Timing of GST liability on development-rights exchanges arises on transfer of possession by conveyance or similar instrument.
The notification designates registered persons exchanging development rights and construction services and fixes the timing of tax liability for state tax: liability arises when the developer or other registered person transfers possession or the right in the constructed complex to the supplier of development rights by entering into a conveyance deed or similar instrument, treating consideration in the form of construction service or development rights as taxable.

GST amendments exempt specified services, add government entity and composite-supply relief, expand transport, insurance, IFSC and education exemptions.
The notification expands nil-rated GST exemptions by inserting Government Entity alongside Governmental Authority and introducing a nil-rated composite supply exemption to governmental recipients where goods are 25% of value for Panchayat/Municipality functions. It adds time-limited nil-rated export transport exemptions by aircraft and vessel, extends nil treatment to specified insurance and reinsurance schemes, clarifies intermediary financial services from IFSC SEZs to non-resident customers in non-INR currencies, includes fumigation and RTI information services, broadens educational service exemptions, and increases several monetary thresholds.

GST notification updates rates and classifications for construction, housing schemes, works contracts, services and composite-supply valuation rules.
The notification amends SGST treatment and rates for specified services, adding lower-rate and clarified entries for construction and housing works under central housing schemes, works contracts supplied to government entities, mid-day meal buildings, and new classifications for house-keeping via e-commerce, sub-contractor works contracts, environmental and mining services, transport rental and time charter services, amusement and entertainment admissions. It imposes conditions limiting input tax credit claims for certain services and prescribes that where a composite supply involves transfer of land, the land component is deemed to be one third of the total amount charged.

Exemption alignment with central customs notification updates institutional scope and department nomenclature under state GST.
Amendments to the state GST notification revise the eligible institutional description to expressly include specified publicly funded research institutions (excluding hospitals), substitute "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in table entries, and insert Explanation 2 stating the state's exemption is aligned with the Government of India Ministry of Finance customs notification published in the Gazette and is applicable from November 2017.

Government renting of immovable property to registered persons added to GST notification, and insurance agent definition included.
The notification is amended to insert entry 5A covering services supplied by Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Goods and Services Tax Act, 2017, and to insert an Explanation clause (f) providing that "insurance agent" has the meaning given in clause (10) of section 2 of the Insurance Act, 1938.

Madhya Pradesh SGST amends exemption schedule-adds government entity, composite-supply exemption, IFSC and other service exemptions.
Amendments to the Madhya Pradesh GST exemption Table add "Government Entity" alongside "Governmental Authority", insert an exemption for composite supplies (goods 25% of value) provided to governmental bodies for Panchayat and Municipality functions, introduce time-limited exemptions for international transportation of goods by aircraft and vessel expiring 30 September 2018, increase specified monetary thresholds, add exemptions for fumigation of agricultural produce, RTI information services, certain life-insurance and reinsurance schemes, IFSC intermediary financial services supplied in non-INR to customers outside India, and modify education and transport-related exemption items.

GST tariff amendments: specified HSN entries substituted and new entries inserted affecting animal feed, oil cakes and hearing-aid parts.
Amendments modify State GST schedule classifications by substituting and inserting schedule entries: certain feed descriptions are refined; new entries list de-oiled rice bran and cotton seed oil cake with HSN alignment; a specific HSN code is replaced; an exclusion of "other than ghamella" is added to agricultural product descriptions; the description for an item is changed to specify vibhuti; and parts for manufacture of hearing aids are inserted. The changes take effect on the notification's stated date and update the earlier departmental notification under the State GST Act.

Madhya Pradesh GST amends state GST schedules, adding and deleting specific goods and tariff entries effective January 25, 2018.
The State amends its GST notification to modify multiple rate Schedules by inserting, substituting and omitting specific tariff entries-adding items such as tamarind kernel powder, Mehendi paste in cones, LPG for household domestic consumers, a list of bio-pesticides, bio-diesel, fertilizer grade phosphoric acid, bamboo wood joinery and sprinkler/drip irrigation equipment-revising fabric and stone classifications, and reassigning mechanical and vehicle entries; these changes refine scope and exceptions across 2.5%, 6%, 9%, 14%, 1.5% and 0.125% Schedules and take effect 25 January 2018.

GST amendments include affordable housing inclusions and a valuation rule deeming land one third of composite construction supplies.
The notification amends GST classifications to include specified housing works (in situ slum redevelopment, Affordable Housing, EWS and CLSS houses, low cost houses) and mid day meal buildings, revises entries and rates for composite works contracts, services (house keeping, support, tailoring, manufacturing on others' goods, environmental and entertainment admissions), and clarifies that where a composite supply includes transfer of land the land component shall be deemed one third of the total amount charged.

