GST rate amendment adds fertiliser classifications to the lower-rate schedule and omits certain items from the higher-rate schedule.
The State Government amends Notification No.1/2017-State Tax (Rate) by inserting mineral and chemical fertiliser classifications (nitrogenous, phosphatic, potassic, and mixed/other fertilisers, including certain packaged forms) into the lower-rate schedule and omitting four serial entries from the higher-rate schedule; the amendment is declared effective from the first day of July.

Tariff classification correction updates commodity descriptions and HS codes in the state GST rate notification.
The corrigendum modifies the State GST rate notification by correcting commodity descriptions to specify Coffee roasted, adjusting multiple HS code numbers, expanding chapter references, and inserting new tariff entries for cereal residues, dried citrus fruits, and road tractors with an engine-capacity qualifier, effecting textual and coding corrections within the tariff schedule.

Andhra Pradesh GST amendments: exporters must furnish FORM GST RFD 11 (bond/LUT) before duty free exports and meet refund conditions.
Adds Rule 96 A requiring registered exporters who opt for export without payment of integrated tax to furnish FORM GST RFD 11 (bond or LUT) prior to export, undertake payment of tax and interest if exports or foreign exchange realisation do not occur within prescribed periods, enable electronic transmission of GSTR 1 export invoices to customs and confirmation back to the portal, and face withdrawal of LUTs and recovery where obligations are unmet; applies mutatis mutandis to zero rated supplies to SEZs.

GST rate schedule corrigendum revises Assam SGST entry descriptions in lower-rate and taxable schedules.
GST rate schedules under the Assam SGST notification are corrected by way of corrigendum. In Schedule I, serial 180 is amended so that "30" is to be read as "30 or any Chapter", revising the scope of the relevant classified entry. In Schedule III, serial 42 is substituted to cover mineral or chemical fertilizers, nitrogenous, clearly not to be used as fertilizers, and serial 411 is substituted to cover spectacles other than corrective.

Rule amendment: Renumbering of GST rule provision to accommodate a new sub rule and adjust rule numbering.
Amendment institutes the Assam Goods and Services Tax (Third Amendment) Rules, 2017 under section 164 and declares the rules effective from the first day of July, 2017. The sole operative change specified is a renumbering within rule 24: the existing sub rule formerly (3) is re designated as sub rule (4) after insertion of a new sub rule (3).

Withdrawal of notification: earlier state tax notification revoked in the public interest and treated as no longer effective.
The notification effects the withdrawal of an earlier state tax notification dated 29th June, 2017, revoking that prior notification from its effective date by a Governor's order issued in the public interest and recorded through the state finance administration.

GST rate amendment: reclassification of fertilisers into a lower tariff and concurrent omission from higher-rate entries.
The notification inserts four entries classifying mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed/other fertilisers, including tablet forms and small packages) into the lower-rate Schedule I at the 2.5% tariff and omits four entries from the higher-rate Schedule II at 6%, amending the earlier notification and taking effect from 1 July, 2017 for GST purposes.

Prescribed electronic GST Inward, GST Outward permits and Transit Pass required for movement of taxable goods in Assam.
The Government requires electronically generated/obtained GST Inward Permit for goods entering Assam, GST Outward Permit for inter State supplies from Assam, and an electronically obtained Transit Pass for goods transiting through Assam; prescribed formats are annexed and available on the Commissioner of State Tax website, and the Commissioner will issue guidelines for obtaining the documents and furnishing information pending development of the e way bill system.

GST corrigendum: amends tariff classifications and descriptions, inserting and correcting headings to adjust tax applicability.
Corrigendum corrects and supplements Karnataka GST notifications by amending commodity descriptions and HS codes, inserting new tariff entries, and removing proposed bracketed language, thereby aligning schedule entries-including roasted coffee wording, a cereal-residue entry, corrected HS figures for fuel and beverage items, an expanded classification reference, a dried citrus fruit entry, exclusion for packaged branded leguminous vegetables, and a new road-tractor vehicle entry-with intended GST schedule treatment.

GST classification: packaged shelled dried leguminous vegetables bearing registered brand excluded from Nil rate by corrigendum.
Corrigendum to Notification No.2/2017-Central Tax (Rate) narrows the tariff description for Dried leguminous vegetables, shelled by excluding items put up in unit containers bearing a registered brand name, and omits the textual annotation "[proposed GST Nil]" from the specified schedule entry, thereby correcting the published rate notification's scope and annotations.

