Tax on non-serviceable petroleum goods: recipient or transferee may opt to pay tax upon certified mutilation before disposal.
The notification amendment adds petroleum and coal bed methane operations under HELP or OALP to the listed items and inserts a proviso allowing the recipient or transferee to elect to pay tax at the prescribed rate on the transaction value where goods are disposed of as non-serviceable after mutilation, conditional on producing a certificate from a duly authorised hydrocarbon authority officer to the competent Deputy or Assistant Commissioner of Central or State tax having jurisdiction over the supplier.

GST schedule amendment adds dried tamarind and leaf-based plates/cups to the notified items, effective from October.
Amendment inserts two new Schedule entries: tamarind dried (code 0813) and plates and cups made of leaves/flowers/bark (code 46); the changes are made under state GST powers on Council recommendation and take effect on October 1, 2019.

Commencement of amendment rules: Rajasthan GST Fourth Amendment rules notified to come into force on appointed date.
The State Government, under the Rajasthan Goods and Services Tax Act, 2017, appoints the 24th day of September, 2019 as the date on which the provisions of Rules 10, 11, 12 and 26 of the Rajasthan Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, formalized by a Finance Department notification referencing the earlier amendment notification of 28th June, 2019.

Supply exclusion for liquor licence fees: licence and application charges by the State are not treated as taxable supplies under GST.
The State Government notifies that the service by way of grant of alcoholic liquor licence, where consideration is received as a licence fee, application fee or by any similar name, shall be treated neither as a supply of goods nor as a supply of service for GST purposes when the State is engaged as a public authority.

Composition scheme exclusion for aerated water manufacturers removes their eligibility under state GST composition provisions.
Amends the state composition-scheme notification to exclude manufacturers of aerated waters by inserting a new table entry identifying aerated water under tariff heading 2202 10 10, effected immediately after the existing Sl. No. 2 entries; enacted under the proviso to sub section (1) of section 10 of the Meghalaya GST Act and effective from 1st October, 2019.

Composition scheme non-eligibility for aerated water introduced by amendment, excluding it from the composition regime.
The Government amends the State notification on composition scheme eligibility to insert a new entry identifying aerated water under tariff classification 2202 10 10 as excluded from composition; the amendment is made under the proviso to sub section (1) of section 10 and takes effect on the stated operative date.

Composition levy inclusion: aerated water added to the notified Annexure, altering composition scheme applicability from the stated effective date.
Amendment inserts serial No. 2A into the Annexure of notification No. 380-F.T. [14/2019-State Tax], adding the classification 2202 10 10 and the commodity aerated water, thereby expanding the scope of the composition levy under the proviso to sub section (1) of section 10 of the West Bengal GST Act; the notification takes effect on the stated commencement date.

State GST amendment inserts aerated water into taxable entries, changing notification scope and compliance requirements.
The State amends Notification No. 14/2019-State Tax by inserting a new table entry listing "2202 10 10 Aerated Water" as a distinct taxable commodity, expanding the schedule of taxable goods under the State GST regime; the change is made under the proviso to the relevant State GST provision and takes effect from the notified commencement date.

Tax classification: insertion of aerated water tariff into state tax notification, taking effect in October.
Insertion of Sl. No. 2A in Notification No. 14/2019-State Tax adds tariff heading 2202 10 10 for aerated water; effected by the State Government under the proviso to sub section (1) of section 10 of the Sikkim Goods and Services Tax Act, 2017 on Council recommendation, and coming into force on 1st October, 2019.

Commencement of amendment rules appointed as operative retroactively, bringing specified amendment provisions into force from an earlier date.
The government, invoking section 164 of the Goods and Services Tax Act, appoints the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, and the notification is deemed to have come into force on that 24th day, thereby giving those amendment provisions retroactive commencement.

Commencement of amendment rules: designated date for specified WBGST Fourth Amendment provisions to take effect.
The Governor, exercising powers under the West Bengal Goods and Services Tax Act, appointed the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force and declared the notification to be deemed to have come into force on that date.

Commencement of CGGST amendment rules brings specified procedural provisions into force under statutory appointment of commencement.
The State Government, exercising statutory power under the GST Act, appoints 24th September 2019 as the date on which rules 10, 11, 12 and 26 of the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force, by Notification No. 42/2019 State Tax dated 30.09.2019, referencing the earlier Notification No. 31/2019 State Tax that published the amendment in the Gazette.

Commencement of GST amendment rules: specified amendment rules declared in force and deemed effective under statutory power.
The State invokes Section 164 of the Goods and Services Tax Act to appoint a specified date as the operative commencement date for rules 10, 11, 12 and 26 of the Goods and Services Tax (Fifth Amendment) Rules, 2019, declaring that those rules shall come into force and shall be deemed to have come into force on that appointed date.

Notification amendment under rule 123: substitution of two entries naming the designated State GST officers.
Substitution of serial numbers 1 and 2 in Notification No.25994-FINCT I-TAX-0064-2017 replaces those entries with: 1. Shri Sushil Kumar Lohani, Commissioner of State Tax, Odisha; and 2. Shri Bijoy Kumar Kar, Principal Commissioner GST, Bhubaneswar, effected under rule 123 by the Finance Department.

Appointment of Commissioner of Profession Tax: new commissioner to exercise powers under the State Professions Tax Act upon assuming charge.
The State Government appoints Shri Sushil Kumar Lohani, IAS as Commissioner of Profession Tax, Odisha under sub section (1) of section 3 of the State Tax on Professions, Trades, Callings and Employments Act, effective from the date he assumes charge; he shall exercise the powers and discharge the functions conferred by or under that Act.

Appointment of Commissioner of State Tax - new appointee to assume charge and exercise statutory GST powers.
The State Government appoints Shri Sushil Kumar Lohani, IAS, Commissioner of Commercial Taxes & GST, to be the Commissioner of State Tax under the Odisha Goods and Services Tax Act, effective from the date he assumes charge; he is vested with and shall exercise the powers and discharge the functions conferred or imposed by the Act, replacing the prior appointee.

Corrigendum: territorial term replaced from Odisha to Central in rule ten, correcting statutory wording.
Corrigendum to the Odisha Goods and Services Tax (Fourth) Amendment Rules, 2019: in clause (c) of rule 10 the territorial word "Odisha" shall be read as "Central", correcting the drafting of the earlier notification published in the Extraordinary Gazette.

Corrigendum amends subparagraph numbering in paragraph two, replacing roman numeric markers with alphabetic markers to clarify references.
Corrigendum correcting a prior Finance Department notification by altering the labelling of subparagraphs in paragraph two: replace "(iii)" with "(c)" and "(iv)" with "(d)", thereby modifying the published Gazette entry to clarify references and textual consistency.

Alcoholic liquor licence grant treated as neither supply of goods nor supply of service, excluding licence fees from GST supply classification.
The State Government has notified that services consisting of the grant of an alcoholic liquor licence, where consideration is taken 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 service for purposes of the GST framework, thereby excluding such licensing activity from the taxable supply net and related GST compliance obligations.

GST classification: Cement under specified customs chapter clarified, replacing prior entry and statewide effective from October.
The State Government amends a Finance Department notification to substitute the Table entry at serial number 2, clarifying that cement is identified by reference to the relevant customs tariff chapter heading in the First Schedule to the Customs Tariff Act; the amendment, made on GST Council recommendations, takes effect statewide from the first day of October, 2019.