Tax exemption on intra-state supply of specified used motor vehicles limits state tax to margin-based rates.
Exempts state tax on intra state supplies of specified categories of old and used motor vehicles by taxing only the supplier's margin at prescribed state tax rates per vehicle category. Vehicle categories are defined by fuel/type, engine capacity, length and ground clearance. For suppliers who claimed depreciation under income tax law, margin equals consideration received less depreciated value; otherwise margin equals selling price less purchase price; negative margins are ignored. Exemption is inapplicable where the supplier has availed input tax credit, CENVAT, VAT input credit or equivalent taxes. The notification is effective from the stated January 2018 date.

Profit petroleum share exemption: consideration for petroleum exploration or mining licenses excluded from local GST on domestic supplies.
The State exempts intra State supplies of services by way of grant of license or lease to explore or mine petroleum crude or natural gas from state tax, but only to the extent the tax would be leviable on the consideration paid to the Central Government as Central Government's share of profit petroleum as defined in the contract; the exemption is issued under the State's statutory power and on the Council's recommendation.

Tax liability for development rights and construction services arises on transfer of possession or right in the constructed property.
Notification designates suppliers of development rights and suppliers of construction service receiving development rights as consideration, and provides that the state tax liability on such 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.

Intrastate e-way bill exemption: transport within Chhattisgarh allowed without e-way bill if invoice or delivery challan accompanies goods.
Exemption permits intrastate transportation of any class of goods within Chhattisgarh without an e-way bill, conditional on the consignment being accompanied by the prescribed invoice or delivery challan; the exemption is temporary and issued under State GST rulemaking in consultation with central tax authorities.

Concessional State Tax aligned with central customs exemption, extending concessional applicability to eligible research institutions.
The notification amends the prior concessional tax notification by redefining eligible recipients to include public funded research institutions, universities, specified Indian Institutes and regional engineering colleges (excluding hospitals), and by substituting references to the administering authority with the Department of Scientific and Industrial Research. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, clarifying that the concession aligns with the central Government customs exemption notification and applies from the earlier commencement of the concessional treatment.

State tax exemption on intra state used vehicle supplies - tax confined to supplier margin; excludes supplies with input tax credit.
Notification exempts State tax on intra state supplies of specified categories of old and used motor vehicles by taxing only the supplier's margin; margin is computed as sale consideration minus depreciated value for assets with income tax depreciation or as selling price minus purchase price otherwise, with negative margins ignored. The exemption is inapplicable if the supplier has availed input tax credit, CENVAT, VAT credit or comparable tax credits on those goods.

GST exemption schedule amendment updates exempted goods entries, revising feeds, oil cakes, tariff codes and hearing-aid parts.
Amendment under section 11(1) of the Rajasthan GST revises the exempted goods schedule by substituting serial 102 to list animal and agricultural feeds; replacing 102A with De-oiled rice bran (tariff 2302) and adding Cotton seed oil cake (tariff 2306); changing the tariff heading at former serial 136A; adding the exclusion "other than ghamella" to serial 137; substituting item (v) in serial 148 with "Vibhuti"; and inserting serial 151 exempting parts for manufacture of hearing aids. Effective 25 January 2018.

Rajasthan GST amends the 2.5% rate list to add tamarind kernel powder and mehendi paste in cones.
The State Government, exercising its GST rate setting power, amends the prior notification to insert new Schedule I (2.5%) entries by adding serial number 76A for tamarind kernel powder, serial number 78A for mehendi paste in cones (with referenced tariff headings), and an additional insertion as serial number 103B, thereby including those goods within the 2.5% rate category.

Exemption of state tax on central government's share of profit petroleum for intra State exploration and mining licenses.
The State exempts intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas from State tax to the extent that tax is leviable on the consideration paid to the Central Government as its share of profit petroleum as defined in the contract.

Tax liability timing for construction-development-right exchanges arises on transfer of possession by conveyance deed or similar instrument.
Notification designates registered persons exchanging construction services and development rights and provides that State tax liability on such supplies, when consideration is partly or wholly in kind, arises when the developer or builder transfers possession or the right in the constructed complex, building or civil structure to the person supplying development rights by entering into a conveyance deed or similar instrument.

Reverse Charge Mechanism: government renting of immovable property to registered taxpayers now attracts reverse charge; insurance agent defined.
The notification is amended by inserting a new serial 5A classifying services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Goods and Services Tax Act as covered by the notification, and by adding clause (f) to the Explanation to define "insurance agent" as per clause (10) of section 2 of the Insurance Act, 1938.