E-way bill rules require electronic pre-movement filing and document mapping for consignments above fifty thousand rupees.
The amendments establish a mandatory electronic e-way bill framework: consignments over fifty thousand rupees require pre-movement filing of Part A in FORM GST EWB-01 on the common portal, with Part B to be furnished by consignor, consignee or transporter for road movements and by supplier or recipient for rail, air or vessel. The regime includes EBN generation, validity periods tied to distance, consolidated e-way bills (FORM GST EWB-02), cancellation rules, assignment and updating procedures, auto-population from FORM GST INV-1, specified exemptions in an Annexure, and enforcement provisions for document carriage, RFID mapping, interception and online inspection reporting.

E-way bill compliance: electronic generation, carriage and verification requirements with specified validity and exceptions under GST rules.
The amendment prescribes procedural requirements for electronic generation, carriage, updating, cancellation and verification of e-way bills. Registered persons, transporters, consignors, recipients and authorised intermediaries must furnish Part A and Part B information on the common portal as applicable; transporters may generate consolidated e-way bills. The rules mandate document carriage or RFID mapping, authorise interception and inspection by empowered officers with online reporting timelines, provide for assignment and validity mechanics, and list specified exemptions and standardized electronic forms.

E-way bill requirement: electronic generation and carriage of e way bills now mandated for specified movements of goods under GST rules.
The amendment requires registered persons moving consignments above the prescribed value to furnish Part A details on the common portal to generate a unique e way bill number; transporters, e commerce operators or consignors may be authorised to furnish or generate the e way bill. Suppliers, recipients or transporters must update Part B for conveyance details; consignments may be assigned, consolidated, cancelled within time limits, and validities for transit are prescribed. Forms EWB 01, EWB 02, EWB 03, EWB 04 and INV 1 are specified and HSN, document and conveyance particulars are mandated.

Rescission of tax notification withdraws prior GST notification under empowered provision while preserving prior actions already completed.
The Government, invoking section 128 of the Karnataka Goods and Services Tax Act, 2017, rescinds Notification No. 04/2018, withdrawing its administrative effect prospectively, subject to a saving clause preserving things done or omitted before the rescission.

GST rate amendments modify multiple schedule entries by adding and substituting goods; effective date for changes specified.
Amendments revise the Delhi State GST rate notification by inserting, substituting and omitting specified tariff entries across rate Schedules, adding discrete goods (including tamarind kernel powder, mehendi paste in cones, rice bran, LPG supplies to households, certain bio-pesticides, biodiesel, drinking water in large bottles, cigarette filter rods, and sanitary-ware) and refining descriptive coverage and exceptions for textiles, scientific instruments, irrigation and transport equipment, precious/semi-precious stones and imitation jewellery, thereby reallocating goods among the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% rate bands.

Appeal filing procedure: appeals under the GST appeal provision may be filed manually until electronic filing is enabled.
A notification authorises manual filing of appeals to the Appellate Authority in FORM GST APL-01 as a temporary measure until the electronic appeal-filing system is enabled, pursuant to powers conferred by the State GST Act and accompanying rules.

Reimbursement of Central Taxes: eligible units must submit prescribed applications to claim budgetary support before the specified filing deadline.
The notification amends the existing reimbursement scheme by adding a proviso that conditions payment of budgetary support as reimbursement of Central Taxes on eligible manufacturing units submitting an application in the prescribed format to the Commissioner of Commercial Taxes within the prescribed cut-off for the referenced claim period.

Retroactive filing requirement for reimbursement claims mandates eligible units to submit prescribed applications by the specified deadline.
The government directs that, deemed to have existed ab initio after 5.1, eligible units seeking reimbursement of Central Taxes for July 2017 to December 2017 must file an application in the prescribed format notified by the Commissioner Commercial Taxes by the stated deadline.

Budgetary support reimbursement: eligible units must file prescribed applications to claim State tax reimbursement for the mid year period.
Amendment provides that for the period from July to December 2017 an eligible unit seeking State tax reimbursement must file an application in the prescribed format notified by the Commissioner of Commercial Taxes, and that this filing requirement is deemed to have existed ab initio.

Exemption for profit petroleum: state tax not leviable on Central Government's share in intra State exploration leases.
The State exempts from state GST the intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas to the extent of state tax attributable to the consideration paid to the Central Government as its share of profit petroleum as defined in the contract.

GST exemption scope for public research institutions expanded and aligned with central customs notification, effective retrospectively.
Amendment replaces the serial 1 description to specify public funded research institutions, universities, IITs, IISc Bangalore and Regional Engineering Colleges (other than hospitals), substitutes "Department of Scientific and Research" with "Department of Scientific and Industrial Research" where indicated, inserts Explanation 2 linking the exemption to the Government of India customs notification No. 51/96 Customs and applying it from 15th November, 2017, and declares the notification effective from 25th January, 2018.

