Late fee waiver for delayed GSTR-1 filing where taxpayers submit missing outward-supply details within the prescribed amnesty window.
Registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 will have the late fee waived if they furnish those details in FORM GSTR-1 within the prescribed amnesty period; the waiver is effected by inserting a proviso into the existing State GST notification amending the conditions for late-fee liability.

GST exemption extended to specified frozen vegetables, printed music and certain auctioned gifts, altering the IGST schedule.
Amends the Schedule to Notification No.2/2017 Integrated Tax (Rate) to exempt specified goods by substituting the entry for serial number 43A to cover frozen and provisionally preserved vegetables, inserting a new entry for printed or manuscript music, and inserting an exemption for gift items received by high dignitaries when sold by public auction for public or charitable purposes; enacted under section 6(1) of the Integrated Goods and Services Tax Act on Council recommendation and effective from the stated commencement date.

Exemption for precious metal supplies by nominated agencies to exporters subject to export proof and tax recovery if not furnished.
Exemption from central tax applies to intra State supply of gold, silver or platinum by a Nominated Agency under the Export Against Supply scheme to a registered person, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the metal within the prescribed period and submit the shipping bill/bill of export with GSTIN and export invoice within the stipulated timeframe; failing production of export proof, the Nominated Agency must pay the central tax on the unexported quantity with interest.

Tax exemption on intra State gold supplies to registered recipients conditional on export within prescribed timelines and proof submission.
State tax is exempted on intra State supply of gold by a Nominated Agency to a registered recipient under the Export Against Supply scheme, provided the parties comply with the Foreign Trade Policy and Handbook of Procedures, the recipient exports jewellery made from such gold within 90 days and furnishes shipping bill/bill of export with GSTIN and export invoice within 120 days; failure to produce export proof obliges the Nominated Agency to pay central tax on unexported gold with interest.

GST exemption for nominated-agency gold supplies to exporters conditional on export within timeframe and submission of shipping documentation.
Exempts intra State supply of gold by a Nominated Agency to registered recipients under the Export Against Supply scheme from state tax, conditional on compliance with the Foreign Trade Policy and Handbook of Procedures. Recipients must export jewellery made from the supplied gold within ninety days and provide the shipping bill or bill of export with GSTIN and invoice to the Nominated Agency within one hundred and twenty days. If proof of export is not furnished in time, the Nominated Agency must discharge the state tax with interest for unexported quantities.

Exemption of Union Territory tax on nominated agency supply of precious metals to registered persons subject to export compliance.
Exemption is granted for intra State supplies of gold, silver or platinum in Chapter 71 when supplied by a Nominated Agency under the Export Against Supply scheme to a registered person, exempting such supplies from the whole of the Union territory tax under section 7, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, timely export of jewellery from the supplied metals with submission of export documentation, and payment by the Nominated Agency of tax plus interest where proof of export is not produced.

GST exemption schedule amended to add frozen vegetables, printed music and auctioned official gifts exempt from state tax.
Amendment revises the Maharashtra GST exemption schedule by substituting S. No. 43A with tariff entries for frozen vegetables (0710; 0711), inserting an entry for printed or manuscript music (4904 00 00), and adding an exemption for government-auctioned gift items received by high officeholders when auction proceeds fund public or charitable causes; the change is made under the state GST notification power and comes into force on 1 January 2019.

GST schedule amendment: substituted and inserted tariff entries for vegetables, printed music, and auctioned gifts treatment.
Amendment substitutes Schedule entries to Notification No.2/2017 by replacing serial 43A with tariff headings 0710 (frozen vegetables) and 0711 (provisionally preserved vegetables unsuitable for immediate consumption), and inserts tariff heading 4904 00 00 for printed or manuscript music as well as a Schedule entry covering government public-auctioned gift items disposed for public or charitable cause; the notification takes effect from 1st January, 2019.

GST rate schedule amendment: substituted vegetable entries, added printed music and auctioned gifts, effective January start.
State notification amends the GST rate schedule by substituting a serial entry to list frozen vegetables and provisionally preserved vegetables as distinct tariff entries, inserts a heading for printed or manuscript music, and inserts an entry addressing supply of gift items received by high officeholders when sold by public auction for public or charitable causes; the amendments take effect from the commencement date specified in the notification.

GST schedule amendment adds tariff entries for frozen vegetables, printed music and auctioned official gifts used for charity.
Amendment substitutes S. No. 43A to classify frozen vegetables under heading 0710 and provisionally preserved vegetables under heading 0711; inserts S. No. 121A classifying printed or manuscript music under heading 49040000; and inserts a schedule entry covering supply of gift items received by high public officeholders sold by public auction where proceeds are used for public or charitable causes, with the amendments coming into force on the notification's commencement date.

