Restaurant GST rate distinctions updated: standalone outlets taxed lower without input credit, hotel based outlets taxed higher.
Amends Karnataka SGST Notification No.11/2017 to (i) classify item (vi) as a composite supply of works contract; (ii) reclassify restaurant supplies so standalone restaurants attract a lower state tax without input tax credit while restaurants within high tariff lodging premises attract a higher rate; (iii) omit former item (iv) and clarify that restaurant supplies are taxed under specific restaurant entries; and (iv) add manufacture of handicraft goods to apply a reduced job work rate. Effective 15 November 2017.

GST classification: restaurant and accommodation supplies attract specified state tax rates and input tax credit conditions.
The notification amends rate Notification No. 11/2017 by reclassifying item (vi) at serial 3 as a composite supply of works contract, revising serial 7 entries to distinguish restaurant and lodging-related supplies of food or drink with specified State tax rates and input tax credit restrictions and explanatory "declared tariff" definition, omitting a prior item, substituting item (ix) to clarify residual accommodation, food and beverage services treatment, and inserting "manufacture of handicraft goods" at serial 26; effective 15th November, 2017.

Concessional SGST at 2.5% for research institute supplies subject to certification, NOC for animals, and five-year transfer restriction.
The Government grants an exemption so that state tax in excess of the amount calculated at a 2.5% concessional rate is not leviable on specified research-related goods (instruments, accessories, consumables, live animals, software, recorded media, prototypes subject to a value cap) when supplied to listed research institutions, subject to production at the time of supply of prescribed certificates of institutional status and head's certification for research use, additional committee no-objection for live animals, and a prohibition on transfer or sale for five years from installation.

Concessional GST on scientific equipment: tax relief for eligible research institutions subject to certification and usage conditions.
Provides a concessional state GST treatment so specified scientific and technical goods supplied to identified research entities are taxable only to the extent they exceed the rate of 2.5 per cent., contingent upon institutional status and the production, at the time of supply, of prescribed certificates (from designated government officers or the Head of Institution) certifying research use; live animals also require a no-objection certificate from the relevant animal ethics committee. Registered research institutions must not transfer or sell such goods for five years from installation.

Tax exemption cap limits central GST to a lower rate for eligible research institutions subject to certification and usage conditions.
The notification exempts specified scientific and technical goods supplied to eligible research and medical institutions from central tax exceeding an amount calculated at a low fixed rate, subject to conditions including institutional certification by an authorised officer or the head of the institution, requirement that goods be used for research purposes, additional no-objection certification for live animals, a prototype aggregate value cap, and a post-installation non-transfer period for certain institutions.

Concessional GST on scientific equipment requires prescribed institutional certification and documentary safeguards for research use supplies.
Concessional state GST is made available on specified scientific and technical goods, prototypes and live animals supplied to enumerated research institutions and government laboratories, subject to prescribed certification, documentary conditions and operational safeguards, including head of institution declarations, departmental officer certificates for certain institutions, a prototype aggregate value limit, transfer restrictions and animal experiment no objection certificates.

Concessional GST treatment for scientific and technical equipment supplied to eligible research institutions, subject to certification and conditions.
Exempts State tax in excess of the amount computed at 2.5% on specified scientific and technical instruments, accessories, consumables, software, recorded media, live animals for experiments and prototypes supplied to enumerated research institutions and government laboratories, subject to production of certificates from the Head of the institution (and, where required, a Deputy Secretary-level certificate), compliance with live-animal committee NOC requirements, prototype value limits, and a five-year non-transfer restriction for certain registered research institutions.

State GST amendment: substitution of textile tariff entries in the rate table, altering classification and applicability.
Amendment to the Maharashtra State GST rate schedule substitutes the TABLE entry at Sr. No. 6A with three textile-related tariff items-knotted netting and made up nets of textile materials; corduroy fabrics; and narrow woven fabrics/bolducs-under authority of the proviso to subsection (3) of section 54 of the Maharashtra Goods and Services Tax Act, 2017, and brings the substituted entries into force from the notified operative date as promulgated by the Finance Department.

Restriction on input tax credit refunds: specific textile goods removed from refund entitlement under state GST notification.
Amendment to the state tax rate notification substitutes table entries to list knotted netting and made-up nets of textile materials, corduroy fabrics, and specified narrow woven fabrics, and prevents refund entitlement of input tax credit for these listed goods under the Manipur SGST framework, with the substitution taking effect from the stated commencement date.