Margin-based SGST exemption on specified old and used motor vehicles, subject to margin calculation rules and ITC exclusion.
Exempts State GST on intra-state supplies of specified old and used motor vehicles by applying a margin-based exemption: State tax is limited to the amount calculated at prescribed rates on the supplier's margin for listed vehicle categories. Margin for depreciated assets is consideration less depreciated value; for others it is selling price less purchase price, with negative margins ignored. Exemption does not apply where input tax credit, CENVAT, or VAT input credit has been availed on the goods.

Tax rate amendment: tariff entries revised to reclassify specified feeds, oilcakes and add hearing aid parts.
Amendment to the State GST rate notification revises tariff descriptions and inserts new tariff entries to adjust classification and taxable treatment of specified feed, oilcake and related goods. New entries for De-oiled Rice Bran and Cotton Seed Oil Cake are added, certain tariff code entries are substituted or narrowed (including an agricultural input exclusion and a revised religious item description), and a new entry for Parts for Manufacture of Hearing Aids is inserted.

GST rate amendments: Jharkhand revises goods classifications and rate schedules, altering tariff entries and exclusions effective from late January.
The State Government amends the Jharkhand GST rate notification by inserting, substituting and omitting specific tariff entries across Schedules I-VI to change classification and rate treatment for enumerated goods; notable additions include items such as tamarind kernel powder, mehendi paste in cones, rice bran, bio-pesticides, bio-diesel, bamboo joinery, large-pack drinking water, fertilizer grade phosphoric acid, irrigation equipment, buses running on bio-fuels and launch vehicle and satellite components. These Schedule-level modifications take effect from 25th January, 2018 and form part of the principal State Tax (Rate) Notification.

Timing of tax liability: tax arises when possession or right in the constructed property is transferred by conveyance.
Notification designates two classes of registered persons for supplies where development rights and construction services are exchanged as consideration. The liability to pay state tax on such supplies arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by executing a conveyance deed or similar instrument (for example, an allotment letter). The timing rule covers consideration received either as construction service or as development rights.

Government renting of immovable property to registered persons specified as a taxable supply under state GST after amendment.
The notification inserts serial 5A to treat services by Central, State, Union territory or local authorities consisting of renting immovable property to persons registered under the Jharkhand GST Act as captured in the rate schedule, and adds an Explanation defining "insurance agent" by reference to the Insurance Act; the amendment is made effective from the notification's stated effective date.

GST exemption amendments broaden exempt services to include government entity supplies, IFSC intermediaries, insurance and education services.
The notification amends State GST exemptions by adding "Government Entity" to qualifying recipients and introducing an exemption for composite supplies where goods form not more than 25% of value when supplied to governmental recipients for Panchayat or Municipality functions. It adds time-limited exemptions for export carriage of goods by aircraft and vessel, revises durations and monetary thresholds, and inserts exemptions or clarifications for student transportation to certain educational institutions, naval group life insurance, reinsurance, IFSC intermediary financial services to customers outside India in non-rupee currencies, fumigation of agricultural warehouses, RTI information provision, and specified educational services including entrance fees and online journals.

GST treatment for composite construction and housing schemes refined, including deemed land valuation and input tax credit limits.
The notification amends the Jharkhand SGST rate schedule to (i) extend exemptions and classifications to specific housing schemes including in-situ slum redevelopment, EWS houses under PMAY (Urban), credit-linked subsidy scheme houses and affordable housing with infrastructure status, and to buildings used for mid-day meal schemes by 12AA entities; (ii) reclassify composite works contracts provided by subcontractors to main contractors for government works with provisos on procurement and input tax credit; (iii) treat transfer of land in certain composite construction supplies as deemed to be one third of total consideration for valuation; and (iv) revise entries and rates for transport, housekeeping through ecommerce, mining, environmental, manufacturing and entertainment services, with conditions limiting input tax credit where specified.

Constitution of Appellate Authority for Advance Ruling established; members appointed and office located at Edupugallu.
Constitution of the Appellate Authority for Advance Ruling by government notification, appointing the Chief Commissioner of Central Tax (Visakhapatnam Zone) and the Chief Commissioner of State Tax, Andhra Pradesh as members, with the authority to function from the office of the Chief Commissioner of State Tax at Edupugallu, Krishna District.

Increase in Rate of Duty on specified pulses and edible oils; adds Kabuli Chana entry and omits another entry.
The notification amends the prior customs schedule by substituting a pulses description, inserting a new tariff line for Kabuli Chana, revising duty entries for specified serial numbers, and omitting a listed serial number, thereby changing the applicable customs classifications and rates under the principal notification.