GST classification change: Cement reclassified under Customs Tariff chapter, altering state tax treatment from October.
The State Government amends Notification No. 07/2019 State Tax (Rate) by substituting the Table entry at serial number 2 with: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment, issued under the State GST Act on Council recommendation, clarifies cement's classification for state GST rate purposes and comes into force from the 1st day of October, 2019.

Tariff classification of cement redefined under Customs Tariff, altering state GST treatment effective in October.
Amendment revises the Table entry in the earlier state GST notification to specify that cement is to be treated as falling under the chapter heading for cement in the First Schedule to the Customs Tariff Act, 1975, effecting a substitution of the entry and aligning the state GST classification with the Customs Tariff chapter heading.

Cement classification under GST amended, specifying cement under Customs Tariff chapter for rate notification and implementation.
The State GST rate notification is amended to substitute the entry at serial number 2 with the description: cement falling in chapter heading 2523 in the First Schedule to the Customs Tariff Act, 1975, revising the classification for application of the state tax rate and taking effect from the 1st day of October, 2019.

GST rate amendment: cement under chapter heading 2523 specified for State tax, effective from October start.
The notification substitutes the entry for serial number 2 to read: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment is made under sub section (4) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 and comes into force from the first day of October, 2019.

GSTR-3B due date extension: July returns may be filed later electronically via the common portal under amended notification.
Amendment to Notification No. 22/2019 inserts a proviso allowing electronic submission of FORM GSTR-3B for July 2019 through the common portal by a later prescribed date, thereby revising the statutory filing deadline; the amendment is issued under the Telangana GST Act and Rules and specifies the notification's commencement date.

Exclusion of development rights: notification inapplicable to supplies from 1 April 2019, amendment effective 1 October 2019.
The notification amends earlier rate notification No.132-F.T. by inserting an explanation that the notification shall not apply to development rights supplied on or after 1 April 2019, under the powers of section 148 of the West Bengal Goods and Services Tax Act, 2017; the amendment is to come into force from 1 October 2019.

Development rights exclusion clarified - amended rate notification does not apply to development rights supplied after the specified date.
The Finance Department inserted an Explanation excluding development rights from the scope of Notification No.4/2018-State Tax (Rate), stating the notification shall not apply to development rights supplied on or after 1st April, 2019, and that the amendment takes effect from 1st October, 2019.

Development rights exclusion: state tax notification no longer applies to development rights supplied after the specified cutoff, narrowing tax scope.
An explanatory clause disapplies Notification No. 4/2018 - State Tax (Rate) in respect of development rights supplied on or after 1st April, 2019, thereby limiting the original notification's applicability to supplies before that cutoff. The amendment is effected under the state GST statutory power and the amendment comes into force on the 1st day of October, 2019.

Exclusion of Notification for development rights where supplied on or after April first, 2019; applies from October first.
Amendment inserts an explanation excluding the application of Notification No. 04/2018-State Tax (Rate) to supplies of development rights made on or after 01.04.2019; enacted under section 148 of the Chhattisgarh GST Act and effective from 1 October 2019.

Development rights exclusion: specified notification will not apply to supplies of development rights made on or after the specified date.
The Government inserts an explanation into the prior notification clarifying that nothing in that notification shall apply with respect to development rights supplied on or after 1 April 2019, and the amendment takes effect from 1 October 2019.

Development rights exclusion: prior rate notification amended to exclude development rights supplies, with a later effective commencement.
The amendment inserts an exclusion explaining that the existing rate notification shall not apply to development rights supplied on or after 1st April, 2019, and states that the amendment takes effect from 1st October, 2019.

Taxation of copyright transfers: authors and creators face taxable supplies with an option to elect forward charge compliance.
The notification substitutes Entry 9 to tax supply of services by music composers, photographers, artists or the like transferring or permitting use of copyright in original dramatic, musical or artistic works to music companies or producers in the taxable territory; inserts Entry 9A taxing authors transferring or permitting use of copyright in original literary works to publishers but allows an author to opt to pay State tax under forward charge by registering and filing the prescribed declaration (Annexure I) or by making the invoice declaration (Annexure II); and adds entries covering motor vehicle renting to body corporates and securities lending services. Effective 1 October 2019.