State GST amendment updates taxable goods list by substituting textile tariff entries, altering applicability from the notified date.
The State Government, under the proviso to sub-section (3) of Section 54 of the Arunachal Pradesh GST Act, 2017, substitutes the table entries at Sl. No. 6A in Notification No. 5/2017-State Tax (Rate) with three tariff items describing knotted netting and made-up textile nets, corduroy fabrics, and narrow woven fabrics (including warp-only narrow fabrics assembled by adhesive), with the substitution brought into force from the notification's commencement date.

SGST notification amendment updates tariff classifications for specified textile products and substitutes relevant entries with immediate effect.
The State Government, under the proviso to sub-section (3) of section 54 of the Sikkim GST Act, substitutes specified entries in the TABLE of notification No.5/2017-State Tax (Rate), replacing the listed serial entry with descriptions for knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (excluding heading 5807 and including warp-only adhesive-assembled fabrics). The amendment takes effect from the fifteenth day of November, 2017.

Restriction of Input Tax Credit on specified textile fabrics through amendment to GST notification, effective from notified commencement.
Amendment to Notification No. 05/2017 substitutes the Table entry for Sl. No. 6A to list headings 5608 (knotted netting and made up nets), 5801 (corduroy fabrics), and 5806 (narrow woven fabrics), thereby identifying those textile classifications as subject to restriction of Input Tax Credit. The amendment is made under the proviso to sub-section (3) of section 54 of the Karnataka GST Act on the recommendations of the GST Council and takes effect from the notified commencement.

Reverse charge on raw cotton: supplies by agriculturists now taxable in the hands of registered person recipients under GST provision.
Adds raw cotton to the State GST reverse charge schedule, making supplies of raw cotton by agriculturists taxable in the hands of any registered person as recipient; effected by notification amending the earlier State Tax (Rate) table and coming into force on the notified commencement date.

Raw cotton added to State tax schedule as supply linked to agriculturists and any registered person under Maharashtra GST.
Insertion of a new tariff entry adds raw cotton to the State Tax (Rate) schedule linked to supplies by agriculturists and to supplies to any registered person, amending the State Tax (Rate) notification and thereby updating the table of entries that specify persons and categories connected to that commodity.

Raw cotton entry added to state tax rate schedule, applying to supplies by agriculturists from the notified commencement date.
The notification inserts a new schedule entry classifying raw cotton and specifying agriculturist as the supplier class and registered person as the taxable person to whom the State tax rate schedule applies, effective from the notified commencement date.

GST notification amendment adds Raw Cotton entry, enabling agriculturist supplies to any registered recipient under state tax rules.
Amendment to the State GST rate notification inserts a new table entry adding Raw Cotton as a taxable item supplied by Agriculturist to any registered person, created as a distinct serial entry and made under the State GST legislative powers, effective from a specified date in November 2017.

Reverse charge on raw cotton: liability shifts to registered recipients when supplied by agriculturists under amended GST notification.
Amends Notification No. 04/2017 to insert raw cotton (HSN 5201) into the notification table so that where the supplier is an agriculturist and the recipient is any registered person, the supply falls under the reverse charge mechanism. The amendment implements the GST Council decision and takes effect from the fifteenth day of November, 2017.

Classification of goods updated under state GST notification; brand-based conditions and exemptions amended effective mid-November.
The notification amends the Maharashtra State Tax (Rate) Schedule by substituting, omitting and inserting tariff entries to distinguish goods fresh or chilled from goods other than fresh or chilled, and conditions the latter's treatment on brand-related criteria: (a) bearing a registered brand name or (b) bearing a brand name with an actionable or enforceable legal right, subject to conditions in ANNEXURE I; it also amends the definition of registered brand name to include registrations under national and foreign laws.

Manipur GST exemptions amended to limit exemptions for packaged goods to those with registered brands or enforceable brand rights.
Amendment to the State GST exemption notification substitutes, omits and inserts specified schedule entries to redefine exempt goods categories, distinguishing fresh or chilled goods from other goods and excluding items put up in unit containers unless they (a) bear a registered brand name or (b) bear a brand name with an actionable or enforceable legal right, subject to ANNEXURE I. The Explanation defines "registered brand name" as a brand registered on or after 15 May 2017 under the Trade Marks Act, the Copyright Act, or any foreign law. Effective date is 15 November 2017.

State GST rate schedule amendment refines product classification and applies brand and packaging conditions to taxable treatment.
Amendment revises the State GST Schedule by substituting, inserting and omitting multiple tariff entries to distinguish fresh or chilled goods from other goods, adds new commodity-specific entries, and applies a packaging and brand-based qualification-excluding unit-container goods and treating goods bearing a registered brand name or a brand giving rise to an actionable claim differently-subject to conditions in ANNEXURE I. The Explanation redefines "registered brand name" to include brands registered under Indian and foreign law on or after a specified reference date.