Compensation cess amendment inserts nil cess entries for coal washery rejects and fuel cell motor vehicles, creating specific cess carve-outs.
Amendment to the compensation cess schedule inserts two nil cess entries: coal rejects supplied by a coal washery where compensation cess has been paid and input tax credit has not been availed, and fuel cell motor vehicles; both entries are added to the Schedule and the notification specifies the date of coming into force.

UTGST rate amendments expand exempted goods list and revise item classifications, changing tariff entries and effective application.
Amendments to the UTGST rate schedule insert and substitute specified tariff entries to add natural-fiber and handicraft materials, vegetable materials for broom manufacture, deities and goods of specified leaves, khali dona, coir pith compost subject to branding conditions, sanitary products, rakhi (excluding Chapter 71 items), and replace entries for de-oiled rice bran and rupee notes or coins sold to government entities, thereby modifying classifications and exemptions under the UTGST schedule.

CGST rate schedule amendments add specific goods and conditional exemptions, altering taxable entries and effective implementation.
Amendment to the CGST rate Schedule inserts and substitutes specific tariff entries and exemption descriptions, adding goods such as sal and similar leaves, vegetable materials for broom manufacture, deities of stone/marble/wood, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), and substitutes entries for de-oiled rice bran and rupee notes or coins sold to the Reserve Bank of India or the Government of India; it also establishes conditional exemption criteria for coir pith compost and specifies the effective implementation date.

IGST rate amendments reclassify and refine tariff entries to align goods with revised rate schedules and exceptions.
Amendments revise classification and scope of tariff entries across four IGST rate schedules by inserting new serial numbers, substituting and omitting descriptions and adding bracketed exceptions or scope clarifications to align specified goods with the applicable rate categories, and include an express commencement clause for the changes.

Definition of business narrowed: government and local authorities' activities as public authorities excluded from IGST notification scope.
Inserts an Explanation into Notification No. 8/2017 clarifying that, for the purposes of item (vi) against serial number 3 in the Table, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; the amendment takes effect from 27th July, 2018.

GST rate amendment reclassifies tariff entries and adjusts schedule coverage, changing commodity classifications and operative date.
Amendment revises the Union Territory GST rate notification by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods and adjust coverage and threshold language, and specifies the operative commencement date for these changes.

GST rate amendment: broad reclassification and rate adjustments across schedules altering taxable classifications and applicability nationwide.
Amendment implements Council recommendations by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods and adjust applicable central tax rates. It adds new serial numbers, revises column entries and creates exclusions to clarify which supplies fall within particular rate brackets (for example, distinguishing ethyl alcohol for blending), thereby establishing the operative classification and rate framework effective the day after publication.

Definition of business clarified: government activities as public authorities excluded from taxable business under GST.
An Explanation was added to Notification No. 11/2017 - Central Tax (Rate) clarifying that, for the specified item, the term "business" excludes any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities, thereby removing such public-authority functions from the taxable scope of that notification entry; the amendment is effective from 27th July, 2018.

Definition of business: government activities excluded when performed as public authorities, clarifying applicability of UTGST rate notification.
An Explanation is inserted into notification No.11/2017-against serial number 3, column (3), item (vi)-clarifying that the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities; the insertion is effected under section 8(3) of the UTGST Act and narrows the applicability of the UTGST rate notification to exclude governmental acts performed as public authorities.

Municipal functions exclusion: services related to municipal functions are not treated as supplies under the IGST notification, extending applicability to union territories.
The IGST notification is amended to add "or Union territory" after "State Government" and to add reference to a municipality under Article 243W after "Constitution," so that services by way of any activity in relation to a function entrusted to a municipality under Article 243W are treated neither as a supply of goods nor as a supply of services. The amendment is effective from 27th July, 2018.

Reverse Charge Mechanism applies to services by individual DSAs to banks and NBFCs, shifting GST liability to the recipient.
The notification inserts an entry treating services supplied by individual Direct Selling Agents (DSAs), other than bodies corporate, partnerships or LLPs, to a banking company or an NBFC located in the taxable territory as subject to the Reverse Charge Mechanism, thereby allocating tax liability to the recipient bank or NBFC. It also adds an explanatory definition of "renting of immovable property" to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control.

Municipal functions exclusion expanded to cover activities relating to functions entrusted to municipalities, altering UTGST notification treatment.
Amends the UTGST Rate notification by inserting "or Union territory" after "State Government" and by inserting "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's scope to Union territories and to functions entrusted to municipalities under Article 243W.

