CGST rate amendments: revised service classifications and prescribed central tax rates for transport, leasing, insurance and renewable energy services.
Notification amends the CGST rate schedule (No.11/2017) effective 1 January 2019 to reclassify services and set central tax rates for specified services: concessional treatment for non scheduled air transport for government facilitated pilgrimages (subject to no input tax credit on goods), revised rates for third party insurance of goods carriage, financial and related services, leasing/rental services distinctions, higher rate for admissions to cinematograph exhibitions with ticket price above one hundred rupees, and a new entry taxing construction/engineering/installation services for renewable and waste to energy projects. The notification also inserts definitions for "specified organisation" and "goods carriage."

UTGST rate changes: revised service classifications and new renewable-energy construction service rate effective early January.
Notification amends the UTGST rate schedule by reclassifying service items and assigning specified rates: inserting a pilgrimage-related non-scheduled air transport entry with a concessional rate subject to non availability of input tax credit on goods used; assigning a lower rate to third-party insurance of goods carriage; reallocating rates for financial, leasing and rental services and for high-priced cinematograph admissions; and adding a new entry taxing construction/engineering/installation services for renewable- and waste-to-energy and related devices. Definitions for "specified organisation" and "goods carriage" are added. Effective from the first day of January, 2019.

GST exemption extended to specified frozen vegetables, printed music and certain auctioned gifts, altering the IGST schedule.
Amends the Schedule to Notification No.2/2017 Integrated Tax (Rate) to exempt specified goods by substituting the entry for serial number 43A to cover frozen and provisionally preserved vegetables, inserting a new entry for printed or manuscript music, and inserting an exemption for gift items received by high dignitaries when sold by public auction for public or charitable purposes; enacted under section 6(1) of the Integrated Goods and Services Tax Act on Council recommendation and effective from the stated commencement date.

Exemption for precious metal supplies by nominated agencies to exporters subject to export proof and tax recovery if not furnished.
Exemption from central tax applies to intra State supply of gold, silver or platinum by a Nominated Agency under the Export Against Supply scheme to a registered person, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the metal within the prescribed period and submit the shipping bill/bill of export with GSTIN and export invoice within the stipulated timeframe; failing production of export proof, the Nominated Agency must pay the central tax on the unexported quantity with interest.

Exemption of Union Territory tax on nominated agency supply of precious metals to registered persons subject to export compliance.
Exemption is granted for intra State supplies of gold, silver or platinum in Chapter 71 when supplied by a Nominated Agency under the Export Against Supply scheme to a registered person, exempting such supplies from the whole of the Union territory tax under section 7, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, timely export of jewellery from the supplied metals with submission of export documentation, and payment by the Nominated Agency of tax plus interest where proof of export is not produced.

GST rate changes: reclassification of goods and tariff entries alters IGST rate schedules and composite supply valuation.
Further amendments reclassify goods across the 5%, 12%, 18% and 28% IGST schedules by inserting, omitting, re numbering and substituting tariff entries and HS codes; add items such as certain cork products, marble, lithium ion accumulators and video game consoles; substitute and refine product descriptions and size specifications; establish a deemed apportionment rule for composite supplies involving specified goods and taxable services; and state that the changes take effect on the notified commencement date.

GST exemption on specified goods amended to include frozen vegetables, printed music and auctioned gifts.
Amends Notification No.2/2017 by substituting the S. No. 43A entry to cover frozen vegetables and provisionally preserved vegetables, inserting a new entry for printed or manuscript music, and adding an exemption for government auctioned gift items whose proceeds are directed to public or charitable causes; these Schedule changes take effect from the first day of January following notification.

UTGST exemption amendments add frozen vegetables and printed music to exempt list and permit auctioned gifts for public causes.
Amendment to the UTGST Rate schedule substitutes the vegetables entry with distinct entries for frozen vegetables and provisionally preserved vegetables, inserts an exemption for printed or manuscript music, and adds an exemption for gift items received by senior public office-holders when sold at government-run public auction with proceeds used for public or charitable causes; these changes take effect from 1 January 2019.

GST rate amendments revise tariff classifications and valuation treatment, altering schedule entries and applicability across UTGST rates.
Amendments to the Union Territory GST rate notification add a cross reference to the Central GST Act and modify multiple UTGST schedules by inserting, omitting, renumbering and substituting tariff entries and descriptions, including a deeming valuation provision for mixed supplies; the amendments specify HS headings for new items and take effect on the stated commencement date.

