Electrically operated vehicle classification expands state tax concession to local authorities for multi-passenger electric vehicles.
Adds clause (aa) to the Table against serial number 22 to cover supplies to a local authority of electrically operated vehicles meant to carry more than twelve passengers, defining such vehicles as those under Chapter 87 of the Customs Tariff Act, 1975 run solely on electrical energy. The amendment is made under section 11(1) of the Jharkhand GST Act, 2017 and is deemed effective from 1 August 2019.

GST rate change for electrically operated vehicles: vehicles and chargers reclassified with lower rates and revised exclusions effective immediately.
The Jharkhand GST notification amends rate schedules to insert electrically operated vehicles (including E-bicycles) and chargers/charging stations into the lower rate schedule, omits a listed entry from the intermediate rate schedule, and excludes chargers/charging stations for electrically operated vehicles from the inductors entry in the higher rate schedule; the amendment is made effective from a specified earlier date.

Annual return deadline extension granted to address electronic filing failures and ease compliance for registered taxpayers.
The Order substitutes the prescribed filing date for the annual return under the State GST regime for registered persons (excluding Input Service Distributors, persons under notified TDS/TCS provisions, casual taxable persons and non-resident taxable persons) to address technical problems that prevented electronic submission for the initial tax period, and declares the Order to operate retrospectively to an earlier specified date.

Geographical jurisdiction of Joint Commissioners of State Tax allocated between Mumbai region and the remainder of the State under GST reorganisation.
The Commissioner specifies that Joint Commissioners of State Tax listed in Schedule I shall have jurisdiction over Greater Mumbai and the revenue districts of Thane, Palghar and Raigad, and those listed in Schedule II shall have jurisdiction over the remainder of the State; this reallocation accompanies migration from a Model 1 SAP back office to a Model 2 GST Back Office and includes changes in designations, divisional nomenclature and GSTN (MAHAVIKAS) charge codes mapped in the appended schedules.

Maharashtra GST deputy commissioners' jurisdictions and post codes redefined for Back Office migration and administrative reorganisation.
The Commissioner directs that, following migration to the GST Back Office system, Deputy Commissioners of State Tax listed in Schedule I shall have jurisdiction over Greater Mumbai and the revenue districts of Thane, Palghar and Raigad, while those listed in Schedule II shall have jurisdiction over the rest of the State; the order also maps existing MAHAVIKAS designations and division headquarters to new DCST post titles and new GSTN charge codes to implement the administrative redesignation and system migration.

Statutory deadline amendment under section 148 extends Assam GST deadline to 31st August, effective from 29th July.
The notification amends the Finance (Taxation) Department's prior Assam GST notification by substituting the proviso date in paragraph 2 from 31st July, 2019 to 31st August, 2019 under section 148 of the Assam Goods and Services Tax Act, 2017; the amendment is deemed to have come into force from the 29th day of July, 2019.

Extension of commencement date for e-way bill blocking and unblocking under Rule 138E, postponing its operational start.
Extension of the commencement date for the facility of blocking and unblocking of e-way bills under Rule 138E of the Assam GST Rules, 2017: the State substitutes the previously notified date with a later date for bringing this facility into force, issued under section 164 of the Assam GST Act on the Council's recommendation and stating the notification is deemed to have come into force from the twentieth day of August, 2019.

GST exemption for electrically operated passenger vehicles applies to hire by local authorities, clarifying vehicle definition and scope.
The notification amends Notification No. 12 by adding clause (aa) to exempt from State GST the hiring to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers, defining "Electrically operated vehicle" as a vehicle under Chapter 87 of the Customs Tariff Act, 1975 run solely on electrical energy from an external source or batteries.

GST rate reduction on electric vehicles and chargers reclassifies them into lower tax schedules and excludes chargers from higher-rate items.
Notification inserts a new Schedule I entry for chargers or charging stations for electrically operated vehicles and adds a new Schedule I entry for electrically operated vehicles, including two and three wheelers and E bicycles, defined as vehicles run solely on electrical energy from external sources or batteries. It omits a mid rate schedule entry and amends a higher rate schedule to exclude chargers or charging stations from that entry, with the amendments given an operative effective date.

