GST exemption scope revised to expand eligible research and academic institutions and align with central customs notification.
The notification amends the State GST rate schedule by expanding the class of eligible recipients to include public funded research institutions, universities, IITs, IISc Bangalore and regional engineering colleges (other than hospitals); substitutes "Department of Scientific and Industrial Research" for "Department of Scientific and Research" in specified table entries; renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 aligning the exemption with the Government of India customs notification No. 51/96 Customs dated 23 July 1996, applicable from 15th November, 2017.

GST exemption on margin scheme for used vehicles: state tax limited to specified rates on supplier margin.
Exempts part of state tax on intra-state supplies of specified old and used motor vehicles by capping tax on the supplier's margin at rates differentiated by vehicle category; vehicle specifications follow the Motor Vehicles Act. Margin equals consideration less depreciated value for items on which depreciation was claimed, or selling price less purchase price otherwise, with negative margins ignored. Exemption is inapplicable where the supplier has availed input tax credit, CENVAT, or VAT-related input tax credit.

GST rate amendments revise product classifications and insert entries affecting feeds, oil cakes, agricultural descriptions, and hearing-aid parts.
Amendments to the state GST rate schedule replace and insert specified schedule entries, revising descriptions for feed products and oil cakes, reclassifying a tariff code entry, excluding a named article from an agricultural description, substituting a listed religious product description, and adding a new entry for parts used in manufacture of hearing aids, thereby altering product coverage and taxation treatment under the rate notification.

GST rate amendments: Mizoram revises SGST schedules, reclassifying specified goods and refining scope for rate application.
Amendment to the Mizoram SGST rate notification revises tariff headings and descriptions by inserting, substituting and omitting entries across Schedules I-VI, thereby reclassifying specified goods (including tamarind kernel powder, mehendi paste in cones, LPG for household supply, scientific instruments for launch vehicles, bio-pesticides, bio-diesel, bamboo joinery, cigarette filter rods, irrigation equipment and sanitary ware) among the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% rate schedules and refining scope exclusions and inclusions.

Timing of tax liability: state tax on construction-for-development exchanges arises when possession or right is transferred.
Notification designates registered persons who exchange development rights and construction services and stipulates that the state tax liability on such supplies arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the supplier of development rights by entering into a conveyance deed or similar instrument.

Government rental services to registered persons specified under state GST rate schedule; insurance agent definition adopted.
Insertion of entry 5A designates services of renting immovable property supplied by government or local authority to a person registered under the GST Act as a specified category in the State Tax (Rate) schedule, identifying supplier and recipient classes. The notification also adds an explanatory clause adopting the Insurance Act definition of "insurance agent" for terminology alignment within the rate framework.

GST exemptions clarified: additions for government entities, IFSC intermediaries, export transport and education-related services expanded.
The notification amends the Mizoram SGST rate schedule to add "Government Entity" alongside "Governmental Authority", create a nil-rated composite supply entry for Chapter 99 supplies to government bodies where goods are 25% of value for Panchayat/Municipality functions, insert temporary nil-rating for export transportation by aircraft and vessel (not applicable after 30 September 2018), nil-rate IFSC-based intermediaries providing international financial services in non-INR, extend nil-rating to specified insurance and reinsurance services, include fumigation and RTI information services as nil-rated, expand education-related exemptions to entrance fees and online journals, and revise certain temporal and monetary thresholds.

GST rate amendments expand concessional treatment for specified affordable housing and works contracts, with input tax credit conditions.
Amends the Mizoram State Tax (Rate) notification to expand concessional treatment for specified housing construction under Housing for All (Urban), to add exemptions for certain NGO-owned mid-day meal buildings, and to revise multiple tariff entries for works contracts, composite supplies and sectoral services. Key conditions include concessional supply by sub-contractors to main contractors for government procurements, provisos disallowing input tax credit on goods and services where specified, and a deemed valuation rule treating the land component as one third of the total amount charged in composite supplies involving transfer or lease of land.

Composition scheme rate reduced, narrowing the taxable base to turnover of taxable supplies of goods under amended notification.
The notification amends the State composition scheme by substituting the prescribed rate in clause (i) with a lower rate expressed as "half per cent." and by revising clause (iii) to apply that rate specifically to the "turnover of taxable supplies of goods," thereby narrowing the taxable base for manufacturers and other suppliers.

Notification wording correction: replacing substituted with inserted in specified GST State Tax rate notification clauses.
A corrigendum to the Gujarat State GST rate notification directs that, in Notification No.6/2018-State Tax (Rate), clause (B) sub clauses (i) and (ii) the word "substituted" shall be read as "inserted", effecting a textual correction to the earlier notification without altering substantive tax provisions.

