Construction services classification updated to segregate government-directed works and create a residual construction category.
The notification substitutes item (vi) to classify as a distinct category services to governmental entities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works predominantly for non-commercial use, (b) structures for educational, clinical or art and cultural establishments, and (c) residential complexes predominantly for self-use or use by employees or persons in paragraph 3 of Schedule III; and adds a residual item (vii) for other construction services.

Tax exemption for heavy water and nuclear fuel exempts intra state GST on supplies from Atomic Energy to Nuclear Power Corporation.
The State Government, acting under the Rajasthan Goods and Services Tax Act and on the Council's recommendation in the public interest, exempts intra state supplies of heavy water and nuclear fuels in Chapter 28 of the Customs Tariff when 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 Rajasthan GST.

Tax exemption for admission to FIFA youth World Cup events: admission services exempt under state goods and services tax.
The state notification amends its GST exemption schedule to add an entry exempting services by way of right to admission to events organised under the FIFA Youth World Cup, treating those admission-right services as nil-rated under state GST pursuant to the Finance Department's formal notification and Council recommendation.

Government construction services classification: amended categories for works on non-commercial, educational, clinical, cultural, and residential premises under state GST law.
Amendment revises classification of construction and related services to government entities, specifying that item (vi) covers services on (a) civil structures or original works predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art/cultural establishments, and (c) residential complexes predominantly for self-use or for employees or persons in Schedule III; construction services not within these categories remain classified separately.

Anti-profiteering Committee nomination designates a Nodal Officer to constitute the State Level Screening Committee under GST.
Shri Abhishek Bhagotia, IAS, Commissioner of Taxes, Meghalaya, is appointed as Nodal Officer with immediate effect and until further orders to enable constitution of the State Level Screening Committee for Anti-profiteering under Goods and Services Tax, pursuant to communications from the GST Council Secretariat and notified by the Excise, Registration, Taxation & Stamps Department, Government of Meghalaya.

Exchange rate determination set for customs conversion rates affecting import and export valuation under Customs Act.
The Central Board of Excise and Customs prescribes specific rates of exchange for conversion of listed foreign currencies into Indian rupees to be applied for valuation of imported and exported goods, providing separate rates for imports and exports and annexing schedules that enumerate the currencies and corresponding conversion rates, and superseding an earlier board notification.

All industry duty drawback rates and per unit caps for exports effective 1 October 2017; procedural and exclusion rules set.
Notification establishes an All Industry Rates of Duty Drawback Schedule effective 1 October 2017 prescribing ad valorem or specific drawback rates and per unit caps aligned to Customs Tariff four digit headings; includes classification guidance, inclusions for packing, rules for project exports (1.5x tax invoice cap), exclusions for warehouse/advance authorisation/EOU/FTZ/SEZ exports, procedural eligibility under Drawback Rules, composite article declaration/verification, and special provisions for leather, textiles and gold/silver jewellery.

Duty drawback rules govern entitlement, rate fixation, provisional payments, documentation and recovery for exported goods.
These Rules provide a framework for allowance, determination, revision and recovery of drawback - rebate of customs and central excise duty on imported or excisable materials used in exported goods - including eligibility criteria and exclusions, methods for fixing and revising rates with regard to average input consumption and packing, procedural pathways for applications and provisional payments subject to bond or security, documentation and inspection powers, and recovery and supplementary-claim mechanisms where payments are erroneous or export proceeds are not realized.

Exemption for handicraft casual suppliers from registration subject to aggregate supply thresholds and compliance requirements.
Exemption is specified for casual taxable persons making taxable supplies of handicraft goods from registration under the Goa GST Act, 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 per Rule 138. The exemption applies to inter State handicraft supplies availing the referenced central notification and relies on the notification's HSN based definition of handicraft goods.

Tax deduction at source under GST: commencement set for specified public entities, deduction date to be notified after Council recommendation.
The Government appoints the 18th day of September, 2017 as the date on which sub section (1) of section 51 of the Goa GST Act becomes operative for specified public authorities, government established societies and public sector undertakings; however, the obligation of those persons to deduct tax from payments to suppliers of taxable goods or services will take effect from a subsequent date to be notified by the State Government on the Council's recommendation.

