Tax rate amendment updates the notification to substitute a revised rate entry for the specified taxable item.
Amendment to an existing GST notification substitutes the tax rate entry in the notification table for the item listed at serial number 4 by replacing the entry in column (4) with a new rate entry, issued under the Haryana Goods and Services Tax Act, 2017 on the recommendation of the Council.

GST notification amendment expands listed supplies to include food inputs tied to approved ICDS fortified rice kernel programs.
Amendment adds the words and symbols "(c) food inputs for (a) above" in the Table against serial number 1, column (3) of notification No.111/ST-2 (dated 18th October, 2017), immediately after the existing entry for "(b) Fortified Rice Kernel (Premix) supply for ICDS or similar scheme duly approved by the Central Government or any State Government," thereby expanding the listed supplies covered by that row.

Goods classification expanded to include gene therapy; definition of pre-packaged and labelled retail goods revised to align with legal metrology.
The notification amends the Schedule by inserting Gene Therapy as a newly listed item and replaces the Explanation's clause on "pre-packaged and labelled" goods to mean commodities intended for retail sale that are pre-packed as defined under the Legal Metrology Act and whose package or securely affixed label must bear the declarations required by that Act and its rules.

GST classification: Fortified Rice Kernel added to lower and standard rate schedules; pre-packaged labelling defined.
A notification amends the state GST schedule to add Fortified Rice Kernel (FRK) under tariff heading 1904 and to include FRK in an existing schedule entry, and substitutes the Explanation clause to define "pre-packaged and labelled" as retail commodities up to 25 kg or 25 litre pre-packed as per the Legal Metrology Act with required package or label declarations.

Definition of specified premises updated by amendment; cross-reference aligns GST notification definitions, taking effect soon.
The amendment substitutes item (c) of the Explanation in notification No.52/ST-2 to define specified premises by reference to the meaning assigned in clause (xxxvi) of paragraph 4 of notification No.46/ST-2, thereby aligning the term across notifications; the change is made under the powers conferred by sub section (5) of section 9 of the Haryana GST Act and takes effect from the commencement date stated in the instrument.

Exclusion from notification: body corporates and persons opting for composition levy are excluded from specified GST categories.
The Table of Notification No. 48/ST-2 (30 June 2017) is amended to insert two textual exclusions: serial number 4 is qualified to exclude bodies corporate from the category "Any person," and serial number 5AB is qualified to exclude registered persons who have opted to pay tax under composition levy from the category "Any registered person." These changes refine which persons fall within those specified entries under the notification.

GST amendments revise transmission/distribution wording, add zero-rated Motor Vehicle Accident Fund insurance and NSDC-approved training partners.
Amendment revises a GST notification by replacing "transmission and distribution" with "transmission or distribution", inserting a nil-rated entry for insurance services provided by the Motor Vehicle Accident Fund under the relevant service headings, adding approved training partners as an eligible category, omitting a listed item effective from a specified future date, and adding a definition equating "insurer" with its meaning under the Insurance Act.

Specified premises definition for hotel accommodation redefined; opt in/out declarations and annual filing windows now prescribed.
The notification amends the definition of Specified premises to include premises meeting a preceding financial year value threshold for hotel accommodation or those declared as specified premises by a registered person within the prescribed filing window, or by registration applicants within fifteen days of acknowledgement. It inserts Annexures VII-IX prescribing opt in and opt out declaration formats, requires separate filing per premises, sets the filing window on or after 1 January but not later than 31 March of the preceding financial year, and provides that declarations apply for the whole financial year and continue to subsequent years unless changed.

Definition of specified premises clarified: aligns meaning to clause in prior State Tax (Rate) notification, effective next fiscal.
The State, under sub section (5) of section 9 of the Goods and Services Tax Act, substitutes item (c) in the Explanation of the existing tax rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017 State Tax (Rate). The amendment is made on recommendations of the GST Council and shall take effect from 1 April 2025.

GST rate notification amendment updates the definition of specified premises by cross-reference to the linked rate notification.
The State Government of Sikkim amends Notification No. 17/2017-State Tax (Rate) by substituting the definition of "specified premises" in the Explanation. The substituted term is aligned with clause (xxxvi) of paragraph 4 of Notification No. 11/2017-State Tax (Rate), dated 28 June 2017, and the amendment takes effect from 1 April 2025.

