State tax exemption for petroleum exploration and mining services covers profit petroleum share under the contract.
Exemption is granted from State tax on the intra-State supply of services by way of grant of licence or lease to explore or mine petroleum crude, natural gas, or both, to the extent the tax is leviable on the consideration paid to the Central Government as its share of profit petroleum under the relevant contract. The notification takes effect from 25 January 2018.

GST reverse charge on government rental services expanded, with a new definition of insurance agent added to the notification.
Amendment made to the Uttarakhand GST reverse charge notification by inserting a new entry for services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person. The Explanation was further amended to define "insurance agent" by reference to the Insurance Act, 1938. The notification was stated to be deemed to have come into force from 25 January 2018.

GST exemption amendments expand nil-rate entries for government supplies, IFSC services, education, transport, insurance, and admission-related services.
Amends the Uttarakhand GST exemption notification by expanding and revising nil-rate entries for supplies to Government, local authorities, governmental authorities and Government entities, including composite supplies linked to Panchayat and Municipality functions, transportation-related services, insurance and reinsurance schemes, fumigation, RTI information, and specified educational services. It also inserts an exemption for intermediary financial services in IFSC, transportation of goods by aircraft or vessel to outside India, and other newly specified services, while revising certain qualifying thresholds and conditions. The notification is stated to take effect retrospectively from 25 January 2018.

GST rate and exemption changes expand housing, leasing, works contract, and support service concessions under Uttarakhand notification.
Amendment made to the Uttarakhand GST notification revises concessional entries for housing projects, mid-day meal buildings, sub-contractor works contract services, leasing of land, rental and support services, agriculture-related support services, manufacturing, environmental services, and admissions to amusement and entertainment facilities. It also introduces a valuation rule for composite supplies involving transfer of land or undivided share of land, deeming the land component to be one third of the total amount charged, and states that the notification takes effect from 25 January 2018.

Reimbursement of State GST: scheme reimburses state tax after input tax credit adjustment, subject to eligibility and compliance.
The scheme reimburses State tax paid in cash by eligible manufacturing units after mandatory utilization of input tax credit of State and Integrated tax, restricted to tax accruing to the State under J&K GST; eligibility is limited to units registered under the former VAT regime and with industry bodies, excludes goods listed in Annexure A and supplies from composition or unregistered suppliers, requires quarterly claims, supporting declarations and indemnity bond, inspection and verification, and provides recovery with interest for mis declaration or non compliance.

Designation of Special Courts ensures speedy trial of Companies Act offences punishable by imprisonment.
The Central Government, under Section 435(1) of the Companies Act, 2013 and with concurrence of the Chief Justices, designates specified district and sessions courts as Special Courts to provide speedy trial of offences under the Act punishable with imprisonment of two years or more, listing the courts and their territorial jurisdictions in Kerala, Lakshadweep, Odisha and Assam.

Deferred tax exemption for specified government companies: AS-22/Ind AS-12 not to apply where statutory eligibility met.
The Central Government exempts specified Government companies from the application of Accounting Standard 22 or Indian Accounting Standard 12 on deferred tax asset and deferred tax liability, under sub-section (6) of Section 129 of the Companies Act, 2013; the exemption applies to government companies that are public financial institutions or RBI-registered NBFCs engaged in infrastructure finance leasing with the bulk of revenue derived from business with Government-owned or controlled entities.

Tax reimbursement committee constituted to review and recommend monthly GST reimbursement proposals for eligible units.
A committee is constituted to consider tax reimbursement proposals under the Assam GST reimbursement scheme where the reimbursement amount does not exceed fifty lakh rupees for a month. The committee will meet monthly to examine proposals received from Zonal Deputy Commissioners of State Tax and, if satisfied as to eligibility and compliance, will recommend sanctioning the reimbursements. The committee's membership includes the Commissioner of State Tax as Chairperson, Additional/Joint Commissioners of State Tax as Members, a representative of the Commissioner of Industries as Member, and an Additional/Joint Commissioner as Member Secretary.

Minimum Import Price requirement for light black pepper imposed; exemptions under Advance Authorisation Scheme subject to testing and reporting conditions.
The notification amends import policy to impose a Minimum Import Price on light black pepper (EXIM 0904 11 20), while exempting imports under the Advance Authorisation Scheme for oleoresin extraction by manufacturer-exporters provided they meet conditions: minimum 6% piperine content, Customs sampling and ISO 5564 testing for piperine, ISO 1108 yield assessment for oleoresin, and monthly reporting of import, production, re-export, stock and disposal details.

