GST exemption expanded to add nil-rated services for FIFA event, warehousing, group insurance, and admission rights.
The notification replaces fixed monetary registration-threshold wording with a reference to the amount that makes a person eligible for exemption from registration under the Chhattisgarh GST Act, and inserts nil-rated service entries for FIFA U-17 Women's World Cup-related services (subject to certification by the Director (Sports)), storage or warehousing of specified agricultural produce, life insurance under Central Armed Police Forces group schemes, and right to admission to FIFA U-17 Women's World Cup events; the amendments take effect from October first, 2019.

Registration exemption threshold aligned with central GST rules; specific service exemptions and FIFA event services added under Karnataka GST.
Amends the Karnataka GST schedule to replace monetary threshold language with reference to the amount qualifying for exemption from registration under the Central GST Act, updates year references, and inserts specific service entries for FIFA U-17 Women's World Cup events (including right of admission), storage and warehousing of specified agricultural and raw commodities, life insurance by Central Armed Police Forces Group Insurance Funds, and an additional insurance entry; effective 1 October 2019.

GST exemptions updated: registration threshold linked to exemption eligibility and new nil-rated services for FIFA youth women's World Cup.
Amendments replace fixed monetary exemption thresholds with a formulation tying exemption to exemption from registration under the State GST Act, 2017; advance certain reference years from 2019 to 2020; and add nil-rated entries for FIFA U-17 Women's World Cup services (subject to certification), admission rights to tournament events, specified storage and warehousing services for listed agricultural and raw commodities, and CAPF Group Insurance life insurance services. Changes include insertion of an additional insurance product name and wording adjustments to broaden qualifying language. Effective date: 1 October 2019.

GST rate changes for hospitality and catering: reclassified services and limited input tax credit for certain restaurants and catering, effective October.
The notification amends the State GST rate schedule to reclassify and fix rates for hotel accommodation, restaurant service and outdoor catering, prescribes mandatory rates with a condition denying input tax credit for certain supplies made at non-specified premises, inserts multiple textual and item substitutions across serial entries including leasing, professional services, support services and job work (with distinct rates for diamonds and bus body building), adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and standardises annexure wording. The changes take effect from October 2019.

Tax classification for hospitality and catering services revised, altering GST treatment and input tax credit condition.
The notification amends the State Tax (Rate) schedule to reclassify hospitality and food services-distinguishing hotel accommodation (tiered by declared tariff), restaurant service, rail catering, outdoor catering, composite outdoor catering with premises rental, and other accommodation/food/beverage services-and prescribes state tax rates plus a mandatory condition that input tax credit on goods and services used in supplying certain services must not have been taken. It also adds and adjusts entries for leasing, vehicle hire, professional services relating to petroleum exploration, job work classifications, and revises Annexure wording; new definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises are inserted. Effective date: 1 October 2019.

GST rate classification: revised service rate structure for hotel, restaurant and catering services altering tax applicability and input credit conditions.
Substitutes and inserts multiple entries in the State GST rate Table to reclassify hotel accommodation, restaurant services, outdoor catering and composite supplies, prescribing distinct tax rates and making concessional rates conditional on non-availability of input tax credit for goods and services used in supply; also amends leasing and rental descriptions, adds professional/support service entries and job-work categories, inserts definitions including restaurant, outdoor catering, hotel accommodation, declared tariff and specified premises, and changes Annexure classification; effective 1 October 2019.

Classification of hospitality and catering services amended to prescribe differential GST treatment and credit conditions.
Amendment to the Karnataka GST notification revises classification and tax treatment of hospitality, catering and related services by substituting table and annexure entries to prescribe differential tax entries and conditional mandatory central tax rates tied to the non-availability of input tax credit, adds new job work and petroleum-related service entries with specified rates, modifies operator-related wording across vehicle and leasing services, and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

GST rates for hospitality services amended, redefining hotel, restaurant and outdoor catering classifications and conditions.
Amendment revises the Sikkim GST rate table and definitions to distinguish hotel accommodation, restaurant service, outdoor catering and composite supplies; prescribes mandatory central tax rates for specified items contingent on non-availability of input tax credit; adds and modifies entries for job work, leasing/rental services and professional services related to exploration and mining; and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to govern rate application.

