GST exclusion for services by goods transport agencies to government bodies clarified, and new taxable service entries added.
The notification amends the Gujarat State Tax (Rate) schedule by excluding from the goods transport agency entry services to government departments, local authorities or governmental agencies that registered solely for tax deduction purposes; inserting entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons with specified exclusions including composition taxpayers; and clarifying that provisions applicable to Central and State Governments also apply to Parliament and State Legislatures. Effective date: 1 January 2019.

Exclusion of GST liability where government bodies register solely for tax deduction, altering treatment of transport and security services.
The notification amends the State Tax (Rate) framework by excluding from the goods transport agency entry any services provided to government departments, local authorities, or governmental agencies that are registered solely for tax deduction rather than taxable supplies; by inserting entries covering business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel services to registered persons (with exclusions for government entities registered only for tax deduction and for composition taxpayers); and by extending provisions applicable to governments to Parliament and State Legislatures.

Goods and Services Tax: exemption limits for transport and security services to government-registered entities clarified.
The amendment narrows exemptions by providing that services by a goods transport agency are not exempt when supplied to government departments, local authorities or governmental agencies that have registered only to deduct tax under section 51 and not to make taxable supplies. It adds taxable-service entries for business facilitators to banks, agents of business correspondents to business correspondents, and security personnel services to registered persons, with provisos excluding government entities registered solely for deduction under section 51 and persons paying tax under section 10. Provisions applicable to Central and State Governments extend to Parliament and State Legislatures.

Extension of GSTR-3B filing deadline for newly migrated taxpayers, amending prior notifications to allow additional compliance time.
Extends the filing due date for FORM GSTR-3B for taxpayers who migrated under the specified migration notification by substituting the originally prescribed covered months and final due date in the provisos of two earlier state tax notifications, thereby granting additional time for compliance with monthly return obligations.

GST exemption for specified government and welfare services expands coverage to certain transport, banking and rehabilitation services.
The notification inserts new SGST exemptions for: services by goods transport agencies conveying goods to government departments, local authorities or governmental agencies registered solely for tax deduction under section 51; banking services to Basic Savings Bank Deposit account holders under the national financial inclusion scheme; and rehabilitation professionals recognised under the Rehabilitation Council of India Act when providing rehabilitation, therapy or counselling at specified medical, educational, government or registered charitable establishments. It also amends certain headings and serial entries, adds a definition of "financial institution" by reference to the Reserve Bank of India Act, and makes the changes effective from the first day of January following publication.

GST exemptions expanded to cover specified government-registered recipients, PMJDY banking services, and rehabilitation services.
Amendments add exempt entries for goods transport agency services supplied to governmental entities registered solely for tax deduction, services by banking companies to BSBD account holders under PMJDY, and services by Rehabilitation Council-recognised professionals at prescribed establishments; they also alter certain table entries, omit one serial number, and insert a definition treating financial institution as defined in clause (c) of section 45 I of the Reserve Bank of India Act. The notification comes into force on the first day of January, 2019.

GST exemption for specified government transport, PMJDY bank services and recognised rehabilitation services comes into force.
Amendment adds zero-rated/exempt entries exempting goods transport agency services to government and registered entities (Heading 9965/9967), banking services to PMJDY BSBD account holders (Heading 9971), and rehabilitation professionals' services at specified public or registered institutions (Heading 9993); it also amends wording to include banking companies, substitutes certain headings, omits a serial entry, and inserts a definition of "financial institution" as per the Reserve Bank of India Act.

Late fee waiver for FORM GSTR-4 filers who submit delayed quarterly returns within a specified compliance window.
The amendment waives the late fee under section 47 for registered persons who failed to furnish returns in FORM GSTR-4 for the quarters July 2017 to September 2018, provided those returns are filed within the prescribed compliance window inserted into Notification No. 20/2017.

Nil-rated GST services expanded to include certain government-registered transport, PMJDY banking and rehabilitation professional services.
The notification inserts nil-rated entries into the Bihar SGST rate schedule for goods transport agency services when supplied to government departments, local authorities or governmental agencies registered solely for tax deduction, for banking services to Basic Savings Bank Deposit account holders under PMJDY, and for rehabilitation professionals recognised under the Rehabilitation Council of India Act when supplied at specified public or registered entities; it also amends certain headings, omits a serial entry and adds a definition of "financial institution" aligned with the Reserve Bank of India Act, effective from the stated commencement date.

GST exemption for specified transport, banking and rehabilitation services enacted, with definitional and heading amendments taking effect as notified.
The notification inserts Nil-rated exemption entries for: goods transport agency services to certain government or registered entities; banking company services to Basic Savings Bank Deposit account holders under the national financial inclusion scheme; and rehabilitation professionals' services at specified institutions; it also amends specified service headings, omits one serial entry, inserts a definition of financial institution, and prescribes the commencement date.

