Amendment title correction: Mizoram GST rule title clarified as the Tenth Amendment Rules, 2017 to rectify notification text.
Para 2 of Notification No.J.21011/1/2017-TAX/Vol-III (xi) dated 17.11.2017 is amended to read as The Mizoram Goods & Services Tax (Tenth Amendment) Rules, 2017, a textual correction of the published notification's rule title issued by the Taxation Department.

Fixation of tariff values: prescribed import valuation benchmarks for edible oils, metals, scrap and select agricultural commodities.
The Central Board of Excise & Customs, exercising statutory authority, amends the principal tariff value notification by substituting tables that fix tariff values in US dollars for specified imported goods, including edible oils, brass scrap, poppy seeds, areca nut, and distinct per unit values for gold and silver where certain notification benefits are claimed, thereby establishing valuation benchmarks for customs assessment and import compliance.

Notification Number Correction: the published State Tax notification number is to be read under the correct number for all purposes.
Correction that the earlier Department of Tax & Excise notification dated 23rd August, 2017 published in the Extraordinary Gazette and shown as Notification No. "23" shall be read as Notification No. "18" for all purposes, issued by the Commissioner on 14th December, 2017 to amend the published notification number only.

GSTR-1 filing deadlines extended for small taxpayers with staggered quarterly due dates and a notified special procedure.
Notification requires registered persons with aggregate turnover of upto 1.5 crore rupees to follow a special procedure for furnishing details of outward supplies in FORM GSTR-1, prescribing quarterly deadlines for transitional quarters (July-September 2017 by 31st December 2017; October-December 2017 by 15th February 2018; January-March 2018 by 30th April 2018) and noting that further special procedures or extensions for July 2017-March 2018 will be notified in the Official Gazette.

Exemption for protected monument admission expanded under Assam GST, admission services treated as Nil-rated from mid-November.
Amendments substitute the Fair Price Shops service description to cover PDS sales against commission or margin, omit serial 11B, and insert a new entry making admission services to protected monuments (as declared under the Ancient Monuments and Archaeological Sites and Remains framework or State Acts) Nil-rated; these changes are effective from the fifteenth day of November, 2017.

Classification of restaurant and accommodation supplies clarifies tax treatment and restricts input tax credit for certain supplies.
The notification substitutes entries to classify certain services as Composite supply of works contract, redefines treatment of supplies of food, beverage and accommodation-distinguishing restaurant and lodging linked supplies by reference to a declared tariff threshold-and prescribes a State tax rate with denial of input tax credit where credit has been taken; it also inserts manufacture of handicraft goods into the item list and makes the amendments operative from the stated retrospective date.

Concessional GST rate for scientific equipment reduces state tax when supplied to eligible research institutions, subject to certification.
State notification grants a concessional State GST rate of 2.5% on specified scientific and technical goods (instruments, accessories, software, live animals for experimental purposes, and prototypes subject to an aggregate cap) when supplied to listed research entities and government departments, contingent on prescribed certificates from authorised officers or the Head of Institution, use for research purposes only, a no-objection certificate for experimental animals, and restrictions on transfer or sale for a specified period.

GST notification amendment revises textile goods classifications by substituting HS headings, altering applicability from mid-November.
Amendment to Notification No.5 substitutes the TABLE entries for Sl. No. 6A with three textile-related commodity descriptions tied to HS headings-knotted netting and made-up nets; corduroy fabrics; and narrow woven fabrics including adhesive-assembled narrow fabrics-and declares the substitution to have effect from 15th November, 2017, under the powers conferred by the Assam Goods and Services Tax Act and on the recommendation of the Council.

Supply of raw cotton: new entry clarifies applicability to agriculturists and registered persons under state GST.
The notification amends Notification No.4 by inserting a new TABLE entry (serial 4A) for HS code 5201 specifying raw cotton as supplied by an agriculturist to any registered person, thereby clarifying the notification's applicability to such supplies; the amendment is made under sub section (3) of section 9 of the Assam GST Act and is effective from 15 November 2017.

Registered brand name definition alters GST treatment for branded goods, linking classification to brand registration and Annexure I conditions.
Amendment revises Schedule entries to substitute, omit and insert HS-heading-based serial numbers and commodity descriptions, differentiating goods "fresh or chilled" from "other than fresh or chilled" and treating branded, non-unit container goods that either bear a registered brand name or a brand with an actionable/enforceable right as subject to conditions in Annexure I; it also amends the Explanation to define "registered brand name" to include brands registered on or after the specified registration cutoff under trademark, copyright or foreign laws and declares the amendments to have retrospective effect from the stated effective date.

