Concessional GST on scientific equipment: reduced central tax for qualifying research institutions subject to certification and use restrictions.
A concessional central GST regime limits central tax to a reduced amount for specified scientific and technical goods supplied to qualifying research and academic institutions, subject to prescribed certificates from authorised officers or the head of the recipient certifying research purpose, registration with the designated government department where required, special documentation and a prohibition on transfer or sale of certain goods for a specified period.

GST amendment restricts input tax credit on specified textile fabrics by substituting tariff entries, effective in November.
Amendment substitutes specified tariff entries in the principal GST rate notification to identify knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (including bolducs) for the purpose of restricting Input Tax Credit under the Central Goods and Services Tax framework, with the substituted entries coming into force on the fifteenth day of November, 2017.

Reverse charge on raw cotton established, placing tax liability on the registered recipient for supplies from agriculturists.
Notification No. 43/2017-Central Tax (Rate) inserts Sl. No. 4A for HS 5201 (raw cotton) into the CGST rate Table, designating the supplier class as Agriculturist and the recipient class as Any registered person, thereby implementing the reverse charge mechanism; the amendment takes effect from the fifteenth day of November, 2017.

GST exemptions modified to classify packaged branded food items and define registered brand name for tax treatment.
Amendment to the central GST rate notification reclassifies and adjusts schedule entries to distinguish fresh or chilled goods from non fresh goods, omits and inserts serial numbers and tariff descriptions, and conditions exemption for non fresh packaged goods by excluding unit container products unless they bear a registered brand name or a brand with an actionable or enforceable right in a court, subject to Annexure I conditions; it also defines registered brand name and sets the notification's commencement.

GST rate amendments implement schedule-wise tariff reclassifications and brand-based unit-container conditions affecting multiple product headings.
Amendment to notification No.1/2017 substitutes, inserts and omits multiple tariff entries across Schedules I-V to reflect GST Council rate decisions, including a recurrent condition for goods "put up in unit container" that bear a registered brand name or a brand with an actionable or enforceable right, subject to ANNEXURE conditions, and revises the definition of "registered brand name" to include registrations under domestic and foreign laws.

CGST concession for intra State supplies to registered exporters subject to conditions including export within specified period.
An exemption limits central tax on intra State supplies to registered recipients for export so that liability is capped at CGST at the rate of 0.05%, provided the supplier issues a tax invoice and the recipient fulfils specified conditions including export within ninety days, inclusion of GSTIN and invoice number in the shipping bill, registration with an export council or commodity board, order placement and notification to the supplier's tax officer, prescribed movement to port or registered warehouse with acknowledgement for aggregated consignments, and provision of export documentation to the supplier and tax officer.

Reduced GST rate for unit pack food distributed free to economically weaker sections, subject to Deputy Secretary certificate.
A reduced central GST rate is prescribed for food preparations put up in unit containers intended for free distribution to economically weaker sections under government approved programmes, also covering Fortified Rice Kernel and related food inputs; the supplier must produce a Deputy Secretary level certificate within five months (or extended period allowed by the jurisdictional commissioner) confirming free distribution, and tariff classification follows the First Schedule to the Customs Tariff Act, 1975.

Reverse Charge Mechanism exemption extended; payment obligation under the Act deferred until a later notified date.
The amendment omits the proviso under Paragraph 1 of the principal rate notification and preserves the exemption in Notification No.8/2017 Central Tax (Rate) as amended, thereby extending the exemption from the Reverse Charge Mechanism payment obligation for all registered persons until the later date specified by the notification and its subsequent substitutions.

Reduced CGST rate for leased motor vehicles where vehicles were acquired and leased under transitional purchase conditions.
Reduced central tax applies to motor vehicles in Chapter 87 at sixty-five percent of the otherwise applicable central tax where vehicles were purchased before 1 July 2017 and supplied on lease before that date, subject to conditions. Eligibility is limited to vehicles acquired pre-1 July 2017 and either (a) purchased by the lessor and leased before that date, or (b) supplied by a registered person who purchased pre-1 July 2017 and did not claim input tax credits for central excise, VAT or other taxes on the vehicle. The notification ceases to apply on or after 1 July 2020.

Reverse charge applies where government entities supply used, seized or scrap goods to registered persons, making recipients liable.
Amendment inserts an entry in Notification No.4/2017 to subject supplies described as used vehicles, seized and confiscated goods, old and used goods, waste and scrap (from any tariff chapter) to reverse charge, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person.

