Composition scheme exclusion for aerated water manufacturers removes these producers from composition scheme applicability under state GST notification.
The Karnataka amendment inserts a new entry identifying aerated water (tariff 2202 10 10) into the notified schedule, thereby excluding manufacturers of aerated waters from the composition scheme. The change is made under the proviso to the composition provision of the Karnataka GST Act and is effective from the commencement date specified in the notification.

GST rate amendment expands covered precious metals and redefines tariff reference, altering State tax notification scope.
Amendment to the State GST rate notification substitutes "gold" with "gold, silver or platinum," replaces the opening paragraph's reference to "heading 7108" with "Chapter 71," and substitutes Explanation clause (d) to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975; the notification takes effect on the date specified therein.

GST notification amendment expands covered metals to gold, silver, platinum and reclassifies tariff heading for tax purposes.
The notification amends the State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the opening reference "heading 7108" with "Chapter 71", and revising Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The changes are made under section 11(1) of the Chhattisgarh GST Act, 2017 and take effect from 1st October, 2019.

GST amendment replaces 'gold' with 'gold/silver/platinum' and updates tariff heading and Chapter definition in state tax notification.
This amendment substitutes the term "gold" with "gold/silver/platinum" in the specified State GST notification, replaces the opening paragraph's specific heading reference with a broader Chapter reference, and substitutes the Explanation's clause to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the notification also states the date on which these amendments take effect.

Scope of taxable precious metals expanded to include silver and platinum; tariff references shifted to chapter designation.
The notification amends the State tax rate instrument by substituting "gold" with "gold, silver or platinum" and replacing the opening paragraph's reference to "heading 7108" with "Chapter 71". It further substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975, thereby harmonising the notification's classification terminology. The amendments take effect on the 1st day of October, 2019.

GST notification amendment expands covered precious metals and redefines tariff reference from heading to Chapter.
Amendment to a Karnataka GST notification expands the metals covered by substituting "gold" with "gold/ silver/ platinum", replaces the reference "heading 7108" with "Chapter 71", and substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; issued under Section 11(1) of the Karnataka GST Act and effective as stated in the notification.

Amendment to SGST rate notification expands taxable metals to include gold, silver or platinum and updates tariff reference.
The notification substitutes every occurrence of "gold" with "gold, silver or platinum" and replaces "heading 7108" with "Chapter 71" in the opening paragraph; it also substitutes clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The amendments take effect on 1 October 2019 and apply to Notification No.26/2018-State Tax (Rate).

Concessional rate for petroleum operations expanded; option to pay tax on mutilated non-serviceable goods upon authorised certificate.
The amendment inserts petroleum operations or coal bed methane operations under specified HELP or OALP contracts into the concessional rate TABLE and adds a proviso permitting the recipient or transferee to elect to pay tax at 9 per cent on the transaction value of goods disposed in non-serviceable form after mutilation, provided a certificate from a duly authorised officer of the Directorate General of Hydro Carbons is produced before the appropriate jurisdictional tax officer confirming the goods are non-serviceable and mutilated for disposal.

Taxation of petroleum operations under HELP and OALP: option to pay reduced tax on mutilated goods with DGH certificate.
The notification amends the State Tax (Rate) schedule to include petroleum operations and coal bed methane operations under specified HELP or OALP contracts as taxable items, and inserts a proviso allowing the recipient or transferee to opt to pay tax at a lower rate on goods disposed in non serviceable form after mutilation upon producing a certificate from a duly authorised Directorate General of Hydro Carbons officer; the amendment commences on 1 October 2019.

Tax treatment for disposal of mutilated hydrocarbon goods allowed at specified reduced rate upon authorised certificate.
The notification adds petroleum and coal bed methane operations under HELP/OALP to the table and permits recipients or transferees disposing goods as non-serviceable after mutilation to elect to pay tax at a specified reduced rate, provided they produce to the appropriate tax officer a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the goods are non-serviceable and were mutilated before disposal.

Tax treatment for mutilated non-serviceable petroleum goods permitted subject to authorised hydrocarbon certification and tax officer approval.
Amends the Karnataka notification to add petroleum and coal bed methane operations under HELP or OALP to the TABLE and inserts a proviso permitting the recipient or transferee, at their option, to pay tax at a specified rate on transaction value for goods disposed of in non-serviceable form after mutilation, contingent on producing a certificate from a duly authorised hydrocarbon officer to the relevant Deputy/Assistant Commissioner of Central or State tax having jurisdiction over the supplier.

