Exemption of IGST on Central Government's share of profit petroleum removes integrated tax on consideration under exploration/mining leases.
Exempts from integrated tax the Central Government's share of profit petroleum paid as consideration under contracts granting licenses or leases to explore for or mine petroleum crude or natural gas, applying to the inter State supply of services by way of such grants and limited to the amount defined in the contract as the Central Government's share of profit petroleum.

UTGST exemption for license or lease services to explore or mine petroleum where consideration is Central Government's share of profit petroleum.
The Central Government exempts from Union territory tax the intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas to the extent the tax is leviable on the consideration paid to the Central Government that is defined in the contract as the Central Government's share of profit petroleum.

Timing of UTGST liability: tax arises when property possession or rights are conveyed to the supplier of development rights.
The notification treats suppliers exchanging development rights for construction services (and vice versa) as subject to a timing rule: UT tax liability arises when the developer or builder transfers possession or rights in the constructed property to the supplier of development rights by executing a conveyance deed, allotment letter or similar instrument.

Integrated tax liability timing: IGST on development-rights versus construction-service exchanges arises on transfer of possession by conveyance.
Notification prescribes that where supply involves exchange between development rights and construction services, the liability to pay integrated tax on such supplies arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights, as evidenced by a conveyance deed, allotment letter or similar instrument.

Tax liability timing for construction-for-development-rights: liability arises when possession or right in the constructed property is transferred.
Registered persons supplying development rights in exchange for construction services, and those supplying construction services in exchange for development rights, are subject to a special rule: the liability to pay central tax on such supplies (where consideration is received as construction service or development rights) arises when the developer, builder or construction company transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by executing a conveyance deed or similar instrument.

Reverse Charge Mechanism applied to government renting of immovable property to registered persons under GST.
The amendment applies the Reverse Charge Mechanism to renting of immovable property supplied by Central/State/UT/local authorities to any person registered under the Central Goods and Services Tax Act, 2017, making the registered recipient liable to pay tax; it also adds that "insurance agent" shall carry the meaning given in clause (10) of section 2 of the Insurance Act, 1938.

Reverse Charge Mechanism applies to government renting of immovable property to registered persons under GST.
The notification inserts entry 6A prescribing that services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 are taxable under the Reverse Charge Mechanism, identifying supplier and recipient classes read with clause (v) of section 20 of the IGST Act, 2017.

Government renting of immovable property to registered persons specified as taxable under union territory GST notification.
Inserts entry 5A into the Union Territory Tax (Rate) notification to specify that services consisting of renting of immovable property supplied by the Central Government, State Government, Union territory or local authority to any person registered under the Central Goods and Services Tax Act, 2017 (read with clause (vi) of section 21 of the Union Territory Goods and Services Act, 2017) are a listed taxable entry; also adds an explanation defining "insurance agent" as per the Insurance Act, 1938.

UTGST exemptions expanded to include government-entity supplies, composite-supply nil-rating, and specified transport and financial services.
The notification amends UTGST rates to expand nil-rated exemptions by inserting entries that: treat composite supplies with goods constituting not more than twenty-five percent to government recipients as nil-rated; include "Government Entity" alongside governmental authorities; create time-limited nil-rated exemptions for international carriage of goods by aircraft and vessel from India; exempt specified transport, insurance, reinsurance, fumigation, RTI information and certain educational services; and introduce nil-rating for IFSC-based financial intermediaries supplying international financial services in non-rupee currencies to customers outside India, subject to eligibility conditions.

IGST exemptions broaden nil-rating for specific government, IFSC and education-related services while refining exclusions.
Amends Notification No.9/2017-Integrated Tax (Rate) to add a Government Entity as a recipient and to insert multiple nil-rate exemptions: composite supplies with goods up to 25% value for Panchayat/Municipality functions to government bodies; life insurance to Coast Guard personnel under Naval Group Insurance Fund; reinsurance of specified government insurance schemes; fumigation services in agricultural warehouses; RTI information services; IFSC-located intermediary financial services supplied to customers outside India in non-INR currencies with defined eligibility; and time-limited nil-rating for export transport of goods by aircraft or vessel from Indian customs clearance points, alongside revisions to thresholds, duration, and educational-service related inclusions and exclusions.

