Rajasthan GST amendments update exemptions for government supplies, education services, transport, insurance, fumigation, and IFSC intermediaries.
The notification amends Rajasthan GST exemption entries by adding "Government Entity", creating a composite supply exemption for supplies to government bodies relating to Panchayat and Municipality functions, extending one year exemptions to three years, raising monetary thresholds, introducing time limited exemptions for international goods transport, and inserting new exempt services including IFSC intermediary services, naval group insurance, reinsurance, fumigation of agricultural warehouses, RTI information provision, entrance examinations and certain online educational journals, while clarifying recipient categories and provisos.

Rajasthan GST amendments adjust tax treatment for certain housing projects, composite works contracts and specified services with credit conditions.
Amendments substitute and insert tariff entries to extend specified GST treatment to civil structures for in-situ slum redevelopment, Affordable Housing EWS projects, houses under CLSS, low-cost houses up to 60 sqm in infrastructure-status projects, and buildings used for centralised mid-day meal distribution; revise composite works contract entries and related service classifications; and impose operational conditions linking concessional rates to non-availability of input tax credit, procurement conditions for government entities, and limits on lease/sub-lease amounts within composite supplies.

Tax exemption scope clarified: state notification amends eligible institutions and aligns exemption with central customs notification.
The notification revises eligible entities to read "Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital" and replaces references to "Department of Scientific and Research" with "Department of Scientific and Industrial Research" for specified entries. It further inserts an Explanation 2 stating that the exemption aligns with the Government of India Ministry of Finance (Department of Revenue) customs notification and is applicable with effect from 19 November, 2017.

Reduction of state tax on intra state supply of used motor vehicles by applying margin based rates by vehicle category.
State tax exemption applies to specified categories of old and used motor vehicles by exempting tax in excess of the amount computed by applying the notified rate to the supplier's margin. Four categories are specified with rates of 9% for certain large petrol/LPG/CNG, diesel and SUV categories, and 6% for other used vehicles. Margin for depreciable goods equals consideration less depreciated value where income tax depreciation was claimed; otherwise margin equals selling price less purchase price, with negative margins ignored. Exemption is inapplicable if input tax credit or analogous credits were availed.

GST rate schedule amendment updates tariff entries, adds de oiled rice bran and cottonseed oil cake, and hearing aid parts.
The notification amends the State GST rate schedule by substituting and refining entries for specified animal and agricultural feeds, inserting separate entries for de-oiled rice bran and cotton seed oil cake, replacing a tariff code entry, adding an exclusion "other than ghamella" for goods used in agriculture, specifying vibhuti in an entry, and inserting a new serial for parts for manufacture of hearing aids; the amendments take effect from the date stated in the notification.

GST rate amendments: State notification revises taxable goods across multiple schedules, altering rates and item classifications.
Amendment to the State GST rate notification effects targeted insertions, substitutions and omissions across Schedules I-VI of Notification No.1/2017-State Tax (Rate), modifying tariff classifications and applicable state tax rates for specified goods (including additions such as tamarind kernel powder, mehendi paste in cones, rice bran, LPG for household supply, certain scientific instruments, sugar boiled confectionery, packaged 20 litre drinking water, fertilizer grade phosphoric acid, listed bio-pesticides, biodiesel, bamboo joinery, irrigation equipment, bio-fuel buses, cigarette filter rods and sanitary ware), and refines descriptions and exclusions within schedule entries; issued under section 9(1) of the Chhattisgarh GST Act and effective as notified.

State tax exemption for profit petroleum share removes state GST on Central Government's share paid under exploration or mining licences.
Exempts from state tax the intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas to the extent of state tax leviable on the consideration paid to the Government as the Central Government's share of profit petroleum as defined in the contract.

Tax liability timing for construction against transfer of development rights arises on transfer of possession by conveyance deed.
Notification treats suppliers exchanging construction services for development rights (and vice versa) as registered persons whose liability to pay state tax 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 renting immovable property to registered persons treated under the State GST rate amendment and definition updated.
The notification inserts a new serial entry 5A covering services supplied by the Central Government, State Government, Union Territory or local authority consisting of renting of immovable property to a person registered under the Chhattisgarh GST Act, 2017, and adds an Explanation defining "insurance agent" as per the Insurance Act.

GST exemptions expanded for government-related supplies, IFSC financial intermediation, insurance, transport, fumigation and specified educational services.
Amendments to Notification No. 12/2017 insert and modify nil-rate entries and exemptions: adding "Government Entity" to beneficiaries; creating a nil-rated composite-supply entry where goods are 25% for supplies to government bodies for Panchayat and Municipality functions; adding nil-rated export transport by aircraft and vessel with a sunset date; inserting nil-rated entries for student transport to certain educational institutions, Naval Group Insurance Fund life insurance, reinsurance of specified schemes, IFSC intermediary international financial services in non-INR currencies; adding fumigation of agricultural warehouses and RTI information services as nil-rated; and adjusting thresholds and educational service provisos.

