IGST rate amendment: substitution of cement classification under the Customs Tariff Schedule takes effect and adjusts IGST treatment.
Substitutes the entry at serial number 2 in Notification No. 07/2019 (Integrated Tax (Rate)) to specify cement as falling under the customs tariff heading for cement in the first schedule to the Customs Tariff Act, 1975, thereby amending the commodity description for IGST treatment; the substitution is effective from 1 October 2019.

Development rights exclusion: amendment removes applicability of UTGST rate notification to development rights supplied after the cutoff date.
The notification amends the Union Territory Tax (Rate) notification by inserting an explanation that excludes the application of that notification to supplies of development rights made on or after a specified cutoff date, thereby narrowing the notification's applicability to such supplies; the amendment is brought into force from the notification's stated commencement date.

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.

Development rights supply exclusion: amendment excludes notification's application to development rights supplied on or after 1 April 2019.
Amendment inserts an exclusion clarifying that the existing rate notification does not apply to supplies of development rights made on or after 1 April 2019, and the amendment takes effect from 1 October 2019.

Reverse charge mechanism for copyright and specified services; authors may opt for forward charge through registration and declaration.
Notification No. 22/2019 amends the Union Territory Tax (Rate) table to place specified services under the reverse charge mechanism, substitutes the entry for music-related copyright transfers, inserts entry 9A bringing authors' transfers of literary copyrights to publishers under reverse charge while allowing a registered author to elect a forward charge option by filing Annexure I and making the prescribed invoice declaration (Annexure II); it also inserts entries for renting motor vehicles to body corporates and for securities lending under SEBI's Scheme, and prescribes that these amendments take effect from 1 October 2019.

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.

Reverse charge mechanism extended to specified copyright transfers, vehicle renting to corporates and securities lending; author may opt forward charge.
Amendment to the IGST rate notification expands reverse charge coverage to specified copyright transfers by composers, photographers and artists to music companies, notifies supplies by authors of original literary works to publishers as reverse charge while allowing authors to opt into a forward-charge regime by registration and prescribed declaration on file and invoice, and adds reverse charge entries for renting motor vehicles to body corporates and lending of securities under the regulated securities lending scheme; forms and procedural declarations are prescribed and the amendment is made effective from the notification's commencement date.

GST exemption extended for specified event services, warehousing and CAPF group insurance, subject to prescribed certification.
Amendment to the Union Territory Tax (Rate) notification replaces fixed monetary registration thresholds with a criterion tied to eligibility for exemption from registration under the Central Goods and Services Tax Act, 2017, inserts nil-rate exemptions for services related to FIFA U-17 Women's World Cup (subject to certification by Director (Sports)), adds nil-rated entries for warehousing services of specified agricultural commodities and for life insurance under Central Armed Police Forces Group Insurance Schemes, and updates certain temporal and textual entries; changes are effected by substitutions and insertions in the Table of Notification No.12/2017.

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.

IGST exemption for specified services including FIFA events, cross-border intermediary services, agricultural storage and CAPF insurance.
This notification amends IGST Rate Notification No.9/2017 to exempt specified services at Nil rate: FIFA-related services and admission rights for the FIFA U-17 Women's World Cup, intermediary services where both supplier and recipient of goods are outside the taxable territory (subject to five-year documentary retention of enumerated documents), storage/warehousing of listed agricultural/raw produce, and CAPF group life insurance services; revises registration-threshold wording to refer to the amount qualifying for exemption from registration, inserts an insurance product entry, adjusts comparative phrasing, and updates year references. Effective 1 October 2019.

GST rates for accommodation and food services updated; specific lower rates apply where input tax credit has not been taken.
Amends the Union Territory Tax (Rate) notification to revise UTGST classifications and rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies; prescribes a lower mandatory UTGST rate for certain restaurant, railway catering and outdoor catering services provided the supplier has not taken input tax credit on goods and services used in supplying those services; substitutes and inserts multiple rate schedule entries and adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

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.

GST rate notification updates service classifications and conditional input tax credit rules for hospitality, catering, rental and job-work services.
Amends Notification No. 8/2017 to prescribe integrated GST rates and conditional treatments for specified services, notably tiered treatment for hotel accommodation, restaurant service, Indian Railways catering, outdoor catering and composite outdoor catering with premises rental; imposes mandatory IGST rates subject in several cases to the condition that input tax credit on goods and services used in supplying the service has not been taken; revises classifications for leasing/rental and job-work services and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

Tax exemption for FAO project supplies: UTGST waived upon officer certification for goods used in listed projects.
Exempts goods supplied to the Food and Agricultural Organisation for execution of specified projects from the whole of the Union territory tax, conditional on certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare that (i) the quantity and description of the goods and (ii) that the goods are intended for use in execution of the listed projects.

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.

IGST exemption for supplies to FAO for specified projects, conditional on government certification of quantity and intended use.
Exempts from Integrated Goods and Services Tax (IGST) all goods supplied to the Food and Agricultural Organisation for execution of listed projects, conditional on certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare that specifies the quantity and description of the goods and confirms their intended use in those projects.

Exclusion from composition scheme: manufacturers of aerated waters removed from composition eligibility under UTGST notification.
The amendment adds a new tariff entry for aerated water (2202 10 10) to the Annexure of the Union Territory GST Rate notification, thereby excluding manufacturers of aerated waters from the composition scheme and subjecting them to the general UTGST registration and taxation framework; the change is effected by insertion into the rate schedule and takes effect on the stated commencement date.

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.

Precious metal classification expanded to include silver and platinum, altering IGST notification and tariff heading treatment.
Amends notification No.27/2018 by substituting the word "gold" with "gold, silver or platinum", replacing the reference "heading 7108" with "Chapter 71", and substituting clause (d) of the Explanation to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975. These amendments take effect from 1 October 2019 under section 6(1) of the Integrated Goods and Services Tax Act, 2017.

UTGST scope expansion: inclusion of silver and platinum alongside gold and broader chapter coverage for nominated agencies' supplies.
Amends the UTGST rate notification by substituting "gold" with "gold, silver or platinum" to include silver and platinum in the same regulatory treatment; replaces the reference "heading 7108" with "Chapter 71" to broaden tariff coverage; and substitutes Explanation clause (d) to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975. The amendment is effective 1 October 2019.