GST classification amendment: cement specified under Chapter 2523, replacing prior notification entry and coming into force.
Amendment substitutes the Table entry at serial number 2 in Notification No. 07/2019 to state that cement is the commodity falling in chapter heading 2523 of the first schedule to the Customs Tariff Act, 1975, effected under powers of sub section (4) of section 9 of the Central Goods and Services Tax Act, 2017, with the amendment coming into force on 1 October 2019.

Development rights exclusion removes the notification's applicability to supplies of development rights made on or after the specified date.
Inserts an explanation into Notification No. 4/2018-clarifying that nothing in that notification shall apply to supplies of development rights made on or after 1st April, 2019-and provides that the amendment takes effect from 1st October, 2019.

Reverse charge mechanism expanded for specified copyright and related services, with authors permitted a conditional forward charge option.
Amendment expands the reverse charge mechanism by substituting and inserting entries treating copyright transfers or permitting use of copyrights in original works as taxable services; author-to-publisher literary copyright supplies may instead be subject to a conditional forward charge if the author registers under CGST and files Annexure I or makes the Annexure II invoice declaration; additional entries cover vehicle renting to body corporates and securities lending under SEBI's scheme; prescribed declaration forms and an effective commencement date are specified.

GST exemptions expanded: specified sports, storage and insurance services now nil-rated under amended notification with aligned registration threshold.
The notification amends CGST Rate Notification No.12/2017 by replacing numeric turnover thresholds with wording tying eligibility to exemption from registration, inserting nil-rated exemptions for FIFA U-17 Women's World Cup 2020 services (including admission rights) subject to certification, exempting storage/warehousing of specified agricultural commodities, exempting CAPF Group Insurance Fund life insurance services to members, and updating certain wording and calendar references; amendments take effect from the operative date.

Taxation of hospitality services: revised CGST rates and no-input-tax-credit conditions for hotels, restaurants and catering.
Amendment revises Notification No.11/2017-Central Tax (Rate) to specify differentiated CGST rates for hotel accommodation, restaurant services, Indian Railways food supply, outdoor catering and related composite supplies, introducing mandatory no-input-tax-credit conditions for certain lower-rate entries. It adds and modifies entries across serial numbers (including leasing/rental, vehicle services, job work rates for diamonds and bus body building), inserts definitions for "restaurant service", "outdoor catering", "hotel accommodation", "declared tariff" and "specified premises", and takes effect from 1 October 2019.

Tax exemption for FAO supplies conditional on senior government certification of goods for specified projects, effective October first.
Exemption from the whole of the Central Tax under section 9 is provided for all goods supplied to the Food and Agricultural Organisation of the United Nations for execution of specified projects, subject to certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare verifying the quantity and description of the goods and that they are intended for use in executing those projects; effective 1 October 2019.

Composition scheme exclusion: aerated water manufacturers removed from composition eligibility by GST rate notification.
Amendment inserts a tariff entry for aerated water into the Annexure of Notification No.02/2019 Central Tax (Rate) to exclude manufacturers of aerated waters from eligibility under the composition scheme; the change takes effect from the first day of October, 2019 by formal notification and modifies the Schedule attached to the principal rate notification.

CGST exemption extended to silver and platinum for nominated agencies supplying registered persons, expanding exempted precious metals.
The notification amends No.26/2018-Central Tax (Rate) by replacing "gold" with "gold, silver or platinum" to extend the same exempt treatment to supplies of silver and platinum by nominated agencies to registered persons; it also substitutes the reference "heading 7108" with "Chapter 71" and redefines "Chapter" in the Explanation as the heading in the First Schedule to the Customs Tariff Act, 1975. The amendment takes effect on 1 October 2019.

Concessional CGST rates extended to HELP/OALP hydrocarbon projects; reduced tax rate option allowed for mutilated non serviceable goods.
Amendment extends concessional CGST treatment to petroleum and coal bed methane operations under HELP and OALP by adding those activities to eligible supplies, and permits recipients or transferees to opt to pay tax at a reduced rate on goods disposed of in non serviceable form after mutilation, subject to production of a certificate from a duly authorised officer confirming non serviceability and mutilation before disposal; effective 1 October 2019.

