Exemption for intra State supply of gold subject to export of jewellery and provision of export proof within prescribed timelines.
Exempts intra State supply of gold by a Nominated Agency to a registered exporter of jewellery under the Export Against Supply by Nominated Agency scheme from State Tax under the Himachal Pradesh GST Act, subject to conditions: compliance with the Foreign Trade Policy and Handbook procedures; export of jewellery within the prescribed export period; provision of export documentation containing GSTIN and export invoice to the Nominated Agency within the prescribed period; and liability of the Nominated Agency to pay State Tax with interest on quantities not exported where proof is not timely produced.

Late fee waiver for delayed GSTR-1 filing where taxpayers submit missing outward-supply details within the prescribed amnesty window.
Registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 will have the late fee waived if they furnish those details in FORM GSTR-1 within the prescribed amnesty period; the waiver is effected by inserting a proviso into the existing State GST notification amending the conditions for late-fee liability.

Tax exemption on intra State gold supplies to registered recipients conditional on export within prescribed timelines and proof submission.
State tax is exempted on intra State supply of gold by a Nominated Agency to a registered recipient under the Export Against Supply scheme, provided the parties comply with the Foreign Trade Policy and Handbook of Procedures, the recipient exports jewellery made from such gold within 90 days and furnishes shipping bill/bill of export with GSTIN and export invoice within 120 days; failure to produce export proof obliges the Nominated Agency to pay central tax on unexported gold with interest.

GST exemption for nominated-agency gold supplies to exporters conditional on export within timeframe and submission of shipping documentation.
Exempts intra State supply of gold by a Nominated Agency to registered recipients under the Export Against Supply scheme from state tax, conditional on compliance with the Foreign Trade Policy and Handbook of Procedures. Recipients must export jewellery made from the supplied gold within ninety days and provide the shipping bill or bill of export with GSTIN and invoice to the Nominated Agency within one hundred and twenty days. If proof of export is not furnished in time, the Nominated Agency must discharge the state tax with interest for unexported quantities.

GST exemption schedule amended to add frozen vegetables, printed music and auctioned official gifts exempt from state tax.
Amendment revises the Maharashtra GST exemption schedule by substituting S. No. 43A with tariff entries for frozen vegetables (0710; 0711), inserting an entry for printed or manuscript music (4904 00 00), and adding an exemption for government-auctioned gift items received by high officeholders when auction proceeds fund public or charitable causes; the change is made under the state GST notification power and comes into force on 1 January 2019.

GST schedule amendment: substituted and inserted tariff entries for vegetables, printed music, and auctioned gifts treatment.
Amendment substitutes Schedule entries to Notification No.2/2017 by replacing serial 43A with tariff headings 0710 (frozen vegetables) and 0711 (provisionally preserved vegetables unsuitable for immediate consumption), and inserts tariff heading 4904 00 00 for printed or manuscript music as well as a Schedule entry covering government public-auctioned gift items disposed for public or charitable cause; the notification takes effect from 1st January, 2019.

GST schedule amendment adds tariff entries for frozen vegetables, printed music and auctioned official gifts used for charity.
Amendment substitutes S. No. 43A to classify frozen vegetables under heading 0710 and provisionally preserved vegetables under heading 0711; inserts S. No. 121A classifying printed or manuscript music under heading 49040000; and inserts a schedule entry covering supply of gift items received by high public officeholders sold by public auction where proceeds are used for public or charitable causes, with the amendments coming into force on the notification's commencement date.

GST rate schedule amendment: substituted vegetable entries, added printed music and auctioned gifts, effective January start.
State notification amends the GST rate schedule by substituting a serial entry to list frozen vegetables and provisionally preserved vegetables as distinct tariff entries, inserts a heading for printed or manuscript music, and inserts an entry addressing supply of gift items received by high officeholders when sold by public auction for public or charitable causes; the amendments take effect from the commencement date specified in the notification.

GST rate notification amendment updates tariff entries for frozen vegetables, printed music and government-auctioned gifts, effective next year.
Amendment to the Bihar State GST rate schedule substitutes tariff entries for frozen vegetables and provisionally preserved vegetables, inserts a tariff entry for printed or manuscript music, and adds a provision covering supply of gift items received by senior public officials when auctioned by the government for public or charitable causes; the notification takes effect on 1 January 2019.

SGST schedule amendment updates tariff classifications and adds auctioned official gift exemptions for public or charitable proceeds.
Amendment to the Sikkim SGST rate schedule substitutes entries to classify vegetables as frozen and provisionally preserved, inserts a tariff entry for printed or manuscript music, and adds a supply description covering gift items received by senior public officeholders sold by public auction where proceeds are used for public or charitable purposes; the notification specifies its effective implementation date.

