GST rate amendments: revised tax classifications and concessional treatment for specified construction, real estate and support services.
The notification amends Jammu and Kashmir GST rates by adding and reclassifying construction and housing services under the Housing for All (Urban) Mission including in situ slum redevelopment, EWS and CLSS houses, and low cost affordable housing; it creates an exemption for buildings used for centrally sponsored mid day meal schemes. It revises composite works contract provisions for subcontractors performing government entrusted works, conditions time charter and rental transport services on non availability of input tax credit, carves out housekeeping services supplied via e commerce where suppliers are not liable to register, and prescribes that land in specified composite supplies is deemed to be one third of the total amount for valuation purposes.

GST exemption scope for specified research and educational institutions aligned with central customs exemption, effective from stated date.
Amendments to SRO GST 26 (Rate) substitute the entry for serial 1 to specify public funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and replace references to "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in listed entries. The existing Explanation is renumbered as Explanation I and a new Explanation 2 states the exemption aligns with the Central Government customs notification No. 51/96 Customs dated 23rd July, 1996, with applicability from the earlier notification date; the notification is made effective from the stated commencement date.

Tax exemption on used motor vehicles limits state tax to margin-based rates, excluding suppliers who've claimed input tax credit.
Exemption from state tax is provided on intra state supplies of specified old and used motor vehicles under tariff entries in Chapter/heading 8703 by applying margin based taxation: state tax is exempt to the extent it exceeds the amount computed at specified percentage rates on the supplier's margin. Supplier's margin is sale consideration less depreciated value for assets with claimed depreciation, or selling price less purchase price otherwise, with negative margins ignored. Exemption is unavailable where input tax credit, CENVAT or VAT input credit has been availed.

GST schedule amendments update classification of specified feeds and insert new tariff entries, with retrospective effect.
Amendment to the GST schedule substitutes the entry at S. No. 102 redefining animal and poultry feeds and related feed inputs; inserts new entries for De oiled rice bran and Cotton seed oil cake; substitutes the chapter entry for S. No. 136A; excludes "ghamella" from the agricultural use description at S. No. 137; substitutes item (v) at S. No. 148 to "Vibhuti"; and inserts a new entry for parts used in the manufacture of hearing aids, with retrospective effect.

GST rate amendments expand and reclassify goods across multiple schedules, altering taxable classifications and rates.
Amendment revises GST classifications by inserting, omitting and substituting tariff entries across Schedules I-VI, specifying new goods, reclassifying items (including bio-pesticides, biofuels, LPG, irrigation equipment, timber products, confectionery, packaged water, and precious stones), and introducing bracketed exceptions and substituted tariff headings, thereby altering the applicable GST rates and scope of taxable classifications; the notification declares a single operative commencement date and is issued under section 9 of the Jammu and Kashmir GST Act, 2017.

Exemption for petroleum exploration leases: state tax not leviable on the State Government's share of profit petroleum paid under contract.
Exempts intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas from the State tax leviable on the consideration paid to the State Government in the form of the State Government's share of profit petroleum under the contract; effective retrospectively from 25 January 2018.

Tax liability on construction-against-development-rights arises when possession or rights transfer under a conveyance instrument.
Notification prescribes that for supplies where consideration is partly or wholly construction service or development rights, the liability to pay state tax on those supplies arises when the developer or builder transfers possession or the right in the constructed property to the supplier of development rights by executing a conveyance deed or similar instrument.

Government renting of immovable property to registered taxpayers treated under amended GST notification, with insurance agent definition added.
Amendment inserts a new rate-table entry for services by Central/State/UT/local authorities consisting of renting immovable property to any person registered under the Jammu and Kashmir GST Act, 2017, and adds an explanation that 'insurance agent' means as in clause (10) of section 2 of the Insurance Act, 1938; amendments effective from 25 January 2018.

GST exemption for specified government-related composite and transport services expands scope and inserts new nil-rated entries under the State notification.
The notification amends SRO-GST-12 to insert and modify nil-rated entries, including adding "or a Government Entity," creating a nil-rated composite-supply entry (goods 25% of value) for supplies to government bodies related to Panchayat, Municipality and Municipal Corporation functions, inserting time-limited nil-rating for export transport by aircraft and vessel, nil-rating life insurance and reinsurance services for specified government schemes, nil-rating fumigation of agricultural warehouses and RTI information services, defining nil-rated IFSC intermediary services for international non-INR customers, and adjusting eligibility, thresholds and temporal limits; effective 25 January 2018.