GST exemptions expanded to include duty credit scrips and government-to-government supplies against grants, with brand-rights conditions.
Amendment adds Duty Credit Scrips to exempt items and exempts supplies by a Government Entity to governments or specified persons when consideration is received as grants. It defines Government Entity as a statutory or government-established body with ninety percent or more equity or control to perform functions entrusted by government. It requires that, where brand ownership and packing are by different persons, the brand owner file an affidavit relinquishing actionable claims on the brand and authorise the packer to print a statement on unit containers that the brand owner has voluntarily forgone such rights.

GST rate amendments reclassify goods and add tariff entries, refining scope and packaging related brand conditions.
The notification amends the CGST rate schedules by inserting, substituting and omitting tariff entries to reclassify goods and fix applicable rates, including additions for prepared foods (khakhra, plain chapatti or roti), branded and unit packed namkeen preparations subject to actionable brand rights conditions, specific medicaments made pursuant to designated pharmacopoeias, multiple categories of waste and scrap, e waste as defined under the relevant rules, textile yarn and sewing thread classifications, parts for certain engines and pumps, poster colours and biomass briquettes, and by modifying entries to exclude or include specified items in Schedules I-IV.

Reverse charge mechanism: services by Overseeing Committee members to Reserve Bank of India included under RCM treatment.
Amendment inserts a new entry in the Central Tax (Rate) notification to treat supplies of services by members of the Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India within the notification framework, specifying the supplier as Overseeing Committee members and the recipient as the Reserve Bank of India.

GST exemption for government-grant-funded services and specified transport and annuity road access services clarified and expanded.
The amendment broadens exempted recipients by substituting "Central Government, State Government, Union territory, local authority or Governmental Authority" for "governmental authority," inserts nil-rated entries for services by Government Entities to governments where consideration is in the form of grants, makes services by goods transport agencies to unregistered persons (with specified exclusions) nil-rated, exempts access to roads or bridges on annuity, and revises the upfront amount entry for long-term lease grants by specified government-owned development entities; it also replaces definitions of "Governmental Authority" and introduces "Government Entity" with a ninety per cent participation threshold.

GST rate amendments broaden public recipient definitions and tie concessional service treatment to procurement and input tax credit conditions.
Amendments expand recipient classifications for concessional treatment by adding Central Government, State Government, Union territory and Government Entity, impose procurement-related conditions for supplies to Government Entities, revise entries and central tax rates for composite works contracts, construction, passenger transport and vehicle rental services, and introduce restrictions on input tax credit eligibility. The schedule is updated to add printing and job-work items and specific goods categories, and new definitions of "Governmental Authority" and Government Entity are inserted tying rate treatment to government participation and entrusted functions.

Exemption for transit cargo services to Nepal and Bhutan now attracts a nil central GST rate under amended notification.
The Central Government amended the Central GST rate notification to insert under Chapter 99 a new entry prescribing a nil central tax rate for the supply of services associated with transit cargo to Nepal and Bhutan, thereby expressly exempting such transit-related services from central tax by adding the relevant serial entry to the rate Table.

Legal service definition expanded; taxation now covers services by individual advocates and firms including representational services.
Corrigendum replaces the prior wording with: services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. An Explanation defines "legal service" to mean any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.

Restriction of refund on corduroy fabrics implemented through amendment to CGST rate notification following GST Council recommendation.
Amendment to the CGST rate notification inserts a new Table entry for tariff heading 5801, "Corduroy fabrics", to give effect to the GST Council decision restricting refunds on corduroy fabrics, made under the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017.

GST exemption scope for unit packed goods bearing brand names clarified, with conditions for registered or actionable right brands and forfeiture procedure.
The notification narrows the exemption exclusion by substituting "other than those put up in unit container and (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right is available," across multiple serial entries, adds and revises commodity entries including cotton seed oil cake, khadi fabric sold through KVIC channels, and clay idols, amends product descriptions such as charkha and indigenous handmade musical instruments, defines "brand name" and "registered brand name," and prescribes an affidavit and labelling procedure for voluntary forfeiture of brand rights in an annexure.

GST rate amendments require brand-name classification and set an affidavit-based mechanism to voluntarily forgo enforceable brand rights.
The notification amends the Central GST rate schedule entries by substituting, inserting and omitting specific goods across multiple rate schedules and clarifies treatment for unit packed goods bearing brand names. It defines "brand name" and "registered brand name" and adds an Annexure requiring an affidavit to the jurisdictional commissioner and indelible labelling on each unit container when a packer voluntarily forgoes an actionable claim or enforceable right in a brand name.