Waiver of late fee for failure to furnish GSTR-3B applies to registered persons for the specified filing period.
Waiver of late fee is granted for registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, relieving them of late fee liability under section 47 of the Haryana Goods and Services Tax Act, 2017; the waiver is effected by a Governor's notification made under the powers of section 128 of the Act on the Council's recommendation and issued by the Excise and Taxation Department.

Government construction services reclassification clarifies which contractor works for public use fall within specified notified categories.
The amendment substitutes item (vi) to specify that services by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration to government entities include civil structures for non-commercial use, structures for educational, clinical or art and cultural purposes, and residential complexes predominantly for self-use or employee use.

Exemption for admission services: admission rights to FIFA U-17 World Cup events exempted from Haryana GST.
An amendment to Notification No.47/ST-2 inserts a new serial entry exempting services by way of right to admission to events organised under FIFA U-17 World Cup 2017, recording a nil tax liability for those admission services in the Table of exempted services under the State GST notification.

Amendment to GST notification adds corduroy fabrics under specified tariff heading, altering notified taxable classifications.
The Haryana Excise and Taxation Department, under the proviso to sub section (3) of section 54 of the Haryana Goods and Services Tax Act, 2017, amends Notification No. 39/ST 2 by inserting a new serial entry 6A in the notification table specifying tariff heading 5801 with the description "Corduroy fabrics," thereby expressly listing corduroy fabrics within the notification's table.

Exemption of heavy water and nuclear fuel: state tax waived on specified intrastate supplies under HGST provisions.
Notification exempts intrastate supplies of heavy water and nuclear fuels, supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, from the whole of the State tax leviable under the Haryana Goods and Services Tax Act, on the recommendation of the Council and in the public interest.

Composition scheme option permits electronic intimation and ITC filing; TRAN-1 declaration disallowed thereafter.
Persons granted provisional registration or who applied for registration may opt into the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they are prohibited from filing FORM GST TRAN-1. A new rule permits a one-time revision of declarations submitted in FORM GST TRAN-1 within applicable time limits. E-way bill rules require principals to generate e-way bills for inter-state job-work consignments and exempt persons to generate e-way bills for handicraft goods; various form headings and instructions are amended.

GST rate schedule amendment adds corduroy fabrics to taxable entries, effective from the notified commencement date.
Amendment inserts a new tariff entry for corduroy fabrics into the Maharashtra State Tax (Rate) notification under the Maharashtra Goods and Services Tax Act, 2017, by adding a new serial entry to the table of Notification No. 5/2017 State Tax (Rate), with the change taking effect from the notified commencement date.

Supply of services associated with transit cargo to landlocked countries now exempt under local GST notification.
An amendment inserts serial 9B under Chapter 99 to classify "Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries)" and records Nil in the applicable tax columns; the change is made under the State's power following GST Council recommendation and comes into force on 28th September, 2017.

Legal service definition broadened to include advice, consultancy and representation, altering characterization of advocate services under GST.
The State notification substitutes the Table entry on advocate services to read: "Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly," and adds an Explanation defining "legal service" to include advice, consultancy or assistance in any branch of law and representational services before any court, tribunal or authority.

Brand name packaging conditions updated: registration or renunciation of rights determines unit container GST exemptions, with affidavit and labelling required.
Amendments modify Schedule exemptions to exclude from unit container relief goods that (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right is available, subject to conditions in Annexure I; key tariff entries are substituted or inserted and definitions for "brand name" and "registered brand name" are added; Annexure I requires an affidavit to the Joint Commissioner and indelible bilingual labelling when actionable rights are voluntarily foregone, and Annexure II lists indigenous handmade musical instruments.

GST rate schedule amendments revise commodity classifications and brand-name rules, changing tax treatment for packaged goods.
The notification amends State GST rate Schedules by adding, substituting and omitting tariff entries and revising descriptive conditions; expands the unit-container treatment to include goods bearing a registered brand name or a brand name on which an actionable claim or enforceable right is available; replaces the Explanation defining brand name and registered brand name; and requires, via an Annexure, an affidavit filing and unit-container labelling where a packer voluntarily forgoes actionable claims or enforceable rights in a brand name.

