Union Territory GST rate amendment: inclusion of corduroy fabrics entry, implementing Council decisions on refund treatment.
The Central Government amends Notification No.5/2017-Union Territory Tax (Rate) to insert a new Table entry after S. No. 6: serial 6A, tariff heading 5801, Corduroy fabrics, thereby specifying corduroy fabrics within the UTGST rate schedule pursuant to Council recommendations and statutory powers under the CGST and UTGST Acts.

GST exemption conditions refined: branded unit-packaged goods excluded unless brand rights are voluntarily foregone under prescribed procedures.
The notification narrows exemptions for goods in unit containers by excluding those that either bear a registered brand name or bear a brand name with an actionable claim or enforceable right unless that right is voluntarily foregone under ANNEXURE I. It revises definitions to treat "registered brand name" as brands registered by 15 May 2017 under trademark, copyright, or foreign law, prescribes affidavit and marking requirements to forego brand rights, inserts and amends specific tariff entries, and adds an Annexure listing indigenous handmade musical instruments.

GST exemption scope for unit packed goods bearing brand names clarified, with conditions for registered or actionable right brands and forfeiture procedure.
The notification narrows the exemption exclusion by substituting "other than those put up in unit container and (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right is available," across multiple serial entries, adds and revises commodity entries including cotton seed oil cake, khadi fabric sold through KVIC channels, and clay idols, amends product descriptions such as charkha and indigenous handmade musical instruments, defines "brand name" and "registered brand name," and prescribes an affidavit and labelling procedure for voluntary forfeiture of brand rights in an annexure.

Brand name rules expand exceptions for unit packed goods and prescribe procedure for foregoing actionable brand rights.
The notification amends IGST rate entries to exclude from exemption packaged goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to conditions in Annexure I. It defines "brand name" and "registered brand name" and inserts Annexure I requiring an affidavit to the jurisdictional tax commissioner and a printed declaration on each unit container to evidence voluntary forfeiture of actionable rights. Annexure II lists indigenous handmade musical instruments and various tariff entries are added or revised.

IGST rate amendments: revised tariff entries and brand-name conditions change tax treatment, packaging rules, and forfeiture of brand rights.
Amendment to the IGST rate notification revises tariff entries across multiple schedules by adding, omitting and substituting item descriptions and serial numbers, redefines "brand name" and "registered brand name" for rate treatment, and inserts an Annexure requiring an affidavit and unit container declaration where a packer voluntarily forgoes any actionable claim or enforceable right in a brand name.

GST rate amendments require brand-name classification and set an affidavit-based mechanism to voluntarily forgo enforceable brand rights.
The notification amends the Central GST rate schedule entries by substituting, inserting and omitting specific goods across multiple rate schedules and clarifies treatment for unit packed goods bearing brand names. It defines "brand name" and "registered brand name" and adds an Annexure requiring an affidavit to the jurisdictional commissioner and indelible labelling on each unit container when a packer voluntarily forgoes an actionable claim or enforceable right in a brand name.

GST rate amendments: Schedule reclassifications and new brand-name packaging and affidavit compliance for UTGST treatment.
The notification amends multiple UTGST rate schedules by substituting and inserting tariff entries and revising descriptive conditions, including reclassification of various goods and modification of packaging/brand conditions. It broadens the definition of "brand name" and defines "registered brand name" to include marks registered under domestic and foreign laws. An Annexure requires an affidavit to the jurisdictional commissioner and bilingual indelible marking on unit containers where actionable claims or enforceable rights in a brand are voluntarily foregone.

Extension of time for FORM GST TRAN-1 filing; deadline extended to 31st October under rule-based authority.
Extension of the filing period is granted for the declaration in FORM GST TRAN-1 under the Central Goods and Services Tax Rules and the Central Goods and Services Tax Act, on the recommendations of the Council; the order moves the deadline for submission to the specified extended date announced in the order.

CGST exemption for intra state supplies of heavy water and nuclear fuel enables tax relief for specified departmental transfers.
Exempts intra state supply of heavy water and nuclear fuels from the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the central tax leviable under the central tax charging provision of the Act, based on tariff classification in Chapter 28 and pursuant to the Central Government's statutory power exercised in public interest on Council recommendations.

