GST notification amendment inserts Aerated Water in the notified schedule under Uttarakhand tax law.
The Uttarakhand Government amended an earlier GST notification by inserting a new Annexure entry for tariff item 2202 10 10, Aerated Water, in the notified schedule. The amendment was issued under the Uttarakhand Goods and Services Tax Act, 2017 on the recommendation of the Council and was brought into force from 1 October 2019.

GST exemption notification amended to cover gold, silver or platinum under Chapter 71 and revised tariff wording.
The exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 is amended to expand the covered precious metals from gold to gold, silver or platinum. The opening paragraph now refers to Chapter 71 instead of heading 7108, and the Explanation defines "Chapter" by reference to the First Schedule to the Customs Tariff Act, 1975. The amendments take effect from 1 October 2019.

GST exemption amendment expands petroleum and coal bed methane operations coverage while setting conditions for mutilated non-serviceable goods disposal.
Amendment to an exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 extends the specified entry to petroleum operations or coal bed methane operations under specified contracts under the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy. It also allows tax at a prescribed rate on the transaction value of non-serviceable goods disposed of after mutilation, subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non-serviceability and mutilation for disposal.

GST exemption schedule amendment adds dried tamarind and leaf-based plates and cups to the exempted entries.
The Uttarakhand State GST exemption schedule is amended by inserting entries for dried tamarind under tariff heading 0813 and plates and cups made from leaves, flowers or bark under tariff heading 46. The amendment is a schedule-based notification change under section 11 of the Uttarakhand Goods and Services Tax Act, 2017, and comes into force from 1 October 2019.

GST rate notification amendments revise product entries, including marine fuel, railway goods, packing bags, beverages, and precious stones.
Amendments are made to the Uttarakhand GST rate notification by revising entries across multiple schedules of the goods tax framework. The changes include omission of certain serial numbers, substitution of existing descriptions, and insertion of new entries for specified goods such as marine fuel, wet grinders with stone grinders, woven and non-woven packing bags and sacks, railway and tramway rolling-stock and related parts, slide fasteners and parts, caffeinated beverages, and specified precious and synthetic or reconstructed stones.

Statement due date for FORM GST CMP-08 fixed for October, applying to the July-September quarterly filing and effective mid-October.
An amendment inserts a proviso into paragraph 2 of Notification No. 21/2019-State Tax, specifying that the due date for furnishing the statement containing details of payment of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019, or part thereof, shall be the 22nd day of October, 2019. This notification comes into force with effect from the 18th day of October, 2019.

Electronic filing requirement for GSTR-3B: Jammu and Kashmir businesses must file Jul-Sep returns via the portal by the deadline.
The notification mandates that GSTR-3B returns for July-September, 2019 by registered persons whose principal place of business is in Jammu and Kashmir be furnished electronically through the common portal on or before the deadline of 20th November, 2019; the amendment is deemed effective from 20th September, 2019.

Extension of GSTR-1 filing deadline for registered persons in Jammu and Kashmir to a mid-November cutoff.
The amendment inserts a proviso permitting registered persons whose principal place of business is in Jammu and Kashmir and who satisfy the aggregate turnover threshold to furnish details of outward supplies in FORM GSTR-1 for each of the months July 2019 to September 2019 by 15th November 2019; the notification is deemed to have come into force on 11th August 2019.

Filing obligation for Jammu and Kashmir principals: furnish outward supply details in GSTR-1 under CGST Rules by extended deadline.
Registered persons whose principal place of business is in Jammu and Kashmir must furnish details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017 for the quarter July-September 2019, and may do so until 30th November, 2019; the amendment is deemed effective from 31st October, 2019.

Due date for CMP-08 statement extended to 22 October for July-September quarter under Tripura SGST amendment.
Amendment under section 148 inserts a proviso prescribing that the due date for furnishing the statement of payment of self-assessed tax in FORM GST CMP-08 for the quarter July 2019 to September 2019 (or part thereof) shall be the 22nd day of October 2019, and states the amendment comes into force from the 18th day of October 2019.