Exemptions for specified services extend nil-rate treatment to select government-related transport, banking and rehabilitation services from notification amendment.
The amendment inserts targeted nil-rate exemptions for specified services: goods transport agency services to government entities registered only for tax deduction at source; banking services to Basic Saving Bank Deposit account holders under PMJDY; and rehabilitation, therapy or counselling services by recognised professionals at certain public and registered institutions. It also adds a definition aligning "financial institution" with the Reserve Bank of India Act and makes consequential tariff-heading and serial-entry adjustments in the principal State Tax (Rate) notification.

GST rate amendment: classification and MGST rates fixed for renewable energy setup and related service categories.
Amendment revises the Maharashtra State Tax (Rate) notification by substituting and inserting tariff entries, adding a new serial number classifying construction/engineering/installation services for setting up bio-gas, solar, wind, waste-to-energy and ocean/tidal energy systems, prescribing the applicable State tax rate, and inserting explanatory clauses defining "specified organisation" and "goods carriage"; the changes take effect on 1 January 2019.

GST rate amendments expand taxable services to renewable energy installations and adjust pilgrimage air transport and leasing classifications.
Amendment revises the Tripura State GST rate schedule by inserting and substituting entries to add a new taxable category for services relating to setting up renewable and waste to energy installations, adjust transport and leasing classifications including pilgrimage non scheduled air transport subject to input tax credit conditions, substitute rate entries for goods carriage insurance and financial services, refine cinematograph exhibition treatment above a ticket price threshold, omit "school, college" from an explanation, insert cross references to a new serial number, and add definitions for "specified organisation" and "goods carriage."

GST rate amendment expands taxable service classifications and adjusts rates for transport, leasing, insurance, and technical services.
The amendment modifies the State GST rate schedule to add, substitute and omit entries affecting transport, leasing, insurance, financial services, cinema admissions and technical services. It inserts a specific provision taxing non scheduled air transport services engaged by defined specified organisations for religious pilgrimage, subject to an input tax credit condition; substitutes items for third party insurance of goods carriage and leasing or rental services; adds an entry covering technical services for setting up renewable and waste to energy installations and links that entry to an existing Schedule I reference; and adds definitions for specified organisation and goods carriage.

GST rate amendments specify taxable services for renewable energy projects and adjust rates for transport, leasing, and films.
Amendments modify the State Tax (Rate) table to add and renumber service entries, adjust rates for specified services including pilgrimage air transport, leasing, goods carriage insurance and cinematograph exhibitions above a ticket price threshold, and insert a new entry classifying construction/technical services for various renewable and alternative energy installations; it also adds definitions for "specified organisation" and "goods carriage" and provides a cross reference to the Central Tax schedule.

GST rate amendment adds renewable energy and certain transport and insurance service classifications and adjusts applicable state tax rates.
The notification amends the State GST rate schedule by inserting and substituting table entries and explanatory clauses to add new service items, adjust tax rates for specified services (including leasing, renting, insurance of goods carriage and financial services), introduce a new serial entry for construction/engineering/installation services for renewable and waste-to-energy plants and devices, and insert definitions for specified organisation and goods carriage. The amendments take effect on the stated commencement date.

GST rate amendment inserts new renewable energy construction services and reclassifies several service categories, effective Jan 1, 2019.
Amendment revises the SGST tariff by modifying table entries, inserting new items and rates, and adding explanatory clauses; inserts serial 38 to tax construction/engineering/installation services for specified renewable and waste-to-energy projects; reclassifies leasing/rental, passenger air transport for pilgrimage (when engaged by specified organisations and where input tax credit on goods has not been taken), insurance of goods carriage, and high-priced cinematograph admissions; adds definitions for "specified organisation" and "goods carriage"; effective from 1 January 2019.

State tax exemption on gold supplies by nominated agencies to exporters of jewellery subject to export and documentation conditions.
Tripura exempts intra State supply of gold by a Nominated Agency to registered recipients under the Export Against Supply by Nominated Agency scheme from State GST, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient exports jewellery made from such gold within ninety days and furnishes the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within one hundred and twenty days, failing which the Nominated Agency must pay the State tax on unexported gold with interest.

GST exemption on nominated agency gold supplies for jewellery export, conditional on export proof and tax liability for non export.
Exemption of State Tax on intra State supply of gold by nominated agencies for jewellery export is granted to registered exporters under the "Export Against Supply by Nominated Agency" scheme, subject to compliance with Foreign Trade Policy and Handbook procedures. Exporters must furnish export documentation within prescribed periods; if export proof is not produced, the nominated agency must pay State Tax on unexported gold with interest from the date tax would have been payable.

Tax exemption on nominated agency gold supplies allowed if jewellery is exported and proof of export is furnished timely.
Intra State supply of gold under heading 7108 by a Nominated Agency to a registered recipient for export oriented jewellery manufacture is exempt from State tax under section 9, provided the agency and recipient follow the Foreign Trade Policy and Handbook of Procedures, the recipient exports the jewellery within the prescribed period and furnishes the shipping bill or export invoice with GSTIN to the Nominated Agency within the specified timeframe; absent such proof, the Nominated Agency must pay the State tax on unexported gold with interest.