Definition of specified premises amended to align with prior notification, altering GST scope and effective April 1, 2025.
The notification substitutes the Explanation's item (c) in Bihar State Tax (Rate) notification No. 17/2017 so that "specified premises" adopts the meaning assigned in clause (xxxvi) of paragraph 4 of notification No. 11/2017, and states the amendment takes effect from 1 April 2025 under the authority of sub section (5) of section 9 of the Bihar GST Act, 2017.

Specified premises definition updated to adopt cross reference clause; substitution effective from 1 April 2025.
The notification substitutes item (c) in the Explanation to redefine specified premises by adopting the meaning given in clause (xxxvi) of paragraph 4 of an earlier notification, thereby linking the term's definition across the two instruments; the amendment is made under the Meghalaya GST Act and takes effect on the 1st day of April, 2025.

Specified premises definition revised under GST rules, aligning electronic commerce operator provisions and effective next fiscal year.
This amendment to Notification No. 17/2017-Central Tax (Rate) substitutes item (c) in the Explanation to define "specified premises" by reference to clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate), aligning terminology with that provision and implementing GST Council recommendations regarding electronic commerce operators; the amendment takes effect from the 1st day of April, 2025.

Definition of specified premises updated to align notifications, clarifying scope for electronic commerce operators effective from April.
Amendment to notification No. 14/2017-Integrated Tax (Rate) replaces the Explanation's item (c) so that specified premises carries the meaning assigned in clause (xxxvi) of paragraph 5 of notification No. 08/2017-Integrated Tax (Rate), thereby aligning definitions for the purposes of provisions affecting electronic commerce operators; enacted under sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 and effective from 1st April, 2025.

Specified premises definition redefined in UTGST amendment, aligning it with prior notification clause and effective from April.
The amendment substitutes item (c) of the Explanation in the Union Territory GST rate notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate); the substitution takes effect from 1 April 2025.

Exclusion of certain taxpayers from state GST rate notification: bodies corporate and composition taxpayers now excluded.
Amendment to Notification No. 13/2017-State Tax (Rate) adds exclusions in the Table: at serial number 4, the words "other than a body corporate" are inserted after "Any person"; at serial number 5AB, the words "other than a person who has opted to pay tax under composition levy" are inserted after "Any registered person", thereby excluding bodies corporate and composition scheme taxpayers from those respective entries.

Reverse charge liability narrowed by excluding body corporates and composition levy taxpayers from key GST entries.
The Sikkim State Tax rate notification was amended to refine reverse charge liability. In the entry for services supplied by any person, the words "other than a body corporate" were inserted after "Any person," excluding body corporates from that category. The amendment also inserted the words "other than a person who has opted to pay tax under composition levy" after "Any registered person," thereby excluding composition levy taxpayers from the relevant reverse charge entry.

Eligibility for State GST rate: exclusions for bodies corporate and composition taxpayers now specified by amendment.
The notification amends Notification No. 13/2017-State Tax (Rate) by inserting exclusions in the Table: for serial number 4, "other than a body corporate" is added after "Any person", and for serial number 5AB, "other than a person who has opted to pay tax under composition levy" is added after "Any registered person", thereby excluding bodies corporate and composition scheme electors from the corresponding rate entries.

Exclusion of specified taxpayers: notification narrows GST rate applicability to exclude bodies corporate and composition taxpayers.
The notification amends the Table of the earlier GST rate notification by inserting limiting phrases: at serial number 4 it adds "other than a body corporate" after "Any person", and at serial number 5AB it adds "other than a person who has opted to pay tax under composition levy" after "Any registered person", thereby restricting the applicability of those entries.

Reverse charge mechanism excludes body corporates and composition taxpayers from applicability under amended CGST rate notification.
The Central GST rate notification is amended to exclude body corporate from the class described as "Any person" at serial number 4, and to exclude persons who have opted for the composition levy from the class described as "Any registered person" at serial number 5AB, thereby narrowing the reverse charge mechanism's applicability.