Reverse charge for goods transport agency services clarified to apply where the specified state tax has not been paid; LLPs treated as firms.
The notification amendment conditions the entry for goods transport agency services by inserting that the GTA "who has not paid state tax at the rate of 6%" in respect of transportation is covered, thereby modifying reverse charge applicability; additionally, the Explanation is expanded to state that a Limited Liability Partnership shall be considered a partnership firm for the purposes of the notification.

GST exemptions expanded to include FIFA youth football services, PDS fair price shops, restructured crop insurance, and LLPs.
The notification amends GST exemptions by adding FIFA-related services for the FIFA U-17 World Cup (subject to ministry certification), exempting Fair Price Shop services to Central and State Governments under PDS when remunerated by commission or margin, substituting scheme names with RWCIS and PMFBY for crop insurance references, and specifying that a Limited Liability Partnership registered under the LLP Act, 2008 is to be treated as a partnership firm.

Reduced SGST rates permit GTA and motorcab providers to claim full input tax credit or elect to pay a reduced state tax rate.
Amendments revise SGST entries to reclassify and set differential state tax treatment for specified works contracts, introduce a conditional election for GTA and motorcab services to claim full input tax credit or instead pay a reduced state tax rate (with the election binding for all GTA services thereafter), and substitute entries affecting printing, manufacturing on others' goods, and certain textile products.

Compliance deadline amendment updates statutory filing dates and adds an electronic credit ledger deadline, effective retrospectively.
The notification amends a prior Puducherry GST notification by substituting several calendar dates-replacing multiple "20th August, 2017" entries with "25th August, 2017" and one "21st day of August, 2017" with "26th day of August, 2017"-and by inserting "on or before 25th August, 2017" after "electronic credit ledger"; the amendment is deemed effective from 21st August, 2017.

Corrigendum to state GST rate schedules updates tariff classifications and product descriptions affecting tax rate applicability.
Corrigendum effects targeted amendments to the State GST rate notification by correcting tariff headings, product descriptions and schedule entries to align taxable items with intended classifications. It substitutes HS codes, expands or narrows product descriptions (including insertion of photovoltaic cells and desiccated coconuts, specification of dates, and re labelling of optical fibre items) and adjusts serial references and heading cross references to ensure internal consistency of the rate schedules.

Correction to State Tax Rate Schedule expands tariff entries to include additional headings in two serial entries.
Corrigendum to Notification No. 2/2017-State Tax (Rate) amends the Schedule by replacing in S.No.59, column (2) "9" with "7, 9 or 10" and in S.No.102, column (2) "2302" with "2301 , 2302".

GSTR-3B filing deadline: specific classes must meet prescribed payment and TRAN 1 filing conditions before submitting returns.
The notification prescribes deadlines and conditions for furnishing FORM GSTR-3B for July 2017: certain input-tax-credit entitled persons who opt to file FORM GST TRAN-1 must compute and deposit tax in cash by an earlier deadline, file TRAN-1 before GSTR-3B, and pay any excess tax shown in GSTR-3B in cash with interest; others have specified return deadlines. All liabilities in GSTR-3B are to be discharged by debiting the electronic cash or electronic credit ledger, subject to statutory payment provisions. Definitions of "registered person" and "tax payable under the Act" are provided and the order takes effect on publication in the Official Gazette.

Amendment to notification updates compliance dates and prescribes a deadline for use of the electronic credit ledger.
Amendment to Notification No.73/ST-2 substitutes specified dates in the notification table for Sl. Nos. 1, 2 (items (i) and (iii)) and 3, and inserts the words "on or before 25th August, 2017" after "electronic credit ledger" in paragraph 2; the notification takes effect from publication in the Official Gazette under sub rule (5) of Rule 61 of the Haryana GST Rules, 2017.

House-keeping services via electronic commerce operator attract operator-level tax unless the supplier is liable for registration.
Amendment adds that services by way of house-keeping, such as plumbing and carpentering, supplied through an electronic commerce operator are subject to the notification's tax mechanism applicable to supplies via such operators, except where the person supplying the service through the electronic commerce operator is independently liable for registration under the applicable registration provisions.

Reverse charge applicability limited to goods transport agencies not having paid the applicable state tax; LLPs treated as partnership firms.
Amendment modifies the GTA entry to apply to GTAs "who has not paid state tax at the rate of" the applicable state tax, linking reverse charge applicability to non-payment; and inserts an Explanation treating a Limited Liability Partnership as a partnership firm for the purposes of the notification.