Tax treatment for mutilated non-serviceable hydrocarbon goods permits prescribed-rate tax on transaction value upon certification.
The notification inserts petroleum and coal bed methane operations under HELP or OALP into the concessional rate table and adds a proviso allowing a recipient or transferee, at their option, to pay tax at the prescribed rate on the transaction value of goods disposed of in non-serviceable form after mutilation, provided they produce to the appropriate Deputy or Assistant Commissioner of Central or State tax a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the goods are non-serviceable and mutilated prior to disposal.

Tax treatment for non-serviceable petroleum goods: recipient may opt to pay a reduced tax rate upon authorised certificate.
The notification adds petroleum and coal bed methane operations under specified HELP or OALP contracts to the State tax rate table. It also allows the recipient or transferee, at their option, to pay tax at a reduced rate on goods disposed of in non serviceable form after mutilation, provided they produce before the competent Deputy or Assistant Commissioner of Central or State tax a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming the goods are non serviceable and mutilated for disposal. Effective 1 October 2019.

GST exemption list amended to add dried tamarind and leaf-based disposable plates and cups under state tax.
Under the authority of section 11(1) of the West Bengal Goods and Services Tax Act, 2017, the notification amends the Schedule of exempted goods by inserting a new serial entry for dried tamarind and another for plates and cups made of leaves, flowers or bark, thereby adding those items to the list of exempted goods and specifying the commencement of the amendment on the stated effective date.

SGST rate amendment: two new tariff entries added to State tax schedule, effective early October.
Amendment to the State GST rate Schedule inserts two new serial entries into Notification No.2/2017-State Tax (Rate): one for tamarind dried and one for plates and cups made of leaves/flowers/bark, such insertions modifying the Schedule and becoming effective from 1st October, 2019.

GST rate schedule amendment adds dried tamarind and leaf based plates and cups to state tax coverage.
Amendment to the Gujarat State GST rate schedule inserts two new tariff entries: tamarind (dried) and plates and cups made of leaves, flowers or bark, modifying Notification No.2/2017-State Tax (Rate) so that these items are included in the State GST rate provisions, effective from the stated commencement date.

GST schedule amendment adds dried tamarind and leaf based plates and cups to state tax rates.
The State Government amends the Arunachal Pradesh GST rate notification by inserting serial number 57A for "Tamarind dried" and serial number 114C for "Plates and cups made up of all kinds of leaves/ flowers/bark" into the Schedule of Notification No. 2/2017-State Tax (Rate), exercising powers under the Arunachal Pradesh Goods and Services Tax Act, 2017; the amendment takes effect on the notification's stated commencement date.

GST schedule amendment inserts dried tamarind and leaf plates/cups, effective from the notified date under notification.
The notification amends the Schedule to Notification No. (02/2017) under the Karnataka GST Act by inserting two new serial entries: 57A - commodity code 0813 "Tamarind dried"; and 114C - commodity code 46 "Plates and cups made up of all kinds of leaves/ flowers bark." The amendment is issued under Section 11(1) on Council recommendation and comes into force on 1 October 2019.

Tax rate amendment: Chhattisgarh adds dried tamarind and leaf made plates and cups to SGST schedule, effective October.
Amendment to the State GST rate schedule inserts two new entries into Notification No. 2/2017: dried tamarind and plates and cups made of leaves, flowers or bark. The State Government, exercising its statutory powers, amends the schedule and provides an effective date for the insertions as stated in the notification.

GST rate amendments introduce reclassification and rate changes affecting specified goods and exemptions for multiple schedules
The notification amends multiple West Bengal GST rate Schedules by omitting, substituting and inserting tariff entries to reclassify goods and adjust applicable rates. Key operative changes include insertion of entries for marine fuel and caffeinated beverages, substitution and clarification of packing bags and wet grinders, creation of entries for railway locomotives, rolling stock and parts, revision of descriptions for precious and synthetic stones not strung or mounted, and omission of specified serial numbers across schedules.