GST exemption for dried tamarind and biodegradable leaf, flower and bark plates and cups expands covered supplies.
The Central Government amends Notification No.2/2017-Central Tax (Rate) under section 11(1) of the CGST Act to insert Schedule entries exempting dried tamarind and plates and cups made of leaves, flowers or bark, by adding specified serial numbers and tariff descriptions; the amendment takes effect on the first day of October, 2019 and is published as Notification No.15/2019-Central Tax (Rate).

CGST rate amendments specify revised tax rates and schedule changes for various goods, implementing GST Council recommendations.
This notification amends the principal CGST Rate schedule to specify revised Central Goods and Services Tax rates and to alter tariff classifications for numerous goods. It effects omissions, substitutions and insertions across Schedules I-VI-adding, deleting and redefining entries such as marine fuel, woven bags, wet grinders, multiple rail vehicles and parts, caffeinated beverages, certain motor vehicles for persons with orthopedic disability, and revisions to precious and synthetic stone descriptions-and prescribes an effective commencement date.

Form reference correction: replaces FORM GST ITC-03 references with FORM GST DRC-03 across the notification.
Corrigendum to Notification No.03/2019 corrects two instances in the published notification by substituting FORM GST DRC-03 for the erroneously recorded FORM GST ITC-03 at the specified page and line locations.

Electrically operated vehicle supply to local authorities added to CGST rate table, altering tax treatment under the amended notification.
Amendment adds a clause inserting supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers into the CGST rate table, and defines "Electrically operated vehicle" as a road vehicle classified under the Customs Tariff that is run solely on electrical energy from an external source or batteries.

GST rate reduction for electric vehicles and chargers creates lower-rate classifications and amends GST schedules, taking effect immediately.
The notification inserts a Schedule I entry for charger or charging station for Electrically operated vehicles and a Schedule I entry defining Electrically operated vehicles (including E-bicycles), omits a specified Schedule II entry, and amends Schedule III to exclude chargers or charging stations from the inductors entry, thereby reallocating these items into a lower-rate classification with the stated commencement date.

Tax refund entitlement for airport duty free retailers limited by rule 95A and definition of outgoing international tourist.
Retail outlets in the departure area of an international airport beyond immigration counters that make tax free supplies to an outgoing international tourist are specified as entitled to claim refund of central tax paid on inward supplies, subject to the conditions in rule 95A of the Central Goods and Services Tax Rules, 2017; an outgoing international tourist is defined as a non resident entering for a stay not exceeding six months for legitimate non immigrant purposes.

Extension of option to pay tax at previous GST rates with input tax credit through amendment to notification.
The notification amends Notification No.11/2017-Central Tax (Rate) by substituting "10th" with "20th" in the Table at serial number 3 (items (ie) and (if)) and in Annexure IV, thereby extending the last date for promoters to exercise the option to pay tax at the earlier GST rates with input tax credit.

CGST rate correction clarifies table wording to designate central tax and to present the rate as a split component.
Corrections amend specified table entries in a prior CGST notification: replace "tax" with central tax, change "eighteen" to "nine" in a column, and revise a separate entry from "18" to "18 (9 + 9)" to clarify the rate's presentation and bifurcation.

Composition scheme applicability extended to certain opt-ins requiring payment of input tax credit equivalents and rules to apply mutatis mutandis.
Requires registered persons who availed input tax credit and opt to pay under the notification to debit an amount equivalent to input tax credit for inputs in stock, semi finished or finished goods in stock, and capital goods to their electronic credit or cash ledger, treat the supply as subject to the input reversal mechanism, and provides that any remaining balance in the electronic credit ledger shall lapse.

Supply by unregistered person to promoter triggers notified GST treatment for specified real estate goods under amended tariff entry.
Amendment inserts tariff entry 452Q prescribing GST treatment where an unregistered person supplies any goods other than capital goods and cement falling under chapter heading 2523 to a promoter for construction of a project, with tax payable by the promoter as recipient; the provision applies even if goods are covered by a more specific tariff heading and defines promoter, project, REP and RREP for application.

Reverse charge liability requires promoters to pay GST on specified real estate supplies received from unregistered suppliers.
The notification imposes reverse charge on promoters for supplies received from unregistered suppliers in three categories: shortfall supplies relative to prescribed minimum procurement for construction projects, cement falling under the stated tariff heading when supplied to a promoter, and capital goods supplied for construction of projects taxed at the prescribed project rates; definitions of "promoter," "Real Estate Project," "Residential Real Estate Project," and "floor space index" delimit the scope and the measure of applicability.