Late fee waiver for failure to file GSTR-3B; registered persons relieved of late fee for the specified return period.
Waiver of the late fee removes the late fee payable for failure to furnish FORM GSTR-3B for the relevant return period, applying to all registered persons who did not file that return by the due date; the waiver was issued by the State government on the Council's recommendation under the enabling statutory power and communicated by official notification.

Composition scheme option allows provisional registrants to opt in with specified filings and limits on transitional claims.
Provisional registrants may opt into the composition scheme by filing Form GST CMP-02 electronically to take effect from the prescribed date, on condition they furnish Form GST ITC-03 within the prescribed period; after furnishing ITC-03 they cannot submit Form GST TRAN-1. Registered persons who filed TRAN-1 within the permitted window may revise it once electronically within that window or any extension; e-way bill and form terminology changes and a quarterly Council performance reporting obligation are also prescribed.

TDS on supplies: specified government bodies and public undertakings required to deduct GST from suppliers when notified.
Appoints 18 September 2017 as the date on which sub section (1) of section 51 of the Maharashtra GST Act comes into force for specified persons-authorities or boards with majority government participation, societies established under the Societies Registration Act, and public sector undertakings-and provides that those persons shall be liable to deduct tax from payments made or credited to suppliers of taxable goods or services with effect from a commencement date to be notified subsequently on the Council's recommendation.

GST rate amendment adds corduroy fabrics to the state tax schedule, effective from late September.
Amendment to Notification No. 5/2017 State Tax (Rate) inserts a new serial entry in the rate Table adding corduroy fabrics as a taxable item, issued under the proviso to sub section (3) of section 54 of the Bihar Goods and Services Tax Act, 2017, and effective from 22nd September, 2017.

Tax exemption for intra state supply of heavy water and nuclear fuels to NPCIL from state GST liability.
The State exempts intra state supply of heavy water and nuclear fuels classified under the Customs Tariff from state goods and services tax when supplied by the national atomic energy department to the national nuclear power corporation, removing the state tax otherwise leviable under the state GST law on such supplies.

Genetically modified organism controls tightened, expanding export controls on genetic elements and related equipment under SCOMET amendments.
Amendment redefines SCOMET Category 2H as "Genetic Elements and Genetically modified Organisms", substituting 2H001 to control organisms or genetic elements containing genes specific to listed pathogens or toxins, or elements that endow or enhance pathogenicity, with technical notes on genetically modified organisms, genetic elements, recoverable nucleic acids and the definition of endow or enhance pathogenicity. It also expands the SCOMET glossary definition of "Military use" and implements multiple substitutions and insertions across SCOMET entries for equipment and components in chemical, biological, metallurgical, nuclear and electronics categories.

Brand name definition revised: expands registered and actionable-right categories, altering GST rate applicability for specified goods.
Amendments revise Schedule entries to substitute and insert tariff descriptions for various goods, define brand name and registered brand name, and prescribe that packers who voluntarily forego actionable claims in a brand must file an affidavit with the jurisdictional State tax commissioner and print an indelible bilingual declaration on each unit container. Annexure II lists indigenous handmade musical instruments relevant to the substituted Schedule entry, and the notification specifies an effective date for these changes.

Exemption for right to admission: admission services to FIFA U 17 World Cup events treated as nil rated under State GST.
Inserts a new table entry exempting from State GST the service by way of right to admission to events organised under the FIFA U-17 World Cup 2017, classifying such admission-right services as nil-rated for State tax under the State Tax (Rate) notification.

Exemption of intra State supply of heavy water and nuclear fuels from State GST following GST Council recommendation.
Exemption from State GST is granted for intra State supplies of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd., invoking section 11(1) of the Odisha Goods and Services Tax Act, 2017 on the recommendation of the GST Council, and covering the whole of the State tax leviable under section 9 of the Act with effect from publication in the Odisha Gazette.

GST exemption for admission rights to FIFA youth World Cup events granted by notification, making such services taxable at nil.
The Odisha GST notification amends the exemption table by inserting serial number 82 for services by way of the right to admission to events organised under the FIFA U-17 World Cup 2017, classified under Chapter 9996, and specifies a nil tax rate for those admission-right services.