Registered brand name definition clarifies GST applicability for branded food goods; amendments distinguish fresh and packaged items.
The notification amends the SGST rate schedule by classifying specified tariff codes into "fresh or chilled" and "other than fresh or chilled" categories, the latter limited to goods not put up in unit containers and bearing a registered brand name or a brand with an actionable/enforceable legal right, subject to Annexure I conditions. It inserts, substitutes and omits multiple serial numbers and product entries, broadens certain product descriptions, and redefines "registered brand name" to include registrations on or after 15 May 2017 under specified laws. Effective date: 15 November 2017.

Registered brand name definition now determines GST treatment of packaged branded goods under specified schedule conditions.
Amendments to the Karnataka SGST Schedule reclassify specified HS-coded goods by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other goods and to treat goods not put up in unit containers differently from packaged goods. Packaged goods bearing a registered brand name or a brand name with an actionable claim or enforceable right are specifically captured and made subject to the conditions set out in ANNEXURE I; the Explanation redefines "registered brand name" to include registrations on or after 15th May, 2017 under specified laws.

Manipur GST rates amended; packaged branded goods now attract revised schedule classifications and conditions, effective 15 Nov 2017.
The notification amends the State GST rate schedule by substituting, inserting and omitting multiple tariff entries across Schedules I-V, reclassifying goods and adding conditions for applicability; packaged goods in unit containers now attract altered treatment only if they bear a registered brand name or a brand with an actionable or enforceable claim, subject to ANNEXURE conditions, and the revised rates and entries take effect on 15 November 2017.

GST rate notification amends tax schedule entries, adds brand definition, and inserts IP transfer provisions effective 15 Nov 2017.
The notification amends the State GST rate schedules by substituting, inserting and omitting numerous tariff entries across Schedules I (2.5%), II (6%), III (9%), IV (14%) and V (1.5%), introducing common conditions for goods ''put up in unit container'' and those bearing a "registered brand name", redefining that term to include registrations under trademark, copyright or foreign law, and inserting entries for permanent transfer of intellectual property. The notification takes effect on 15 November 2017.

GST rate schedule amendments revise goods classification, impose brand-based unit-packaging conditions, and add IP transfer listings.
Amendment reorganises tariff classifications across Schedules I-V, substituting, omitting and inserting numerous goods entries; applies reduced or specific rate treatment to goods only when put up in unit containers and bearing a registered brand name or a brand with an enforceable legal right subject to Annexure conditions; adds chapter and commodity-specific entries including e waste, fly ash, aircraft components and permanent transfer of intellectual property rights (including IT software); and expands the definition of "registered brand name" to include trademarks, copyrights and foreign registrations.

GST rate schedule amendments: broad tariff reclassification and brand/packaging conditions reshape state tax applicability.
The notification amends the Sikkim SGST rate schedules by substituting, inserting and omitting numerous tariff entries across Schedules I-V, refining descriptions, adding new headings, and imposing packaging- and brand-based conditions (goods "put up in unit container" and bearing a registered brand name or a brand with an actionable claim), with the definition of registered brand name expanded to include registrations under the Trade Marks Act, the Copyright Act or equivalent foreign laws, and by creating entries for permanent IP transfers and specified items such as e-waste.

Chhattisgarh GST amendments revise tariff entries and add brand- and packaging-based rate conditions for selected goods.
The notification comprehensively amends the State GST tariff by substituting, inserting and omitting numerous schedule entries, introducing brand- and packaging-based conditions (notably put up in unit container and association with a registered brand name or enforceable brand right) for eligibility to certain rates, adding new commodity entries (including fly ash, aircraft components, e-waste and IP transfers), refining HS-aligned classifications across foodstuffs, textiles, machinery, electrical and optical goods, and revising the explanatory definition of "registered brand name" to include trademarks, copyrights and foreign registrations.

Karnataka GST notification revises tariff schedules, reclassifies goods and defines registered brand name for rate eligibility.
The Notification amends Notification (01/2017) by substituting, inserting and omitting numerous schedule entries across Schedules I-V to reclassify goods among tax rate categories, adding conditional entries for goods "put up in unit container" bearing a registered brand name or a brand with an actionable/enforceable right (subject to ANNEXURE conditions), revising specific tariff descriptions and exclusions, and redefining "registered brand name" to include registrations on or after 15 May 2017 under specified laws. The Notification comes into force on 15 November 2017.

GST rate amendment: Nil tax for admission to protected monuments and reclassification of PDS-related Fair Price Shop services.
The notification substitutes serial 11A to define services by Fair Price Shops to government entities as sale of food grains, kerosene, sugar, edible oil, etc. under the Public Distribution System for commission or margin and omits serial 11B. It inserts serial 79A (Heading 9996) to classify services by way of admission to a protected monument under the Ancient Monuments Act or State Acts and prescribes a Nil rate; the changes take effect from the stated commencement date.

