GST exemption scope expanded to include FIFA event services and specified storage and insurance services, altering registration threshold wording.
The notification replaces monetary threshold wording with a reference to the amount qualifying for exemption from registration under the Telangana Goods and Services Tax Act, inserts nil-rated exemptions for FIFA U-17 Women's World Cup-related services subject to certification by Director (Sports), adds nil-rated entries for right-to-admission to FIFA events, inserts nil-rated storage and warehousing services for listed agricultural and raw products, adds nil-rated life insurance services for Central Armed Police Forces Group Insurance Funds, and updates certain textual entries and year references; effective from the first day of October, 2019.

GST rate classification for hospitality and catering revised, changing tax rates, definitions, and service categorisation with retrospective effect.
The Notification revises the State Tax (Rate) schedule to reclassify hospitality and food-service supplies, creating distinct categories for hotel accommodation, restaurant service, Indian Railways food supply, outdoor catering and composite supplies; prescribes differentiated tax rates and a mandatory condition denying input tax credit where specified; inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises; and amends job-work and service classification entries. The amendments take effect from 1 October 2019.

GST exemption for FAO project supplies subject to certification of quantity, description and intended use for listed projects.
Exempts from State tax goods supplied to the Food and Agricultural Organisation of the United Nations (FAO) for execution of specified Annexure projects, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare certifying the quantity, description and that the goods are intended for use in execution of those projects.

Tax schedule amendment: addition of aerated water to state GST rate schedule, creating a new taxable tariff entry.
The State Government amends the Annexure to Notification No. 02/2019 by inserting Sl. No. 2A with tariff classification 2202 10 10 and the description "Aerated Water", thereby adding aerated water to the State GST rate schedule; the amendment is issued under the State GST Act on Council recommendation and is effective from the 1st day of October, 2019.

GST rate amendment includes silver and platinum alongside gold, revises tariff reference to Chapter and clarifies definition.
The notification substitutes "gold" with "gold, silver or platinum", replaces the reference to "heading 7108" with "Chapter 71", and amends Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendments alter the terminology and tariff citation governing the State tax rate and take effect from the commencement date specified.

Tax option for non-serviceable petroleum goods allowed with certificate from Directorate General of Hydrocarbons and officer approval.
Insertion adds petroleum and coal bed methane operations under HELP or OALP to the listed activities and permits an option for recipients or transferees to pay tax on non-serviceable goods disposed after mutilation at a concessional rate, conditional on producing a certificate from an authorised officer of the Directorate General of Hydro Carbons to the appropriate Deputy or Assistant Commissioner of Central or State Tax having jurisdiction over the supplier.

GST Rate Amendment adds dried tamarind and leaf based plates/cups to the state tax schedule, altering classifications.
The State tax rate schedule is amended by inserting two new entries: one classifying dried tamarind as a distinct tariff item, and another classifying plates and cups made of leaves, flowers or bark as a separate schedule item; the amendment is issued under the State GST rate-notification power and comes into effect from the date specified in the notification.

GST rate amendments alter classification and state tax rates for specified goods, revising inclusions and exclusions.
This notification amends Telangana State GST schedules by reclassifying, inserting and omitting tariff entries across multiple rate brackets-notably adding marine fuel, caffeinated beverages, woven and non-woven packing sacks, wet grinders with stone grinders, and a range of railway locomotives, rolling-stock and parts-thereby altering the allocation of goods to the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% rate schedules. The amendments are effective from 1st day of October, 2019 and amend Notification No. 1/2017.

Electronic payment modes expanded to include various digital instruments, enabling non-cash payments for tax rule compliance.
The amendment prescribes specific electronic payment modes-credit card, debit card, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhar Pay-as recognised "other electronic modes" for tax-rule compliance, effective from a specified retrospective date. It also amends the rule on payments exceeding the relevant threshold by updating the marginal heading, reducing the monetary threshold for non-cash payment requirements to include the newly prescribed electronic modes, and omitting certain sub-clauses.

Extension of adjudication period under Customs Act: Director General extended time for adjudicating specified show cause notice.
The Director General, Revenue Intelligence extended the adjudication period under the first proviso to section 28(9) of the Customs Act for determination of duty or interest under subsection (8) by one year from expiry of the initial show cause notice dated 18.02.2019, specifically in respect of the Department of Atomic Energy and the identified show cause notice for which a Common Adjudicating Authority was appointed.

Late fee waiver for delayed GSTR-1 filings granted for specified periods of outward supply returns filed within the stated window.
Late fee payable under section 47 is waived for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the due date for the months or quarters from July 2017 to November 2019, if they furnish those details in FORM GSTR-1 between 19 December 2019 and 10 January 2020. The amendment is inserted as an additional proviso and is deemed to have come into force from 19 December 2019.

