IGST rate revision lets specified works contracts and transport providers opt for full input tax credit and tax choice.
Amendment to IGST Notification No. 8/2017 substitutes multiple rate entries to reduce IGST on specified composite works contracts and defined printing and job-work services, while preserving a higher rate for other construction and manufacturing services. Transport entries for motorcab renting/transport and goods transport agency services allow suppliers either to charge a lower rate provided they have not availed input tax credit, or to opt to avail full input tax credit and discharge IGST at an alternative rate, with a GTA that opts being required to apply that option uniformly to all its GTA supplies.

GST rate amendments reclassify works contracts and set tax treatment for passenger and goods transport services.
The notification substitutes table entries to reclassify composite supplies of works contracts (enumerating eligible projects such as historical monuments, irrigation works, roads, urban renewal and housing mission projects, railways, single residential units, low-cost houses, post-harvest storage and mechanised grain handling) and retains a residual construction services category. It revises concessional entries for passenger transport by motorcab, renting of motorcab (where fuel cost is included), and services of goods transport agencies, conditioning concessional State tax treatment on non-availability of input tax credit and providing an option-binding rule for GTAs opting for the lower rate.

Tax exemption for FIFA-related event services enables nil state tax; fair price shop PDS services also exempt.
The notification amends the State Tax (Rate) schedule to introduce nil-rated services: services by and to the international football federation related to the FIFA U-17 World Cup, conditional on certification by the Director (Sports); and services by Fair Price Shops to Central and State Governments under the Public Distribution System when remunerated by commission or margin. It also substitutes updated names for crop insurance schemes in the schedule and clarifies that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm for the notification's purposes.

Housekeeping services classification clarified: plumbing and carpentry included, except where e commerce supplied services require CGST registration.
Amendment inserts clause (iii) into Notification No. 17/2017 State Tax (Rate) to include services by way of housekeeping such as plumbing and carpentering, subject to an exception where such services are supplied through an electronic commerce operator and the supplier is liable for registration under the Central Goods and Services Tax law.

Housekeeping services including plumbing and carpentry now specified for GST treatment, with e-commerce supplied services subject to registration rules.
Amendment inserts a clause classifying services by way of housekeeping, such as plumbing and carpentering, as specified services under the notification, except where the person supplying such services through an electronic commerce operator is liable for registration under the Act; the amendment takes effect immediately.

GST treatment of goods transport agency clarified; LLP recognised as partnership for firm-specific GST provisions.
The notification amends the GTA entry to apply specifically to GTAs "who has not paid State tax at the rate of 6%," and adds that a Limited Liability Partnership shall be considered as a partnership firm or a firm; the amendments take effect immediately under the West Bengal Goods and Services Tax Act, 2017.

GST exemption for FIFA-related event services and PDS commissions instituted, subject to sports ministry certification and classification updates.
The notification inserts zero-rated entries for services by and to FIFA related to the FIFA U-17 World Cup 2017 subject to certification by the Director (Sports), and for services by Fair Price Shops to Central and State Governments under the Public Distribution System when consideration is in the form of commission or margin; it also renames certain crop insurance schemes and provides that a Limited Liability Partnership registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the notification's purposes.

GST rate amendments redefine works contract and transport service classifications with conditional input tax credit treatment.
The notification amends the State GST rate Table by substituting entries that reclassify and specify tax treatment for categories of composite works contracts, transport services including motor cab renting and goods transport agency services, and printing/manufacturing services. Each substituted entry sets the applicable State tax rate and, where applicable, conditions that input tax credit on goods and services used must not have been taken, and allows GTA suppliers an irrevocable option to adopt a specified rate for all their GTA services.

Deadline extension for electronic credit ledger submissions shifts to a later date under GST notification amendments.
Amendment substitutes later dates for specified earlier dates in table entries and items of a prior GST notification and inserts the phrase on or before 25th August, 2017 after the reference to the electronic credit ledger; the notification is deemed to have come into force from 21.8.2017.

Extension of time limit for filing GSTR-3B: amended notification postpones deadlines and fixes electronic credit ledger deadline.
The notification amends a prior Karnataka SGST notification to substitute later filing dates for specified table items and inserts a requirement that entries into the electronic credit ledger be made on or before the newly prescribed date; the amendments are issued under the Rule-making powers of the Karnataka GST Rules and Act and take effect from 22nd August 2017.

