Exemption of heavy water and nuclear fuels from state tax for Department of Atomic Energy supplies to Nuclear Power Corporation.
Exemption is granted for intra state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the State tax leviable under section 9 of the Chhattisgarh Goods and Services Tax Act, 2017; the exemption is effective from 21 09 2017.

Nil rate for admission rights to FIFA U-17 World Cup events granted, exempting state GST on such services.
The State Government amended Notification No. 12/2017-State Tax (Rate) to insert a new Table entry providing a nil rate for services by way of the right to admission to events organised under the FIFA U-17 World Cup 2017, showing nil in both rate columns; the amendment is to be deemed effective from 21-09-2017.

Services to government construction works reclassified under state GST rate notification, substituting schedule entries and applicability.
Amendment substitutes entries for construction and related services provided to central, state, union territory, local or governmental authorities: (vi) covers services for civil structures meant predominantly for non commercial use, structures used predominantly as educational, clinical or art/cultural establishments, and residential complexes for self use or employee use as specified in Schedule III; (vii) covers construction services not within (vi). The amendment modifies the table entries and associated rate columns and is effective from 21 09 2017.

Extension of TRAN-1 filing period under rule 117 and Section 168 permits delayed submission following council recommendation.
The Commissioner of State Tax, invoking rule 117 of the Odisha GST Rules, 2017 read with Section 168 of the Odisha GST Act, 2017 and acting on the Council's recommendation, has extended the period for submitting declarations in FORM GST TRAN-1 until 31st October, 2017, thereby adjusting the compliance deadline for taxpayers to file TRAN-1 under the Odisha GST framework.

GST amendment inserts corduroy fabrics into the notification table, updating classification under GST tariff rules.
The Government, exercising powers under the proviso to a provision of the Jammu and Kashmir Goods and Services Tax Act, 2017, amends an earlier GST notification by inserting a new serial entry into the notification table: a distinct classification line identifying corduroy fabrics, to be placed after the existing serial number in the table, pursuant to the Finance Department's authority.

Brand name exception in GST: unit container goods with registered or enforceable brand rights treated differently under amended entries.
The notification amends schedule entries to specify that unit container goods bearing either a registered brand name or a brand name with an actionable claim or enforceable right are excluded from the general exception, subject to conditions; it defines "brand name" and "registered brand name" (as registered on 15 May 2017) and adds Annexure I (procedure to voluntarily forego brand rights via affidavit and container marking) and Annexure II (list of indigenous handmade musical instruments).

Anti profiteering Screening Committee established to examine local complaints and refer suspected breaches of Section 171.
A State level Screening Committee on Anti Profiteering is constituted to examine local anti profiteering applications; if it finds contravention of Section 171, it shall forward the application with recommendations to the Standing Committee on Anti Profiteering constituted by the GST Council.

Composition scheme eligibility extended to provisional registrants who may opt in by filing prescribed intimation and furnishing ITC statement.
A transitional provision permits provisionally registered persons or applicants to opt into the composition scheme by electronically filing FORM GST CMP-02 and furnishing FORM GST ITC-03 within ninety days, with a prohibition on filing FORM GST TRAN-1 after ITC-03; the rules also allow a one time revision of FORM GST TRAN-1 declarations, revise remuneration and termination terms for tribunal members, mandate e way bill generation by principals for out of state job workers and by exempted transporters of handicraft goods, and amend several forms to reflect these changes.

Brand name definition and unit container exemptions clarified; voluntary forfeiture requires affidavit and bilingual labelling.
Amendments revise Schedule exemptions to exclude goods "put up in unit container and bearing" either a registered brand name or a brand name with an actionable claim or enforceable right, while allowing a carve out where such rights are voluntarily foregone subject to ANNEXURE I. The Explanation defines "brand name" and fixes "registered brand name" by registration status as on 15 May 2017. ANNEXURE I requires an affidavit to the Commissioner and indelible bilingual labelling on each unit container to effect voluntary forfeiture of brand rights; ANNEXURE II lists indigenous handmade musical instruments covered under the Schedule.

GST rate changes: Amendments clarify product classifications, brand-name packaging and procedure for foregoing brand rights.
Amendments to the Tamil Nadu GST notification revise multiple schedule entries by inserting, substituting and omitting tariff descriptions to reclassify goods across rate brackets. The text expands the ''put up in unit container and bearing a registered brand name'' criterion to include brand names with actionable claims or enforceable rights, and the Explanation defines brand name and registered brand name. An Annexure prescribes an affidavit to the Commissioner and an indelible bilingual declaration on unit containers where actionable claims are voluntarily foregone.