E-way bill exemption for intrastate consignments under threshold removes e-way requirement and supersedes prior notification.
The Commissioner directs that the e-way bill under Rule 138 shall not be required for movements of goods originating and terminating within Bihar where the consignment value does not exceed Two Lac Rupees; this supersedes S.O. 109 (29 June 2017) while preserving validity of e-way bills generated up to 31 January 2018, and takes effect from 1 February 2018.

E-way bill generation required before movement of consignments above threshold, with electronic furnishing, validity and exception rules.
The amendment inserts comprehensive e-way bill provisions in rule 138 requiring electronic furnishing of consignment information on the common portal before movement of goods above the prescribed value, generation of a unique e-way bill number, roles for consignor, consignee and transporter in generating and updating Part A and Part B of FORM GST EWB-01, provisions for consolidated e-way bills, rules for assignment and transfer between transporters, conditions for cancellation and validity periods, and specified exclusions and exceptions for certain goods and modes of transport.

Designation of Common GST Electronic Portals: central websites set for registration, tax payment, returns and e way bills.
The notification, issued under section 146 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with section 21 of the Uttar Pradesh General Clauses Act, 1904, supersedes an earlier notification and declares www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, furnishing returns and integrated tax settlement, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills, specifying the managing agencies for each portal and the notification's commencement date.

Late fee waiver limits daily penalty for delayed GSTR-1 filing, with a lower threshold where no outward supplies exist.
The notification limits late fee liability for failure to furnish details of outward supplies in FORM GSTR-1 by directing waiver of the amount of late fee in excess of a specified per day threshold, with a lower per day threshold where there are no outward supplies; the waiver is declared to have come into force from a stated earlier date.

Late fee waiver for GSTR-5 delays caps daily penalty and eases burden for nil-tax returns.
The Governor, under the Uttar Pradesh GST Act and General Clauses Act, waives late fee for delayed furnishing of FORM GSTR-5 to the extent it exceeds twenty-five rupees per day; where the central tax payable in the return is nil, the waiver applies to the extent the fee exceeds ten rupees per day. The notification is effective from 23rd January 2018 and issued on the Council's recommendations.

Late fee waiver for delayed GSTR-5A filings limits excess daily charges and provides a lower waiver where integrated tax is nil.
The notification waives the portion of late fee for delayed filing of FORM GSTR-5A that exceeds twenty-five rupees per day, and where the return shows nil integrated tax liability it waives the portion exceeding ten rupees per day; the waiver is effected under state GST statutory powers and is effective from 23rd January, 2018.

Late fee waiver for delayed GSTR-6 filing limits excess daily charges, applying retrospectively from the notified date.
Waiver of excess late fee for delayed FORM GSTR-6 filing limits the late fee payable by any registered person for failure to furnish the return by the due date under section 47 to an amount not exceeding twenty-five rupees per day, with any excess amount waived. The waiver is exercised under section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the General Clauses Act and is deemed effective from 23rd January, 2018.

E-way bill rules require pre-movement electronic consignment information and define obligations for suppliers, recipients and transporters.
The amendment inserts a detailed e-way bill regime requiring pre-movement electronic furnishing of consignment information on the common portal to generate a unique e-way bill number, defines the roles of supplier, recipient and transporter in generating and updating Part A/B data, allows consolidated e-way bills, prescribes cancellation, assignment and transfer update procedures, makes e-way bills valid across States, and lists specific categories of goods and movements exempted from e-way bill generation; it also inserts valuation rules for lotteries and prescribes invoice mechanics for transferring input service distributor credits and other form revisions.

E-way bill requirement: intra-city movements exempted and responsibility placed on person in-charge of the conveyance.
The corrigendum substitutes "person in-charge of the conveyance" for "transporters," clarifying who is accountable under the notification, and adds that "city" is as notified under specified municipal and revenue laws. It further provides that intra-city movement, as so defined, of all goods does not require an e-way bill.

Commencement of specified GST provisions: state appoints February first as the date those notification clauses take effect.
The State Government, under the Telangana Goods and Services Tax Act, 2017, appoints 1st February 2018 as the date from which provisions at serial numbers 2 and 3 of G.O.Ms.No.229 dated 09 10 2017 (published in the Extra Ordinary Telangana Gazette) shall come into force by notification G.O.Ms.No.25 dated 31 01 2018 issued in the name of the Governor and signed by the Principal Secretary.