Restaurant and accommodation supply taxation revised to a lower state tax rate with restricted input tax credit.
The notification amends prior entries to treat item (vi) as a composite supply of works contract; redefines taxation of supplies of food and drink by restaurants and similar establishments by reference to location and declared tariff, prescribing State tax at 2.5% where input tax credit has not been claimed; deletes and substitutes certain items and clarifications for accommodation, food and beverage services; and adds manufacture of handicraft goods as a listed sub item, effective 15th November, 2017.

Concessional state tax rate for research supplies enables reduced tax burden on eligible institutions subject to documentary and usage conditions.
Exempts State tax exceeding the amount calculated at the rate of 2.5 percent on specified scientific and research-related goods supplied to listed eligible institutions, subject to documentary and usage conditions including certificates from authorised officers or heads of institutions, restrictions on transfer or sale for five years for certain institutions, and requirement of a no objection certificate from the animal ethics committee for live animal supplies.

Disallowance of ITC refund: amendment adds specified textile goods to the excluded list, restricting refunds under GST.
The notification amends a prior departmental notification to substitute TABLE entries, adding headings 5608 (knotted netting and made-up nets), 5801 (corduroy fabrics) and 5806 (narrow woven fabrics including bolducs), thereby excluding these specified textile goods from eligibility for refund of unutilized input tax credit under the State GST framework and taking effect from the stated operative date.

Reverse charge mechanism now applies to raw cotton supplied by agriculturists to registered persons under state GST.
The notification amends the earlier notification to include raw cotton (5201) within goods subject to state tax under the reverse charge mechanism, identifying agriculturists as the suppliers and any registered person as the recipient required to pay the state tax, effected by amendment to Notification F.12(56)FD/Tax/2017-Pt-I-43 under section 9(3) of the Rajasthan Goods and Services Tax Act, 2017.

Exemption for intra-state supplies of specified goods subject to packaging and registered-brand conditions.
State GST notification amends the exemption Schedule for intra-state supplies by substituting, deleting and inserting entries that distinguish exempt fresh or chilled goods and exempt non-fresh goods contingent on not being "put up in unit container" and, for non-fresh goods, bearing a registered brand name or a brand with an actionable legal right, subject to Annexure I conditions; it also amends the definition of "registered brand name" to include brands registered on or after 15th May 2017 under specified laws.

GST rate amendments for intra state goods revise tariff entries, brand label conditions, and insert new commodity headings.
The State Government, under section 9(1) of the Rajasthan GST Act, 2017 and on Council recommendation, amends its earlier notification by extensive substitutions, deletions and insertions across Schedules I-V to revise tax classification and rates for intra state supplies. Key measures include specifying goods "put up in unit container" bearing a registered brand name (or brand with enforceable rights) subject to Annexure conditions, insertion of new tariff lines (including intellectual property transfers and specific commodity headings), and multiple deletions and replacements of entries to align descriptions with tax rates.

GST tariff amendment substitutes textile tariff entries to reflect Council restrictions, effective from mid-November implementation.
The State Government, exercising the proviso power to sub-section (3) of section 54 of the Chhattisgarh GST Act, substitutes the TABLE entry at SI No. 6A in Notification No. 5/2017-State Tax (Rate) to list three specific textile headings-knotted netting and made-up nets (5608), corduroy fabrics (5801), and certain narrow woven fabrics and adhesive-assembled narrow fabrics (5806)-and declares the amendment effective from the fifteenth day of November, 2017.

Reverse charge on raw cotton: supplies from agriculturists to registered persons attract State GST under amended notification.
The notification amends the State tax (rate) notification to insert a new entry making supplies of raw cotton taxable under the reverse charge mechanism where the supplier is an agriculturist and the recipient is any registered person, thereby implementing the GST Council decision; the amendment is issued under sub-section (3) of section 9 of the Chhattisgarh GST Act and is effective from 15th November 2017.

GST rate schedule amendment reclassifies food products and ties tax treatment to registered brand status and packaging.
Amendments revise the State GST rate Schedule by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other than fresh or chilled goods; the latter are excluded if put up in unit containers and are subject to differential treatment only when bearing a registered brand name or a brand with actionable/enforceable rights, subject to annexure conditions. The Explanation redefines "registered brand name" to include registrations on or after a specified benchmark under trademark, copyright or foreign law.

