Development rights exclusion clarified: the tax notification no longer applies to development rights supplied after commencement.
The amendment inserts an Explanation excluding development rights from the principal State Tax (Rate) notification, stating the notification shall not apply with respect to development rights supplied on or after 1st April, 2019; the amendment is made under the Himachal Pradesh Goods and Services Tax Act, 2017 and is to come into force on 1st October, 2019.

Exclusion of development rights: amendment excludes application of the rate notification to development rights supplied after the effective cutoff.
The amendment inserts an explanation that the relevant State Tax (Rate) notification shall not apply to supplies of development rights made on or after 1st April 2019, and records that the amendment is promulgated under section 148 of the Maharashtra Goods and Services Tax Act, 2017, taking effect from 1st October 2019.

Development rights exclusion: state GST rate notification amended to exclude development rights supplied after the specified cutoff date.
Amendment excludes development rights from the operation of the state GST rate notification by inserting an explanation that the notification shall not apply to supplies of development rights made on or after the specified subsequent date, thereby creating a temporal carve out for the supply treatment of development rights while leaving the principal notification otherwise intact.

Copyright transfer taxation: authors may opt to pay central tax under forward charge, with prescribed registration and invoice declarations.
The notification amends the State GST rate table to: substitute the entry for services by music composers, photographers and artists to music companies; insert an entry making supplies by authors of original literary works to publishers taxable while permitting authors to exercise an option to pay tax under forward charge subject to GST registration and filing of prescribed declarations (including an invoice declaration), with the option binding for one year; and insert entries taxing rental of motor vehicles to body corporates and securities lending under the SEBI Scheme. Two annexed declaration forms are prescribed.

Author option to pay state tax under forward charge permits registered authors to elect taxation on copyrights supplied to publishers.
Amendments insert entry 9A allowing an author supplying original literary copyrights to a publisher to elect to pay State tax under forward charge, conditional on registration under the Maharashtra GST Act, filing the prescribed Annexure I declaration with the jurisdictional Commissioner, and making the Annexure II invoice declaration; the option, once exercised, cannot be withdrawn for one year. The Notification also adds entries addressing motor vehicle renting to body corporates and securities lending under the SEBI Scheme, and comes into force on 1 October 2019.

Forward charge option for authors governs state GST liability when copyright is transferred to publishers, subject to prescribed declarations.
A new Entry 9A treats supply by an author of copyright in original literary works to a publisher as taxable, subject to exclusion where the author registers under the HPGST Act and files Annexure I electing the forward charge option with a one-year non-withdrawal commitment, or where the author makes the Annexure II invoice declaration; Annexure I and II prescribe the registration and invoice declarations respectively.

GST exemption threshold changed and FIFA U 17 event services added as nil-rated with certification requirement.
Amendments substitute prior monetary thresholds with a functional registration exemption threshold, update certain year figures from 2019 to 2020, and insert nil-rate entries: FIFA U-17 Women's World Cup-related services (subject to Director (Sports) certification), storage or warehousing services for specified agricultural and allied goods, right-to-admission services for FIFA U-17 Women's World Cup events, and inclusion of an agricultural insurance sub-entry; effective 1 October 2019.

GST exemption expanded to specified services including FIFA event services, agricultural storage, and CAPF group life insurance.
The notification amends the State Tax (Rate) schedule by replacing fixed monetary thresholds with the registration-exemption amount under the Maharashtra GST Act, 2017, and adds nil-rated exemptions for FIFA-related services and event admissions for the FIFA U-17 Women's World Cup 2020 (subject to certification), storage or warehousing services for specified agricultural commodities, and life insurance services under CAPF Group Insurance Schemes; certain year references and text entries are otherwise updated. The amendment is effective from 1st October 2019.

Tripura SGST amendment: exemption thresholds revised and FIFA U-17 Women's World Cup services made Nil-rated with certification condition.
The notification amends Tripura SGST rates by replacing monetary threshold wording with such amount in the preceding financial year as makes it eligible for exemption from registration, inserts Nil-rated entries for FIFA U-17 Women's World Cup 2020 services (subject to certification by the Director (Sports)), adds Nil-rating for right to admission to those events, provides Nil-rating for storage or warehousing of specified agricultural and raw produce, Nil-rates certain CAPF Group Insurance life insurance services, inserts "Bangla Shasya Bima", and substitutes specific year references; effective 1 October 2019.

