CBIC issued various notifications pursuant to the 52nd Goods and Services Tax (GST) Council Meeting. The notifications became effective from 20 October 2023. The key points include the imposition of conditions on suppliers of passenger transport services and rental services of motor vehicles, the taxation of various supplies made by the Ministry of Railways, restrictions on refund eligibility for certain construction services, changes in liability to pay GST for bus operators, and the notification of a conditional IGST exemption for foreign going vessels converted for coastal runs. The notifications also relate to the exclusion of lottery, betting, and gambling activities from the service rate notification and the continued exemption of passenger transport services by railways other than in first class or air-conditioned coaches.