Filing deadline extension for GSTR-3B July returns replaces earlier deadlines and mandates new submission dates.
Extension of the statutory filing timeline for return in FORM GSTR-3B for the month of July, 2017 by substituting later submission dates in specified table entries of the earlier notification and by inserting an obligation to update the electronic credit ledger on or before the newly specified date. The amendments take effect upon publication in the Official Gazette.

Notification date amendments revise GST compliance deadlines and add an "on or before" cut off, operative from commencement.
The notification amends Notification No. 23/2017 State Tax by substituting later dates for specified entries in the operative table (affecting Sr. No. 1, Sr. No. 2 items and Sr. No. 3) and by inserting the words "on or before" before the Explanation in respect of the electronic credit ledger, thereby specifying the deadline for that ledger. These amendments operate from the notification's stated commencement date.

Appointment of tax officers: VAT-era officers re-designated to corresponding GST titles, with pay scales unchanged.
Section 3 appointments re-designate officers functioning under the Telangana Value Added Tax Act, 2005 into corresponding officers under the Telangana Goods and Services Tax Act, 2017 by listing mapped VAT-era titles to new GST-era designations; the notification preserves existing pay scales and states the effective commencement date for the re-designations.

GST notification amendment updates compliance deadlines and inserts an explicit deadline for electronic credit ledger entries.
The Commissioner, under the Rajasthan Goods and Services Tax Rules, 2017, amends a prior notification by substituting revised dates in multiple table entries (Sl. Nos. 1, 2 and 3) and by inserting "on or before 25th August, 2017" after the words "electronic credit ledger" in paragraph 2; the notification is effective immediately.

Extension of filing deadline for GSTR-3B compliance; specified dates shifted and ledger entry deadline clarified.
The Chief Commissioner amends a prior GSTR-3B notification by substituting later calendar dates in multiple table entries and inserting the words "on or before 25th August, 2017" before the Explanation in paragraph 2 to fix the deadline for entries in the electronic credit ledger; the amendment takes effect upon publication in the Official Gazette.

Filing Return in Form GSTR-3B: statutory deadlines amended and electronic credit ledger submission deadline specified.
The notification amends the schedule for filing Return in Form GSTR-3B by substituting specified earlier dates with later dates across SI. Nos. 1-3 and items in SI. No. 2, and inserts the phrase "on or before 25th August, 2017" after "electronic credit ledger" in paragraph 2 before the Explanation; the amendment is effective from 21 August 2017.

Deposit balance limit excluded for government grants, welfare benefits and procurement payments, altering record maintenance rules.
The Third Amendment Rules, 2017 insert a proviso to rule 2(1)(fb)(iii) of the Prevention of Money laundering (Maintenance of Records) Rules, 2005 excluding the prescribed balance limit when deposits are made through government grants, welfare benefits, or payments against procurements. The amendment takes effect on publication in the Official Gazette and thus narrowcasts the applicability of the balance-limit criterion for record maintenance in those specific circumstances.

Extension of GST filing and payment deadlines shifts specified return and electronic ledger cut offs to later calendar dates.
Amendment to Notification No. 23/2017 State Tax substitutes later calendar dates in specified table entries and inserts the clause "on or before 25th August, 2017" before the Explanation concerning the electronic credit ledger, effecting only temporal adjustments to certain GST filing and payment cut offs.

GSTR-3B filing deadline extended for July returns to later August dates, providing compliance relief to taxpayers.
Amendment substitutes specified earlier due dates for filing FORM GSTR-3B for July 2017 with later August dates, moving several deadlines from the twentieth to the twenty-fifth day of August and one from the twenty-first to the twenty-sixth. It further inserts that actions concerning the electronic credit ledger must be completed on or before the twenty-fifth day of August, 2017. The notification is effective from publication in the Official Gazette under the enabling GST provisions.

Import restriction for Urad/Moong: revised policy imposes an annual quota and controls subject to notified procedure.
Import policy for Vigna mungo and Vigna radiata beans is revised from free to restricted under the relevant EXIM code. Imports of Urad/Moong are subject to a Policy Condition imposing an annual quota administered by a notified procedure, with the restriction not affecting Government import commitments under bilateral or regional agreements or MOUs.