GST rate amendment reclassifies goods and adjusts tax treatment for fuel, railway stock, beverages, and packaging.
The notification amends Kerala State GST schedules by substituting, inserting and omitting specified entries to reclassify goods and adjust applicable tax rates: it adds items such as marine fuel (reduced rate), wet grinders with stone grinders, woven/non-woven polyethylene/polypropylene bags, a comprehensive list of railway locomotives, rolling stock and parts, and caffeinated beverages; revises entries for precious and synthetic stones; removes several low-rate items; and inserts parts/parts of wording where applicable. The amendment is deemed to have come into force on the 1st October, 2019.

Exemption for petroleum operations expanded to include HELP/OALP; option to pay tax on mutilated goods subject to DG certificate.
The amendment adds goods used in petroleum operations or coal bed methane operations under HELP or OALP to the list eligible for State tax exemption above five per cent, and inserts a proviso allowing the recipient or transferee to elect to pay tax on transaction value for goods disposed as non-serviceable after mutilation, conditioned on producing a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the non-serviceability and mutilation.

GST Rules amendment tightens input tax credit, updates return filing, and adds pre-notice tax liability communication.
Amends the Uttarakhand Goods and Services Tax Rules, 2017 by clarifying suspension of registration, restricting input tax credit on invoices not uploaded by suppliers, revising the return-filing mechanism in FORM GSTR-3B, and updating the examination requirement for specified GST practitioners. The rules also provide for refund disbursement on the basis of a consolidated payment advice, allocation of funds for GST publicity or consumer awareness, extension of specified compliance dates, and pre-notice communication of ascertained tax, interest and penalty in FORM GST DRC-01A with a reply mechanism before issue of notice.

Annual return compliance for small GST dealers under a special procedure and deemed furnishing on the due date.
Registered persons with aggregate turnover up to two crore rupees who have not furnished the annual return before the due date are placed in a special class for financial years 2017-18 and 2018-19 and may furnish the return under the notified special procedure. If the return is not filed before the due date, it is deemed to have been furnished on that date.

Quarterly GSTR-1 filing due dates prescribed for small registered persons under the special GST procedure.
Registered persons having aggregate turnover of up to 1.5 crore rupees are placed under a special procedure for furnishing outward supply details in FORM GSTR-1. Quarterly filing is prescribed for October 2019 to December 2019 and January 2020 to March 2020, with due dates of 31 January 2020 and 30 April 2020 respectively. The time limit for furnishing the details or return under section 38(2) for October 2019 to March 2020 is to be notified separately.

Goods and Services Tax rule commencement fixed for specified amendment rules under the State GST framework.
The Governor appointed 24 September 2019 as the date on which rules 10, 11, 12 and 26 of the Uttar Pradesh Goods and Services Tax (Thirtieth Amendment) Rules, 2019 would come into force under the Uttar Pradesh Goods and Services Tax Act, 2017. The notification fixes the effective date for implementation of those specified rules within the State GST framework.

Appointment of Deputy Commissioners CT & GST establishes delegated authority to exercise State tax powers and assist the Commissioner.
Appointment of specified officers as Deputy Commissioner, CT & GST and Deputy Commissioner, Sales Tax to assist the Commissioner of State Tax, exercising powers and performing duties under the State goods and services tax and value added tax laws within local areas assigned by the Commissioner, effective from the date they assume charge.

Composition scheme ineligibility: aerated water added as ineligible, altering option to pay tax under section 10.
Amends the composition scheme notification by excluding aerated water from eligibility for the option to pay tax under Composition Scheme, inserting a new table entry identifying aerated water as an ineligible good and thereby removing the composition option for suppliers of that product; the amendment takes effect under the stated commencement provision.

Commencement of amendment rules: select provisions of Andhra Pradesh GST Fourth Amendment Rules brought into force by notification.
The Government, exercising powers under the Andhra Pradesh Goods and Services Tax Act, appoints the 24th day of September, 2019 as the date on which rules (ix), (x), (xi) and (xxv) of the Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, thereby giving effect to those specified amendment provisions under a formal notification.

Categorization of liquor licence grant as non-supply under GST clarifies tax treatment for State-issued licences and fees.
The State Government, on the GST Council's recommendation and under the Andhra Pradesh GST Act, notifies that the grant of an alcoholic liquor licence against licence fee, application fee or any consideration by whatever name, when undertaken by the State as a public authority, shall be treated neither as a supply of goods nor as a supply of services, thereby excluding such licence-issuing fees from the scope of supply under the GST framework.