GST rate amendments: changes for housing projects, works-contract supplies, and valuation of land in composite supplies.
The notification amends State GST rates and classifications: it includes specified PMAY-related construction works (in-situ slum redevelopment, EWS, CLSS and low-cost houses) and mid-day meal buildings in concessional entries; substitutes composite works-contract entries with prescribed state-tax rates and provisos limiting benefits where input tax credit on certain goods has been taken; reclassifies time-charter and rental transport services with input-credit conditions; restricts concessional treatment for housekeeping via e-commerce where input tax credit has been taken; updates fuel, mining, environmental, manufacturing, tailoring and entertainment admission entries; and fixes valuation for composite supplies involving transfer of land by deeming the land component to be one third of the total amount charged.

Exemption scope updated: research and academic institutions included; departmental name corrected and exemption aligned with central customs notification.
Amendment revises the exemption table to specify eligible beneficiaries as public funded research institutions, universities, IITs, IISc Bangalore and Regional Engineering Colleges (other than hospitals), corrects the departmental designation to Department of Scientific and Industrial Research for certain entries, and inserts an Explanation stating the exemption is aligned with the Government of India customs notification and applicable from the operative date specified in the state notification.

Tax exemption on intra-state supplies of specified used motor vehicles limits tax to the supplier margin at notified rates.
Exemption of state tax on intra state supplies of specified old and used motor vehicles is provided by taxing only the margin of the supplier at notified rates for each vehicle category; margin is computed as consideration minus depreciated value for depreciated assets or as selling price minus purchase price otherwise, with negative margins ignored, and the exemption does not apply where the supplier has availed input tax credit, CENVAT, VAT credit or other tax credits.

GST notification amendments refine tariff classifications, insert specific commodity entries and add parts for hearing aid manufacture.
Amendments substitute and insert Schedule entries in notification No. ERTS(T)65/2017/2 to revise tariff descriptions and serial numbers: substituting the description at S. No. 102 for feed and related agricultural inputs; inserting 102A and 102B for de-oiled rice bran and cotton seed oil cake; substituting the tariff code at S. No. 136A; adding an exclusion for "ghamella" at S. No. 137; substituting item (v) at S. No. 148 to read "Vibhuti"; and inserting S. No. 151 for parts for manufacture of hearing aids.

Meghalaya SGST notification amendments issued; publication includes a non-substantive software traceback artifact.
Amendments are issued to Notification No. ERTS(T)65/2017/1 dated 29 June 2017 under reference ERTS(T) 65/2017/Pt/219-006/2018 dated 25-01-2018 concerning Meghalaya SGST; the publication includes a non-substantive software traceback unrelated to the legal amendments.

Tax exemption for central government's share of profit petroleum: state GST not leviable on consideration paid under exploration leases.
Exemption is provided for intra State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas, to the extent of State tax leviable on the consideration paid to the Central Government as the Central Government's share of profit petroleum as defined in the contract, exercised under section 11(1) of the Meghalaya Goods and Services Tax Act on Council recommendation and in the public interest.

Liability for State tax on exchanges of development rights and construction services arises on transfer of possession under conveyance.
The notification designates registered persons who exchange development rights for construction services (and vice versa) as the persons in whose case the liability to pay State tax on such supplies arises, and fixes the time of that liability as 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.

Government rental services exemption: renting immovable property to registered persons added to GST notification, and insurance agent defined.
The notification amends the prior GST notification by inserting an exemption for services supplied by government authorities by way of renting immovable property to a person registered under the State GST law, specifying suppliers as government entities and recipients as registered persons, and by adding an explanatory definition that ''insurance agent'' has the meaning given in the Insurance Act.

Meghalaya GST amendments add "Government Entity", broaden nil-rated exemptions and insert education, transport, insurance and IFSC service exemptions.
The notification amends the Meghalaya GST exemption table to insert "Government Entity" alongside "Governmental Authority", add a nil-rated composite-supply entry for supplies to government bodies relating to Panchayat and Municipal functions where goods comprise 25% of value, introduce time-limited nil exemptions for international carriage of goods by aircraft and vessel, broaden exemptions to include student-transport vehicles, certain life insurance and reinsurance services, IFSC-based intermediary services to non-INR customers, fumigation of agricultural warehouses, RTI information services, and education-related services such as entrance examinations and online journals, and increases specified monetary thresholds.

GST amendments expand coverage for specified housing projects, clarify composite works valuation and limit input tax credit in certain supplies.
The notification expands GST coverage for specified housing works-including in situ slum redevelopment, EWS and Credit Linked Subsidy Scheme houses, and low cost affordable housing up to 60 sq. metres-and adds certain mid day meal buildings; it clarifies composite works contract treatment for sub contractors supplying services to government entities, reclassifies several service categories and limits input tax credit in specified cases; and it provides that, in certain composite construction supplies involving land, the land component is deemed to be one third of the total amount charged.