Scope of exemption clarified: transport-of-goods services within India excluded non-transport services from the item's coverage.
An explanatory proviso is inserted in item (vi) to confine the item's application to services provided by way of the transport of goods from a place in India to another place in India, excluding other services; the pre-existing Explanation is renumbered as Explanation 1 and the amendment takes effect from the notification's commencement date.

Scope clarification of service-item: excludes services except transport of goods between places in India, altering notification application.
Inserts Explanation 2 in item (vi) of the Table to Notification No.11/2017-State Tax (Rate), providing that nothing in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India; the existing Explanation is renumbered as Explanation 1; amendment takes effect from the first day of January following publication.

Reverse Charge Mechanism expanded to cover specified banking, correspondent and security services, with exclusions for certain government registrations.
Specifies additional services subject to the Reverse Charge Mechanism: services by business facilitators to banking companies; services by agents of business correspondents to business correspondents; and security services (supply of security personnel) provided to registered persons in the taxable territory. Inserts a proviso excluding goods transport agency services of road carriage to certain government entities that registered only for tax deduction purpose. Extends application of the notification to Parliament and State Legislatures where it applies to Central and State Governments.

Clarification of notification scope: exclusion for services other than transport of goods within India takes effect.
The government inserts Explanation 2 in the Table against serial number 9, item (vi) of the principal rate notification, providing that "Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India." The pre-existing Explanation is renumbered as Explanation 1, and the amendment is notified to take effect from the stated commencement date under the exercise of rulemaking powers.

Scope of notification clarified: exclusion for services other than transport of goods within India narrows applicability of the item.
An explanatory provision is inserted into item (vi) in the Table to Notification No. 11/2017 - State Tax (Rate), clarifying that the item shall not apply to supply of a service other than by way of transport of goods from a place in India to another place in India; the existing explanation is renumbered as Explanation 1 and the amendment takes effect from the commencement date specified in the notification.

Scope of UTGST item narrowed: non transport services are excluded from the item's application under the notification amendment.
Inserts Explanation 2 into item (vi), serial number 9 of Notification No. 11/2017 clarifying that the item shall not apply to any supply of a service other than by way of transport of goods from a place in India to another place in India, and directs that the existing Explanation be renumbered as Explanation 1.

Reverse Charge Mechanism expanded to include business facilitator, business correspondent agent and security services with specified exceptions.
Amendment expands the scope of services subject to the Reverse Charge Mechanism by excluding goods transport agency services to entities registered solely for tax-deduction purposes and by adding reverse-charge entries for business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security services provided to registered persons, with specified carve-outs including entities registered solely for tax-deduction and persons under the composition/turnover-based tax scheme; provisions applicable to governments also apply to Parliament and State Legislatures. Effective 1 January 2019.

GSTR-3B filing extension for newly migrated taxpayers; filing window widened to include returns up to February next year.
Amendments to earlier state notifications extend the covered return period for newly migrated taxpayers from July 2017-November 2018 to July 2017-February next year and move the final filing date for Form GSTR-3B from the end of December to the end of March next year, thereby extending the compliance window for filing GSTR-3B under the amended notifications.

GST exemption for government entities limited to tax-deduction registrations excludes certain GTA and security services from tax entries.
The notification amends Tripura's SGST rate schedule to exempt GTA services to government departments, local authorities, and governmental agencies when those recipients are registered only for tax deduction under section 51 and not for making taxable supplies. It inserts new entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, with specified exclusions for government entities registered solely for tax deduction and for composition taxpayers. The notification further provides that provisions applicable to governments also apply to Parliament and State Legislatures.

Tax applicability on specified services clarified: BF, BC agents and security services included; registration-only deductors excluded.
The notification amends the SGST rate schedule by (i) inserting a proviso that excludes goods transport agency services provided to government departments, local authorities or governmental agencies that are registered solely for tax deduction under section 51; (ii) adding entries covering services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons subject to exceptions including recipients registered only for deduction under section 51 and taxpayers under section 10; and (iii) extending application to Parliament and State Legislatures. The amendments commence on 1 January 2019.

GST exclusion for services by goods transport agencies to government bodies clarified, and new taxable service entries added.
The notification amends the Gujarat State Tax (Rate) schedule by excluding from the goods transport agency entry services to government departments, local authorities or governmental agencies that registered solely for tax deduction purposes; inserting entries for services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons with specified exclusions including composition taxpayers; and clarifying that provisions applicable to Central and State Governments also apply to Parliament and State Legislatures. Effective date: 1 January 2019.

