GST rate amendments reclassify and reallocate goods across schedules, changing tariff entries and rate coverage for many products.
Amendments modify the Assam SGST notification by inserting, substituting and omitting tariff entries across Schedules I-VI to reclassify goods and adjust applicable rate schedule coverage. New entries include specified agricultural and industrial items, consumer LPG supply lines, scientific and launch-vehicle materials, bio-pesticides, biodiesel, bottled drinking water, irrigation equipment and public-transport buses running on bio-fuels. Substitutions revise textile, wooden articles, mechanical appliance and stone/jewellery classifications, while several serial entries are omitted. The notification sets these schedule revisions into effect from the stated commencement date.

State tax exemption for intra State services granting petroleum exploration or mining licences when consideration is central profit petroleum share.
Intra State supply of services by grant of license or lease to explore or mine petroleum crude or natural gas is exempt from State tax to the extent the tax is leviable on consideration paid to the Central Government as the Central Government's share of profit petroleum under the contract.

Tax liability on development rights and construction service arises on transfer of possession under conveyance or allotment instruments.
Liability to pay State tax on supplies where consideration is partly or wholly in the form of construction service or development rights arises when the developer, builder, construction company or other registered person transfers possession or the right in the constructed complex, building or civil structure to the person supplying the development rights by executing a conveyance deed or similar instrument, for example an allotment letter.

Government renting of immovable property to registered persons added to GST notification, with insurance agent defined accordingly.
Inserts serial 5A in the notification Table: services consisting of renting of immovable property supplied by Central/State/Union territory/local authorities to any person registered under the Assam Goods and Services Tax Act, 2017; and adds an Explanation defining "insurance agent" as per clause (10) of section 2 of the Insurance Act, 1938. The amendment is effective from 25 January 2018.

GST exemptions expanded to include government-entity composite supplies, IFSC financial intermediary exports, and specified service exemptions.
Amendments to the Assam GST notification expand nil-rated and exempt supplies, add "Government Entity" as a recipient, insert new nil-rated entries (including composite supplies to governments for Panchayat and Municipality functions, time-limited export transport of goods by air and vessel, fumigation of agricultural warehouses, RTI information services, life insurance for Coast Guard personnel, reinsurance of specified schemes, and IFSC intermediary financial services to non-resident customers in foreign currencies), clarify and extend educational service exemptions and transport services for educational institutions, and raise certain monetary thresholds.

Construction and housing services GST amendments expand exempt and concessional supplies and prescribe valuation rules for land components.
Amendments to the Assam GST notification expand coverage and adjust classification and rates for construction and related services by adding sub items for slum redevelopment, EWS houses under PMAY Urban, houses under the Credit Linked Subsidy Scheme, low cost houses with infrastructure status, and mid day meal facilities; substitute composite works contract entries including subcontractor supplies to government entities with procurement provisos; prescribe valuation for composite supplies involving land (land component deemed one third of total amount); and revise multiple service headings, conditions on input tax credit, and rate entries, effective from 25 January 2018.

Common GST Electronic Portal designated for registration, payment, returns and integrated tax settlement; separate portal for eway bills.
Notification designates www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, return filing and the computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills, superseding the earlier state notification while preserving actions completed or omitted prior to supersession.

Late fee cap for GSTR-6 returns: waiver limits recoverable late fee to a nominal per day amount for delayed filing.
The Governor waives the portion of the late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date that is in excess of an amount of twenty-five rupees per day; the waiver limits the recoverable late fee to the specified per day amount and takes effect from 23 January 2018 under the State GST Act.

Late fee waiver for delayed GSTR-5A filing: excess late fees waived, reduced threshold where integrated tax is nil.
Waives the late fee for failure to furnish the return in FORM GSTR-5A by the due date to the extent that the fee exceeds a specified small per day amount; where the return shows nil integrated tax liability, the waiver applies only to the excess over a lower per day threshold. The notification takes effect from the earlier operative date stated in the instrument and applies to registered persons required to file FORM GSTR-5A.

Late fee waiver for GSTR-5 returns: excess over daily threshold waived, with reduced threshold when central tax is nil.
The notification waives late fees for failure to furnish FORM GSTR-5 by the due date to the extent such fees exceed a specified per day threshold; where the central tax payable in the return is nil, a lower per day threshold applies. The waiver is made effective retrospectively from the stated earlier date, reducing the State's entitlement to collect late fees beyond those daily caps.

