Exemption from registration for certain casual suppliers of handmade handicrafts and listed artisanal products, subject to turnover and compliance.
Specifies categories of casual taxable persons exempted from obtaining registration under section 23(2) of the Rajasthan GST Act: (i) inter State handicraft supplies as per the referenced notification; and (ii) inter State supplies of listed artisanal products by craftsmen predominantly by hand, identified by HSN codes. Exemption is subject to availing the cited Integrated Tax notification and that the aggregate value of such supplies on an all India basis does not exceed the registration turnover threshold. Such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

TDS compliance exemption narrowed to exclude certain defence bodies, altering deduction obligations for listed entities.
The notification inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in the annexure, from the prior exemption concerning deduction at source compliance; this exclusion applies prospectively from 1 October 2018 and narrows the earlier notification's applicability.

State tax corrigendum updates goods classification entries, substituting serials and adding specified agricultural and artisanal items.
Corrigendum amends two State Tax (Rate) notifications by substituting schedule entries: replacing the previous S. No. 195A with separate tariff listings for Hand operated rubber roller and Nozzles for drip irrigation equipment or nozzles for sprinklers, and by substituting table entries to list Deities made of stone, marble or wood and Khali Dona and goods made of specified leaves and sabai grass, thereby altering the classification of these goods within the notifications' rate schedules.

Exemption for Ministry of Defence authorities narrows notification scope, except for listed defence accounting controllers continuing coverage.
An amendment inserts a proviso excluding Ministry of Defence authorities, other than those listed in Annexure A and their offices, from the application of the prior notification with respect to persons specified under clause (a) of sub section (1) of section 51, effective from the first day of October, 2018; Annexure A lists the principal Controllers/Controllers of Defence Accounts with code numbers identifying the authorities to which the notification continues to apply.

Registration exemption for casual handicraft suppliers for specified inter State goods, subject to turnover threshold and compliance requirements.
Notification exempts specified categories of casual taxable persons from registration for inter State supplies of prescribed handicraft and artisan products (listed with HSN codes) when produced predominantly by hand, subject to availing a referenced Integrated Tax notification and staying below the aggregate turnover threshold for registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

Exemption applicability to interstate handicraft suppliers excludes most Ministry of Defence authorities, except listed controllers, limiting notification scope.
A proviso is added to the existing notification providing that, with respect to persons specified under clause (a) of sub section (1) of the relevant provision, nothing in the notification shall apply to authorities under the Ministry of Defence except those authorities and their offices specified in Annexure A, with effect from the stated effective date.

Exclusion of Defence authorities: notification does not apply to Ministry of Defence entities except those listed in Annexure A.
The notification proviso excludes most Ministry of Defence authorities from the operation of the prior State Tax notification in respect of persons specified under clause (a) of sub section (1), while expressly excepting the authorities and offices listed in Annexure A so that the notification continues to apply to those enumerated defence accounting offices; the amendment is administrative, classifying which Defence entities remain within the notification's scope and which are excluded from it.

TDS exemption for defence authorities excludes listed Defence Accounts offices and is made subject to post audit.
A proviso excludes authorities under the Ministry of Defence, other than those listed in Annexure A, from application of the State GST notification's TDS provision, making any exemption for Defence authorities subject to post audit; Annexure A enumerates Principal Controllers/Controllers of Defence Accounts with assigned code numbers to identify excluded offices.

Exemption from registration for inter state handicraft supplies, subject to turnover limit, PAN and e way bill requirements.
Exemption from registration is granted to specified casual taxable persons making inter state supplies of notified handicraft goods listed by tariff/HSN or product description, provided they avail the corresponding integrated tax notification benefit and their aggregate all India supplies do not exceed the turnover threshold for state/UT registration; exempt persons must obtain PAN and generate an e way bill under rule 138.

Exemption from registration for inter state handicraft suppliers subject to turnover threshold, PAN and e way bill compliance.
Certain casual taxable persons making inter state supplies of defined handicraft goods or specified artisan products, when supplied predominantly by hand, are exempted from obtaining registration under the Gujarat GST Act subject to their availing the referenced integrated tax notification and keeping aggregate supplies below the turnover threshold that mandates registration; such persons must obtain a Permanent Account Number and generate an e way bill under rule 138.

