Classification of Limited Liability Partnership as firm clarifies its treatment under the State GST notification and obligations.
The notification amends the Table entry for goods transport agency (GTA) by inserting the qualifying phrase "who has not paid state tax at the rate of 6%," restricting that entry to GTAs meeting the state tax non-payment condition. It also adds an Explanation that a "Limited Liability Partnership" formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the notification's purposes.

GST Rules amendment expands timelines, standardises ITC declaration, updates UIN registration and international payment procedures for suppliers.
The amendment extends the timeline in rule 3(4) to ninety days; permits UIN issuance after Ministry of External Affairs recommendation under rule 17; mandates electronic declaration of eligibility for input tax credit in FORM GST ITC-01 within thirty days under rule 40(b) subject to Chief Commissioner extensions; validates FORM GST PMT-06 challans for fifteen days and allows certain non-resident suppliers to use the Board's Electronic Accounting System and SWIFT for deposits when notified; requires appointment of officers not below Joint Commissioner to the Authority for Advance Ruling and substitutes FORM GST REG-13 with expanded fields and instructions for UIN applicants.

Electronic commerce operator liability: ECO made responsible for GST on housekeeping services supplied via its platform unless supplier is registered.
Inserts a clause making the electronic commerce operator (ECO) responsible for payment of GST on services by way of house keeping such as plumbing and carpentering when supplied through the ECO, except where the person supplying such service through the ECO is liable for registration under sub section (1) of section 22 of the Puducherry Goods and Services Tax Act.

Reverse charge for transport agency amended to apply where state tax not paid; LLP treated as a firm.
Amendment specifies that the reverse charge entry for a goods transport agency applies where the GTA "has not paid state tax at the rate of 6%", and inserts an explanation treating a Limited Liability Partnership as a partnership firm for the purposes of the notification.

GST exemption for FIFA event services and PDS commission transactions, with LLPs treated as partnership firms.
Inserts nil rated entries exempting services by and to FIFA related to FIFA U-17 events subject to certification by the Director (Sports), and exempting commission-based PDS sales by Fair Price Shops to Central and State/UT governments. Substitutes scheme names with Restructured Weather Based Crop Insurance Scheme (RWCIS) and Pradhan Mantri Fasal Bima Yojana (PMFBY). Adds an Explanation that a Limited Liability Partnership registered under the LLP Act, 2008 is to be treated as a partnership firm.

Puducherry reduces SGST on specified works contracts, textile job work, printing and allows GTA/motorcab option to pay 6%.
The notification amends the Puducherry GST rate table to prescribe concessional SGST rates for specified works contract categories, textile job work, certain printing services and planetarium admission, and introduces an elective mechanism allowing goods transport agencies and motorcab service providers to either forgo input tax credit or opt to pay state tax at 6%, with the option for GTA carrying prospective application to all its services.

Housekeeping services under GST - treated as notified services unless supplied through an e commerce operator requiring registration.
An amendment inserts a clause extending the notified services to include housekeeping services such as plumbing and carpentering, except where the supplier provides such services through an electronic commerce operator and is liable for registration under the Tamil Nadu GST registration provisions.

Limited Liability Partnership classification under GST amended; LLP treated as partnership firm for GST purposes.
The amendment qualifies the exemption entry for goods transport agency by excluding GTAs that have not paid state tax at the prescribed rate, and adds an Explanation treating a Limited Liability Partnership as a partnership firm for purposes of the notification; the changes amend Notification No.II(2)/CTR/532(d-16)/2017 and come into force on 22nd August 2017.

GST exemption for FIFA event services and PDS fair price shop services; LLPs treated as firms.
The notification expands nil-rated GST entries to cover services by and to FIFA and its subsidiaries for FIFA U-17 World Cup events (subject to Ministry of Youth Affairs and Sports certification), and services by Fair Price Shops to Central and State/UT governments under the Public Distribution System for sales against commission or margin; it updates insurance scheme names to RWCIS and PMFBY and provides that a Limited Liability Partnership shall be considered a partnership firm under the notification.

GST classification of works contracts and service supplies revised, altering rate options and input tax credit conditions.
The notification substitutes multiple Table entries to reclassify and restructure tax treatment of services under the Tamil Nadu GST Act: it reorganises composite supply of works contract into detailed sub-items covering government and public works, retains a residual construction category, amends classifications and alternate rate options for passenger motorcab services and renting where fuel cost is included, conditions GTA rate election on input tax credit status, and redefines printing, manufacturing and processing service entries; an insertion adds "planetarium" to entertainment services. The amendments are effective 22 August 2017.