GST rate schedule amendment alters tariff classifications and applicable rates, revising entries and inserting valuation rule effective January.
Amendment to the Central GST rate notification revises the GST rate schedule and tariff classifications by making omissions, substitutions, insertions and renumberings across multiple Schedules to reclassify goods and adjust applicable rates; it adds an additional statutory basis for valuation and supply treatment, prescribes a deemed value allocation of seventy percent to goods and thirty percent to taxable service for a specified mixed supply entry, and inserts entries including natural cork, agglomerated cork and lithium-ion accumulators while deleting or renumbering numerous serial entries.

Place of supply allocation for services across states clarified; methods prescribed for lodging, immovable property, events, circuits.
Amendments set apportionment rules for services spanning multiple States: lodging apportioned by nights stayed; immovable property services apportioned by area; vessels apportioned by time in each territory; event services to unregistered recipients apportioned using generally accepted accounting principles; leased circuits apportioned by number of points in each State; services on goods or requiring physical presence apportioned by equal division, invoice value ratio, or accounting principles as applicable.

Extension of annual return filing deadline permits filing for the initial GST period due to electronic filing system readiness delay.
The Order inserts an Explanation in the annual-return provision by way of a Removal of Difficulties Order, declaring an alternative filing deadline for the initial GST period because the electronic filing system was not yet operational and difficulties arose in complying with the statutory annual-return timeline; it applies to registered persons ordinarily required to file annual returns while recognizing statutory exclusions.

Extension of GSTR-7 filing deadline allows deferred filing of tax-deducted-at-source returns for specified months.
The Commissioner, exercising powers under the Act and rules, extends the time limit for furnishing FORM GSTR-7 (returns for tax deducted at source) for the months of October 2018 to December 2018 until the 28th day of February, 2019, as a procedural modification under the Central Goods and Services Tax Rules.

Extension of filing due date for FORM GSTR-4: composition taxpayers in Srikakulam granted additional time to furnish return.
The Commissioner extends the time limit for furnishing FORM GSTR-4 for the July-September 2018 quarter for registered persons paying tax under the composition scheme whose principal place of business is in Srikakulam district, Andhra Pradesh, relying on the statutory authority to modify return due dates and the relevant procedural rule.

Extension of GSTR-1 filing deadline: registered persons in Srikakulam must file quarterly outward supplies by revised portal deadline.
Amendment inserts a proviso requiring registered persons whose principal place of business is in Srikakulam district to furnish FORM GSTR 1 for the quarter July-September 2018 electronically through the common portal by the extended due date specified in the notification.

Extension of GSTR-1 filing deadline: specified districts granted additional time to submit outward supply details via common portal.
The notification inserts district specific provisos extending the electronic filing deadlines for FORM GSTR 1 outward supply details: Srikakulam district (Andhra Pradesh) for September and October returns, and specified districts in Tamil Nadu for October returns, requiring registered persons whose principal place of business is in those districts to furnish details through the common portal by the extended dates set out in the amendment.

Extension of GSTR-3B filing deadline: Srikakulam to late-November; eleven Tamil Nadu districts to December.
The Commissioner, on the Council's recommendations, inserted provisos to extend electronic furnishing timelines for FORM GSTR-3B: registered persons with principal place of business in Srikakulam district, Andhra Pradesh, must furnish September and October 2018 returns by the extended late-November 2018 date; registered persons in eleven named districts of Tamil Nadu must furnish October 2018 returns by the extended December 2018 date, thereby amending notification 34/2018 with district-specific filing deadline relief.

GST tax subsumption: Central and State statutes identified for inclusion under the GST compensation framework and base year revenue mapping.
Notification under section 5(4) of the Goods and Services Tax (Compensation to States) Act, 2017, specifying Central and State Acts whose specified taxes are subsumed into GST. It lists two Central Acts and, for each State/UT, identifies categories (VAT, luxury/entertainment taxes, entry tax/octroi/local body taxes, advertisement taxes, and cesses/surcharges) and the precise State statutes corresponding to those categories, and designates certifying authorities where Accountant General data are unavailable.

Furnishing an undertaking now required instead of an application, altering the compliance document prescribed by the notification.
Correction substitutes the requirement to "furnish an application to the effect" with a requirement to "furnish an undertaking to the effect" in Notification No. 60/2018-Central Tax, amending the published Gazette text to change the form of compliance documentation required under that notification.

TDS under GST exempted for supplies between public sector undertakings, removing TDS applicability on such inter-PSU transactions.
The notification amends the Central Tax TDS notification to provide that nothing in the notification shall apply to the supply of goods or services from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018, thereby excluding inter-PSU supplies from the TDS provisions.