Tax exemption for intra-state supply of heavy water and nuclear fuels removes state GST liability for specified supplier-recipient transactions.
Intra State supply of heavy water and nuclear fuels in Chapter 28 by the Department of Atomic Energy to the nuclear power corporation is exempted from the whole of the State tax leviable under the Maharashtra Goods and Services Tax Act, 2017, the exemption being notified by the State Finance Department and effective from 21st September 2017.

Restriction of refund on corduroy fabrics under GST implemented by amendment to state tax rate notification.
The State Government, on the GST Council's recommendation and exercising powers under the statutory proviso to the refund provision, amends Notification No.5/2017-State Tax (Rate) by inserting a new Table entry: serial 6A, commodity code 5801 described as corduroy fabrics, thereby implementing a restriction of refund for corduroy within the State tax rate notification.

GST exemptions amended: branded packaged goods taxable unless brand is registered or actionable rights voluntarily foregone by affidavit.
Amendment restricts exemption for goods "other than put up in unit container" by excluding unit containers that (a) bear a registered brand name or (b) bear a brand name with an actionable claim or enforceable right, subject to ANNEXURE I. The Explanation defines "brand name" and specifies what constitutes a "registered brand name". ANNEXURE I requires an affidavit filed with the jurisdictional State tax commissioner and an indelible bilingual declaration on each unit container to evidence voluntary forfeiture of actionable claims or enforceable rights in the brand name.

Tax exemption for event admission: state tax waived for admissions to specified FIFA youth World Cup tournament.
Amendment inserts a new entry treating services by way of right to admission to matches/events of the specified FIFA youth World Cup tournament as chargeable at Nil state tax rate, thereby removing state GST liability for those admission services under the Maharashtra State Tax (Rate) schedule.

Government construction services classification clarified: limited exempted categories defined, other construction treated as taxable services.
The amendment replaces the prior description of government-directed construction services with a narrowed set of exempted services limited to non-commercial civil structures, educational, clinical or cultural establishments, and residential complexes for self-use or employees, and establishes a separate residual category for all other construction services, which are subject to standard rate treatment under the State GST rate notification.

GST rates for goods: Manipur amends rate notification to redefine unit container branding and conditions for forfeiting brand rights.
The Manipur State GST rate notification is amended to treat goods "put up in unit container" as eligible for specified rate treatment if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right in a court of law is available, except where such claim or right has been voluntarily foregone in accordance with Annexure conditions. The amendment revises schedules by inserting, omitting and substituting numerous tariff entries and substitutes the Explanation to define "brand name" and "registered brand name."

Legal services scope expanded: advocate and firm services now defined broadly to include advice, consultancy and representation.
The corrigendum replaces language limiting taxation to representational services to business entities with wording treating services provided by individual advocates, senior advocates, or firms of advocates as legal services provided directly or indirectly, and adds an explanation defining "legal service" to include advice, consultancy or assistance in any branch of law and representational services before courts, tribunals or authorities.

Composition scheme opt-in allowed via FORM GST CMP-02; ITC-03 filing required and TRAN-1 barred after ITC-03.
A new sub rule permits provisional registrants or applicants to opt for the composition scheme under section 10 by filing FORM GST CMP-02 electronically and to furnish FORM GST ITC-03 within ninety days, after which filing FORM GST TRAN-1 is barred. Rule 120A permits one revision of FORM GST TRAN-1 within the prescribed period. Rule 138 requires principals to generate e way bills for inter state job worker consignments and exempts transporting persons to generate e way bills for handicraft goods, irrespective of value.

Legal service definition expanded to include advice, consultancy and representation for advocates and firms, broadening taxable scope.
Corrigendum replaces a prior entry to state that taxable supply is "services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly," and adds an Explanation defining "legal service" to include advice, consultancy or assistance in any branch of law and representational services before any court, tribunal or authority.