Late fee waiver for FORM GSTR-4 filers who submit delayed quarterly returns within a specified compliance window.
The amendment waives the late fee under section 47 for registered persons who failed to furnish returns in FORM GSTR-4 for the quarters July 2017 to September 2018, provided those returns are filed within the prescribed compliance window inserted into Notification No. 20/2017.

IGST Rate Amendments: revised service classifications, added renewable energy construction services and specified definitions altering integrated tax applicability.
Amendments to Notification No. 8/2017 revise IGST service classifications and rates, substitute and insert table entries for specific services, and add new serial entries for construction and technical services related to renewable and alternative energy, waste to energy and ocean/tidal devices. Explanations now define "specified organisation" and "goods carriage" and impose an input tax credit condition for certain pilgrimage air transport services. The notification alters rates for select cinema admissions, leasing/renting treatments, and insurance of goods carriage, and comes into force on the stated commencement date.

Service exemptions under GST updated to include specified government-facing transport, PMJDY banking, and rehabilitation services.
Amends the Central GST rate notification to insert nil-rated entries for (i) goods transport agency services to government or local authorities registered solely for tax deduction under Section 51, (ii) banking services to Basic Saving Bank Deposit account holders under PMJDY, and (iii) rehabilitation professionals' services at specified institutions; adds a definition of financial institution per the Reserve Bank of India Act; modifies, substitutes and omits certain schedule entries. The notification is effective from the first day of January, 2019.

Nil-rated GST services expanded to include certain government-registered transport, PMJDY banking and rehabilitation professional services.
The notification inserts nil-rated entries into the Bihar SGST rate schedule for goods transport agency services when supplied to government departments, local authorities or governmental agencies registered solely for tax deduction, for banking services to Basic Savings Bank Deposit account holders under PMJDY, and for rehabilitation professionals recognised under the Rehabilitation Council of India Act when supplied at specified public or registered entities; it also amends certain headings, omits a serial entry and adds a definition of "financial institution" aligned with the Reserve Bank of India Act, effective from the stated commencement date.

GST exemption for specified transport, banking and rehabilitation services enacted, with definitional and heading amendments taking effect as notified.
The notification inserts Nil-rated exemption entries for: goods transport agency services to certain government or registered entities; banking company services to Basic Savings Bank Deposit account holders under the national financial inclusion scheme; and rehabilitation professionals' services at specified institutions; it also amends specified service headings, omits one serial entry, inserts a definition of financial institution, and prescribes the commencement date.

Exemptions for specified services extend nil-rate treatment to select government-related transport, banking and rehabilitation services from notification amendment.
The amendment inserts targeted nil-rate exemptions for specified services: goods transport agency services to government entities registered only for tax deduction at source; banking services to Basic Saving Bank Deposit account holders under PMJDY; and rehabilitation, therapy or counselling services by recognised professionals at certain public and registered institutions. It also adds a definition aligning "financial institution" with the Reserve Bank of India Act and makes consequential tariff-heading and serial-entry adjustments in the principal State Tax (Rate) notification.

GST exemptions expanded for specified government-facing transport, banking inclusion, and rehabilitation services under amended UTGST rates.
Amends the Union Territory GST rate schedule to exempt services by goods transport agencies to certain government entities registered solely for tax deduction, exempts specified banking services to basic savings account holders under the national inclusion scheme, and exempts rehabilitation professionals' services at qualifying establishments; substitutes and omits specified tariff headings and adds a definition adopting the Reserve Bank Act meaning of "financial institution".

GST rate amendment: classification and MGST rates fixed for renewable energy setup and related service categories.
Amendment revises the Maharashtra State Tax (Rate) notification by substituting and inserting tariff entries, adding a new serial number classifying construction/engineering/installation services for setting up bio-gas, solar, wind, waste-to-energy and ocean/tidal energy systems, prescribing the applicable State tax rate, and inserting explanatory clauses defining "specified organisation" and "goods carriage"; the changes take effect on 1 January 2019.

GST rate amendments expand taxable services to renewable energy installations and adjust pilgrimage air transport and leasing classifications.
Amendment revises the Tripura State GST rate schedule by inserting and substituting entries to add a new taxable category for services relating to setting up renewable and waste to energy installations, adjust transport and leasing classifications including pilgrimage non scheduled air transport subject to input tax credit conditions, substitute rate entries for goods carriage insurance and financial services, refine cinematograph exhibition treatment above a ticket price threshold, omit "school, college" from an explanation, insert cross references to a new serial number, and add definitions for "specified organisation" and "goods carriage."

GST rate amendment expands taxable service classifications and adjusts rates for transport, leasing, insurance, and technical services.
The amendment modifies the State GST rate schedule to add, substitute and omit entries affecting transport, leasing, insurance, financial services, cinema admissions and technical services. It inserts a specific provision taxing non scheduled air transport services engaged by defined specified organisations for religious pilgrimage, subject to an input tax credit condition; substitutes items for third party insurance of goods carriage and leasing or rental services; adds an entry covering technical services for setting up renewable and waste to energy installations and links that entry to an existing Schedule I reference; and adds definitions for specified organisation and goods carriage.