Cement classification clarified under GST notification, specifying tariff-based product description and retrospective effective date.
An amendment replaces the entry at serial number 2 in the cited notification to specify cement by reference to the Customs Tariff first schedule chapter heading for cement, thereby clarifying the product description for GST purposes; the amendment is effective from 1 October 2019 and was issued under the State GST statute on recommendation of the GST Council.

Development rights exclusion clarified: notification does not apply to development rights supplied on or after 1 April 2019.
The notification is amended by inserting an explanation that the notification shall not apply to development rights supplied on or after 1st April, 2019. The amendment is made under section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 on the recommendations of the GST Council and is deemed to have come into force on and from 1st October, 2019.

Forward charge option for authors permits state tax payment on copyright licences to publishers, subject to registration and declaration.
Amendments recast the entry for copyright supplies by composers and similar artists and introduce entry 9A permitting authors to elect, upon registration and filing Annexure I or making the Annexure II invoice declaration, to pay state tax on transfers or permitting use of copyright in original literary works to publishers under forward charge in accordance with section 9(1), with the option irrevocable for one year; additional entries address renting of motor vehicles to body corporates and securities lending under the SEBI Scheme. Effective from 1 October 2019.

Registration exemption threshold revised to align with exemption eligibility; targeted service exemptions added including sports event and storage services.
The notification amends an Andhra Pradesh GST notification to replace fixed monetary registration thresholds with such amount in the preceding financial year as makes it eligible for exemption from registration under the Andhra Pradesh Goods and Services Tax Act, 2017, inserts targeted service exemptions including services related to the FIFA U 17 Women's World Cup (subject to certification), admission rights to event(s), storage and warehousing of specified agricultural and raw produce, life insurance by CAPF Group Insurance Funds, adds Bangla Shasya Bima, and updates certain year references to 2020; effective from 1 October 2019.

Hospitality and catering GST classification revised, prescribing rates and conditional input tax credit restrictions under the amended notification.
Amendments revise the Andhra Pradesh GST notification to reclassify hospitality, catering, transport and job-work services, prescribe central tax rates tied to categories, and impose the condition that input tax credit on goods and services used in supplying certain services must not have been availed for concessional rates. The changes expand and refine definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and modify the annexed Scheme of Classification of Services to clarify supplies with or without operators and to insert job-work and support-service entries. The amendments are effective from the first day of October, 2019.

Tax exemption for goods supplied to FAO for specified agricultural projects, conditional on prescribed official certification.
Exemption under sub-section (1) of section 11 exempts all goods supplied to the FAO for execution of the two listed projects from State Tax under section 9, subject to certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare as to (i) quantity and description of the goods and (ii) their intended use in execution of the projects; the notification is deemed effective from 1 October 2019.

GST amendment adds aerated water to notified taxable items, altering classification and levy under state GST.
Amendment inserts a new Annexure entry classifying aerated water into the prior notification under the Andhra Pradesh Goods and Services Tax Act, 2017, pursuant to the Government's powers and GST Council recommendations. The insertion takes effect from the 1st day of October, 2019 and modifies the scope of the earlier notification by adding the specified product to the notified list under the State GST regime.

GST notification amendment expands scope to include silver and platinum and revises tariff chapter reference.
Amendment expands the notification's commodity scope by substituting "gold" with "gold, silver or platinum" and replaces the opening paragraph's tariff reference from "heading 7108" to "Chapter 71". It further substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975, and declares the changes effective from 1st October, 2019 under the powers of the Andhra Pradesh GST law.

Petroleum operations under HELP/OALP included; option to pay a specified tax on non-serviceable mutilated goods with DGHC certificate.
Amendment adds petroleum operations and coal bed methane operations under HELP or OALP to the TABLE, and inserts a proviso permitting the recipient or transferee to elect to pay tax at a specified rate on transaction value where goods are disposed of in non-serviceable form after mutilation, conditioned on production of a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming non-serviceability and prior mutilation before the appropriate tax authority.

State tax rate amendments under goods and services tax: specified goods reclassified and state tax rates adjusted across schedules.
Amendments under the Andhra Pradesh GST Act modify state tax rates and tariff classifications by inserting, substituting and omitting entries across Schedules I-VI, reallocating goods among defined tax bands, introducing new headings (including marine fuel, woven/polypropylene bags and multiple rail rolling stock headings), refining descriptions for beverages and stones, and restating eligibility conditions for certain motor vehicles; the notification declares these changes operative from 1 October 2019.