GST rate changes for hospitality and catering services impose conditional rates and restrict input tax credit for specified supplies.
The notification amends the State GST rate schedule to create differentiated rate entries for hotel accommodation, restaurant service, outdoor catering and related food and beverage supplies, prescribing state-tax rates tied to conditions that input tax credit has not been taken for specified entries, defining declared tariff and specified premises for threshold-based treatment, and inserting additional service classifications and job work rate entries; changes to wording in the classification annexure and other textual amendments are included.

Tax exemption for goods supplied to FAO provides state GST relief when certified for project use under specified conditions.
Exemption of State GST is granted for goods supplied to the Food and Agriculture Organization for execution of two specified projects, on condition that an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare certifies the quantity and description of goods and that the goods are intended for use in those projects; the exemption takes effect from 1 October, 2019.

Exemption for FAO project supplies: goods to FAO exempt from central tax upon government certification of quantity and use.
The State exempts the whole of central tax on goods supplied to the Food and Agricultural Organisation for execution of specified projects, subject to certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare confirming the quantity and description of the goods and that they are intended for use in the listed projects.

GST exemption for goods supplied to FAO for specified projects, subject to certification by Ministry of Agriculture officer.
Exempts State GST on all goods supplied to the Food and Agricultural Organization for execution of the two listed projects, conditional on certification and recommendation by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare specifying the quantity and description of the goods and confirming their intended use for the projects.

Tax exemption for FAO project supplies subject to central ministry certification of goods and intended use.
The State Government exempts all goods supplied to the Food and Agricultural Organisation of the United Nations for execution of the listed projects from the whole of the State Tax under section 9 of the Sikkim Goods and Services Tax Act, 2017, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare certifying the quantity and description of the goods and that they are intended for use in execution of the said projects.

Exemption for goods supplied to Food and Agricultural Organization conditioned on authorised officer certification for specified projects.
Exempts from State tax all goods supplied to the Food and Agricultural Organization for execution of the specified projects listed in the Annexure, subject to certification by an officer not below the rank of Deputy Secretary that (i) the quantity and description of the goods and (ii) their intended use in execution of the said projects, and a recommendation for grant of exemption.

Inclusion of aerated water in GST rate schedule alters taxable classification under state SGST regime
Amendment inserts a new Annexure entry "2A" with tariff heading 2202 10 10 described as "Aerated Water" into Notification No. 377 F.T., altering the schedule of taxable goods under the West Bengal State Tax (Rate) notification; the amendment is promulgated under the West Bengal GST Act and is effective from the notified commencement date.

Tariff insertion: aerated water added to state GST rate schedule, altering taxable classification under GST.
An amendment to the State GST rate notification inserts a new tariff entry classifying aerated water within the Annexure to Notification No.02/2019-State Tax (Rate), thereby modifying the state's rate schedule for taxable goods; the amendment is promulgated by the Finance Department and specifies an effective commencement date.

Tariff Amendment: insertion of aerated water under state GST schedule, imposing a specific HSN entry and effective implementation.
Amendment adds a new tariff classification for aerated water to the State GST rate schedule by inserting a new entry into the Annexure of Notification No.02/2019-State Tax (Rate). The amendment declares that the inserted entry will form part of the principal notification and come into force on the first day of October, 2019.

GST amendment adds aerated water to the notified Annexure, changing its tax coverage under the state GST notification.
The Karnataka government amends a prior GST notification by inserting a tariff entry for Aerated Water into its Annexure, thereby altering the list of goods covered by that notification; the change is made under powers conferred by the Karnataka Goods and Services Tax Act, 2017 and takes effect from the stated commencement date.

GST tariff amendment adds aerated water to the state tax schedule, effective from the notified commencement date.
The State Government amends Notification No. 02/2019-State Tax (Rate) by inserting Sl. No. 2A in the Annexure to add tariff entry 2202 10 10 "Aerated Water" under the Sikkim Goods and Services Tax Act, 2017; the amendment is made under the cited sub-sections and takes effect on the 1st day of October, 2019.

Rate schedule amendment inserts aerated water into the state tax annexure, altering GST rate applicability accordingly.
Amendment to the State Tax (Rate) notification adds serial entry 2A, tariff heading 2202 10 10, described as "Aerated Water," to the annexure, under powers conferred by the State GST Act; the notification prescribes an operative commencement date and is issued in the name of the Governor.