GST rate amendments specify taxable services for renewable energy projects and adjust rates for transport, leasing, and films.
Amendments modify the State Tax (Rate) table to add and renumber service entries, adjust rates for specified services including pilgrimage air transport, leasing, goods carriage insurance and cinematograph exhibitions above a ticket price threshold, and insert a new entry classifying construction/technical services for various renewable and alternative energy installations; it also adds definitions for "specified organisation" and "goods carriage" and provides a cross reference to the Central Tax schedule.

GST rate amendment inserts new renewable energy construction services and reclassifies several service categories, effective Jan 1, 2019.
Amendment revises the SGST tariff by modifying table entries, inserting new items and rates, and adding explanatory clauses; inserts serial 38 to tax construction/engineering/installation services for specified renewable and waste-to-energy projects; reclassifies leasing/rental, passenger air transport for pilgrimage (when engaged by specified organisations and where input tax credit on goods has not been taken), insurance of goods carriage, and high-priced cinematograph admissions; adds definitions for "specified organisation" and "goods carriage"; effective from 1 January 2019.

GST rate amendment adds renewable energy and certain transport and insurance service classifications and adjusts applicable state tax rates.
The notification amends the State GST rate schedule by inserting and substituting table entries and explanatory clauses to add new service items, adjust tax rates for specified services (including leasing, renting, insurance of goods carriage and financial services), introduce a new serial entry for construction/engineering/installation services for renewable and waste-to-energy plants and devices, and insert definitions for specified organisation and goods carriage. The amendments take effect on the stated commencement date.

Integrated tax exemption for nominated agency supply of precious metals enables deferred taxation subject to export and documentation conditions.
Exemption to integrated tax is provided for inter State supplies of gold, silver or platinum by a Nominated Agency under the Export Against Supply scheme to a registered recipient, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the supplied metal within the prescribed period and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within the prescribed timeframe. If proof of export is not produced, the Nominated Agency must pay the integrated tax on unexported quantity with interest from the date tax was payable.

CGST rate amendments: revised service classifications and prescribed central tax rates for transport, leasing, insurance and renewable energy services.
Notification amends the CGST rate schedule (No.11/2017) effective 1 January 2019 to reclassify services and set central tax rates for specified services: concessional treatment for non scheduled air transport for government facilitated pilgrimages (subject to no input tax credit on goods), revised rates for third party insurance of goods carriage, financial and related services, leasing/rental services distinctions, higher rate for admissions to cinematograph exhibitions with ticket price above one hundred rupees, and a new entry taxing construction/engineering/installation services for renewable and waste to energy projects. The notification also inserts definitions for "specified organisation" and "goods carriage."

UTGST rate changes: revised service classifications and new renewable-energy construction service rate effective early January.
Notification amends the UTGST rate schedule by reclassifying service items and assigning specified rates: inserting a pilgrimage-related non-scheduled air transport entry with a concessional rate subject to non availability of input tax credit on goods used; assigning a lower rate to third-party insurance of goods carriage; reallocating rates for financial, leasing and rental services and for high-priced cinematograph admissions; and adding a new entry taxing construction/engineering/installation services for renewable- and waste-to-energy and related devices. Definitions for "specified organisation" and "goods carriage" are added. Effective from the first day of January, 2019.

State tax exemption on gold supplies by nominated agencies to exporters of jewellery subject to export and documentation conditions.
Tripura exempts intra State supply of gold by a Nominated Agency to registered recipients under the Export Against Supply by Nominated Agency scheme from State GST, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient exports jewellery made from such gold within ninety days and furnishes the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within one hundred and twenty days, failing which the Nominated Agency must pay the State tax on unexported gold with interest.

GST exemption on nominated agency gold supplies for jewellery export, conditional on export proof and tax liability for non export.
Exemption of State Tax on intra State supply of gold by nominated agencies for jewellery export is granted to registered exporters under the "Export Against Supply by Nominated Agency" scheme, subject to compliance with Foreign Trade Policy and Handbook procedures. Exporters must furnish export documentation within prescribed periods; if export proof is not produced, the nominated agency must pay State Tax on unexported gold with interest from the date tax would have been payable.

Tax exemption on nominated agency gold supplies allowed if jewellery is exported and proof of export is furnished timely.
Intra State supply of gold under heading 7108 by a Nominated Agency to a registered recipient for export oriented jewellery manufacture is exempt from State tax under section 9, provided the agency and recipient follow the Foreign Trade Policy and Handbook of Procedures, the recipient exports the jewellery within the prescribed period and furnishes the shipping bill or export invoice with GSTIN to the Nominated Agency within the specified timeframe; absent such proof, the Nominated Agency must pay the State tax on unexported gold with interest.

Exemption for intra State supply of gold subject to export of jewellery and provision of export proof within prescribed timelines.
Exempts intra State supply of gold by a Nominated Agency to a registered exporter of jewellery under the Export Against Supply by Nominated Agency scheme from State Tax under the Himachal Pradesh GST Act, subject to conditions: compliance with the Foreign Trade Policy and Handbook procedures; export of jewellery within the prescribed export period; provision of export documentation containing GSTIN and export invoice to the Nominated Agency within the prescribed period; and liability of the Nominated Agency to pay State Tax with interest on quantities not exported where proof is not timely produced.