GST notification amendment adds corduroy fabrics classification to the notified Table under local GST law, changing regulatory coverage.
Exercising powers under the proviso to the refund provision, the Governor amends Notification No. II(2)/CTR/532(d-8)/2017 by inserting serial entry 6A with tariff code 5801 described as "Corduroy fabrics" into the Table of that notification, thereby modifying the notified classifications under the state GST regulatory instrument.

Notification amendment inserts corduroy fabrics entry into state GST table, modifying taxable classification under the Act.
The State Government, exercising proviso authority under the GST statute and on the Council's recommendation, amends an existing notification to insert a new Table entry: serial 6A, tariff heading 5801, described as "Corduroy fabrics," thereby adding that classification to the notification's schedule.

Branded unit containers: GST exemption restricted unless registered brand or enforceable brand right absent and waiver formalised.
Amendments narrow GST exemption for goods "put up in unit container" by excluding from exemption those that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, while allowing goods where such rights have been voluntarily foregone to remain excepted subject to conditions in ANNEXURE I. The Explanation defines "brand name" and "registered brand name," ANNEXURE I prescribes affidavit filing and bilingual labelling to evidence voluntary forfeiture, and ANNEXURE II enumerates indigenous handmade musical instruments qualifying under the revised schedule.

Brand name definition governs GST classification; voluntary forfeiture of brand rights requires affidavit and on-pack declaration.
The notification amends Schedule entries across multiple GST rate lists to add, substitute and omit goods and exclusions, and replaces the unit-container criterion for concessional treatment to include goods either bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right is available, subject to ANNEXURE conditions. The Explanation redefines "brand name" and "registered brand name" to encompass marks registered under trademark, copyright or equivalent foreign laws, and the ANNEXURE requires an affidavit to the Commissioner and a bilingual indelible on-pack declaration where an actionable claim or enforceable right in a brand is voluntarily foregone.

Extension of Form GST TRAN-1 filing period alters compliance deadline under state GST rules for transitional declarations.
The Commissioner of State Tax, exercising powers under the State GST rules and Act and acting on the Council's recommendation, has administratively extended the period for submitting Form GST TRAN-1, thereby altering the compliance deadline for taxpayers required to file the transitional input tax credit declaration in the State of Rajasthan.

GST amendment adds corduroy fabrics to the notified goods list under section 54(3), altering the notification table.
The State Government, invoking the proviso to sub section (3) of the Rajasthan Goods and Services Tax Act, 2017, amends an earlier notification by inserting a new serial number 6A into its table to add tariff/classification code 5801, described as "Corduroy fabrics," to the list of notified goods, as recorded in the Finance Department notification.

Brand name exceptions in GST: expanded definition, unit container conditions and affidavit requirement to forego actionable rights.
The notification narrows exemption eligibility by substituting prior language with an exclusion that commodities put up in unit containers are excepted only if they (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right exists in court, subject to exceptions where such rights are voluntarily foregone under conditions in Annexure I/II; it also revises the Explanation to define "brand name" and "registered brand name", inserts new tariff entries (including 102A cotton seed oil cake) and adds procedural Annexure I (affidavit and labeling to forego rights) and Annexure II (list of indigenous handmade musical instruments).

Brand name classification under SGST expanded; actionable claim forfeiture requires affidavit and unit container labeling requirement.
The notification amends Rajasthan SGST Schedules by adding, deleting and substituting tariff entries and exceptions across multiple rate Schedules; it broadens the unit container criterion to include goods bearing either a registered brand name or a brand name with an available actionable claim or enforceable right, subject to voluntary forfeiture conditions set out in the ANNEXURE, which requires an affidavit to the Joint Commissioner and indelible bilingual labeling on each unit container.

Registration exemption for handicraft suppliers on inter state supplies, subject to threshold and PAN and e way bill compliance.
Casual taxable persons making inter state taxable supplies of handicraft goods are exempted from registration under the Tripura State GST Act, 2017 subject to an all India aggregate value threshold. Exemption is available only to those also covered by the corresponding Integrated Tax notification. Exempt persons must obtain a Permanent Account Number and generate an e way bill as required by rule 138. "Handicraft goods" are defined by an enumerated product list with corresponding HSN codes when predominantly made by hand.

Tax deduction liability for specified public bodies begins; applicability for government authorities, societies and public sector undertakings pending notified date
The notification appoints the 18th day of September, 2017 as the date on which sub-section (1) of section 51 of the Tripura State Goods and Services Tax Act, 2017 shall come into force for authorities/boards/bodies with fifty-one percent or more government participation, societies established under the Societies Registration Act by central/state/local governments, and public sector undertakings; provided that the liability to deduct tax from payments to suppliers shall commence from a date to be notified subsequently on the Council's recommendation.