Assam GST amendments reclassify goods, adjust rates and add branding-based conditions, effective 15 November 2017.
The notification amends Assam's GST tariff by substituting, inserting and omitting numerous schedule entries across rate Schedules (2.5%, 6%, 9%, 14%, 1.5%), reclassifying goods by HS headings, adding product-specific inclusions/exclusions and new serial numbers, and imposing packaging/branding qualifications-notably goods in unit containers bearing a registered brand name or a brand with enforceable legal rights-subject to Annexure conditions; it defines "registered brand name" inclusively and provides that the amendments take effect from 15 November 2017.

Registration exemption for service suppliers via e commerce operators required to collect tax at source where turnover below prescribed threshold.
Suppliers of services through an electronic commerce operator required to collect tax at source, excluding supplies falling under the stated exclusion, and whose aggregate turnover on an all India basis does not exceed the prescribed turnover threshold in a financial year, are specified as exempted from obtaining registration under the Assam Goods and Services Tax Act, effective from the deemed commencement date provided in the notification.

Late fee waiver for delayed GSTR-3B returns reduces excess penalties, with a lower cap where central tax payable is nil.
Waives late fee for failure to furnish FORM GSTR-3B returns from October 2017 onwards to the extent the fee exceeds twenty five rupees per day, and where the return shows nil central tax payable the waiver applies to the extent the fee exceeds ten rupees per day; effective from 1 November 2017.

Assam GST rules now allow manual filing, exclude specific notified services from exempt supply aggregation, and set an internal appeals hierarchy.
The Twelfth Amendment clarifies that the aggregate value of exempt supplies excludes services listed in the Government of India notification, permissively substitutes "supplier may issue" for a prior mandatory issuance requirement, permits manual filing and processing in lieu of electronic filing under newly inserted rules 97A and 107A, establishes an internal appellate hierarchy in new rule 109A, and inserts detailed manual refund application and order forms with prescribed declarations and calculation annexures.

Declaration Forms C declared obsolete and invalid, effective immediately, under applicable CST (Delhi) Rules notification.
Pursuant to sub rule 13 of rule 5 of the CST (Delhi) Rules 2005, Declaration Forms "C" specified in the notification are declared obsolete and invalid for all purposes with immediate effect; the notification lists particular Form C reference numbers with issuing party TINs, party names, addresses and the tax period of the 4th quarter 2016 17 as the forms rendered invalid.

Customs tariff amendment increases basic customs duty on specified electronics and lighting goods while excluding certain subcategories.
The amendment amends the exemption notification to omit one serial, substitute a duty rate for an existing entry, and insert new serial entries that apply specified Basic Customs Duty percentages to tariff headings while expressly excluding designated subcategories (Digital Video Recorder/Network Video Recorder; CCTV Camera/IP camera; Smart Meter; LED lamps). The changes are made under powers conferred by the Customs Act and the Customs Tariff Act and are framed as further amendments to the principal notification.

Import tariff increase on specified electronic goods under Customs Tariff Act, raising duties for listed electronic headings.
Increase of import duty on specified electronic goods by exercising the power under Section 8A(1) of the Customs Tariff Act, effecting amendments to the First Schedule by substituting revised entries in column (4) for listed tariff items and specified sub headings across the chapters covering electrical machinery, instruments and furniture/lighting, so as to alter the basic customs duty rates for those goods.

Customs amendment expands designated enforcement sections, adding Section 108B and assigning Section 108A to DRI headquarters.
The notification amends the Table in the principal customs notification by inserting Section 108B as an additional item against serial number four and by adding a new serial eight designating the Principal Additional Director General or Additional Director General, Directorate of Revenue Intelligence (Headquarters), as the officer for Section 108A, effected under clause (34) of section 2 of the Customs Act, 1962.

Banks must report foreign exchange transactions electronically to the designated receiving authority per new customs rules.
A banking company must electronically furnish details of all foreign exchange transactions as specified in Annexure-I to the designated receiving authority; the information must be verified and signed by the authorised person. An Information-Administrator may specify the format, mandatory fields, periodicity, procedures, data structures, and security, and until modalities are prescribed the information may be furnished through a secure electronic medium.

Administrative authority substitution in GST rules: references to the Board replaced by State Government or Commissioner, effective retrospectively.
Amendments substitute the administrative authority in three provisions of the Jammu and Kashmir Goods and Services Tax Rules, 2017 by replacing references to the "Board" with the State Government or the Commissioner as specified, and declare the changes effective retrospectively from the eighth day of July, 2017.