State tax relief for free-distributed food preparations applies when supplier produces prescribed government certification enabling reduced state tax.
A state tax rate is prescribed on intra-State supplies of food preparations in tariff items 19 or 21 intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, conditional on the supplier producing, within five months (or such extended period as allowed by the jurisdictional commissioner), a Deputy Secretary-level certificate confirming such free distribution; tariff references and interpretation rules are as in the First Schedule to the Customs Tariff Act, 1975.

Deemed exports under GST: supplies against Advance Authorisation, EPCG, to EOUs, and specified PSU gold.
The notification declares certain supplies to be deemed exports under section 147: supplies by a registered person against Advance Authorisation; supply of capital goods against EPCG Authorisation; supplies to Export Oriented Units and approved park units; and supply of gold by a specified public sector bank against Advance Authorisation. It defines Advance Authorisation, EPCG Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20.

Corrigendum to GST notification: schedule entries amended to correct tariff headings and align with Council recommendations.
Corrigendum to the GST notification published as S.R.O. No. 361/2017 corrects Schedule entries: in Sl. No. 59, column (2) "9" is replaced by "7, 9 or 10"; and in Sl. No. 102, column (2) "2302" is amended to read "2301 2302"; the corrections align the State notification with Goods and Services Tax Council recommendations and a corresponding central corrigendum.

State tax rate cut for tractor parts implements lower SGST on listed components with retrospective effect.
Kerala amended its SGST Schedule III to impose a 9% State tax on specified tractor parts by inserting HS-listed entries covering tyres, tubes, agricultural diesel engines for tractors, hydraulic pumps, bumpers, brake assemblies, gearboxes, transaxles, road wheels, radiator and cooling systems, silencers, clutch and steering assemblies, hydraulic components, and body parts; the notification is effective retrospectively from 18 August 2017 and follows GST Council recommendations.

State tax rate reduction for specified services and works contracts, with conditional input tax credit treatment and supplier option.
Amendments to the Kerala SGST notification substitute Table entries to reduce State tax rates for defined categories of composite works contracts, reclassify construction-related supplies, and create a dual-rate approach for motor cab transport, renting of motor cab and goods transport agency services depending on input tax credit treatment or supplier option; printing, job work on manmade fibres and admission to planetarium services are reallocated to lower State tax rates. The amendments are effective from the stated commencement date and issued on Council recommendation under specified SGST provisions.

Service exemption for FIFA-related events and PDS fair price shop services, subject to certification and LLP recognition.
Amendment adds exemptions effective 22 August 2017 for FIFA-related services to or by FIFA and subsidiaries linked to FIFA U 17 World Cup events, subject to Director (Sports) certification, and for services by Fair Price Shops to Central or State/UT Governments selling PDS items against commission or margin. It also substitutes updated names for certain crop insurance schemes and clarifies that a Limited Liability Partnership is to be treated as a partnership firm for the notification's purposes.

Registration liability: housekeeping services like plumbing and carpentering notified with e commerce supplier exception for registration.
The Government amended a prior Kerala GST notification to add that services by way of housekeeping, such as plumbing and carpentering, are included for purposes of the notification, subject to an exception where the supplier is liable for registration when supplying through an electronic commerce operator; the amendment is effective retrospectively from 22 August 2017.

Concessional state GST on free food distribution - requires certification of distribution within prescribed period to qualify.
A concessional State tax rate is notified for intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing a Deputy Secretary level certificate confirming free distribution. The certificate must be produced within five months of supply or within any extended period allowed by the jurisdictional tax commissioner or officer. Tariff references follow the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

Exemption extension: GST exemption now applies to all registered persons until the prescribed statutory deadline.
The amendment omits the proviso to Paragraph 1 of Notification No. ERTS(T) 65/2017/8 and provides that the exemption under that notification, as amended, shall apply to all registered persons until the prescribed statutory cut-off date.

State tax on motor vehicles reduced relative to standard rate, subject to pre GST purchase and input credit conditions.
Notification under the Meghalaya GST Act prescribes that intra State supplies of motor vehicles (Chapter 87) shall attract tax equal to sixty five percent of the State tax otherwise applicable under Notification No. ERTS(T) 65/2017/1, subject to conditions. The annexed conditions limit applicability to vehicles purchased by the lessor prior to 1 July 2017 and leased before that date, or to registered suppliers who purchased prior to 1 July 2017 and did not claim input tax credit; the notification ceases to apply on or after 1 July 2020.