E-Way Bill optional for intra-state supplies in Punjab, allowing suppliers to elect whether to generate e-Way Bills during the transitional period.
Notification exempts intra-state consignments in Punjab from the mandatory e-Way Bill requirement for a two-month transitional period, provided goods do not cross the state boundary during transit. Suppliers remain permitted, but not required, to generate e-Way Bills for such movements during this period; the exemption was issued under delegated rulemaking authority following consultation with the central tax administration.

E-way bill requirement for specified intra-state goods when consignment value exceeds threshold; documents and verification rules apply.
An e-way bill must be generated for intra-state movement of a specified list of nineteen goods when the consignment value exceeds the prescribed threshold; if transporters are exempted from carrying an e-way bill they must carry invoices or equivalent documents, and the procedural provisions concerning pre-movement information, documents to be carried, verification, inspection and detention reporting apply mutatis mutandis to these goods.

E-way bill exemption for intra-state supply: no e-way bill required under GST rule in the State.
The Commissioner of State Tax, exercising powers under sub rule (14)(d) of rule 138 of the Rajasthan GST Rules, notifies an exemption from the e way bill generation requirement for intra state supply of goods within the State, specifying the date on which the exemption takes effect and thereby modifying intra state goods movement compliance obligations.

Extension of Time Limit for filing FORM GSTR-6 allows input service distributors additional time to furnish returns until end of March.
The Commissioner of State Tax, invoking powers under the Telangana Goods and Services Tax Act and Rules, extends the deadline for furnishing returns by Input Service Distributors in FORM GSTR-6 for the months of July 2017 to February 2018 until the 31st day of March 2018, and supersedes the earlier notification of 22nd November 2017 except as to prior actions.

Effective date amendment to a tax notification: the notification's operative date was revised and declared retroactive.
Amendment substitutes the date appearing against serial number five in the Table of Notification No. 17/2017-State Tax, replacing the earlier date with a later January date. The change is made under statutory authority in the Telangana GST Act and the Rules on Council recommendation and Commissioner action. The notification declares that it shall come into force with effect from the earlier January date, thereby fixing the operative commencement of the amended provision.

Composition scheme rate uniformity for manufacturers and traders reduces the rate and limits turnover base to taxable goods supplies.
Kerala amends its state GST notification to set a uniform composition scheme rate for manufacturers and traders by substituting the previously stated rate with a lower uniform rate and by clarifying that the composition levy in clause (iii) applies to the turnover of taxable supplies of goods rather than a broader turnover measure, on the recommendation of the GST Council.

GST rate adjustment modifies rule 7 wording and clarifies that the levy for certain entries is based on taxable goods turnover.
Amendment to the Madhya Pradesh GST Rules, 2017 substitutes wording in rule 7, column (3): Sl. No. 1 replaces the prior one percent reference with a lower half percent expression; Sl. No. 3 replaces its prior half percent wording with a formulation expressly tied to the turnover of taxable supply of goods. The notification declares the amendment effective from 1 January 2018 pursuant to the State Government's statutory powers.

No e-way bill requirement for intra-state goods movement under specified GST rules, notifying exemption from e-way obligations.
No e-way bill shall be required for the intra-state movement of goods within the State under rule 138(14)(d) of the Himachal Pradesh Goods and Services Tax Rules, 2017, as notified by the Commissioner, exempting intra-state consignments from the e-way bill requirement.

Director Identification Number application must be filed electronically with digital signature and company verification before appointment.
Prospective directors must obtain a Director Identification Number (DIN) by electronic application in Form DIR-3 before appointment to an existing company; DIR-3 must be signed with the applicant's own Digital Signature Certificate and digitally verified by a full-time company secretary or by the managing director, director, CEO or CFO of the company, and must include identity/residence proofs, PAN for Indian nationals or passport for foreign nationals, and a board resolution proposing the appointment; DIN allotment for up to three proposed directors may be effected via SPICe (INC-32).

Correction of date amends state GST notification to replace an erroneous published date with the correct date.
Corrigendum amends S.O. 123 by correcting the entry at serial no. 2, item X to replace the previously published date with the corrected date; the correction is issued by state government order and recorded with the specified file reference.

Exemption for public research institutions aligned with central customs notification, departmental name corrected and applicability backdated to November.
The notification amends the Bihar State Tax (Rate) Table to redefine the exempt category as public funded research institutions, universities, specified national institutes (excluding hospitals), and substitutes "Department of Scientific and Research" with "Department of Scientific and Industrial Research". It inserts Explanation 2 providing that the exemption follows the Government of India Customs notification 51/96 and applies from 15th November 2017.