GST classification update: aerated water added to State Tax notification under relevant provision, effective from the notified date.
The notification inserts a new tariff entry 2202 10 10 described as "Aerated Water" into the table of Notification No. 14/2019 State Tax. The amendment is made by the Lt. Governor exercising powers under the proviso to sub section (1) of the relevant provision of the Delhi Goods and Services Tax Act, on the recommendations of the Council. The amendment takes effect from the 1st day of October, 2019 and is published by the Finance (Revenue 1) Department in the Gazette.

Petroleum operations under HELP/OALP added to specified supplies; transferees opt to pay tax on mutilated non-serviceable goods with DGH certificate.
Adds petroleum operations and coal bed methane operations under contracts awarded via HELP or OALP to the specified supplies list, and permits the recipient or transferee to elect to pay tax on the transaction value of goods disposed of in non serviceable form after mutilation, provided they produce a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non serviceability and that mutilation occurred prior to disposal.

GST rate amendments: Delhi revises tax schedules, adding and removing tariff entries and specifying product classifications and exemptions.
Amendment to the State GST rate notification revises Schedules I-VI of the principal rate notification by omitting, substituting and inserting tariff entries to reclassify goods for differential taxation; key changes include insertion of marine fuel and caffeinated beverage headings, addition of rail rolling stock and parts into a designated tax slot, substitution of motor-vehicle descriptions for disability use with certification condition, inclusion of woven/polypropylene packing bags, and revised descriptions for precious and synthetic stones. The amendments take effect from the stated commencement date.

GST rate for electrically operated vehicles placed in a reduced rate schedule and chargers inserted into the lower rate list.
A notification amends State GST schedules to insert chargers or charging stations (HS 8504) and electrically operated vehicles (chapter 87, including e-bicycles) into the 2.5% rate schedule, omits a listed entry from the 6% schedule, and amends a 9% schedule entry to exclude chargers or charging stations; the changes are stated to have a deemed date of effect.

Tax treatment for petroleum operations: option to pay a specified rate on non-serviceable goods with DG certification.
The notification adds petroleum and coal bed methane operations under HELP or OALP to the rate schedule and inserts a proviso allowing the recipient or transferee, at their option, to pay tax at a specified rate on the transaction value for goods disposed of as non-serviceable after mutilation, provided they produce a certificate from a duly authorised officer of the Directorate General of Hydrocarbons to the jurisdictional Deputy or Assistant Commissioner of Central or State tax. The amendment takes effect from 1 October 2019.

GST notification amendment substitutes the specified date in the earlier Uttar Pradesh rules notification.
The Uttar Pradesh GST Rules notification is amended by substituting the date "21st day of August, 2019" with "21st day of November, 2019" in the earlier notification governing the same rules. The amendment is issued under section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council and in the public interest.

GST return due date amendment sets the filing deadline for FORM GST CMP-08 for the April to June quarter.
The Uttar Pradesh GST notification amends an earlier notification under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a proviso in paragraph 2. It fixes the due date for furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter April, 2019 to June, 2019, or part thereof, as 31 July 2019.

Grant of liquor licence not treated as supply of goods or service under state GST, excluding licence fees from tax.
Grant of liquor licences for consideration in the form of licence fee, application fee or similar charges is declared to be neither a supply of goods nor a supply of service under the Puducherry State GST framework, thereby excluding such licence-related receipts from the ambit of GST classification as a supply.

GST rate amendment clarifies classification of cement under Customs Tariff chapter 2523, effective from October.
Amendment substitutes the entry against serial number 2 to specify cement as falling within Customs Tariff chapter heading 2523 in the First Schedule to the Customs Tariff Act, 1975, thereby amending G.O. Ms. No.7/2019 - Puducherry GST (Rate); the notification takes effect from the 1st day of October, 2019.

GST classification amended to add aerated water tariff heading, altering taxable scope and effective from October.
Amendment inserts serial 2A into the notification Table, adding tariff heading 2202 10 10 for Aerated Water under the proviso to sub section (1) of section 10 of the Puducherry GST Act, 2017; the insertion takes effect on 1 October 2019 and amends G.O. Ms. No. 26 dated 13 March 2019.

Commencement date appointed: Puducherry GST amendment rules take effect from the specified date in September 2019.
The Lieutenant Governor appoints 24 September 2019 as the date from which provisions of rules 10, 11, 12 and 26 of the Puducherry Goods and Services Tax (Fourth) Amendment Rules, 2019 shall come into force; the appointment is made under the Act's statutory power and the notification is deemed to have been issued on that appointed date.