Shelf life requirement for imported food mandates remaining shelf life or near-expiry limit; re-imports allowed only for export under conditions.
The Para 4(A) shelf life rule now requires imported edible/food products governed by the Food Safety & Standards (Import) Regulation, 2017 to have, at importation, a remaining shelf life of not less than 60% of original shelf life or three months before expiry, whichever is less, based on label declaration of manufacture and expiry. The shelf life condition is not applicable to re-imports for export, which remain subject to phytosanitary conditions, a Customs undertaking that goods will not be sold domestically, and submission of a re-export certificate.

Rescission of Notification withdraws prior e-waybill postponement and restores original commencement framework under state GST law.
The State rescinds Notification No. 2312-F.T. dated 29.12.2017, withdrawing the earlier postponement of the e-waybill rules while preserving actions taken before rescission; the rescission is declared effective from 2nd February, 2018 under the West Bengal GST framework.

Rescission of GST notification reverses earlier postponement of e-way bill, subject to prior acts or omissions.
The Government of Maharashtra, invoking statutory power under the State GST Act, rescinds the earlier State Tax notification that had postponed introduction of the e-way bill, expressly excepting matters done or omitted before the rescission so that prior acts and omissions remain governed by the earlier instrument.

Supersession of prior notification provision under GST: amendment to e way bill rules takes effect immediately.
The Governor, under the Bihar Goods and Services Tax Act, issued Notification S.O. 142 superseding serial number 2 (except its proviso) of Notification S.O. 140; the change amends state e way bill/GST regulatory provisions and takes effect from the date of issue.

Rescission of notification under state GST withdraws earlier notification while preserving actions taken before rescission.
The Government rescinds the earlier Commercial Taxes Department notification No. S.O. 5 dated 2nd January, 2018 under section 164 of the Bihar Goods and Services Tax Act, 2017, while preserving actions done or omitted before the rescission; the rescission takes effect from the date of issue.

Rescission of notification reverses postponement of e Way Bill provisions, rendering the rescission effective from the stated date.
The Government rescinds the earlier notification postponing e Way Bill provisions under the Tamil Nadu GST Rules, 2017, exercising powers under section 164, while preserving acts or omissions done before rescission; the rescission is deemed to have come into force from 2nd February, 2018.

Rescission of postponement of e-way bill rules revokes prior delay while preserving prior actions and omissions.
The State Government rescinds notification F.12(46)FD/Tax/2017-Pt-III-154 dated 29-12-2017 that postponed the coming into force of the e-way Bill rules, exercising its statutory authority; the rescission is subject to a savings provision preserving actions done or omitted before the rescission.

Rule title correction: Himachal Pradesh GST rules renamed to reflect amendment in title effective 2018.
Corrigendum replaces the phrase "These rules may be called the Himachal Pradesh Goods and Service Tax (Sixteenth Amendment) Rules, 2017" with "These rules may be called the Himachal Pradesh Goods and Service Tax (Amendment) Rules, 2018," thereby correcting the rule title in Notification No.75/2017 State Tax published earlier.

Rescission of later notification reinstates prior e way bill rule, preserving prior acts and reviving earlier rule.
The Governor, exercising powers under the Himachal Pradesh GST statute, rescinds a later state tax notification concerning e way bills while preserving prior acts or omissions, and restores the earlier notification implementing rule 138 for e way bills to be in force from the date of this notification's publication in the Official Gazette.

Rescission of Notification reverses the postponement of e-waybill rules under section 164, with savings for prior actions.
The State Government, exercising powers under section 164 of the Nagaland Goods and Services Tax Act, 2017, rescinds the Finance Department notification dated 29th December, 2017 which had postponed the coming into force of the e-waybill rules, while preserving a savings provision that does not affect things done or omitted to be done before the rescission.

Tax notification corrigendum clarifies profit petroleum treatment and corrects item descriptions in SGST rate schedule.
Corrigendum inserts a clarifying definition after "profit petroleum" to include consideration paid to the Central Government as its share of profit petroleum as defined in the contract. It also amends Notification No. 6/2018 rate entries: A(vi) now reads "Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork" instead of "All goods"; C(ii) and C(iv) remove bracketed punctuation for "boiled confectionery" and "Phosphoric acid" respectively; and D(i) adjusts the punctuation for "Bio-fuels]."