Motor vehicle rental GST amendment revises the supplier and recipient conditions for concessional tax treatment.
An amendment revises the GST entry for renting of motor vehicles designed to carry passengers where fuel cost is included in the consideration and supplied to a body corporate. The substituted entry identifies the supplier as any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the specified rate, and identifies the recipient as a body corporate located in the taxable territory. The amendment applies from 1 January 2020.

GST rate classification amendment for packaging goods revises schedule entries and adds bags and flexible intermediate bulk containers.
GST rate entries under the Uttar Pradesh Goods and Services Tax notification are amended to revise the treatment of specified goods. The amendment omits serial numbers 80AA and 171A from Schedule II and inserts new entries in Schedule III for woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, used for packing goods, and for flexible intermediate bulk containers. The notification is issued under the Uttar Pradesh Goods and Services Tax Act, 2017 on the recommendation of the Council and is given retrospective effect from 1 January 2020.

Annual return filing deadline under GST extended through a removal of difficulties order for electronic compliance issues.
Extension of the time limit for furnishing the annual return under the Uttar Pradesh Goods and Services Tax Act, 2017, where technical difficulties prevented electronic filing for the financial year from 1 July 2017 to 31 March 2018. The Explanation to section 44 was amended by substituting "31st December, 2019" with "31st January, 2020" for the annual return filing timeline. The order was issued as a removal of difficulties measure under section 172.

Appointment of Common Adjudicating Authority: Director General Revenue Intelligence substitutes specified file reference for CAA notification.
Director General, Revenue Intelligence amends a prior Customs notification under clause (a) of section 152 of the Customs Act, 1962 by substituting the existing entry in column 3 against serial number 1 in the Table with a new file reference, now recorded as F. No. DRI/HQ-CI/50D/CAA-26/2019-CI, effecting an update to the appointment/identification entry for the Common Adjudicating Authority / Proper Officer.

Extension of adjudication period extends timeframe for determination of duty and interest and confirms CAA appointment.
The Directorate of Revenue Intelligence invoked the first proviso to section 28(9) of the Customs Act to extend by one year the period for determination of duty or interest under section 28(8), effective from the expiry of the initial SCN period dated 31.01.2019, in respect of the noticee listed in the Table and tied to the Common Adjudicating Authority appointment recorded in Notification No. 5/2019.

Invoice reference number framework introduced for specified GST registrants under the Uttar Pradesh invoice rule amendment.
The Uttar Pradesh Goods and Services Tax Rules are amended to require specified classes of registered persons to prepare invoices by including the particulars in FORM GST INV-01 after obtaining an Invoice Reference Number through upload on the Common Goods and Services Tax Electronic Portal. An invoice issued otherwise than in the prescribed manner is not to be treated as an invoice, and the general requirements in sub-rules (1) and (2) of rule 48 do not apply to invoices prepared under this notified framework.

Duty drawback rates revised, establishing ad valorem and unit caps with procedural and eligibility conditions for exports.
The Central Government determines revised rates of duty drawback for exports, prescribing ad valorem percentages and per unit caps in a Schedule aligned to the Customs Tariff at the four digit level. Rates include packing unless otherwise stated, require compliance with procedural rules for claiming drawback, and permit composite article allocation by constituent net content on self declaration subject to verification. Exclusions include goods made in specified bonded or export oriented regimes and exports under certain duty free authorisations; project export valuation and provisional drawback calculation rules are specified.

Research association approval requires compliance, reporting, and audit obligations to retain tax-benefit eligibility under income-tax rules.
Approval is granted to M/s. Institute of Pesticide Formulation Technology, Gurugram as a Research Association from Assessment Year 2019-2020 subject to conditions: the sole object must be scientific research carried out by the organisation; it must maintain separate books for research receipts and applications, obtain an audit by a qualified accountant and furnish the audit report and a certified donations-and-application statement by the due date for the income-tax return; and it must submit a statement describing prior-year research, publications, patents, and proposed research programmes and allocations for the forthcoming year.

Designation of Income-tax Authorities updated to list specified Chief, Principal and TDS Commissioners, effective on publication.
Amendment under the powers of section 120 substitutes the Schedule entries for a specified serial to list designated income-tax offices: Chief Commissioner of Income-tax, Shillong; Principal Commissioner/Commissioner of Income-tax, Guwahati; Principal Commissioner/Commissioner of Income-tax, Jorhat; and Commissioner of Income-tax (TDS), Guwahati, with the substitution effective on publication in the Official Gazette.