Late fee waiver for delayed GSTR-1 filings limits liability beyond nominal daily charges when no outward supplies.
The notification waives the portion of late fee for failure to furnish outward supplies in FORM GSTR-1 that exceeds a nominal per-day amount, with a lower nominal per-day threshold where there are no outward supplies; the waiver is effective retrospectively from 23 January 2018 and is issued under the State GST statute to limit practical late-fee liability for such filing failures.

Assam GST e-way bill rules require pre-movement electronic reporting for consignments over fifty thousand rupees.
The amendments prescribe valuation rules for lotteries and betting under a new rule, revise exclusionary clarifications for aggregate exempt supplies, enable issuance of invoices by persons sharing PAN/State code with an Input Service Distributor to transfer credit, require conveyance personnel to carry invoice copies where e-way bills are not mandated, expand refund provisions related to zero-rated supplies and exports, and comprehensively substitute rule 138 to govern e-way bill generation, validity, cancellation, consolidated e-way bills and substituted e-way and invoice forms.

Rescission of notification under section 164: prior Assam GST notification withdrawn, saving prior actions, effective from stated date.
The Governor, exercising powers under section 164 of the Assam Goods and Services Tax Act, 2017, rescinds Notification No. FTX.56/2017/Pt-II/99 dated 1st February, 2018, except as to things done or omitted before such rescission; the rescission is deemed to have come into force from 2nd February, 2018.

Exemption scope revised: Tripura refines eligible research and academic institutions and aligns exemption with central customs reference.
The notification amends the Tripura SGST rate schedule by revising the eligible exempt entities to include public funded research institutions, universities, specified national institutes and regional engineering colleges (other than hospitals), corrects "Department of Scientific and Research" to "Department of Scientific and Industrial Research" in table entries, and inserts Explanation 2 aligning the state exemption with the Central Government customs notification No. 51/96 Customs dated 23rd July, 1996, effective from November, 2017.

Old and used motor vehicles and LPG/CNG supplies exempted from state tax, taxed only on supplier margin with ITC exclusion.
Exempts state tax on specified intra state supplies of old and used goods and motor vehicles by taxing only the supplier's margin at prescribed rates; margin is defined as consideration less depreciated value for assets with claimed depreciation or as selling price less purchase price otherwise, with negative margins ignored; exemption is inapplicable if the supplier has availed input tax credit.

State tax schedule amendments: substituted and inserted tariff entries for feeds, oilcakes and hearing-aid parts, effective January.
Tripura State GST rate notification amended: S. No. 102 substituted to revise feed-related descriptions; new entries 102A (2302) De-oiled rice bran and 102B (2306) Cotton seed Oil cake inserted; S. No. 136A tariff changed to 7117; S. No. 137 amended to add "other than ghamella"; S. No. 148 item (v) replaced by "Vibhuti"; new S. No. 151 inserted for Parts for manufacture of hearing aids. The amendments take effect on 25th January, 2018.

GST rate amendment revises multiple schedule entries for goods, exclusions, and special classifications across Tripura's tax notification.
Amendment of the Tripura State GST rate notification revises multiple schedule entries and rate classifications across the GST schedules. New entries are inserted, existing descriptions are substituted, and some items are omitted for goods including tamarind kernel powder, mehendi paste in cones, rice bran, LPG for household domestic consumers, bio-pesticides, bio-diesel, bamboo wood building joinery, packed drinking water, fertilizer grade phosphoric acid, buses running exclusively on bio-fuels, and various stone and jewellery categories, with the changes effective from 25 January 2018.

Exemption for profit petroleum share: intra state exploration or mining license services excluded from state GST on central consideration.
The State exempts intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas from state GST to the extent the tax is leviable on consideration paid to the Central Government as its share of profit petroleum under the contract.

Tax liability timing for development-rights and construction-service exchanges: state tax arises on transfer of possession by conveyance.
Notification under section 148 fixes state tax liability for (a) suppliers of development rights paid wholly or partly by construction service and (b) suppliers of construction service paid wholly or partly by development rights; in both cases the liability arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the person supplying the development rights by entering into a conveyance deed or similar instrument.

Government rental services to registered persons added to Tripura SGST rate notification, defining supplier and recipient.
An entry (serial 5A) is added to Tripura's State Tax (Rate) notification to treat services by Central/State/Union territory/local authorities consisting of renting immovable property to persons registered under the Tripura SGST Act, 2017 as a specified supplier-recipient pairing. The notification also inserts an explanatory clause adopting the Insurance Act, 1938 definition of "insurance agent."