Composition tax option by electronic intimation permits submission of prescribed forms and single revision of TRAN-1 declarations.
Persons granted provisional registration or who have applied for registration may opt for composition levy from the first day of October, 2017 by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; furnishing ITC-03 precludes later submission of FORM GST TRAN-1. Registered persons who submitted FORM GST TRAN-1 may revise it once electronically within the prescribed period or any extension granted by the Commissioner.

Tax deduction at source under GST: designated government entities to become liable to deduct tax once commencement is notified.
Notification appoints the commencement of Section 51(1) of the Haryana GST Act, 2017 for specified persons: government-established authorities/boards/bodies with majority government participation, societies established under the Societies Registration Act by central/state/local government, and public sector undertakings; these persons shall be liable to deduct tax from payments made or credited to suppliers of taxable goods or services from a date to be notified subsequently on the Council's recommendation.

Registration exemption for casual suppliers of handicraft goods subject to all-India turnover thresholds and PAN and e-way bill compliance.
Specifies an exemption from registration for casual taxable persons making taxable supplies of handicraft goods, subject to aggregate value thresholds computed on an all-India basis with a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e-way bill under the GST Rules. The exemption applies to inter-State taxable supplies where the supplier avails a corresponding integrated tax notification benefit. "Handicraft goods" are defined by a Table of product descriptions and HSN codes when made predominantly by hand.

GST rate amendments revise works contract, transport, GTA and printing service entries, with updated conditions and classifications.
The amendments revise the Uttarakhand SGST notification governing specified works contract supplies, transport services, goods transport agency services, job work and manufacturing-related entries, including printing, textiles and other manufacturing services. The revised entries set out applicable tax rates and conditions for composite works contract services, motor cab transport, GTA services and printing services, and also expand the separate entry by inserting planetarium after drama. The notification is brought into force with effect from 22 August 2017.

Tractor parts and components brought into the 9% GST schedule under an amended Uttarakhand notification.
The Uttarakhand State Goods and Services Tax notification amends the earlier rate notification by inserting tractor-related goods in Schedule III at the 9% rate. The inserted entries include tyres and tubes for tractors, agricultural diesel engines, hydraulic pumps, and several tractor parts and assemblies such as bumpers, brakes, gear boxes, transaxles, road wheels, radiators, silencers, clutch assemblies, steering wheels, hydraulic parts, and other specified components. The amendment is made under the Uttarakhand Goods and Services Tax Act, 2017 and takes effect from 18 August 2017.

Reverse charge mechanism amended for goods transport agencies and LLP treatment under the GST notification framework.
The reverse charge notification is amended to include goods transport agency services where the GTA has not paid State tax at the rate of 6%. The Explanation is also expanded to treat a Limited Liability Partnership as a partnership firm or firm for the purposes of the notification. The amendment is stated to take effect from 22 August 2017.

Exempted services: FIFA event services and PDS Fair Price Shop commissions exempt under SGST; LLPs treated as firms.
The notification inserts nil rated exemptions for services related to FIFA events (subject to certification by the Director (Sports)) and for Fair Price Shop services to Central and State Governments/Union Territories under the Public Distribution System where consideration is commission or margin. It renames agricultural insurance scheme references to Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal BimaYojana, and adds that a Limited Liability Partnership registered under the LLP Act, 2008 shall be considered a partnership firm. Effective date: 22 August 2017.

Input tax credit timing and form revisions permit Commissioner extensions and restrict customs-duty credit on imported gold dore bars.
The amendment rules revise procedural timelines, forms and credit mechanics: Rule 3(4) extends sixty to ninety days; Rule 17(2) permits UIN grant after Ministry of External Affairs recommendation and substitutes FORM GST REG-13 with specified fields and instructions; Rule 40(1)(b) allows Commissioner to extend the period to declare eligibility for input tax credit in FORM GST ITC-01 and deems central extensions effective; new Rule 44A restricts credit on additional customs duty for imported gold dore bar to one-sixth on stock as of 1 July 2017 and debits five-sixths on supply; Rule 87, 61, 103 and forms REG-01 and TRAN-1 are similarly amended with specified operational changes.

Appointment of State GST officers authorises specified ranks to implement the Uttarakhand GST framework; earlier notification rescinded.
The Governor, exercising powers under section 3 of the Uttarakhand GST Act, 2017 read with section 21 of the General Clause Act, 1904, authorises appointment of specified State GST officers across a graded hierarchy-from Chief Commissioner State tax to State tax Inspector-to implement and enforce the Uttarakhand GST Act and its rules, and directs that the earlier notification on this subject is rescinded.