Municipal function activities excluded from supply classification; amendment treats services linked to municipal functions as neither goods nor services.
The amendment to Notification No.14/2017 inserts "or Union territory" after "State Government" and adds "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby excluding services relating to functions entrusted to municipalities under Article 243W from being classified as a supply of goods or services under the notification.

Reverse Charge Mechanism: services by individual DSAs to banks and NBFCs made taxable under RCM.
Amends the CGST Rate notification to make services supplied by individual Direct Selling Agents (excluding corporate, partnership and LLP forms) to banking companies and non-banking financial companies located in the taxable territory subject to tax under the Reverse Charge Mechanism, placing tax incidence on the recipient. Also inserts an Explanation defining renting of immovable property to include access, occupation, use or similar arrangements, with or without transfer of possession or control.

Reverse charge mechanism for services by individual DSAs to banks and NBFCs shifts GST incidence to service recipients.
Amendment designates services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to a banking company or a non-banking financial company located in the taxable territory as subject to the Reverse Charge Mechanism, shifting GST incidence to the banking or NBFC recipient. It also inserts a definition of "renting of immovable property" to include access, occupation, use or similar arrangements, with or without transfer of possession or control.

IGST exemptions expanded to include specified services, imports by international organizations and diplomatic missions subject to defined conditions.
Amendment to the IGST rate notification inserts multiple zero-rated/exempt entries and textual changes: exemptions include services by old age homes with capped inclusive charges; intra-group cross-border supplies treated as distinct establishments where place of supply is outside India; import of services by the United Nations and specified international organisations for official use; import of services by foreign diplomatic missions subject to Protocol Division certification and reciprocity; and sectoral exemptions for electricity distribution to farmers, warehousing of minor forest produce, provident and pension trust administrative fees, governmental loan guarantees, FSSAI testing services, artificial insemination of livestock, and State assignments to collect royalty subject to reconciliation conditions.

IGST rate revision: reclassifies service supplies, restricts input tax credit, and specifies service rate categories.
Amendment to Notification No. 8/2017-Integrated Tax (Rate) revises IGST classifications and conditions for specified service supplies. It redefines restaurant and institutional catering supplies, creates a separate category for Indian Railways and IRCTC catering, and excludes event based and occasional catering from that category. The amendment also substitutes entries for goods transport, including a defined multimodal transportation concept and related transporter obligations, and distinguishes e books from other telecommunications, broadcasting and information supply services. The changes include explicit conditions limiting input tax credit for certain supplies and take effect from 27th July, 2018.

GST exemption for specified Union Territory services expands scope of nil-rated supplies under amended UTGST rate notification.
Amendment to the UTGST rate notification introduces multiple nil-rated service entries and textual changes: removal of specified governmental entity wording in certain entries, substitution of "value of supply" for "declared tariff," insertion of new nil-rated services (including old age home services by governments or 12AA entities, electricity distribution infrastructure to agricultural users, warehousing of minor forest produce, provident and pension fund services, government loan guarantees to PSUs, FSSAI testing services, artificial insemination of livestock, and assignment-of-royalty collection services subject to accounting limits), and a clarification treating educational boards as institutions for examination services.

GST exemptions expanded for specified social, agricultural and government services, subject to eligibility criteria and conditional limitations.
Amends Notification No. 12/2017-Central Tax (Rate) to insert multiple GST exemptions and technical changes: exemptions for services by old age homes for senior residents where consideration includes boarding, lodging and maintenance; electricity distribution works extending supply to a farmer's tube well for agricultural use; warehousing of minor forest produce; services by Coal Mines Provident Fund Organisation and National Pension System Trust; government loan-guarantee services to undertakings and PSUs; FSSAI licensing and testing services to food business operators; artificial insemination of livestock other than horses; conditional exemption for State assignment of royalty collection to ERCC with accounting and payment conditions; and a capped membership-fee exemption for certain non-profit bodies, along with terminology substitutions and an educational-boards clarification.

GST rate revisions notify classification and taxability changes for restaurant supplies, multimodal transport and digital goods.
Amends Notification No.11/2017 to revise CGST treatment for restaurant and institutional food supplies, including separate inclusion of Indian Railways/IRCTC supplies, subject to the condition that input tax credit on goods and services used in supplying the service has not been taken; classifies event based supplies at exhibitions and functions separately; substitutes "declared tariff" with value of supply in specified items; defines multimodal transportation and carves out e-books as a distinct lower-rated information supply. The amendments take effect on 27 July 2018.