Exclusion of development rights: amended notification removes application to later supplies and establishes a new commencement.
The notification amends an earlier state GST notification by inserting an explanation that the earlier notification shall not apply to supplies of development rights made on or after the specified cut off date, and states that the amendment comes into force from the stated commencement date of the amending notification.

Copyright licensing by authors: optional forward charge of state tax allowed with registration and declared invoice compliance.
The notification substitutes the existing entry for copyright-related services, inserts entry 9A permitting authors of original literary works to opt for State tax under forward charge provided they register under the Odisha GST Act, file Annexure I with the jurisdictional commissioner, include Annexure II on invoices, and observe a one-year lock-in on withdrawal. It also adds entries treating renting of motor vehicles to body corporates and SEBI Securities Lending Scheme services as taxable supplies, and the amendments take effect from 1 October 2019.

Registration threshold eligibility revised, expanding exemption criteria and adding GST exemptions for FIFA event services and storage and insurance services.
Amendment revises Odisha GST exemption entries by replacing a fixed monetary registration threshold with the statutory exemption eligibility test, updates certain year and wording references, and inserts specified exempt services including FIFA event-related services (subject to certification), admission-right services to those events, storage and warehousing of listed agricultural and raw commodities, and life insurance services under Central Armed Police Forces group schemes; the amendments take effect from 1 October 2019.

GST classification changes revise taxable treatment of hotel, restaurant and catering services and related rental entries.
The notification amends Odisha GST service classification and rates for hospitality, catering, transport rentals and job work by substituting Table entries that prescribe State-tax rates and mandatory denial of input tax credit for specified supplies; it adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to determine applicability, inserts and omits qualifying words across serial entries including leasing and support services, and revises the Annexure classification wording, effective from the stated commencement date.

GST amendment adds aerated water to Odisha schedule, creating a new tariff entry effective first October.
Amendment inserts a new serial entry (2A) with tariff heading 2202 10 10 for Aerated Water into the Odisha GST notification issued under the proviso to subsection (1) of section 10 of the Odisha Goods and Services Tax Act, 2017, and the amendment is effective from the 1st day of October, 2019.

Tax exemption for goods supplied to FAO for specified projects, subject to certification by designated Government officer.
Exemption from State GST applies to goods supplied to the Food and Agricultural Organization of the United Nations for execution of specified projects listed in the Annexure, subject to certification by an officer not below Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare that (i) the quantity and description of the goods and (ii) their intended use for the listed projects are confirmed; notification effective from 1 October 2019.

Notification amendment adds aerated water to the taxable goods list, making its supply taxable under state GST from October 1.
The State Government amends a prior GST notification by inserting a new Annexure entry: Serial No. 2A, tariff 2202 10 10, described as "Aerated Water," under powers conferred by provisions of the State Goods and Services Tax Act; the insertion takes effect on 1 October 2019.

Scope of taxable precious metals expanded to include silver and platinum, updating tariff heading references under GST.
The Odisha GST notification amends the prior notification by substituting "gold" with "gold, silver or platinum," replacing the reference to "heading 7108" with "Chapter 71," and substituting clause (d) in the Explanation to define Chapter as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment is issued under the Odisha Goods and Services Tax Act, 2017 and sets its commencement date as specified in the notification.

Tax option for mutilated goods: recipient or transferee may pay a reduced tax subject to hydrocarbon authority certification.
The amendment adds petroleum and coal bed methane operations under HELP or OALP to the notification's Schedule and provides that where goods are disposed of in non-serviceable form after mutilation, the recipient or transferee may opt to pay tax at the rate of 9 per cent on the transaction value, conditioned on producing a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non-serviceability and prior mutilation.

GST schedule amendment adds dried tamarind and leaf-based plates and cups to notified list for taxation.
Amends an earlier Odisha GST notification to insert two Schedule entries: one for Tamarind dried and another for Plates and cups made up of all kinds of leaves/ flowers/bark, thereby expanding the list of goods covered by that notification. The amendment specifies the new serial entries and declares that the change is effective from the stated commencement date, making the inserted items operative under the existing notification framework.