IGST exemption for specified services extends to certain government-registered recipients, PMJDY banking services and rehabilitation professionals.
The notification amends the IGST rate schedule to exempt goods transport agency services to certain government and governmental agencies registered solely for tax deduction, banking services to PMJDY Basic Savings Bank Deposit account holders, and rehabilitation services by recognised professionals at specified public and registered entities; it also updates schedule entries, expands PSU-related language to include banking companies, and inserts a definition of financial institution aligned to the Reserve Bank of India Act.

Exclusion of GST liability where government bodies register solely for tax deduction, altering treatment of transport and security services.
The notification amends the State Tax (Rate) framework by excluding from the goods transport agency entry any services provided to government departments, local authorities, or governmental agencies that are registered solely for tax deduction rather than taxable supplies; by inserting entries covering business facilitator services to banking companies, agent-of-business-correspondent services to business correspondents, and security personnel services to registered persons (with exclusions for government entities registered only for tax deduction and for composition taxpayers); and by extending provisions applicable to governments to Parliament and State Legislatures.

Goods and Services Tax: exemption limits for transport and security services to government-registered entities clarified.
The amendment narrows exemptions by providing that services by a goods transport agency are not exempt when supplied to government departments, local authorities or governmental agencies that have registered only to deduct tax under section 51 and not to make taxable supplies. It adds taxable-service entries for business facilitators to banks, agents of business correspondents to business correspondents, and security personnel services to registered persons, with provisos excluding government entities registered solely for deduction under section 51 and persons paying tax under section 10. Provisions applicable to Central and State Governments extend to Parliament and State Legislatures.

Reverse charge mechanism expanded to include business facilitator, business correspondent agent and security services with exclusions.
Specifies additional services subject to the Reverse Charge Mechanism: services by business facilitators to banking companies, agents of business correspondents to business correspondents, and supply of security personnel to registered persons, while excluding goods transport agency services to certain governmental recipients who registered only for tax deduction under section 51; clarifies that provisions applicable to Central and State Governments also apply to Parliament and State Legislatures, with the amendments effective from the first day of January, 2019.

Reverse charge mechanism expanded to include specified financial and security services, with exclusions for certain government registrations.
Amends Notification No.13/2017 to add specified services under reverse charge: business facilitator services to banking companies; agents of business correspondents to business correspondents; and security services supplied to registered persons, with exclusions for Departments/Establishments, local authorities, and governmental agencies registered only for tax deduction under section 51 and for persons under the composition scheme. Clarifies that provisions applying to Central and State Governments also apply to Parliament and State Legislatures. Effective 1 January 2019.

Extension of GSTR-3B filing deadline for newly migrated taxpayers, amending prior notifications to allow additional compliance time.
Extends the filing due date for FORM GSTR-3B for taxpayers who migrated under the specified migration notification by substituting the originally prescribed covered months and final due date in the provisos of two earlier state tax notifications, thereby granting additional time for compliance with monthly return obligations.

GST exemption for specified government and welfare services expands coverage to certain transport, banking and rehabilitation services.
The notification inserts new SGST exemptions for: services by goods transport agencies conveying goods to government departments, local authorities or governmental agencies registered solely for tax deduction under section 51; banking services to Basic Savings Bank Deposit account holders under the national financial inclusion scheme; and rehabilitation professionals recognised under the Rehabilitation Council of India Act when providing rehabilitation, therapy or counselling at specified medical, educational, government or registered charitable establishments. It also amends certain headings and serial entries, adds a definition of "financial institution" by reference to the Reserve Bank of India Act, and makes the changes effective from the first day of January following publication.

GST exemption for specified government transport, PMJDY bank services and recognised rehabilitation services comes into force.
Amendment adds zero-rated/exempt entries exempting goods transport agency services to government and registered entities (Heading 9965/9967), banking services to PMJDY BSBD account holders (Heading 9971), and rehabilitation professionals' services at specified public or registered institutions (Heading 9993); it also amends wording to include banking companies, substitutes certain headings, omits a serial entry, and inserts a definition of "financial institution" as per the Reserve Bank of India Act.

GST exemptions expanded to cover specified government-registered recipients, PMJDY banking services, and rehabilitation services.
Amendments add exempt entries for goods transport agency services supplied to governmental entities registered solely for tax deduction, services by banking companies to BSBD account holders under PMJDY, and services by Rehabilitation Council-recognised professionals at prescribed establishments; they also alter certain table entries, omit one serial number, and insert a definition treating financial institution as defined in clause (c) of section 45 I of the Reserve Bank of India Act. The notification comes into force on the first day of January, 2019.