IGST exemption for skimmed milk powder and concentrated milk where supplied to a distinct person for cooperative distribution.
Exempts inter state supplies of skimmed milk powder and concentrated milk from integrated tax when supplied to a distinct person for use in producing milk intended for distribution through dairy cooperatives or companies registered under the Companies Act, provided the goods are not further supplied as skimmed milk powder or concentrated milk in their original form.

No refund of unutilised tax credit for corduroy fabrics after their addition to the GST rate notification.
The Government of Gujarat amended the State Tax (Rate) notification to insert a new serial entry identifying corduroy fabrics under tariff heading 5801, thereby subjecting those fabrics to the no refund of unutilised input tax credit provision in the notified list of goods.

State tax rate amendment adds corduroy fabrics to the taxable goods table under GST framework.
The State Government, exercising statutory power under the GST framework and on the Council's recommendation, amends the Department of Finance notification of 30th June, 2017 by inserting a new serial entry into the State Tax (Rate) table identifying corduroy fabrics under chapter heading 5801 as a taxable item; the change is notified by the Commercial Taxes Division as an addition to the existing rate schedule.

Restriction on refund: corduroy fabrics added to the list of goods subject to GST refund limitation.
Amendment inserts corduroy fabrics (tariff heading 5801) into the notification table of goods subject to a restriction on refunds, modifying Notification No. FD 48 CSL 2017(05/2017) dated 29 June 2017 under the Karnataka GST Act on Council recommendation.

Union Territory GST rate amendment: inclusion of corduroy fabrics entry, implementing Council decisions on refund treatment.
The Central Government amends Notification No.5/2017-Union Territory Tax (Rate) to insert a new Table entry after S. No. 6: serial 6A, tariff heading 5801, Corduroy fabrics, thereby specifying corduroy fabrics within the UTGST rate schedule pursuant to Council recommendations and statutory powers under the CGST and UTGST Acts.

IGST amendment inserts corduroy fabrics into the rate schedule, updating tariff classification under the GST regime.
The Central Government amends Notification No.5/2017-Integrated Tax (Rate) by inserting a new Table entry to record "Corduroy fabrics" as a distinct commodity line under the IGST rate schedule. The procedural insertion is effected by Notification No.29/2017-Integrated Tax (Rate), dated 22 September 2017, and updates the principal notification's tariff table without changing other provisions.

Restriction of refund on corduroy fabrics implemented through amendment to CGST rate notification following GST Council recommendation.
Amendment to the CGST rate notification inserts a new Table entry for tariff heading 5801, "Corduroy fabrics", to give effect to the GST Council decision restricting refunds on corduroy fabrics, made under the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017.

Refund of unutilised input tax credit: corduroy fabrics added to eligible goods list under GST amendment.
Amendment to a notification on refund of unutilised input tax credit adds a new Table entry under the cited notification, inserting tariff heading 5801 to specify corduroy fabrics as an enumerated good within the refund framework, effected under the powers conferred by the proviso to sub section (3) of section 54 of the GST Act on the recommendation of the Council.

Brand name exceptions: unit-packed goods with registered or actionable brand rights face specified GST treatment and procedural conditions.
The notification amends schedule exemptions to exclude from exemption goods put up in unit containers that either (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. It revises the Explanation to define "brand name" and "registered brand name" (including registrations under specified laws as on 15th May, 2017), inserts procedural requirements for voluntarily foregoing brand rights, and adds/revises several tariff entries including cotton seed oil cake, KVIC-sold khadi fabric, clay idols and a list of indigenous handmade musical instruments in Annexure II.

GST exemption amendments redefine brand based eligibility for goods and prescribe conditions for voluntary forfeiture of brand claims.
Amendments revise Odisha GST exemptions by modifying Schedule entries to redefine eligible goods, clarify the meaning of brand name and registered brand name, and replace references to packaging bearing a registered brand with a two part test: unit containers bearing a registered brand name or a brand name subject to an actionable claim/enforceable right, with an exception where such claim/right is voluntarily foregone under conditions in an inserted Annexure requiring an affidavit and on package declaration.

Brand name classification: exclusions for unit-packaged goods tied to registered marks or enforceable brand rights with affidavit labeling.
The notification substitutes exclusion language in multiple schedule entries so that unit-packaged goods are excluded only if they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right in court is available, subject to conditions in Annexure I. The Explanation defines "brand name" and limits "registered brand name" to brands registered as on a specified cutoff under trademark, copyright or foreign laws. Annexure I requires an affidavit to the tax commissioner and bilingual indelible labeling on each unit container to evidence voluntary forfeiture of actionable claims.