GST exemption for composite supplies with limited goods content protects specified government function services from tax.
Amendments expand nil rated and exempt entries under the Central GST rate notification by inserting a nil rated composite supply entry where the goods component is not more than twenty five percent for supplies to government recipients relating to Panchayat or Municipality functions; add nil ratings for specified international transportation of goods and certain group insurance and reinsurance services; introduce nil rating for intermediaries in IFSC providing international financial services in non INR currencies to customers outside India; and add fumigation, RTI information services and refine educational and event admission treatments.

GST rate amendments expand housing concessions and clarify composite works contract treatment for government procured projects.
Notification 1/2018 amends Notification 11/2017 to expand housing related works eligible under concessional treatment to include in situ slum redevelopment, EWS houses under Affordable Housing in Partnership and Credit Linked Subsidy Scheme units, to recognise composite works contracts supplied by sub contractors to main contractors for government entrusted works, to deem the land component in certain composite supplies as one third of the total amount charged, and to revise sectoral entries and input tax credit conditions for services including housekeeping via e commerce operators, vessel time charters, mining exploration, tailoring, environmental services and amusement admissions.

IGST rate amendments notify revised service classifications and conditions affecting supplies and composite works contracts under GST framework.
Amendments to the IGST rate notification revise classification and rates for numerous services, expand lower-rated or exempt construction-related supplies to include specified affordable housing and slum redevelopment schemes, and set valuation rules for composite supplies involving transfer or lease of land by deeming the land component to be one third of the total amount. The changes also impose conditions on input tax credit claiming for certain service supplies, clarify procurement-linked applicability where services are supplied to government entities, and insert and substitute multiple Table entries affecting works contracts, support services, transport hires, environmental services, entertainment admissions and real estate services.

GST rate amendments: revised Union Territory tax classifications and conditions for construction, composite supplies, and services.
Amendment revises Union Territory GST rate schedule to reclassify construction and related services including in-situ slum redevelopment, Affordable Housing EWS units, CLSS houses, and mid-day meal facilities; substitutes and inserts multiple Table entries to adjust rates and conditions for composite works contracts, time charter and rental services, housekeeping via electronic commerce operators where input credit is not taken, tailoring and manufacturing services, environmental and amusement/entertainment services; and prescribes valuation for composite supplies involving transfer of land by deeming land value to be one third of total amount, with defined "total amount."

Compensation cess exemption for used motor vehicles where supplier has not availed input tax credit.
The notification inserts a new Schedule entry exempting all old and used motor vehicles by assigning a NIL compensation cess rate, with an Explanation excluding the exemption where the supplier has availed input tax credit, CENVAT credit, or input tax credit of value added tax or any other taxes on such vehicles, and substitutes a tariff code entry in the adjacent Schedule serial number.

Cross-empowerment of State tax officers amended to narrow the exception to specified sub rules of rule 96.
The Central Government amends Notification No. 39/2017 Central Tax by substituting the exception wording so that it now reads "except sub rules (1) to (8) and sub rule (10) of rule 96" instead of the previous "except rule 96", thereby specifying which sub rules of rule 96 are excluded from the cross empowerment of State tax officers for processing and grant of refunds.

Common GST Electronic Portal designated for registration, tax payment and return filing; e-way bill site designated for electronic way bills.
Notification designates www.gst.gov.in as the Common GST Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax, and designates www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills; it supersedes the earlier notification and specifies the managing agencies for each website and an effective date.

Extension of filing deadline for Input Service Distributor returns in Form GSTR-6 to a newly prescribed due date.
The Commissioner, invoking powers under the Central Goods and Services Tax framework and rules, extends the time limit for furnishing the return by an Input Service Distributor in Form GSTR-6 for specified monthly periods, superseding the earlier notification except as to prior actions.

Late fee waiver: caps excess daily late fees for delayed GSTR 6 return filing under GST.
The Central Government, under the Central Goods and Services Tax Act, 2017 and on Council recommendations, issues a notification that waives the portion of the late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date which is in excess of a fixed nominal daily amount, thereby capping the recoverable daily late fee for delayed filing of that return.

Late fee waiver for delayed FORM GSTR-5A filings: excess waived, lower threshold applies where integrated tax liability is nil.
The Central Government waives that portion of the late fee for failure to furnish FORM GSTR-5A which exceeds a prescribed per day amount for each day of default, with a lower per day excess threshold for waiver where the return shows nil integrated tax liability; the notification was later rescinded.