Restaurant supply classification revised, taxable at specified central rate without input tax credit and accommodation rules clarified.
Amendments to the Goa GST rate notification substitute the term composite supply of works contract for prior wording, revise and reclassify restaurant and eating joint supplies (distinguishing those located in lodging premises with a declared tariff), attach a central tax rate to specified food and beverage supplies while disallowing input tax credit in certain cases, omit a prior item, and insert manufacture of handicraft goods into the notified activities. The notification is effective from 15th November, 2017.

Tax exemption for research supplies: state tax limited when specified scientific goods are supplied to eligible research institutions with certificates.
Exempts from state tax the portion in excess of a reduced rate on specified scientific and technical goods, computer media, prototypes and live animals when supplied to listed public funded research institutions, registered research institutions, government departments/laboratories and Regional Cancer Centres for research purposes, subject to production at the time of supply of prescribed certificates evidencing institutional status and research use; live animals require a committee no objection certificate; registered research institutions are barred from transferring or selling supplied goods for a fixed period from installation.

GST notification amendment updates tariff classifications for specified textile products, changing entries effective mid November.
The Government, invoking the proviso to sub section (3) of section 54 of the Goa GST Act, substitutes the TABLE entries at Sl. No. 6A to reclassify textile products as knotted netting and made up nets of textile materials, corduroy fabrics, and specified narrow woven fabrics; the amendment is effective from the fifteenth day of November, 2017.

GST amendment: insertion of raw cotton entry affecting supplies involving agriculturists and registered persons under notification
Amendment inserts Serial No. 4A into the notification Table to record HSN 5201: Raw cotton, with the columns populated as 'Agriculturist' and 'Any registered person', thereby modifying the notification's schedule; the amendment is effective from the fifteenth day of November, 2017.

Registered brand name definition updated; GST schedule amended to distinguish branded non-unit-container goods from fresh goods.
The notification amends the Goa GST Schedule by substituting, omitting and inserting serial entries to distinguish goods fresh or chilled from those other than fresh or chilled, and by creating a conditioned category for goods not put up in unit container that either bear a registered brand name or a brand name with actionable legal rights, subject to Annexure I. It revises multiple tariff headings and adds specific items, and replaces the Explanation to define "registered brand name" as brands registered on or after 15 May 2017 under Indian or foreign law.

GST rate schedule amendments: reclassification and conditional branding rules change taxable treatment and introduce new tariff entries.
The Government of Goa issued comprehensive amendments to its GST rate notification amending Schedules I-V by substituting, inserting and omitting numerous tariff entries; imposing a unit-container plus branded name condition (subject to ANNEXURE) for specified goods; introducing new entries (including fly ash, aircraft components, e-waste and permanent IP transfers); and redefining certain product classifications to refine taxable treatment.

GST exemption for admission to protected monuments clarified and inserted into the state notification, affecting admission services.
The State GST notification amends its schedule by substituting the entry for Fair Price Shop services under the Public Distribution System to cover sales to government entities for commission or margin, omitting a prior serial entry, and inserting a new entry granting exemption for services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent state laws; the amendment is effective from the stated November 2017 date.

Taxation of restaurant and accommodation services: specified food and beverage supplies attract State tax without input tax credit.
The notification amends S.R.O. No. 305/2017 to reclassify certain supplies as composite supply of works contract, revise entries governing supply of food and beverages by restaurants and similar establishments-distinguishing supplies by location and declared tariff-and provide that specified food and beverage supplies shall attract State tax at a stated rate without input tax credit where input tax credit has been taken. It also omits one item, substitutes a clarified accommodation and food-and-beverage services entry, and inserts manufacture of handicraft goods as a specified activity. The amendments take effect from 15th November, 2017.

Concessional GST rate for research supplies reduces state tax where certified research use and institutional approvals are produced.
Notification grants a concessional State GST treatment by exempting state tax above a specified concessional rate on defined scientific goods supplied to enumerated research institutions, conditional on production at the time of supply of specified certificates from designated government officers or the head of the institution confirming research use, and on additional approvals for live animals; certain recipients face a restriction on transfer or sale of goods for a set period.

Blocking Input Tax Credit refunds for specified textile and fishing goods under Odisha GST notification, effective mid-November.
The notification amends a prior Odisha GST notification to block refund of Input Tax Credit for specified goods by substituting table entries to list knotted netting and made-up nets, corduroy fabrics, and narrow woven fabrics (including bolducs), issued under the proviso to sub-section (3) of Section 54 of the Odisha GST Act, with effect from the fifteenth day of November, 2017.

Reverse charge on raw cotton under OGST Act: registered recipients now bear GST liability for agriculturist supplies.
Reverse charge obligation imposed on supply of raw cotton by agriculturists, shifting GST payment responsibility to the registered recipient via insertion of a new table entry in the State notification to include cotton within the reverse charge regime under the State's GST powers.