Exemption of inter-state supply of heavy water and nuclear fuels from integrated GST to Nuclear Power Corporation granted.
Exempts inter-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the integrated tax leviable thereon, on the Central Government's exercise of statutory power and on the Council's recommendation in the public interest.

Exemption of intra-state heavy water and nuclear fuel supplies from Union Territory GST to support nuclear power operations.
Exempts intra-state supply of heavy water and nuclear fuels from the Union Territory tax where such supplies, falling in Chapter 28 of the Customs Tariff, are made by the government atomic energy department to a nuclear power operator, removing the whole of the Union Territory tax levied under the Union Territory Goods and Services Tax framework on grounds of public interest.

Exemption for event admission: right to admission for FIFA U-17 World Cup 2017 made nil-rated under UTGST.
Amendment to Notification No.12/2017 adds an entry exempting services by way of right to admission to events organised under FIFA U-17 World Cup 2017, prescribing nil UTGST treatment and inserting the entry after serial number 81 in the rate table, thereby treating such admission services as nil-rated under the Union Territory GST rate schedule.

Exemption for admission rights removes IGST on tickets for FIFA U-17 World Cup events under amended IGST rate notification.
Inserts a new entry (serial 85, Chapter 9996) in the IGST rate notification to provide nil IGST on services by way of right to admission to events organised under the FIFA U-17 World Cup 2017, thereby exempting admission/ticketing services for that tournament.

Tax exemption for admission rights to FIFA youth World Cup events granted by amendment to GST rates.
The Central Government, under section 11(1) of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No.12/2017-Central Tax (Rate) by inserting serial 82, Chapter 9996, to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from central tax (Nil rate).

CGST rate reduction applies lower rates to specified works contract services for government and public purpose structures.
Substitutes items (vi) and (vii) in Notification No. 11/2017 Central Tax (Rate) to classify specified works contract services: item (vi) covers services to governmental authorities for construction, repair, renovation or alteration of predominantly non commercial civil structures, educational, clinical, art/cultural establishments, and residential complexes for self use or employee use (CGST rate entry 6); item (vii) covers other construction services not falling under (i)-(vi) (CGST rate entry 9).

Works contract services rate change: specified government-related construction works moved to a lower integrated GST rate.
The amendment substitutes entries in the integrated GST rate table to assign a lower rate to services provided to the Central Government, State Government, Union Territory, local authority or a governmental authority for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified structures: civil structures for non-commercial use; structures for educational, clinical, or art and cultural purposes; and residential complexes predominantly for self-use or employee use, while other construction services remain at the higher rate.

Works contract services rate change: specified government construction and residential-use works reclassified under amended UTGST notification.
Amendment revises GST rate entries for specified works contract services provided to governmental authorities, substituting table entries to cover (a) civil structures or original works meant predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art and cultural establishments, and (c) residential complexes predominantly meant for self-use or use by employees or persons specified in the Schedule; and separately classifying other construction services not falling within these categories.

Extension of time for FORM GST TRAN-1 submission under GST rules, Commissioner extends filing period on Council recommendation.
The Commissioner, acting on the Council's recommendation and pursuant to the enabling rule and statute, has extended the deadline for filing the FORM GST TRAN-1 to allow taxpayers additional time to comply with the submission requirement for the transitional declaration under the Central Goods and Services Tax Rules and the Central Goods and Services Tax Act.

Extension of GSTR-3B filing deadlines: returns and payments to be filed and discharged by specified revised dates.
Extension of filing deadlines for monthly returns in FORM GSTR-3B is prescribed for August through December, with specific revised last dates for electronic submission through the common portal. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts by debiting the electronic cash ledger or electronic credit ledger, as applicable, on or before the corresponding last date specified for filing the return.

Composition levy, transitional credit, and e-way bill rules were expanded under the GST amendment.
Amends the Central Goods and Services Tax Rules, 2017 to permit a person provisionally registered or applying for registration to opt for the composition levy by filing FORM GST CMP-02 and to file FORM GST ITC-03 within ninety days, while barring FORM GST TRAN-1 after ITC-03 is furnished. It also allows revision of FORM GST TRAN-1 once within the prescribed time, revises appointment and salary conditions for Tribunal members, adds quarterly performance reporting, expands e-way bill requirements for inter-State job work and handicraft goods, and updates prescribed transitional and compliance forms.