FORM GSTR-9C with FORM GSTR-9 failed to do so but subsequently furnish FORM GSTR-9C on or before the final date; no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.

Temporary identification number established to enable payment reporting where registration is not required, via revised FORM GST REG-12.
Creates rule 16A authorising the proper officer to grant a temporary identification number and issue the order in Part B of FORM GST REG-12 when a person is not liable to registration but must make payment; revises FORM GST REG-12 into Part A for temporary registration and Part B for temporary identification, requires portal integration and transmission of the order to corresponding jurisdictional authorities.

Pre-packaged and labelled definition revised to limit retail goods and require Legal Metrology declarations, affecting schedule coverage.
Amendment inserts a Schedule entry for Gene Therapy and substitutes Explanation clause (ii) to define pre-packaged and labelled commodities as retail goods of not more than 25 kg or 25 litres that are 'pre-packed' under the Legal Metrology Act, 2009 and whose package or label must bear the declarations required by that Act; the notification is deemed effective from an earlier specified date.

Tax classification: Fortified Rice Kernel added to lower and standard GST schedules under Punjab law.
Fortified Rice Kernel (FRK) is inserted as a distinct commodity under tariff heading 1904 and included among items in the intermediate-rate schedule; the Explanation to Schedule VII is substituted to define "pre-packaged and labelled" as commodities for retail sale in packages not exceeding 25 kg or 25 litres, adopting the Legal Metrology Act, 2009 definition and its labeling declaration requirements, with the amendment deemed effective from 16 January 2025.

GST amendment substitutes definition of 'specified premises' to align with central notification, effective 1 April 2025.
Substitutes Explanation item (c) in the cited Punjab GST notification to define "specified premises" as the meaning given in clause (xxxvi) of paragraph 4 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017; issued under sub section (5) of section 9 of the Punjab GST Act and effective from 1 April 2025.

Reverse-charge eligibility under Punjab SGST now excludes body corporates and composition levy taxpayers from specified table entries.
Punjab SGST reverse-charge table entries are amended. In the entry at serial number 4, the expression "Any person" excludes a body corporate. In the entry at serial number 5AB, the expression "Any registered person" excludes a person who has opted to pay tax under the composition levy. The amendments are deemed effective from 16 January 2025.

Insurance services exemption: Motor Vehicle Accident Fund contributions treated as exempt under SGST amendments, and insurer definition inserted.
The notification amends a GST schedule by substituting "transmission and distribution" with "transmission or distribution", inserting entry 36B to exempt insurance services provided by the Motor Vehicle Accident Fund funded by insurers' contributions from third party motor insurance premiums (nil tax), adding training partners approved by the National Skill Development Corporation to an entry, omitting item (w) with a future effective date, and inserting a definition that "insurer" has the meaning in the Insurance Act; the amendment is deemed effective from the stated earlier date.

Punjab GST rate amendment increases the specified table entry and applies from its deemed commencement date.
Punjab Goods and Services Tax exemption framework is amended by substituting the specified rate in column (4) against serial number 4 from 6% to 9%. The revised entry is deemed to have taken effect from 16 January 2025 and applies only to the identified table entry.

GST amendment expands covered supplies to include food inputs associated with fortified rice premix for welfare schemes.
Under section 9 of the Punjab Goods and Services Tax Act, 2017, the Government amends Notification No. S.O. 158/P.A.5/2017/S.9/2018 by inserting in the table, after the clause covering Fortified Rice Kernel (Premix) supply for ICDS or similar approved schemes, a new clause "(c) food inputs for (a) above," thereby expressly extending the listed supplies to include ancillary food inputs; the amendment is deemed effective from 16 January 2025.

Specified premises status for hotel accommodation under GST now follows value thresholds or premise-specific opt-in and opt-out declarations.
Punjab GST provisions revise the meaning of specified premises for hotel accommodation services and introduce premise-specific opt-in and opt-out declarations. A premises qualifies through supplies exceeding the prescribed per-unit daily value threshold or through a timely declaration. Registered suppliers must file opt-in or opt-out declarations between 1 January and 31 March of the preceding financial year, while registration applicants may opt in within fifteen days of acknowledgement. Each declaration applies separately to each premises and generally continues for subsequent financial years unless changed through the prescribed declaration process.

Commencement of amended GST rules appointed; select amendment rules set to commence on designated dates.
Departmental notification appoints commencement dates for provisions of the Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 commence on the eleventh day of February, 2025; Rules 8, 37 and clause (ii) of rule 38 commence on the first day of April, 2025, under the statutory power to appoint commencement dates.

GST amendment commencement dates set for specified rules, effective 11 February and 1 April 2025.
Designates commencement dates for specified provisions of the Arunachal Pradesh Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 commence on 11 February 2025, and Rules 8, 37 and clause (ii) of Rule 38 commence on 1 April 2025, thereby phasing activation of the amendment provisions by state notification.

Staged commencement of GST amendment rules brings specified Sikkim tax provisions into force on different dates.
Brings into force specified provisions of the Sikkim Goods and Services Tax (Amendment) Rules, 2024 under the Sikkim Goods and Services Tax Act, 2017. Rules 2, 24, 27 and 32 are brought into force from 11 February 2025, while Rules 8, 37 and clause (ii) of Rule 38 are brought into force from 1 April 2025. The notification operates as a staged commencement of the identified amendment rules.

Commencement of CGST Amendment Rules: specified amendment provisions brought into force on appointed dates by notification.
The Central Government appoints commencement dates for specified provisions of the Central Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to commence on the eleventh day of February, 2025; and Rules 8, 37 and clause (ii) of rule 38 to commence on the first day of April, 2025, by official notification under the CGST Act.