The Government issues Important clarification on the time of supply of services of spectrum usage and other similar services under GST
On July 9, 2024, the Government of Rajasthan clarified the time of supply for spectrum usage and similar services under GST:
GST Payment Timing
Reverse Charge Supply
Natural Resource Allocation: Similar time of supply rules apply to government allocations of natural resources with upfront or deferred payments, considered continuous supply under the CGST Act.
The Government of Rajasthan issues Important clarification on the taxability of salvage/wreck value
On July 9, 2024, the Government of Rajasthan clarified the taxability of salvage/wreck value in motor vehicle damage claims:
GST on Vehicle Insurance Services
Salvage Value Deduction
Salvage as Property
Government of Assam issues new Guidelines for Installation and Maintenance of RTDAS, 2023
On July 8, 2024, the Government of Assam notified the Guidelines for the Installation and Maintenance of Real-Time Data Acquisition Systems (RTDAS), 2023. RTDAS utilizes automated weather stations, hydrological gauges, and water level sensors to continuously collect and transmit weather and water data in real-time to a central management system.
Assam Skill University (Amendment) Ordinance 2024
On July 4, 2024, the Government of Assam issued the Assam Skill University (Amendment) Ordinance 2024, amending the Assam Skill University Act 2020. The amendment revises the time period for the appointment of the first Vice-Chancellor by the Chancellor on the advice of the State Government.
West Bengal Governments New GST Amendment
On July 16, 2024, the Government of West Bengal revised the minimum wages for employees in 30 scheduled employments. The updated rates will be effective from July 1, 2024, to December 31, 2024.
Haryana Government Issues New GST Amendment
On July 15, 2024, the Government of Haryana amended notification No.36/ST-2, dated June 30, 2017, regarding agricultural farm produce under GST. The update clarifies that packages of agricultural produce larger than 25 kilograms or 25 liters will not be considered “pre-packaged and labelled” for GST purposes.
Government Of Bihar Issues New GST Notification
On July 15, 2024, the Government of Bihar amended notification No.2/2017-State Tax (Rate), dated June 29, 2017. The amendment states that agricultural produce packaged in quantities greater than 25 kilograms or 25 liters will not be considered “pre-packaged and labelled” under GST rules.
Discontinuation Of Atal Amrit Abhiyan By Government Of Assam
On July 8, 2024, the Government of Assam notified the discontinuation of the Atal Amrit Abhiyan scheme, effective October 31, 2023. Key points include:
Pre-October 31, 2023 Claims: All pre-authorizations and claims raised before this date will be processed for payment as per the scheme’s guidelines.
Post-October 31, 2023 Claims: Claims raised after this date will not be considered for payment.
Government of Delhi Notifies Important Guidelines for Driving Schools and Establishments
On June 26, 2024, the Government of Delhi issued Guidelines for Driving Schools and Establishments. Key requirements include:
Electronic Register
Aadhar-Based Identity
Facilities for lectures and demonstrations
The Labour Department of Chandigarh Issues Important Updates for Shops and Commercial Establishments
The Labour Department of Chandigarh on June 26th, 2024, issued the notification regarding the permission to keep the shops and Commercial Establishments open all 365 days and operate 24 hours.
Key Updates:
Conditions for opening of shops
Security after 10 pm
Women employees not to work after 8pm
Anti-Harassment Measures
Holiday and Wages