Forward charge option for authors allows registered authors to elect to pay state tax on copyright supplies to publishers.
Amends the State Tax (Rate) notification to restate copyright supply treatment for music composers, photographers and artists, and inserts a new entry treating supplies by authors of literary works to publishers as subject to reverse charge while permitting a registered author to elect forward charge by filing prescribed declarations (Annexure I with the jurisdictional commissioner and Annexure II on the invoice); the option must be maintained for at least one year. Also adds reverse-charge entries for renting motor vehicles to body corporates and securities lending under SEBI's Scheme. Effective 1 October 2019.

Author option to pay central tax under forward charge for transfer or licence of literary copyright to publisher, with registration and invoice declarations.
The notification amends the State GST rate schedule to treat supplies of copyright usage: it substitutes the entry for music-related copyright services and inserts an entry making publishers the taxable recipients of authors' transfers or licences of literary copyrights, subject to an author's option to pay central tax under forward charge via registration and prescribed registration and invoice declarations; it also inserts entries taxing motor vehicle renting to body corporates and securities lending services under the securities lending scheme, specifying supplier and recipient descriptions and providing annexed forms for the author option.

Author forward-charge option for GST: registration and prescribed invoice declaration required to make author liable to pay tax.
Notification substitutes the copyright-related services entry for composers and inserts entry 9A making supply of copyright rights in original literary works by an author to a publisher taxable, with an elective forward-charge option. The author must register under the Chhattisgarh GST Act, file the prescribed declaration (Annexure I) with the jurisdictional commissioner within the stipulated period, and include the prescribed invoice declaration (Annexure II); the option, once exercised, is binding for at least one year. Additional entries address motor vehicle renting to bodies corporate and securities lending under SEBI's scheme. Effective 1 October 2019.

Author payment option for copyright transfers: authors may opt to pay central tax under forward charge with prescribed declarations.
Entry 9A treats supply of copyrights in original literary works by an author to a publisher as taxable where the publisher is in the taxable territory, subject to exclusions when the author has registered under the Central GST Act and filed Annexure I to elect central tax payment under forward charge for at least one year, or when the author makes the Annexure II declaration on the invoice in Form GST Inv-I; the author must comply with CGST Act obligations when exercising this option.

Forward charge option for authors enables payment of state GST on copyright transfers to publishers, subject to registration.
Entry 9A treats supply by an author of original literary works to a publisher as a taxable service in the taxable territory, permitting an author who has registered under the SGST Act and filed the prescribed Annexure I declaration to elect to pay state tax under forward charge, remain bound by SGST Act obligations applicable to taxpayers, and maintain that election for a minimum one-year period; alternatively the author must make the Annexure II declaration on the invoice when exercising the option.

GST exemptions expanded to include FIFA event services, storage of specified agricultural goods and CAPF group insurance services.
The notification replaces monetary threshold wording with a reference to the amount that qualifies for exemption from registration under the Gujarat GST Act, inserts nil-rated entries for FIFA U-17 Women's World Cup related services (subject to certification), admission rights to those events, storage or warehousing of specified agricultural and raw products, and life insurance services under CAPF Group Insurance Funds; updates certain year references to 2020 and adds a "Bangla Shasya Bima" sub-entry. The amendments commence on the first day of October, 2019.

Nil-rated services expanded to include FIFA women's youth World Cup event services, agricultural storage of staples, and CAPF group insurance.
Amends the West Bengal GST rate notification to substitute fixed monetary thresholds with a test based on eligibility for exemption from registration, updates certain year references, and inserts nil-rated entries for FIFA women's youth World Cup event services (subject to certification), right-to-admission services for those events, storage/warehousing of specified agricultural and raw produce, CAPF Group Insurance Fund life insurance to members, and an added Bangla Shasya Bima entry.

GST exemption threshold aligned with central registration criteria; targeted zero-rate and exempt service entries added for event, storage, and insurance services.
The notification amends the State GST rate schedule by replacing fixed turnover thresholds with a reference to the amount qualifying for exemption under the Central GST Act, inserts zero-rated entries for services related to the FIFA U-17 Women's World Cup 2020 (subject to Ministry certification), adds zero-rate and exempt entries for specified storage, warehousing, and group life-insurance services, adjusts certain year references, and inserts an additional crop insurance entry; effective 1 October 2019.