Tripura SGST amendments expand nil-rate exemptions for composite supplies, transport, insurance, IFSC intermediaries, and fumigation services.
The notification broadens nil-rate entries by adding "or a Government Entity" after "Governmental Authority", creates a nil-rated composite supply entry (Chapter 99) where goods are 25% of value for supplies to government bodies in relation to Panchayat and Municipality functions, inserts time-limited nil treatment for air and sea transport of goods from customs clearance to outside India, and adds nil-rated services for specified insurance, reinsurance, IFSC-based financial intermediaries providing offshore non-INR services, and warehouse fumigation for agricultural produce.

Tripura SGST: amendment to state GST rate notification modifies applicable state tax rates and related provisions.
Amendment to Notification No. 11/2017 State Tax (Rate) (Tripura SGST, 21-2-2018) modifies provisions of the 29 June 2017 notification by altering the state tax rate schedule and related rate application rules, thereby updating the Tripura SGST rate framework and taxable classifications.

Removal of re-appointed independent director now requires a special resolution after a reasonable opportunity to be heard.
The Order inserts a proviso in section 169(1) providing that an independent director re-appointed for a second term shall be removed by the company only by passing a special resolution and after being given a reasonable opportunity of being heard, with the change made under the removal-of-difficulties power and effective on publication in the Official Gazette.

Anti-dumping duty on ceramic tableware and kitchenware from China imposed per kilogram, effective for a five-year period.
Definitive anti-dumping duty is imposed on ceramic tableware and kitchenware (excluding knives and toilet items) originating in or exported from China PR, classified under headings 6911 and 6912, following findings of dumping, material injury and causal link; the duty is a specified amount per unit of measurement applicable to imports from any listed producer or exporter, effective for five years from the provisional imposition date, with a limited excluded period and prescribed rules for exchange rate determination and bill of entry.

Appellate authority for advance ruling established to hear appeals against advance rulings under GST law.
The State Government constitutes the Jharkhand Appellate Authority for Advance Ruling for Goods and Services Tax to hear appeals against advance rulings pronounced by the Advance Ruling Authority. The Appellate Authority is to include the Chief Commissioner of Central Tax and the Commissioner of State Tax, and is established by formal state notification under the Jharkhand GST Act to provide an administrative appellate mechanism within the GST dispute resolution framework.

Electronic GST portal notification designates common portals for registration, returns and electronic way bill compliance.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for registration, tax payment, filing of returns, and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bills, clarifies management of each portal, and supersedes an earlier State Tax notification to the extent of inconsistency.

Extension of return filing deadline for Input Service Distributor FORM GSTR-6 granted; new final deadline and supersession announced.
Extension of time is granted for furnishing returns by Input Service Distributor in FORM GSTR-6 for the months from July through February, with the due date extended until the end of March; the notification supersedes an earlier notification and is made effective from a date in January under the Jharkhand Goods and Services Tax Act and applicable rules.

Late fee waiver for GSTR-6 returns limits recoverable late fee to a nominal per day amount after due date.
Waives the excess late fee chargeable for delayed filing of FORM GSTR-6 returns by registered persons, limiting the recoverable late fee to a nominal per day amount for each day of default beyond the statutory due date; issued under statutory authority on Council recommendations and deemed effective from 23rd January, 2018 by state tax notification.

Late fee waiver: failure to file FORM GSTR-5A, excess daily fees waived; reduced threshold if integrated tax payable is nil.
Waives the late fee payable for failure to furnish the return in FORM GSTR-5A by the due date, such waiver covering the portion of daily late fee in excess of a prescribed threshold; a lower threshold applies where the total integrated tax payable in the return is nil, effective from 23rd January, 2018.

Late fee waiver limits excess late fees on GSTR-5 returns, with a lower threshold when state tax liability is nil.
Waives the portion of the late fee for failure to furnish FORM GSTR-5 that is in excess of twenty-five rupees per day, and where the return shows nil state tax payable, waives the portion in excess of ten rupees per day; effective from 23rd January, 2018.

Late fee waiver for delayed GSTR-1 filings limits daily penalty exposure above specified thresholds.
Waives the late fee for failure to furnish outward supplies in FORM GSTR-1 where the amount payable exceeds a prescribed daily threshold; a lower threshold for waiver applies when there are no outward supplies. The notification is effective retrospectively and limits the late-fee liability of registered persons for delayed GSTR-1 filings.

