Supply of development rights exclusion clarifies GST rate notification application and sets non application from the specified cut off.
Amendment to G.O. Ms. No. 4/2019 Puducherry GST (Rate) inserts an Explanation providing that the notification shall not apply where development rights are supplied on or after the stated cut off date; the amendment is made under section 148 of the Puducherry Goods and Services Tax Act, 2017 and takes effect from the declared commencement date.

Tax classification update: aerated water added to SGST notification, modifying levy framework and coming into force in October.
Amendment inserts a new tariff entry for aerated water into the existing State GST notification made under the proviso to sub section (1) of section 10 of the Tripura State Goods and Services Tax Act, 2017, integrating that classification into the notification and making the insertion effective from the notified commencement date.

Rule Commencement: specified SGST amendment rules commence with appointed operative date under section 164.
Appoints the 24th day of September, 2019 as the operative date for the entry into force of rules 10, 11, 12 and 26 of the Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2019, by notification issued under the enabling provision of section 164 of the Tripura State Goods and Services Tax Act, 2017.

Insertion of Aerated Water tariff entry into state GST notification, adding classification 2202 10 10 and effective 1 October.
The state government amends Notification No. 31/GST-2 dated 8 March 2019 by inserting a new serial entry "2A" with tariff classification "2202 10 10" described as "Aerated Water" under the proviso to sub section (1) of section 10 of the Haryana Goods and Services Tax Act, 2017; this amendment is effective from 1 October 2019 by Notification No. 93/GST-2 dated 1 October 2019.

Grant of alcoholic liquor licence not treated as a supply under GST, excluding licence fees from taxable goods or services.
The notification declares that the grant of an alcoholic liquor licence, where consideration is received as a licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of services under the Haryana Goods and Services Tax Act, 2017, applying the State's power to notify activities undertaken by it as a public authority.

GST classification: Cement under specified Customs Tariff chapter substituted, effective from October, altering state GST notification.
Substitutes the entry at serial number two in the state GST notification table to specify cement as falling within the relevant Customs Tariff chapter heading; made under delegated levy powers and effective from the first day of October, 2019.

Notification amendment narrows applicability by excluding development rights supplied after the specified cutoff, altering GST applicability.
The amendment inserts an explanation that the earlier notification shall not apply to development rights supplied on or after 1st April, 2019, and declares the amendment to come into force on 1st October, 2019.

Author's option to pay state GST under forward charge: registration, invoice declaration and mandatory minimum lock in required.
A new entry 9A provides that supply of services by an author of original literary works to a publisher is taxable, subject to an express forward charge option: the author may elect to pay state tax under forward charge only after registration and filing the prescribed declaration (Annexure I) with the jurisdictional commissioner and making the invoice declaration (Annexure II); the option, once exercised, cannot be withdrawn for a minimum locked period and the author must comply with all GST provisions applicable to a person liable to pay tax.

GST exemptions for FIFA U 17 World Cup services and specified agricultural storage; registration threshold tied to exemption eligibility.
The amendment replaces fixed preceding year monetary thresholds with language tying registration eligibility to the amount that qualifies for exemption from registration, inserts nil rated exemptions for FIFA U 17 World Cup related services (subject to certification by the Director (Sports)), admission rights to FIFA U 17 events, storage/warehousing of specified agricultural commodities, and CAPF group life insurance services, and makes related textual updates including adding Bangla Shasya Bima; effective 1 October 2019.

GST classification changes redefine hotel, restaurant and catering services and adjust tax treatment and input tax credit conditions.
Amendment revises the Haryana GST notification to reclassify hospitality and food services by substituting entries for accommodation, restaurant services, railway catering and outdoor catering, prescribing mandatory tax rates and conditions limiting input tax credit, clarifying composite supplies and supplier location qualifications, and inserting definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

Tax exemption for FAO project supplies subject to certification of quantity and intended use by designated central ministry officer.
Exemption under section 11 removes State GST liability on goods supplied to the Food and Agricultural Organization for specified projects, provided an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare certifies the quantity and description of the goods and that they are intended for use in execution of the said projects; the exemption applies only to supplies for the projects listed in the Annexure and is subject to the stated certification.

GST tariff amendment adds aerated water classification to Haryana GST annexure, altering taxable goods scope under state law.
The Haryana Government amends Notification No. 32/GST-2 by inserting a new annexure entry 2A: classification code 2202 10 10, described as "Aerated Water". The insertion modifies the annexure to the earlier notification and becomes effective on the first day of October, 2019.

Tariff classification change: expands covered precious metals to include silver and platinum and redefines chapter reference.
Amendment expands the notification's material scope by substituting "gold" with "gold, silver or platinum"; replaces the opening paragraph's reference from "heading 7108" to "Chapter 71"; and substitutes Explanation clause (d) to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975.

Tax option for disposal of mutilated petroleum goods allows payment at a prescribed GST rate when certified non serviceable.
The notification inserts petroleum operations and coal bed methane operations under specified hydrocarbon licensing contracts into the covered activities, and adds a proviso allowing the recipient or transferee, at their option, to pay tax at the prescribed rate on transaction value where goods are disposed of in non serviceable form after mutilation, provided they produce a certificate from a duly authorised hydrocarbon officer confirming the goods are non serviceable and mutilated.

GST schedule amendment adds tamarind dried and leaf based plates and cups to the notified goods list, altering classification.
Amendment to the Haryana GST notification inserts entries for tamarind dried and for plates and cups made of leaves, flowers, or bark into the Schedule to Notification No. 36/ST-2, modifying the State GST classification of those goods and declaring the amendment effective from the first day of October, 2019.

GST schedule amendments reclassify goods and adjust rate coverage, affecting tariffs and classifications across multiple categories.
Amendments revise entries across Haryana GST schedules to reclassify goods, substitute tariff items, omit specified serials, and insert new items-notably adding marine fuel, wet grinders, polyethylene/polypropylene bags, expanded railway rolling-stock categories, caffeinated beverages, and refined descriptions of precious and synthetic stones-adjusting GST incidence at specified schedule rates and prescribing certification criteria for certain motor vehicles for persons with orthopedic disability; the changes take effect on 1 October 2019.

Notification amendment adds aerated water to the state GST schedule, becoming effective on 1 October 2019.
Amendment inserts a new Sl. No. 2A into Notification No.14/2019 State Tax to add the tariff description "Aerated Water" with the associated classification code; the Governor made the change under the proviso to sub section (1) of the state GST statute on Council recommendation, and the notification takes effect from 1 October 2019.

Composition scheme exclusion for aerated water manufacturers; amendment inserts tariff heading to remove eligibility under GST law.
Amends the State GST composition notification to exclude manufacturers of aerated waters from the composition scheme by inserting a specific tariff entry for aerated water (HSN 2202 10 10) into the notification's table, thereby categorising aerated water manufacture as outside the composition arrangement.

Commencement of GST amendment rules: appoints specified Fourth Amendment rules to commence from 24 September 2019.
The State notifies that the provisions of rules 10, 11, 12 and 26 of the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force on the 24th day of September, 2019, effected under the powers conferred by the Maharashtra Goods and Services Tax Act and published administratively as Notification No. 42/2019-State Tax.

Commencement of HPGST amendment rules brings specified provisions into force under Governor's enabling authority notification.
The Governor, exercising the enabling statutory power under the Himachal Pradesh GST Act, appointed the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Himachal Pradesh GST (Fourth Amendment) Rules, 2019 shall come into force, thereby commencing the specified amendment provisions by formal notification.