IGST Rate corrigendum updates tariff classifications and commodity descriptions, altering headings and inserting new entries.
Corrigendum to the IGST Rate notification amends tariff descriptions and codes by substituting specified commodity descriptions (e.g., replacing "Coffee" with Coffee roasted), correcting tariff subheadings, and inserting new schedule entries for cereal residues, dried citrus fruits, and road tractors for semi-trailers, thereby rectifying and supplementing the published IGST Rate schedule to clarify tariff classifications for application of IGST rates.

IGST classification amendment narrows 'dried leguminous vegetables' to exclude branded unit pack items and removes proposed nil entry
Corrigendum amends the IGST notification by excluding from the description of dried leguminous vegetables, shelled, whether or not skinned or split those items "put up in unit container and bearing a registered brand name," and by removing the bracketed notation "[proposed GST Nil]" from a separate entry, thereby refining classification scope and deleting a provisional label from the schedule text.

UTGST corrigendum updates tariff descriptions and HS code classifications, inserting new commodity entries into the rate schedule.
Corrigendum to the Union Territory GST rate notification correcting tariff descriptions, HS code references and inserting new tariff entries. It refines product descriptions (for example, specifying Coffee roasted), substitutes and corrects HS headings, and adds entries for cereal residues, dried citrus fruits, and road tractors for semi-trailers, thereby adjusting the UTGST rate schedule through precise textual and numeric amendments.

Commodity classification amendment narrows exemption for shelled dried leguminous vegetables and removes proposed nil-rate notation.
Corrigendum revises the tariff description for dried leguminous vegetables, shelled, whether or not skinned or split to exclude items put up in unit container bearing a registered brand name, and omits the bracketed phrase "[proposed GST Nil]" from the notification text.

GST rate corrigendum updates schedule entries clarifying classification of drugs, certain fertilisers and spectacles for taxation
Corrigendum amends specific Schedule entries in the State tax rate notification: Schedule I S.No.180 column (2) changes "30" to "30 or any Chapter" for drugs or medicines and diagnostic test kits; Schedule III S.No.42 column (3) rewords the description of mineral or chemical nitrogenous fertilisers to identify those clearly not to be used as fertilizers; Schedule III S.No.411 column (3) revises the spectacles entry to "Spectacles [other than corrective] ;".

GST rate schedule amendment updates tariff descriptions, corrects HS codes and inserts new commodity entries affecting classification.
Amendments to the GST rate schedule modify tariff descriptions, correct HS codes, and insert new commodity entries into Notification No.1/2017-Central Tax (Rate). The corrigendum clarifies coffee as "Coffee roasted, whether or not decaffeinated," inserts bran and cereal residues with specified exclusions, adds dried citrus fruits, and includes road tractors for semi-trailers, while making multiple HS code and heading corrections to align tariff classifications.

State tax notification amendment updates commodity description for dried leguminous vegetables and removes proposed nil GST note.
Corrigendum amends the notification schedule by replacing the description of "Dried leguminous vegetables, shelled, whether or not skinned or split" to exclude those put up in unit containers bearing a registered brand name, and by omitting the bracketed editorial phrase "[proposed GST Nil]" from a separate serial entry, effecting textual corrections to the notification's tariff schedule.

Tariff classification corrections amend state GST rate entries, altering descriptions and HS codes and inserting new feed and vehicle entries.
Corrigendum to Notification No. 1/2017-State Tax (Rate) corrects commodity descriptions and HS classifications in the Chhattisgarh State GST rate schedule, replacing the coffee description with "Coffee roasted, whether or not decaffeinated", amending several HS codes and tariff headings, inserting a cereal/legume processing residue feed entry, adding a dried citrus fruits entry, and inserting a road tractor entry for engine capacity more than 1800 cc to rectify published classification and typographical errors.

Designation of Proper Officers under J&K GST Act assigns officers responsibility for registration, assessment, refunds and enforcement.
Designation of departmental officers as Proper Officers under the Jammu & Kashmir GST Act delegates specific functions-registration, amendment, cancellation and revocation of registration, provisional assessment, scrutiny and assessment of non-filers and unregistered persons, audit and special audit, inspection, search and seizure, recovery and penalty measures, refunds and interest, detention, seizure and confiscation-to Commissioner, Additional Commissioners, Deputy Commissioners, Assistant Commissioners and State Tax Officers in their respective jurisdictions.

Fair market value determination for unquoted shares: prescribed formula apportions adjusted asset value by paid-up capital ratio.
The fair market value of unquoted equity shares is prescribed by a formula that aggregates adjusted book value of specified assets, market valuation of jewellery and artistic work, fair market value of shares and securities, and stamp-duty value of immovable property, less defined liabilities; that aggregate is allocated to the equity shares using the ratio of the paid-up value of such shares to total paid-up equity share capital shown in the balance sheet.