Handicrafts goods: amendment expands CGST notification exempted list to include additional textile and craft items.
Amendment to Notification No.32/2017-Central Tax substitutes the textile-related entry to read "Textile (handloom products), Handmade shawls, stoles and scarves" with chapter references and inserts new serial entries adding chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola, thereby expanding the enumerated list of handicrafts goods under the CGST notification.

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 IGST rate on leased motor vehicles purchased and leased before GST commencement, subject to purchase and input credit conditions.
Notification reduces IGST on inter state supplies of motor vehicles leased where the vehicle was purchased and supplied on lease before the GST effective date, by prescribing a reduced rate as a proportion of the otherwise applicable IGST and making it subject to conditions. Condition 1 requires purchase by the lessor prior to the GST effective date and supply on lease before that date. Condition 2 requires the supplier to be registered, to have purchased the vehicle before the GST effective date and not to have availed input tax credit of central excise, VAT or other taxes on that vehicle. The notification contains a sunset provision and adopts Customs Tariff interpretation rules.

UTGST exemption on reverse charge extended for registered persons under amended notification, omitting the proviso to Paragraph 1.
The notification omits the proviso to Paragraph 1 of Notification No.8/2017 and extends the exemption in that notification to all registered persons, thereby affecting payment obligations under the reverse charge mechanism and altering the temporal applicability of the exemption as subsequently modified by later notifications.

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 mechanism: supplies of used, seized or scrap goods by government entities target liability on registered recipients.
Amendment inserts an entry into Notification No.4/2017 classifying supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap under Any Chapter, with the supplier being Central/State/UT/local authorities and the recipient any registered person, thereby bringing such supplies within the notification's regulatory scope.

Reduced union territory GST on leased motor vehicles applies when vehicles were purchased and leased before GST implementation.
UTGST on motor vehicles supplied on lease prior to 1 July 2017 is fixed at sixty five percent of the union territory tax otherwise applicable, subject to conditions: the vehicle must have been purchased and leased before 1 July 2017; the supplier must be registered and must not have availed input tax credit of central excise, VAT or other taxes on the vehicle.

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.

IGST amendments: new exemptions and definitions permit duty credit scrips and grant-funded government supplies with brand-packaging affidavit rule.
The notification amends the IGST rate Schedule by inserting an entry for Duty Credit Scrips and an exemption for supplies by a Government Entity to government or specified persons against grant consideration; it defines Government Entity as an entity with at least ninety percent government participation to carry out entrusted functions, and adds a proviso requiring a brand owner affidavit authorising packers to print on unit containers when ownership and packing are by different persons.

Reverse charge on government-supplied used, seized or scrap goods makes registered recipients liable under UTGST rules.
Inserts a new entry into the UTGST Rate notification prescribing reverse charge for supplies described as used vehicles, seized and confiscated goods, old and used goods, and waste and scrap where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person, making the recipient liable under the reverse charge mechanism.

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.

IGST rate schedule amendments: reclassification and new entries for goods, branded food packaging and e waste, with ANNEXURE affidavit rule.
This notification amends the IGST Rate Schedule by substituting, inserting and omitting tariff entries across Schedules I-IV and the ANNEXURE, including new HS headings and descriptions for specific food items, branded ready-to-consume namkeens (subject to ANNEXURE conditions), various wastes and scraps, e waste, textile yarns and threads, certain medicaments per specified pharmacopoeias, parts and bearings, and biomass briquettes; and adds a proviso in the ANNEXURE requiring an affidavit from a brand owner who voluntarily forgoes actionable claims when a different person undertakes unit packing, authorising a statement on unit containers.

UTGST exemption: new entries add duty credit scrips and grant funded government supplies, plus government entity definition.
The notification amends the UTGST rate schedule to add an exemption for Duty Credit Scrips and to exempt supplies by a Government entity to government bodies or specified persons where payment is by grant; it defines Government Entity as bodies set up by statute or government with ninety percent or more equity or control to perform entrusted functions; and it requires the person owning an actionable claim in a brand name to file an affidavit relinquishing that claim and authorising the packer to print a specified disclaimer on unit containers when ownership and packing are by different persons.

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.

Supply of services by Overseeing Committee members added to IGST rate schedule, specifying treatment for supplies to RBI.
Amendment inserts a new entry in the IGST rate notification identifying Supply of services by the members of Overseeing Committee to Reserve Bank of India, naming the supplier class as Members of Overseeing Committee constituted by the Reserve Bank of India and the recipient as the Reserve Bank of India, thereby adding a specific row to the IGST Rate table under the Central Government's power under section 5(3) of the IGST Act.

UTGST rate schedule amendments reclassify goods and add brand forfeiture affidavit requirement for packed branded foods.
Amendments revise UTGST tariff classifications across Schedules I-IV by adding, substituting and omitting entries for specified goods (including dried fruits, khakhra/plain chapatti, medicaments meeting pharmacopoeia criteria, various wastes and e waste, textiles and sewing threads, poster colour and biomass briquettes) and reallocate them among rate bands. Packaged ready to consume namkeens in unit containers receive concessional treatment only if bearing a registered brand or a brand with an actionable claim, subject to an ANNEXURE condition; where brand ownership differs from the packer, the brand owner must file an affidavit declaring voluntary forfeiture and authorising the packer to print that forfeiture.

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.

Government Entity exemptions expanded under IGST notification; specified services and transport supplies now exempt from tax
A new nil-rated entry exempts services supplied by a Government Entity to government bodies or specified persons when consideration is received as grants. Exemptions also cover GTA services to unregistered persons subject to listed exclusions, and services granting access to roads or bridges on annuity payment. The long-term lease premium entry is narrowed to specified government-owned development entities. Definitions are amended so that 'Governmental Authority' and 'Government Entity' denote bodies with 90% or more government participation.

Supply of services by Overseeing Committee members added to UTGST rate schedule as a distinct taxable supply.
The Central Government amends Notification No. 13/2017-UTT(R) by inserting a new UTGST rate Table entry for the supply of services by members of Overseeing Committee to the Reserve Bank of India, identifying the providers as "Members of Overseeing Committee constituted by the Reserve Bank of India" 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.