Exclusion from composition scheme: manufacture of aerated water removed from simplified GST regime under Kerala notification.
The Government of Kerala amended a prior notification to exclude the manufacture of aerated water from the composition scheme by inserting a new tariff entry for aerated water in the notification's table. The amendment, made under the State GST Act on the council's recommendation, is stated to be deemed to have come into force from an earlier specified date, giving the exclusion retrospective effect from that date.

Commencement of GST amendment rules: select Fifth Amendment provisions notified as having come into force.
Designates 24th September, 2019 as the date on which the provisions of rules 10, 11, 12 and 26 of the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019 shall come into force and declares that this notification is deemed to have come into force on that date, pursuant to the authority conferred by the Kerala State Goods and Services Tax Act, 2017.

Grant of liquor license treated as no supply under GST, clarifying classification and removing ambiguity.
Grant of liquor licenses by the Government of Kerala against payment of license fee or application fee is declared to be neither a supply of goods nor a supply of services under the Kerala State Goods and Services Tax Act, 2017; the notification is effective from 1 October 2017 and aims to remove implementation ambiguity regarding the tax classification of such grants.

Reverse charge on cement applies to recipients for supplies from unregistered suppliers under the amended notification.
Amendment substitutes the entry at serial number 2 to specify "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975" as covered by the reverse charge provision; the amendment is made under sub section (4) of section 9 of the State GST Act and is deemed to have come into force on 1 October 2019, making recipients of such supplies from unregistered suppliers liable to pay tax on reverse charge basis and subjecting them to all provisions of the Act as if they were the person liable for tax.

Supply of development rights: removal of prior GST deferral for supplies made on or after specified date.
The notification amends G.O.(P) No.104/2018/TAXES by inserting an explanation that the notification shall not apply where development rights are supplied on or after 1 April 2019, thereby removing the earlier deferral of GST liability for reciprocal supplies of transferable development rights and construction services until conveyance. The amendment is enacted under section 148 of the Kerala SGST Act and is deemed to have come into force on 1 October 2019.

GST classification of hospitality and catering services updated with mandatory differentiated tax rates and clarified definitions.
Amendments reclassify hospitality, catering and certain job-work services under State GST, prescribing mandatory differentiated state-tax rates tied to accommodation tariff bands and limiting reduced rates for restaurant, outdoor and rail catering where input tax credit on inputs has not been taken. The scheme of classification is revised, job-work subcategories added with specified rates, and definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises are inserted to fix scope and applicability.

Exemption of goods supplied to FAO for specified projects from State GST requires Deputy Secretary certification and recommendation.
The Government of Kerala exempts all goods supplied to the Food and Agriculture Organization for execution of the two projects listed in the annexure from the whole of the State Tax under section 9 of the Kerala State Goods and Services Tax Act, 2017, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare as to quantity and description and intended use, and subject to that officer's recommendation; the notification is deemed effective from 1 October, 2019.

Composition scheme exclusion: manufacturers of aerated water removed from the scheme effective October by government notification
Amendment inserts Sl. No. 2A, tariff heading 2202 10 10 described as "Aerated Water" into the annexure of G.O.(P) No.66/2019/TAXES, thereby excluding manufacturers of aerated water from the State composition scheme. The amendment is made under sections 9(1), 11(1) and 16(1) of the Kerala SGST Act and is deemed to have come into force on 1 October 2019.

Exemption for nominated agency supplies expanded to include silver and platinum for exporters of respective jewellery.
Amendment substitutes "gold" with "gold/silver/platinum" to extend the nominated agency supply exemption to silver and platinum for exporters of jewellery, replaces the reference "heading 7108" with "Chapter 71", and redefines "Chapter" to mean the heading as specified in the First Schedule to the Customs Tariff Act, 1975; the notification is effective from 1st October, 2019 under section 11(1) of the Kerala SGST Act, 2017.

GST exemption on specified goods: intra State supplies of dried tamarind and leaf based plates and cups are exempt.
Amendment inserts dried tamarind and plates and cups made of leaves/flowers/bark into the Schedule of the Kerala SGST notification and declares intra State supplies of these listed goods exempt, with the amendment deemed to have come into force from the date specified in the notification.