Supply of used and seized goods by government authorities now specified as supplies to registered recipients under GST rules.
The notification amends an earlier GST notification by inserting Sl. No. 6 to specify that supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap, when supplied by the Central Government, State Government, Union territory or a local authority, are supplies to any registered person, pursuant to powers under sub-section (3) of section 9 of the Meghalaya Goods and Services Tax Act, 2017.

Government Entity definition clarified to govern GST treatment of supplies against grants and brand authorization requirements.
Amendments insert schedule entries for Duty Credit Scrips and for supply of goods by a Government Entity to governments or specified persons against grants, add a Government Entity definition covering bodies set up by statute or established by government with ninety percent or more participation by equity or control, and require an affidavit from a brand-owner relinquishing actionable claims and authorising a packer to print the brand on unit containers when ownership and packing are by different persons.

GST rate amendments revise schedule classifications, add targeted exemptions and require affidavit-based brand waiver for packaged goods.
Amendments modify Schedules I-IV of the State GST notification by reclassifying and inserting specific tariff entries (notably certain food items, ready-to-consume namkeens linked to brand-based conditions, medicaments per recognized pharmacopoeias, various waste/scrap categories, e waste, and biomass briquettes), substituting HS headings, omitting specified serial numbers, and adding parts and components under defined chapters. The ANNEXURE proviso requires a brand-owner to file an affidavit forfeiting any actionable claim or enforceable right and authorising the packer to print a statement to that effect on unit containers.

Exemption for services by Overseeing Committee members to Reserve Bank of India added under Meghalaya GST notification.
The Government of Meghalaya inserted a new notification entry treating the supply of services by members of the Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India as covered by the amended Meghalaya GST notification published on 29.6.2017, effected by departmental notification dated 9 November 2017.

Government Entity definition expanded; GST exemptions clarified for services to governments, transport agencies, road access annuities.
The notification expands exempt categories by substituting a broader definition of recipients to include Central Government, State Government, Union territory, local authority and Governmental Authority, inserts nil-rated entries for supplies by Government Entities to those governments where consideration is received as grants, adds a nil exemption for road or bridge access by annuity, and carves out exemptions for goods transport agency services to unregistered persons excluding specified institutional and registered recipients.

Government Entity definition expanded, changing GST exemption scope and input tax credit conditions for specified services and works contracts.
Amendments expand recipient categories to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity, add procurement linked provisos requiring supplies to Government Entities to relate to works entrusted by government or local authorities, and substitute multiple tariff table entries altering applicability and state tax rate cells for specified services including works contracts, transport and vehicle renting, natural gas transportation, goods transport, leasing of pre GST vehicles, printing and job work, while imposing or clarifying conditions for denial of input tax credit on certain supplies.

GST classification updated to include corduroy fabrics in the notified tariff schedule, changing taxable item list.
The Government of Meghalaya amended a prior GST notification by inserting a new table entry: serial 6A, tariff heading 5801, described as corduroy fabrics, thereby updating the notified list of goods under the State GST notification.

Brand name exclusions clarified: specific criteria and process for unit packaged goods affect tax exemption treatment.
Amendments substitute Schedule exclusions to cover unit packaged goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, while allowing voluntary forfeiture of such claim subject to Annexure I conditions. The Explanation defines "brand name" and "registered brand name" for application of these exceptions. The notification also inserts and substitutes multiple Schedule entries (including cotton seed oil cake, KVIC Khadi fabric, clay idols) and adds Annexure II listing indigenous handmade musical instruments.

GST Schedule Amendments clarify brand name definitions and require affidavit plus on-pack declaration when forfeiting brand claims.
Amendments revise product classifications and exclusions across multiple GST schedules, add and substitute tariff entries, and clarify that a registered brand name includes marks registered under specified laws as of the reference date. A prescribed compliance mechanism requires any person forfeiting an actionable claim or enforceable right in a brand name to file an affidavit with the jurisdictional State tax commissioner and to print a declaration on each unit container in English and the local language.

Domestic supply exemption for heavy water and nuclear fuels under GST, applying to transfers to the nuclear power operator.
Exempts intra state supply of heavy water and nuclear fuels in Chapter 28 of the Customs Tariff from the whole of the State tax leviable under the State GST provision when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, on the recommendations of the Council and in the public interest.