GST rate amendments adjust classification and applicable rates for specified goods under Odisha GST, effective from notified commencement.
The notification amends Odisha GST schedules by reclassifying specified goods, inserting and omitting tariff entries across multiple rate schedules, and substituting commodity descriptions, thereby changing the classification and applicable GST treatment for those goods; it invokes statutory authority to do so and sets the amendments to commence from the notified commencement date, obliging taxpayers to adjust classification, invoicing and compliance accordingly.

GST tariff amendment adds aerated water classification, expanding taxable goods under state GST notification effective early October.
The State Government amends Notification No.10/2019-State Tax by inserting Sl. No. 2A, tariff classification 2202 10 10 with the description "Aerated Water," under the powers conferred by the proviso to subsection (1) of the Arunachal Pradesh Goods and Services Tax Act, 2017; the amendment is effected by Notification No. 29/2019 (State Tax) and shall come into force on the 1st day of October, 2019.

Classification of liquor licence grants as non-supply excludes state-charged licence fees from GST treatment.
Service by way of grant of alcoholic liquor licence by a State Government acting as a public authority is declared to be neither a supply of goods nor a supply of services for GST purposes, irrespective of the form of consideration such as licence fee or application fee, thereby excluding state-conducted licence-granting activities from taxable supply treatment.

Non-supply classification: grant of alcoholic liquor licence for consideration excluded from supply under GST law.
Notification specifies that the grant of alcoholic liquor licences by the State Government, when consideration is received as licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of service under the statutory provision empowering classification of State activities as non-supply.

Classification of liquor licence grant as non-taxable activity: licence and application fees excluded from GST.
The State Government's grant of alcoholic liquor licences, when acting as a public authority, is declared neither a supply of goods nor a supply of services; licence fees and application fees, by whatever name called, are excluded from GST in implementation of the GST Council's recommendation.

Grant of liquor licence not treated as supply under GST, excluding licence and application fees from taxable supplies.
The State Government notifies that the grant of alcoholic liquor licences for consideration-whether termed licence fee, application fee, or otherwise-shall be treated as neither a supply of goods nor a supply of service under the Chhattisgarh Goods and Services Tax framework, thus excluding licence-related receipts from supply characterization for GST purposes.

Grant of alcoholic liquor licence not a supply, excluded from classification as supply under state goods and services tax law.
The Government notifies that the service by way of grant of alcoholic liquor licence, provided for consideration as licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of service under the Karnataka Goods and Services Tax framework, effective from the 1st day of October, 2017.

Non-supply classification of liquor licence fees removes GST liability on licence and application fees for public authority grants.
The State Government notification treats service by way of grant of alcoholic liquor licence, charged as licence fee or application fee by State Governments acting as public authorities, as neither supply of goods nor supply of service, thereby removing such licence- and application-fee receipts from the scope of GST under the Sikkim GST Act, pursuant to the statutory power under section 7(2) and the GST Council recommendation.

Reverse charge mechanism: Cement under chapter heading 2523 notified as subject to reverse charge under GST.
Amendment to the State notification substitutes the serial number 2 entry to notify cement falling in chapter heading 2523 of the Customs Tariff Act, 1975 as subject to the reverse charge mechanism under sub section (4) of section 9 of the Gujarat Goods and Services Tax Act, 2017, bringing the specified cement within the ambit of reverse charge for intra state GST pursuant to Notification No.24/2019 State Tax (Rate).

Reverse charge mechanism: amendment limits applicability to cement defined by Customs Tariff classification, altering recipient tax liability.
Amendment modifies the earlier notification by substituting the entry to confine reverse charge applicability to cement as identified by the Customs Tariff classification, thereby changing which supplies attract tax payable by the recipient under the reverse charge mechanism; the amendment is made under State GST powers and comes into force from the stated commencement date.