GST exemption expanded for FIFA youth World Cup services and PDS Fair Price Shop commissions; LLPs treated as firms.
The notification inserts GST exemptions for services related to FIFA U-17 World Cup events, conditional on certification by the Director (Sports), and for services provided by Fair Price Shops under the Public Distribution System to Central and State Governments/Union territories for sale of essential commodities against commission or margin. It also replaces older scheme names with the Restructured Weather Based Crop Insurance Scheme and the Pradhan Mantri Fasal Bima Yojana, and clarifies that a Limited Liability Partnership registered under the LLP Act, 2008 is to be considered a partnership firm under the notification.

Housekeeping services excluded from notification unless supplied via electronic commerce operator requiring registration under state GST law.
The State Government inserts clause (iii) to the notification providing that services by way of house-keeping, such as plumbing and carpentering, fall within the notification's exclusion, except where those services are supplied through an electronic commerce operator and the supplier is liable for registration under sub-section (1) of section 22 of the Nagaland Goods and Services Tax Act.

GST rate amendments for specified services: conditional lower rate for transport and works contract categories.
Amendment revises Nagaland GST notification to reclassify and set differing tax rates for various composite supply of works contract categories, distinguishes construction services outside those categories, and adjusts GST treatment for motor cab transport, renting of motorcab and goods transport agency services with conditional lower rates when input tax credit is not taken and an alternative higher-rate option requiring uniform application. It also amends classifications for printing, manufacturing-on-others, textiles scope and inserts "planetarium" into an entertainment entry.

GST treatment of goods transport agencies: eligibility narrowed by central tax payment condition; LLPs expressly treated as firms.
Amendment inserts a condition limiting the notification's concession to goods transport agencies "who has not paid central tax at the rate of 6%", and adds an Explanation treating a Limited Liability Partnership as a partnership firm or firm for purposes of the notification.

Limited Liability Partnership treated as partnership firm; goods transport agency tax status clarified for unpaid state tax.
The State Government amends a prior notification to (i) qualify the Table entry for goods transport agency (GTA) to include GTAs who have not paid State tax at the prescribed rate, and (ii) add an Explanation clause declaring that a Limited Liability Partnership shall be considered a partnership firm for the notification's purposes.

E-commerce liability: housekeeping services supplied via platforms treated as taxable unless the supplier is registered under tax law.
Amendment adds clause (iii) to clarify that housekeeping services such as plumbing and carpentry supplied through electronic commerce operators are subject to the tax regime unless the supplier is separately liable for registration; supplier-level registration, not the use of an electronic commerce operator, determines tax liability.

GST exemptions for FIFA-related services and Public Distribution System supplies clarified; Limited Liability Partnerships treated as partnership firms.
Amendments add nil-rate entries for services related to the international football federation's tournament if certified by the Director (Sports); nil-rate entries for Fair Price Shops supplying essential commodities under the Public Distribution System to central or state governments for commission or margin; update crop insurance scheme names to the Restructured Weather Based Crop Insurance Scheme and Pradhan Mantri Fasal Bima Yojana; and clarify that a Limited Liability Partnership registered under the LLP Act is to be regarded as a partnership firm for the notification's purposes.

GST notification amendment extends filing deadlines, substitutes specified dates and sets an electronic credit ledger deadline.
Amendment substitutes later calendar dates in several entries of the earlier Madhya Pradesh GST notification's table and inserts the words "on or before 25th August, 2017" immediately after the words "electronic credit ledger" before the Explanation, thereby fixing a definitive deadline for electronic credit ledger compliance. The amendment is issued under Section 168 and the relevant rule and declares the notification effective from 21st August, 2017.

Composite supply of works contract reclassified under GST, with sectoral categories and conditional tax treatments for transport and GTA services.
Amendments revise the state GST notification to classify and tax specified composite supplies of works contract and construction services by reference to categories (government-supplied heritage and water infrastructure; public transport and urban housing schemes; railways and low-cost housing; post-harvest and mechanised handling), retain a residual construction category, and adjust tax rates. Transport entries for motorcab and goods transport agency services are modified to condition tax rates on input tax credit claims and permit GTA taxpayers to opt into a unified state tax rate. Manufacturing and printing service items and certain tariff classifications are also updated.

Electronic commerce operator liability extended to housekeeping services, requiring GST collection unless the supplier is liable to register.
The notification amendment inserts a clause making the electronic commerce operator responsible for payment of GST on housekeeping services such as plumbing and carpentering when supplied through the operator, while excluding cases where the person supplying the service through the electronic commerce operator is independently liable for registration under the Act.