Exemption from registration for casual suppliers of handicraft goods making inter State supplies if turnover stays below registration threshold.
Exemption from registration applies to specified casual taxable persons making inter State taxable supplies of listed handicraft goods (identified by description and HSN codes) produced predominantly by hand, provided they avail the corresponding integrated tax notification and their aggregate supplies, computed on an all India basis, do not exceed the turnover threshold requiring registration; exempt persons must obtain a Permanent Account Number and generate e way bills under the GST rules.

TDS exemption for Ministry of Defence authorities: Annexure A offices remain subject to TDS, others excluded under notification.
The notification inserts a proviso excluding authorities under the Ministry of Defence, other than those specified in Annexure A and their offices, from the TDS requirements applicable to persons covered by clause (a) of sub section (1) of section 51 of the Arunachal Pradesh GST Act; the exclusion operates from the stated effective date. Annexure A lists the principal Controllers/Controllers of Defence Accounts with their designated code numbers and identifies the offices that remain subject to TDS.

Exemption for casual suppliers of handicraft and artisan goods from registration subject to turnover cap and e way bill.
Exempts specified categories of casual taxable persons from registration where they make inter State supplies of defined handicraft and artisan products (identified by description and HSN codes) produced predominantly by hand, subject to the aggregate turnover threshold for registration; requires exempt persons to obtain a Permanent Account Number and generate an e way bill under rule 138.

Registration exemption for casual craftsmen supplying specified handicrafts interstate, subject to turnover threshold and PAN and e way bill compliance.
The notification exempts specified categories of casual taxable persons from registration where they make inter State supplies of defined handicraft goods or listed products produced predominantly by hand, as identified by HSN codes in the Table. The exemption requires beneficiaries to avail the referenced integrated tax notification and ensures aggregate value of such supplies, computed on an all India basis, remains below the registration threshold under section 22(1) read with the Explanation. Exempt persons must obtain a PAN and generate an e way bill under rule 138.

Input tax credit verification requirement introduced, making suppliers' outward details determinative for recipients' credit entitlement under new procedure.
The Ordinance amends the Punjab GST Act to revise definitions, supply classification and composition rules, expand reverse charge notification powers, require separate SEZ registration, permit suspension during cancellation proceedings, and modify return and filing requirements. It inserts Section 43A establishing procedures for suppliers to furnish outward-supply details on a common portal and for recipients to verify those details; makes supplier-filed details deemed tax declared, allows limited ITC where supplier details are missing, and creates joint and several liability for tax or wrongly availed credit subject to prescribed recovery safeguards.

Government-controlled bodies placed under the relevant GST commencement, covering statutory authorities, societies and public sector undertakings.
The Governor appoints 1 October 2018 as the commencement date bringing specified public entities within the Section 51 GST framework: authorities, boards or bodies set up by Parliament or a State Legislature or established by government with fifty one percent or more participation by way of equity or control; societies established by government under the Societies Registration Act, 1860; and public sector undertakings. The notification supersedes the earlier 27 September 2017 notification and is deemed effective from 13 September 2018.

Commencement of Section 52 appointed to take effect from 1 October 2018 under the Uttar Pradesh GST Act.
The Governor, exercising powers under the enabling subsection of the Uttar Pradesh Goods and Services Tax Act, 2017, appoints 1 October 2018 as the date on which the provisions of the specified provision of the Act shall come into force by statutory notification, effecting the commencement of that provision.

Government ownership requirement clarified: exemption applies where central/state/UT holds majority ownership directly or via wholly-owned entity.
Adds an explanation to the prior GST exemption notification specifying that the exemption applies only where the Central Government, State Government or Union territory has majority ownership in the entity, either directly or through an entity wholly owned by the Central Government, State Government or Union territory; the clarification is effective from 20 September 2018.

E-commerce operator collection obligation requires operators to collect tax on intra State supplies when they collect consideration.
Every electronic commerce operator, not being an agent, must collect an amount at a rate of half per cent of the net value of intra State taxable supplies made through it by other suppliers where the consideration for such supplies is to be collected by the operator; the notification makes this a statutory collection obligation under the State GST framework and specifies its effective commencement.

Tax Deduction at Source compliance requires GST registration from unregistered suppliers or refusal of supply orders above the prescribed threshold.
Heads of Departments and Drawing and Disbursing Officers must demand a GST Registration Certificate or GSTIN from suppliers exceeding a prescribed value threshold, and must not issue supply or work orders above that threshold to unregistered persons, as an administrative measure linked to Tax Deduction at Source compliance to prevent tax escapement under the GST framework.