GST exemptions for specified services updated: fair price shop commission and protected monument admission services now nil-rated.
The notification substitutes the entry for serial number 11A to cover services by Fair Price Shops to government entities for sale of food grains, kerosene, sugar, edible oil, etc., under the Public Distribution System against commission or margin; omits serial number 11B; and inserts serial number 79A (Heading 9996) to include services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or applicable State Acts, with both entries assigned a Nil rate.

Restaurant supply taxation clarified: composite works contract classification and declared tariff threshold determine rate and input tax credit eligibility.
The notification amends the State Tax (Rate) entries to substitute composite supply of works contract wording, recast restaurant and accommodation supply entries by reference to a declared tariff threshold determining rate applicability and input tax credit eligibility, and inserts "manufacture of handicraft goods" into the notified activities schedule; the amendments take effect from 15 November 2017.

Tax exemption for admission services to protected monuments under specified Acts, inserted into the State GST notification.
The notification replaces serial 11A to define services by fair price shops supplying food grains, kerosene, sugar, edible oil etc. under the Public Distribution System where payment is by commission or margin, omits serial 11B, and inserts serial 79A (Heading 9996) exempting services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or State Acts with Nil tax; the amendments take effect from 15th November, 2017.

GST rate change: exemption for admission to protected monuments added; PDS fair price shop service entry updated.
Amendment revises the State GST rate notification by substituting the description of services by Fair Price Shops to central or state authorities under the Public Distribution System, omitting the former serial 11B, and inserting Heading 9996 as serial 79A to treat services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts as nil-rated for State tax purposes, effective from the stated operative date.

Exemption for admission to protected monuments: entry services declared nil-rated under state GST.
The notification amends the State Tax (Rate) schedule by revising the exempted description for services by fair price shops supplying staples under the Public Distribution System for commission or margin, omitting the prior serial 11B, and inserting Heading 9996 as serial 79A to exempt services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or corresponding State Acts, assigning a nil rate; effective from 15th November 2017.

Exemption for admission to protected monuments introduced; amended PDS Fair Price Shop services specified and certain entries removed.
The notification amends the State Tax (Rate) schedule by clarifying that services provided by Fair Price Shops to central or state governments under the Public Distribution System against commission or margin are as specified; it omits the entry at serial 11B and inserts serial 79A creating a nil rate exemption for services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts. The amendment is effective from 15th November, 2017.

Amendment to State GST notification updates exemptions for public distribution system commission services and protected monument admissions.
Amendment to the State GST rate notification revises the Table to restate the description of services by Fair Price Shops supplying food grains, kerosene, sugar and edible oil under the Public Distribution System for consideration in the form of commission or margin, omits a related serial entry, and inserts a new nil-rate entry for admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts.

Exemption for admission to protected monuments expanded and fair price shop services clarified under Karnataka GST amendment.
Amends Karnataka GST Notification No. 12/2017 by substituting the serial number 11A entry to define services by Fair Price Shops under the Public Distribution System as services for commission or margin, omits serial number 11B to consolidate the schedule, and inserts a new Nil-rated entry granting exemption for services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent State Acts.

GST rate on restaurant supplies mandates a single-rate treatment without input tax credit for certain lodging-linked establishments above declared tariff threshold.
The amendment amends State GST rate entries to treat certain activities as composite supply of works contract, redefines restaurant and food supply descriptions, prescribes a specified state tax rate for such supplies with the proviso that input tax credit on goods and services used in supplying the service has not been taken, distinguishes supplies within lodging premises by reference to a declared tariff threshold, omits a prior item, and inserts ''manufacture of handicraft goods'' into the notified activities. Effective 15th November 2017.

Tax on restaurant and hotel supplies: specified food and accommodation supplies attract specific state tax and restrict input credit.
The notification revises SGST rate entries to treat a specified item as a composite supply of works contract, redefines and reallocates rate and input-credit treatment for supplies of food, drink and accommodation-distinguishing supplies in premises of hotels and similar residential commercial places by reference to a declared tariff-and inserts "manufacture of handicraft goods" into the relevant entry list; these amendments operate from 15th November, 2017.

Restaurant supply classification revised: specified accommodation-linked food services attract state tax without input tax credit.
The notification amends rate entries to (a) reclassify a specified provision as a composite supply of works contract; (b) rework serial no. 7 to distinguish restaurant and food-service supplies inside qualifying lodging premises from those outside, prescribing that certain accommodation-linked food services attract the separate state-tax entry without input tax credit where credit has not been taken; (c) omit a prior item and substitute item (ix) to clarify coverage of accommodation, food and beverage services; and (d) insert manufacture of handicraft goods among enumerated items. The amendments take effect from 15th November, 2017.