GST rate changes for hospitality services alter tax treatment for hotel accommodation, restaurant and outdoor catering services.
Amendment revises the Tripura State GST rate notification to create distinct taxable categories within hospitality and food services-hotel accommodation (tiered by declared tariff), restaurant service, outdoor catering, composite catering-with-premises and other accommodation/food-beverage services-and prescribes mandatory rates coupled with the condition that input tax credit on goods and services used in supplying those services has not been taken; it also inserts definitions for key terms, modifies leasing and job-work classifications, and updates the Scheme of Classification of Services.

Hotel accommodation rates revised under GST; new service classifications and conditional input tax credit rules effective.
The notification amends the Maharashtra GST rate schedule to prescribe specified state-tax rates and mandatory input tax credit conditions for hotel accommodation, restaurant service, Indian Railways supplies, outdoor catering and certain composite renting supplies; inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; revises service classifications and job-work entries (including diamonds and bus body building); and standardises operator language in the Annexure. The amendments take effect from 1 October 2019.

Taxation of hotel and restaurant services reclassifies supplies and prescribes state tax rates with revised definitions and conditions
The notification amends the State Tax (Rate) schedule to reclassify and prescribe state-tax rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies, conditions those rates on non-availability of input tax credit for goods and services used in supply, inserts new service items and job-work categories, standardizes operator language in the classification annexure, removes the word "registered" from paragraph 2A, and adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

Exemption of supplies to FAO for specified projects conditioned on Ministry certification and recommendation.
Exemption is granted for goods supplied to the Food and Agricultural Organization for use in execution of the listed projects, relieving such supplies from the whole of the State Tax under the Himachal Pradesh Goods and Services Tax Act, 2017. The exemption is subject to certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare confirming the quantity and description of the goods, their intended use for the listed projects, and recommending the grant of exemption.

GST exemption for FAO project supplies requires certification of quantity and intended use by specified government officer.
Exempts supply of goods to the Food and Agricultural Organisation for specified agriculture and nutrition projects from the whole of State Tax under section 9, subject to certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare verifying the quantity and description of goods and their intended use for execution of the listed projects; effective 1 October 2019.

Tax exemption for FAO supplies under state GST permits exempt treatment of goods for specified projects subject to certification.
Exempts goods supplied to the Food and Agricultural Organization for execution of the listed projects from State Tax under section 9, 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 certifying the quantity and description of the goods and that they are intended for use in execution of the said projects.

State tax exemption for FAO supplies enables zero-rated treatment for goods used in specified projects subject to central conditions.
The notification exempts all goods supplied to the Food and Agricultural Organization for execution of the two listed projects from the whole of the State Tax leviable under the GST law, subject to the condition set out in the corresponding Central Government notification, and is effective from the commencement date specified in the notification.

Amendment to State GST rate inserts aerated water under tariff heading, expanding the taxable goods schedule.
The State amends Notification No.02/2019-State Tax (Rate) by inserting a new Annexure entry after Sl. No. 2 for tariff heading 2202 10 10 described as Aerated Water, thereby expanding the schedule of taxable goods under the Tripura State GST rate notification. The amendment, made under the State GST Act on Council recommendation, takes effect from the first day of October, 2019.

Exclusion from composition scheme for aerated water manufacturers after insertion of tariff entry for aerated water.
The Government amended Notification No. 02/2019-State Tax (Rate) by inserting Sl. No. 2A in the Annexure with the entry "2202 10 10 Aerated Water" to exclude manufacturers of aerated waters from the purview of the composition scheme; the amendment is made under provisions of the Maharashtra Goods and Services Tax Act, 2017, and takes effect from 1 October 2019.

GST Rate Amendment adds aerated water to SGST schedule, bringing it within the state's notified tax scope from implementation.
The state GST rate notification is amended to insert a new Annexure entry, Sl. No. 2A - tariff heading 2202 10 10 - described as "Aerated Water," thereby bringing aerated water within the scope of the notified state tax rate. The Governor effected the amendment under the powers conferred by the Goods and Services Tax Act, on the Council's recommendation, and specified the notified commencement date for the amendment to take effect.

GST notification amendment expands taxable scope to gold, silver and platinum and replaces heading 7108 with Chapter 71.
The State GST rate notification is amended to substitute "gold" with "gold/silver/platinum", replace the reference "heading 7108" with "Chapter 71", and substitute clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; these amendments come into force on 1st October, 2019.