Margin-based state tax reduction on used motor vehicles applies with specified rates and exclusions under GST by notification.
State tax on intra State supplies of specified old and used motor vehicles is exempted to the extent tax exceeds amounts calculated on the margin of the supplier, with reduced rates for listed vehicle categories. Margin is the difference between consideration and depreciated value for depreciated goods, or between selling and purchase price otherwise, and negative margins are ignored. The exemption is unavailable where the supplier has availed input tax credit, CENVAT, VAT credit or other taxes paid on the goods. The notification is effective from issuance.

GST exemptions amended: specified agricultural feeds and commodities reclassified and hearing aid parts added to exemptions.
The Tamil Nadu GST exemption schedule is amended by substituting the description at serial number 102, replacing serial numbers 102A/102B with De-oiled rice bran and Cotton seed oil cake, substituting the tariff entry for serial number 136A, excluding "ghamella" from an agricultural exemption, substituting "Vibhuti" at serial number 148, and inserting serial number 151 to exempt parts for manufacture of hearing aids; the amendments take effect on 25 January 2018.

GST rate amendments update state tax classifications, inserting, substituting and omitting numerous goods across multiple rate schedules.
Notification under section 9(1) of the Tamil Nadu GST Act amends state GST rate schedules by inserting, substituting and omitting specified tariff entries and scope descriptions across multiple rate categories (2.5%, 6%, 9%, 14%, 1.5% and 0.125%), thereby changing the tax classification of listed goods; the amendments take effect on 25 January 2018.

Exemption from State tax on services for licenses or leases to explore or mine petroleum covering central profit petroleum share.
Exemption from State tax is provided for intra State supply of services by way of grant of license or lease to explore for or mine petroleum crude or natural gas, to the extent of State GST leviable on the consideration paid to the Central Government as its share of profit petroleum as defined in the contract entered into by the Central Government.

State tax liability on development rights arises upon transfer of possession or rights through conveyance or allotment.
Notification designates two classes of registered persons for state tax on supplies involving development rights and construction services: suppliers of development rights receiving construction service as consideration and suppliers of construction service receiving development rights as consideration. In both cases the liability to pay state tax 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 executing a conveyance deed or similar instrument such as an allotment letter.

Government rental of immovable property to registered taxpayers now specified under Tamil Nadu GST notification.
The amendment inserts serial 5A to specify that services by Central/State/UT/local authorities consisting of renting immovable property to any person registered under the Tamil Nadu GST Act are a designated supply, naming the government as supplier and the registered person as recipient; and it adds an Explanation clause (f) providing that "insurance agent" has the meaning given in clause (10) of section 2 of the Insurance Act, 1938.

GST exemptions expanded to include government-related composite supplies, IFSC intermediary services, transport and specific insurance and fumigation services.
The notification amends the Tamil Nadu GST exemption table by inserting and revising multiple serial entries to expand exemptions and clarify beneficiaries. Key changes add "Government Entity" to references, create a composite-supply exemption for government-related Panchayat and Municipality functions where goods are 25% of value, temporarily exempt air and sea carriage of goods from Indian customs to places outside India, add exemptions for life insurance and reinsurance linked to government schemes, introduce an IFSC intermediary exemption for international financial services in non-INR currencies, and add fumigation and RTI information services exemptions. Certain thresholds and durations are increased or extended and educational service provisos are adjusted.

GST classification changes: expanded housing, works contract, transport and valuation rules alter tax treatment and input credit conditions.
The notification amends the Tamil Nadu GST Table to add and reclassify construction and housing-related entries (in situ slum redevelopment, EWS/Credit Linked Subsidy houses, low cost affordable housing, and mid day meal buildings by 12AA entities), substitute composite works contract entries including supplies by sub contractors, adjust rates for specified services, expand petroleum product references, modify time charter and rental transport entries, address leasing and real estate services with land valuation deemed as one third of the total in specified composite supplies, and introduce conditions on housekeeping services via e commerce and input tax credit limitations.

E-way bill requirement updated; new valuation rules for lotteries and revised input credit and invoicing procedures follow.
The amendment inserts a new valuation rule for lotteries and actionable claims, revises turnover based wording in rate tables, adjusts time limits and provisos, prescribes detailed invoice requirements for transfers of common input service credit to an Input Service Distributor, updates refund and export refund procedures relating to specified notifications, and comprehensively restates e way bill pre movement information, generation, assignment, validity, cancellation and exemptions together with substituted e way bill forms.

Exception to Rule 96 narrowed to specific subrules, changing which provisions of the e way bill notification apply.
The State Government amends the prior notification by substituting "except rule 96" with "except sub rules (1) to (8) and sub rule (10) of rule 96", thereby limiting the exclusion in relation to the e way bill notification under the NGST Act.