GST rate changes: reclassification of goods and tariff entries alters IGST rate schedules and composite supply valuation.
Further amendments reclassify goods across the 5%, 12%, 18% and 28% IGST schedules by inserting, omitting, re numbering and substituting tariff entries and HS codes; add items such as certain cork products, marble, lithium ion accumulators and video game consoles; substitute and refine product descriptions and size specifications; establish a deemed apportionment rule for composite supplies involving specified goods and taxable services; and state that the changes take effect on the notified commencement date.

GST exemption on specified goods amended to include frozen vegetables, printed music and auctioned gifts.
Amends Notification No.2/2017 by substituting the S. No. 43A entry to cover frozen vegetables and provisionally preserved vegetables, inserting a new entry for printed or manuscript music, and adding an exemption for government auctioned gift items whose proceeds are directed to public or charitable causes; these Schedule changes take effect from the first day of January following notification.

GST rate notification amendment updates tariff entries for frozen vegetables, printed music and government-auctioned gifts, effective next year.
Amendment to the Bihar State GST rate schedule substitutes tariff entries for frozen vegetables and provisionally preserved vegetables, inserts a tariff entry for printed or manuscript music, and adds a provision covering supply of gift items received by senior public officials when auctioned by the government for public or charitable causes; the notification takes effect on 1 January 2019.

UTGST exemption amendments add frozen vegetables and printed music to exempt list and permit auctioned gifts for public causes.
Amendment to the UTGST Rate schedule substitutes the vegetables entry with distinct entries for frozen vegetables and provisionally preserved vegetables, inserts an exemption for printed or manuscript music, and adds an exemption for gift items received by senior public office-holders when sold at government-run public auction with proceeds used for public or charitable causes; these changes take effect from 1 January 2019.

SGST schedule amendment updates tariff classifications and adds auctioned official gift exemptions for public or charitable proceeds.
Amendment to the Sikkim SGST rate schedule substitutes entries to classify vegetables as frozen and provisionally preserved, inserts a tariff entry for printed or manuscript music, and adds a supply description covering gift items received by senior public officeholders sold by public auction where proceeds are used for public or charitable purposes; the notification specifies its effective implementation date.

MGST rate amendments revise goods' tax classifications and applicable state GST rates, altering schedule entries and conditions.
The notification amends the principal State Tax (Rate) notification by revising Schedules I-IV: inserting, omitting and renumbering tariff entries; substituting product descriptions; and adding valuation guidance treating bundled supplies of certain goods with a taxable service as a specified portion of gross consideration. The changes reclassify specified goods across the 2.5%, 6%, 9% and 14% rate schedules and come into force on the effective date stated in the notification.

GST rate amendment: Tripura revises tariff schedules and valuation allocation for mixed supplies, updating classifications and entries.
Tripura amends its State GST rate notification by inserting, substituting, omitting and re numbering specified tariff entries across the 2.5%, 6%, 9% and 14% schedules, including new HSN descriptions for items such as cork, marble, parts for disabled carriages, lithium ion accumulators and video game consoles. The amendment adds a valuation rule deeming seventy percent of gross consideration as value of goods and thirty percent as value of taxable service for specified mixed supplies, and revises descriptive thresholds and classifications to realign goods within the State GST rate framework.

GST rate amendments change state tax tariff lines and reclassify goods, altering applicable rates and entries.
GST rate amendments modify the State Tax (Rate) Notification by adding a valuation provision reference and restructuring tariff schedules through omission, substitution, insertion and renumbering of specific goods entries across multiple rate slabs, thereby reclassifying and specifying goods subject to state GST rates.

GST rate amendment modifies taxable goods classification and applicable rates, inserting, omitting and renumbering tariff entries.
Amendment to the Himachal Pradesh GST rate notification revises tariff classifications and applicable state tax rates by inserting statutory basis under sub-section (1) of section 9 and sub-section (5) of section 15, and by inserting, omitting, substituting and renumbering specific HSN entries across Schedules I-IV. Notable operative changes include additions of marble, cork and lithium-ion accumulators, substitutions for footwear and vehicle parts descriptions, and a valuation explanation deeming seventy per cent of gross consideration as value of goods when supplied with certain taxable services.

GST rate schedule amendment updates tariff classifications, valuation rule and insertions/omissions altering state SGST applicability.
The notification amends the State GST rate schedule by inserting reference to sub-section (5) of section 15 and making detailed tariff-level changes across Schedules I-IV: adding, omitting, renumbering and substituting tariff entries, introducing an explanatory valuation deeming provision for mixed supplies, and inserting lithium-ion accumulators and other specified goods as distinct entries. The amendments take effect on 1st January, 2019.