Date correction: Gazette corrigendum's referenced date amended to the correct date in the Himachal Pradesh notification.
The notice amends the corrigendum dated 2nd February, 2018 (Gazette pages 10282-10283) by directing that the figures, words and sign "24th January, 2017" appearing in the first and second paragraphs shall be read as "24th January, 2018", issued by the Excise and Taxation Department under the Principal Secretary (E&T).

Exemption rules amendment narrows exemptions to defence and security procurement and deletes delegated procurement exemption under policy.
The amendment modifies exemption provisions so that procurement by the Central Government or its agencies and undertakings is exempt only for defence and security purposes; procurement by State Governments is exempt only for security purposes; and the previous exemption for orders placed through the Directorate General Supplies and Disposals, New Delhi, is deleted, thereby narrowing the categories of government procurement excluded from application of the rules.

Rescission of SGST notification in public interest preserves prior acts and omissions before withdrawal takes effect.
The State Government rescinds an earlier Uttarakhand SGST notification issued on 1 January 2018, acting in public interest under the rule-making power conferred by the Uttarakhand Goods and Services Tax Act, 2017 read with the General Clauses Act, 1904 as applicable in Uttarakhand. The rescission withdraws the prior notification with effect from the date of the later notification, while expressly preserving anything done or omitted to be done before the rescission.

Rescission of notification under Jharkhand GST revokes earlier notification while preserving prior actions taken before rescission.
The State Government, invoking the Jharkhand Goods and Services Tax Act, rescinds the earlier Department of Commercial Taxes notification S.O. 4 State Tax dated 3rd January 2018, subject to preservation of things done or omitted to be done before such rescission.

Exemption for public funded research institutions clarified; eligible entities and departmental nomenclature amended and central alignment specified.
The notification amends the state GST exemption table to specify eligible beneficiaries as public funded research institutions, universities, designated institutes excluding hospitals, and corrects references to the Department of Scientific and Industrial Research. It adds an Explanation aligning the state exemption with a specified Government of India customs notification and states that the exemption applies from the noted effective date, enacted under powers conferred by the Andhra Pradesh GST Act and on Council recommendations.

GST exemption on used vehicle margin: tax applied only on supplier margin, subject to input tax credit restrictions.
The government exempts state GST on intra state supplies of specified old and used motor vehicles to the extent of tax on the supplier's margin over a prescribed base rate, with category specific marginal rates and vehicle specifications determined under the Motor Vehicles Act. Margin for depreciated assets equals consideration less depreciated value; otherwise it equals selling price less purchase price; negative margins are ignored. Exemption is inapplicable where the supplier has availed input tax credit, CENVAT, VAT input credit or other taxes paid on the goods.

Tax exemption amendments under GST alter exempted goods list and add parts for hearing aid manufacture.
Exercising powers under sub sections (1) and (3) of Section 11 of the Andhra Pradesh GST Act, the Government amends the Notification issued in G.O.Ms.No.582 (as amended), effective 25 January 2018, to revise Schedule entries: substituting the description at S. No. 102 for animal and agricultural feeds; replacing S. No. 102A entries to list de oiled rice bran and cotton seed oil cake; altering the tariff code at S. No. 136A; excepting "ghamella" at S. No. 137; removing a sales limitation in S. No. 148 item (v); and inserting S. No. 151 for parts used in manufacture of hearing aids.

Andhra Pradesh GST amendments change tax classifications and rates for specified goods, effective 25 January 2018.
Amendments to the Andhra Pradesh GST notification G.O.Ms.No.258 insert, substitute and omit entries across Schedules I-VI to adjust applicable percentage rates and reclassify specified goods-including additions like tamarind kernel powder, specified bio pesticides, bio diesel, bamboo joinery, LPG for household supply, cigarette filter rods and buses running on bio fuels-effective from 25 January 2018, thereby changing the schedule classifications and percentage rates for those listed items.

Exemption of state tax on intra State service supply for petroleum exploration leases where consideration is government's share of profit petroleum.
Exemption of state tax applies to intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, to the extent the State tax is leviable on consideration paid to the Government as the government's share of profit petroleum under the contract.