Government construction services reclassified to distinguish non commercial, educational/clinical/cultural and residential works.
Amendment redefines services provided to government entities by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration, distinguishing (a) civil structures or original works for predominantly non-commercial use, (b) structures for educational, clinical or art and cultural establishments, and (c) residential complexes predominantly for self-use or employees, and creates a residual category for other construction services.

GST rate reduction on specified works contract services to government for non commercial, educational, clinical, cultural and residential works.
Revises the State Tax (Rate) Table by substituting item (vi) under serial number 3 to define works contract services eligible for a reduced Manipur GST rate when supplied to government entities. The substituted item covers construction-related activities on civil structures for non-commercial use, structures for educational, clinical or art and cultural purposes, and residential complexes for self-use or employee use, while other construction services are treated separately.

GST rate amendments reclassify goods and impose brand related affidavit and labelling requirements for unit packaged products.
Amendments modify multiple State GST schedules by inserting, substituting and omitting tariff entries and descriptions to reclassify specified goods across tax slabs; expand the unit container brand condition to include goods bearing either a registered brand name or a brand name with an actionable claim or enforceable right (subject to Annexure conditions); define brand name and registered brand name; and require an affidavit and labelling where a person voluntarily forgoes actionable claims or enforceable rights on a brand name.

State tax exemption for intra state supply of heavy water and nuclear fuels to national nuclear power corporation.
Exempts from State tax the intra state supply of heavy water and nuclear fuels classified under the Customs Tariff when supplied by the Department of Atomic Energy to the national nuclear power corporation, applying to the whole of the State tax leviable under the Gujarat Goods and Services Tax Act pursuant to a finance department notification issued on the recommendations of the Council.

Tax exemption for intra state supply of heavy water and nuclear fuels by a government atomic department to national nuclear utility applies under State GST.
Exempts intra state supply of heavy water and nuclear fuels in Chapter 28 to State GST when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, under the Bihar Goods and Services Tax Act, 2017, relieving the whole of the State tax leviable thereon; notification identifies its commencement date and is issued as Notification No. 26/2017 State Tax (Rate).

Exemption of heavy water and nuclear fuel supplies by Department of Atomic Energy to NPCIL from state GST.
Exemption of intra-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from state tax under the Sikkim GST framework; the notification designates goods by Customs Tariff chapter and relieves such intra-state supplies from state tax levied under section 9.

Exemption for intra-state supply of heavy water and nuclear fuels: state GST relief applied to specified classified goods.
Exemption 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 from the State component of goods and services tax, covering goods classified in Chapter 28 of the First Schedule to the Customs Tariff Act.

Exemption of intra-state heavy water and nuclear fuel supplies from Union Territory GST to support nuclear power operations.
Exempts intra-state supply of heavy water and nuclear fuels from the Union Territory tax where such supplies, falling in Chapter 28 of the Customs Tariff, are made by the government atomic energy department to a nuclear power operator, removing the whole of the Union Territory tax levied under the Union Territory Goods and Services Tax framework on grounds of public interest.

Exemption of inter-state supply of heavy water and nuclear fuels from integrated GST to Nuclear Power Corporation granted.
Exempts inter-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 integrated tax leviable thereon, on the Central Government's exercise of statutory power and on the Council's recommendation in the public interest.

CGST exemption for intra state supplies of heavy water and nuclear fuel enables tax relief for specified departmental transfers.
Exempts intra state supply of heavy water and nuclear fuels from the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the central tax leviable under the central tax charging provision of the Act, based on tariff classification in Chapter 28 and pursuant to the Central Government's statutory power exercised in public interest on Council recommendations.

GST rate for admission to FIFA U-17 World Cup events set nil, exempting state tax on event admissions.
A new table entry (serial 82) inserting Chapter 9996 for services by way of right to admission to events organized under the FIFA U-17 World Cup 2017 prescribes a nil state tax rate for those admission services; the amendment to Notification No.12/2017-State Tax (Rate) is made under section 11(1) of the Bihar GST Act and is effective from 21st September, 2017.

GST exemption for admission to FIFA World Cup events grants nil state tax on admission services under amended notification.
The Government of Gujarat inserted a new tariff entry under Chapter 9996 exempting services by way of right to admission to events organised under the FIFA U-17 World Cup 2017, prescribing a nil state tax rate for those admission services as an amendment to the existing GST rate notification.

GST exemption for admission rights to FIFA U-17 World Cup events established, attracting nil state tax under the amended rate notification.
Amendment to the State Tax (Rate) notification adds serial 82, Chapter 9996, providing that services by way of right to admission to the events organised under FIFA U-17 World Cup 2017 are shown with Nil state tax and Nil in the corresponding rate column, effected under section 11(1) of the Sikkim Goods and Services Tax Act, 2017 on the Council's recommendation.

Tax exemption for admission rights to FIFA youth World Cup events establishes nil tax on event ticket services.
Amendment inserts a new serial entry exempting the right to admission to events organised under the FIFA U-17 World Cup 2017 by specifying a nil tax rate for those admission services in Notification No. FD 48 CSL 2017 (12/2017), effected under the Karnataka GST Act on recommendation of the Council and issued by the Finance Department.

Tax exemption for admission rights to FIFA youth World Cup events granted by amendment to GST rates.
The Central Government, under section 11(1) of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, amends Notification No.12/2017-Central Tax (Rate) by inserting serial 82, Chapter 9996, to exempt services by way of right to admission to events organised under FIFA U-17 World Cup 2017 from central tax (Nil rate).

Exemption for admission rights removes IGST on tickets for FIFA U-17 World Cup events under amended IGST rate notification.
Inserts a new entry (serial 85, Chapter 9996) in the IGST rate notification to provide nil IGST on services by way of right to admission to events organised under the FIFA U-17 World Cup 2017, thereby exempting admission/ticketing services for that tournament.

Exemption for event admission: right to admission for FIFA U-17 World Cup 2017 made nil-rated under UTGST.
Amendment to Notification No.12/2017 adds an entry exempting services by way of right to admission to events organised under FIFA U-17 World Cup 2017, prescribing nil UTGST treatment and inserting the entry after serial number 81 in the rate table, thereby treating such admission services as nil-rated under the Union Territory GST rate schedule.

Government construction services classification revised, affecting applicable GST rates and introducing a residual construction category.
The notification substitutes the Table entry for construction and related services provided to government entities, defining qualifying works for a reduced rate as civil structures for non-commercial use, structures for educational, clinical or cultural purposes, and residential complexes for self-use or employees, and adds a residual category for construction services not covered by those specified subcategories.

Construction services to government for non commercial, educational, clinical, cultural or residential self use receive amended SGST classification.
The notification amends SGST rate entries to define construction services supplied to government entities and to classify three specific categories: original civil works meant predominantly for non commercial use; structures used predominantly as educational, clinical, or art/cultural establishments; and residential complexes for predominant self use or use by specified persons, with a residual clause covering other construction services.

GST rate on works contract services revised for specified government, educational, clinical, cultural and residential structures under Karnataka notification
Substitutes entries at serial number 3 of Notification No. 11/2017 to (i) define item (vi) as works contract services supplied to government or governmental authorities for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified civil structures, educational, clinical, art or cultural establishments, and residential complexes as per Schedule III; and (ii) define item (vii) as construction services not covered by items (i)-(vi), thereby altering the KGST table classification and applicable rates for these categories.