Tax exemption expanded to include FIFA event services and PDS fair price shop services, subject to certification and conditions.
Amendments under Section 11(1) amend Notification No.47/ST-2 to add nil-rate exemptions for FIFA-related services for the FIFA U-17 World Cup 2017 (subject to Director (Sports) certification) and for Fair Price Shop services to Central and State Governments under the PDS (Headings 9961/9962) where consideration is commission or margin; they also update agricultural scheme nomenclature to RWCIS and PMFBY and clarify that a Limited Liability Partnership is to be treated as a partnership firm.

Composite supply of works contract: tax classifications amended; motorcab, GTA, printing and housing-related services updated.
The notification amends the Haryana GST rate table by substituting entries that reclassify various composite supply of works contract categories (covering monuments, irrigation, pipelines, roads, urban housing schemes, pollution control, railways, single residential units, low cost houses, post harvest storage and mechanised handling) and separates construction services not covered above. It revises tax treatment for motorcab passenger transport and renting where fuel is included, and for goods transport agency services, linking concessional tax options to the non availability of input tax credit and requiring uniform application if opted. Printing and manufacturing service entries are also revised, and "planetarium" is added to a venue entry.

GST exemptions for FIFA-related services and PDS commission services introduced, with LLPs treated as partnership firms under GST.
The notification inserts nil-rate exemptions for FIFA-related services linked to FIFA U-17 World Cup 2017 (subject to certification), and for services by Fair Price Shops to Central and State Governments under the Public Distribution System against commission or margin. It substitutes revised names for agricultural insurance schemes-Restructured Weather Based Crop Insurance Scheme (RWCIS) and Pradhan Mantri Fasal Bima Yojana (PMFBY)-and clarifies that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008, is to be treated as a partnership firm. The amendments are effective from Gazette publication.

GST rate amendment: tractor parts added to reduced-rate schedule, altering tariff classifications and effective on publication.
Amendment to the State GST notification inserts specific tariff entries for a range of tractor components-including tyres, tubes, agricultural diesel engines, hydraulic pumps, bumpers, brake assemblies, gear boxes, transaxles, road wheels, radiator and cooling assemblies, silencers, clutch and steering assemblies, hydraulic parts, and body components-mapping each to commodity codes and bringing them into the designated rate schedule, effective from publication in the Official Gazette.

GST rate applicability for goods transport agency clarified, specifying liability when state tax has not been paid.
Amendment inserts into the notification's Table that a goods transport agency (GTA) "has not paid state tax at the rate of 6%" for the first serial entry, and adds an Explanation treating a Limited Liability Partnership formed under the Limited Liability Partnership Act as a partnership firm or firm for the purposes of the notification.

Electronic commerce operator liability: housekeeping services via platforms are covered by the rate notification unless supplier is separately registerable.
The notification inserts clause (iii) to include housekeeping services, such as plumbing and carpentering, in the rate notification, except where the person supplying such service through an electronic commerce operator is liable for registration under the Gujarat GST Act; the amendment is made under the powers of sub section (5) of section 9 and modifies Notification No.17/2017 dated 30th June, 2017.

Electronic commerce operator liability for tax on intra State housekeeping services, with exception where supplier must register.
The notification inserts a clause making services by way of housekeeping, such as plumbing and carpentering, subject to tax payment by the electronic commerce operator for intra State supplies, except where the person supplying such service through an electronic commerce operator is liable for registration under the State GST registration provisions.

Housekeeping services inclusion: e commerce operator payment responsibility excludes suppliers already liable for GST registration.
Amendment inserts a clause adding housekeeping services such as plumbing and carpentering to the State Tax (Rate) notification, except where the person supplying such service through an electronic commerce operator is liable for registration under the GST registration provision, thereby clarifying when an electronic commerce operator's payment responsibility applies.

Housekeeping services now specially covered under GST notification, except when supplied via e commerce by registrable suppliers.
The notification amends Notification No. 17/2017-State Tax (Rate) by inserting a clause covering services by way of house-keeping, such as plumbing and carpentering, as specified services under the notification, except where such services are supplied through an electronic commerce operator by a person who is liable to be registered under sub-section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017.

Housekeeping services clarified: providers supplying via e-commerce operators may be required to obtain registration under section 22.
The notification inserts a new clause providing that services by way of house-keeping, such as plumbing and carpentering, are specified in the rate notification but that this specification does not apply where the person supplying such service through an electronic commerce operator is liable for registration under sub-section (1) of section 22 of the Sikkim Goods and Services Tax Act, 2017.