Common Goods and Services Tax Electronic Portal notified for registration, tax payment, returns and integrated tax settlement.
The State Government designates www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, return filing and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills, explains managerial responsibility for each portal, and supersedes an earlier state notification, with an effective date specified.

Late fee waiver for delayed GSTR-6 filings limits excess per-day charges under a state GST notification.
The State Government, invoking section 128 of the Nagaland Goods and Services Tax Act, 2017, waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-6 by the due date under section 47 which is in excess of an amount of twenty-five rupees for every day during which such failure continues.

Late fee waiver limits daily penalty excess for delayed Form GSTR-5A filings, with a lower threshold for nil integrated tax returns.
Waiver of late fee is prescribed for registered persons who fail to furnish the return in Form GSTR-5A by the due date; the State Government directs that late fee payable for such delayed furnishing shall be waived to the extent it exceeds a specified daily amount. A lower waiver threshold applies where the return shows nil integrated tax liability, producing a smaller daily exposure for registrants with no integrated tax payable.

Late fee waiver limits daily penalty for delayed GSTR-5 filing, with reduced cap for nil-tax returns.
The State Government waives the portion of late fee for delayed filing of FORM GSTR-5 that exceeds twenty-five rupees per day; where the return shows nil state tax payable the waiver applies to the extent in excess of ten rupees per day, thereby capping daily late fee exposure for specified filing circumstances.

Late fee waiver for GSTR-1 filing: excess daily penalties waived, with reduced threshold for nil outward supplies.
The State Government waives late fees payable by registered persons for failure to furnish outward-supply details in FORM GSTR-1 by the due date to the extent such fees exceed specified daily thresholds; a lower threshold applies where there are no outward supplies in the period, providing differential relief for nil-outward-supply periods.

Exemption alignment under Nagaland GST updates eligible research institution descriptions and aligns state relief with central customs notification.
Amendments under section 11 of the Nagaland GST Act substitute the eligible institution description for serial number 1 and replace "Department of Scientific and Research" with "Department of Scientific and Industrial Research" for specified table entries; the prior Explanation is renumbered and a new Explanation 2 aligns the state exemption with the central customs notification No. 51/96 Customs (G.S.R. 303(E)), applicable from 15th November, 2017.

GST exemption on intra state supplies of specified used motor vehicles taxing only supplier margin; excludes supplies with input tax credit.
Exempts state tax on intra state supplies of specified old and used motor vehicles by restricting taxability to the supplier's margin taxed at prescribed rates; margin equals consideration minus depreciated value where depreciation was claimed, or selling price minus purchase price otherwise, with negative margins ignored. The Table sets vehicle categories and corresponding rates, vehicle specifications are determined under the Motor Vehicles Act, and the exemption is inapplicable where the supplier has availed input tax credit, CENVAT, VAT credit or other taxes on the goods.

GST schedule amendment updates goods classification, revising feed entries and inserting hearing-aid manufacturing parts.
Amendments to the Nagaland GST Schedule substitute the entry at serial 102 to list aquatic and other animal feeds; insert new serials for De-oiled rice bran and Cotton seed oil cake; substitute the tariff entry for serial 136A; add the words "other than ghamella" to serial 137; substitute "Vibhuti" for the specified sub-item in serial 148; and insert a new serial after 150 covering parts for manufacture of hearing aids. The notification is made under section 11 of the Nagaland GST Act and takes effect on 29 January 2018.

GST schedule amendments revise tariff entries and add, substitute and omit goods across multiple rate lists affecting classification and rates.
The notification amends GST Schedule entries by inserting, substituting and omitting tariff items and descriptive entries across Schedules I-VI, adding goods such as tamarind kernel powder, mehendi paste in cones, rice bran (other than de-oiled), LPG headings for household supply, bio-diesel, bamboo wood joinery, irrigation equipment, buses running on bio-fuels, and sanitary ware; refining fabric, stone and jewellery descriptions; carving out specific exceptions (e.g. tamarind kernel powder, certain bio-pesticides, bamboo joinery, cigarette filter rods); and allocating items to specific rate lists, effective 25th January, 2018.

State share of profit petroleum exemption from state tax on licensing and leasing for petroleum exploration and mining.
Exempts the State Government's share of profit petroleum from state tax where that share is paid to the State as consideration under contracts granting licenses or leases to explore for or mine petroleum crude or natural gas; applies to intra State supply of services by way of such grants and is limited to the state tax leviable on the contractual share defined as profit petroleum.