MGST rate amendments revise goods' tax classifications and applicable state GST rates, altering schedule entries and conditions.
The notification amends the principal State Tax (Rate) notification by revising Schedules I-IV: inserting, omitting and renumbering tariff entries; substituting product descriptions; and adding valuation guidance treating bundled supplies of certain goods with a taxable service as a specified portion of gross consideration. The changes reclassify specified goods across the 2.5%, 6%, 9% and 14% rate schedules and come into force on the effective date stated in the notification.

GST rate amendment: Tripura revises tariff schedules and valuation allocation for mixed supplies, updating classifications and entries.
Tripura amends its State GST rate notification by inserting, substituting, omitting and re numbering specified tariff entries across the 2.5%, 6%, 9% and 14% schedules, including new HSN descriptions for items such as cork, marble, parts for disabled carriages, lithium ion accumulators and video game consoles. The amendment adds a valuation rule deeming seventy percent of gross consideration as value of goods and thirty percent as value of taxable service for specified mixed supplies, and revises descriptive thresholds and classifications to realign goods within the State GST rate framework.

GST rate schedule amendment updates tariff classifications, valuation rule and insertions/omissions altering state SGST applicability.
The notification amends the State GST rate schedule by inserting reference to sub-section (5) of section 15 and making detailed tariff-level changes across Schedules I-IV: adding, omitting, renumbering and substituting tariff entries, introducing an explanatory valuation deeming provision for mixed supplies, and inserting lithium-ion accumulators and other specified goods as distinct entries. The amendments take effect on 1st January, 2019.

GST rate amendments change state tax tariff lines and reclassify goods, altering applicable rates and entries.
GST rate amendments modify the State Tax (Rate) Notification by adding a valuation provision reference and restructuring tariff schedules through omission, substitution, insertion and renumbering of specific goods entries across multiple rate slabs, thereby reclassifying and specifying goods subject to state GST rates.

GST rate amendment modifies taxable goods classification and applicable rates, inserting, omitting and renumbering tariff entries.
Amendment to the Himachal Pradesh GST rate notification revises tariff classifications and applicable state tax rates by inserting statutory basis under sub-section (1) of section 9 and sub-section (5) of section 15, and by inserting, omitting, substituting and renumbering specific HSN entries across Schedules I-IV. Notable operative changes include additions of marble, cork and lithium-ion accumulators, substitutions for footwear and vehicle parts descriptions, and a valuation explanation deeming seventy per cent of gross consideration as value of goods when supplied with certain taxable services.

Extension of notification deadlines under State GST lengthens specified compliance periods following administrative amendment on Council recommendation.
Amendment substitutes later dates for the deadlines specified in paragraph 2 of Notification No.13/2018 - State Tax, replacing the earlier date in clause (i) with a later date and similarly substituting a later date for the deadline in clause (iv), effected under the State's statutory amendment power on the Council's recommendation.

GST rate schedule amendments update commodity classifications and establish valuation rules for bundled supplies, effective January.
The notification inserts reference to sub-section (5) of section 15 and amends State GST rate schedules by omitting, substituting, inserting and renumbering multiple serial numbers and commodity descriptions across Schedules I-IV; it adds entries for specified natural stone, cork products, walking-sticks, fly ash bricks, parts for disabled carriages, flexible intermediate bulk containers, lithium-ion accumulators including power banks, video game consoles, and revises valuation for bundled supplies (70% goods, 30% taxable service where bundled with the service at S. No. 38). These amendments take effect 1 January 2019.

Extension of time for Form GSTR-3B filing for migrated taxpayers granted, with an amended filing period and deadline.
The Commissioner amends Notification No. 12/2018-GST to extend the period for newly migrated taxpayers, substituting "July, 2017 to November, 2018" with "July, 2017 to February, 2019" and replacing the earlier due date with the "31st day of March, 2019" for furnishing returns in Form GSTR-3B.

Input tax credit extension permitted for prior-year supplies where supplier uploaded details; rectification window also extended.
The Order permits a registered person to take input tax credit after the September return deadline where supplies from financial year 2017-18 have supplier-uploaded details under section 37(1) by the due date for March 2019; and allows rectification of errors or omissions in section 37(1) details after the September return deadline up to the due date for furnishing March 2019 details or for the January-March 2019 quarter.

Scope clarification of SGST rate notification: excludes all services except transport of goods from the specified item, altering applicability.
An explanatory amendment adds Explanation 2 to notification 1135-F.T., clarifying that the relevant item does not apply to any supply of service other than service by way of transport of goods between places in India; the pre-existing explanation is renumbered as Explanation 1, and the amendment takes effect from the stated commencement date.