Extension of time for Input Service Distributor returns; deadline deferred to a specified end-of-period under GST procedural provisions.
The Commissioner extends the time for furnishing returns by an Input Service Distributor in FORM GSTR-6 for the months July 2017 to February 2018 until 31 March 2018, issued under the statutory authority of the State GST Act and rules; this notification supersedes an earlier notification while preserving actions or omissions before supersession.

Tax exemption alignment: State notification amends institutional eligibility wording and links exemption to central customs notification, effective prospectively.
The notification amends the State tax rate schedule to specify eligible exempt institutions as public funded research institutions, universities, certain premier institutes excluding hospitals, and corrects the administrative reference to the Department of Scientific and Industrial Research. It adds an Explanation aligning the State exemption with an existing central customs notification and establishes the exemption's applicability from the stated effective date in the notification.

GST exemption scope revised to specify eligible research and educational institutions and align applicability with prior customs notification.
The notification amends the CGST rate schedule by redefining the beneficiary in serial 1 to include specified publicly funded research institutions and educational institutes, excluding hospitals, and by replacing references with "Department of Scientific and Industrial Research." It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, which aligns the GST exemption with the scope of the Government's Customs notification No. 51/96 Customs and makes the exemption applicable from 15th November, 2017.

Margin-based state tax exemption for specified used motor vehicle supplies, subject to margin calculation and input-tax credit exclusions.
State tax on intra state supplies of specified categories of old and used motor vehicles is exempt to the extent tax exceeds the amount calculated on the supplier's margin; distinct reduced rates apply by vehicle category. For depreciated assets claimed under the Income Tax Act, margin equals consideration received minus depreciated value, and negative margins are ignored. The exemption does not apply where the supplier has availed input tax credit, CENVAT, VAT input credit or similar credits on the goods.

State tax exemption on old and used vehicle supplies limits tax to the supplier's margin under prescribed reduced rates.
Exempts state tax on intra state supplies of specified old and used motor vehicles by taxing only the supplier's margin, with reduced rates set by category and vehicle specifications to be determined under the Motor Vehicles Act; margin for depreciating taxpayers equals consideration less depreciated value, otherwise selling price less purchase price, negative margins ignored, and the exemption does not apply where the supplier has availed input tax credit or similar tax credits.

GST schedule amendments update feed and oilcake classifications and add parts for manufacture of hearing aids.
The notification amends the SGST rate Schedule by substituting a feed-and-agricultural feedstock description at one serial entry, inserting new entries classifying de-oiled rice bran and cotton seed oil cake, substituting a tariff heading at another entry, adding the qualification "other than ghamella" to agricultural-use goods, substituting a specified ash product name in an item, and inserting a new entry for parts for manufacture of hearing aids.

GST Schedule amendment revises tariff entries for feeds, oil cakes and hearing-aid parts, and adds explicit exclusions.
The notification amends the State GST Schedule by substituting and inserting tariff entries: replacing the feed category wording to enumerate aquatic, poultry and cattle feeds and related supplements; inserting distinct entries for De-oiled rice bran and Cotton seed oil cake; substituting a tariff code entry; narrowing an agricultural input entry by excluding ghamella; amending an item description to Vibhuti; and inserting a serial for parts for manufacture of hearing aids. The changes take effect on the date specified in the notification.

GST rate amendments: additions and substitutions to state tax rate schedules altering tariff entries and exemptions.
Amendments to the State Tax (Rate) notification effect targeted insertions, substitutions and omissions across multiple rate schedules-2.5%, 6%, 9%, 14%, 1.5% and 0.125%-by adding specified goods (including tamarind kernel powder, mehendi paste in cones, LPG for household consumers, bio-pesticides, bio-diesel, 20-litre packaged drinking water, and bamboo wood joinery), revising commodity descriptions and codes, excluding certain items, and clarifying exceptions such as cigarette filter rods and vehicles running exclusively on bio-fuels, thereby realigning tariff classifications and scope under state tax rates.

GST rate schedule amendments expand and reclassify goods, inserting new tariff entries and substituting commodity descriptions.
Amendments to the State GST rate notification modify Schedules I-VI by inserting, substituting and omitting tariff entries and descriptive language, thereby reclassifying specified goods (including tamarind kernel powder, mehendi paste in cones, rice bran, LPG supplies for household consumers, sugar boiled confectionery, drinking water in 20 litre bottles, listed bio pesticides, bio diesel, bamboo wood joinery, cigarette filter rods, buses running on bio fuels, and scientific/technical items for launch vehicles and satellites), adjusting exclusions and supply conditions, and adding new classifications for irrigation equipment, sanitary ware, and actionable claims related to chance based betting.

Exemption for profit petroleum removes state tax on consideration paid to government for exploration and 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, insofar as the tax is leviable on consideration paid to the Government of Manipur in the form of State Government's share of profit petroleum as defined in the contract.

Tax exemption for intra state licences or leases to explore or mine hydrocarbons excludes state share of profit petroleum.
The notification exempts from State tax the component of consideration paid to the State Government identified as the State Government's share of profit petroleum under contracts granting licence or lease to explore or mine petroleum crude or natural gas for intra State supplies of services.

Liability to pay state tax arises when possession or right in a constructed property is transferred to the development-rights supplier.
Notification designates reciprocal classes of registered persons exchanging development rights for construction services and vice versa, and provides that state tax liability on those 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 executing a conveyance deed or similar instrument (for example, an allotment letter).

Timing of tax liability: central tax arises when possession or right in a constructed property is transferred.
Designates suppliers exchanging development rights and construction services as classes where central tax liability on those supplies arises when the developer or builder transfers possession of, or the right in, the constructed complex, building or civil structure to the person supplying the development rights by executing a conveyance deed or similar instrument.

Refund of input tax credit formula for zero-rated supplies clarified; registration and refund forms and procedures updated nationwide.
The notification amends Karnataka GST Rules to deem a Central GST Unique Identity Number valid under Karnataka law, restrict retrospective amendment of registration particulars except by Commissioner's order, and prescribe a formula and definitions for refund of input tax credit on zero-rated supplies under bond or LUT. It adds targeted refund provisions where suppliers claimed specified export notifications, requires quarterly refund applications in FORM GST RFD-10, extends refund exclusions for export claims, and substitutes multiple forms including REG-10, REG-13, GSTR-11, RFD-10 and DRC-07 with updated documentation and verification requirements.

E-way bill requirement updated: generation, validity, assignment and exemptions clarified for interstate and intrastate movement.
The amendment revises procedural timelines and tax base descriptions, prescribes deemed valuation for lotteries and wagering supplies, narrows the aggregate value of exempt supplies by excluding specified categories, permits transfer invoices for Input Service Distributors with defined particulars, requires conveyance to carry invoices when e-way bills are not required, clarifies refund entitlement and processing for export-related input tax credit, and comprehensively overhauls e-way bill rules and forms including generation, assignment, consolidation, validity, cancellation and specified exemptions.

Government renting of immovable property to registered taxpayers classified in the state GST rate schedule, with definitional update on insurance agent.
The notification amends the State Tax (Rate) schedule by adding a new entry covering services supplied by Central or State governments, union territories or local authorities by way of renting of immovable property to any person registered under the Manipur Goods and Services Tax Act, 2017, and by inserting an explanation clause adopting the statutory meaning of "insurance agent" from the Insurance Act, 1938.

Renting of immovable property by government bodies to registered persons included under state GST rate notification as taxable service.
A new entry is inserted to treat 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 Sikkim Goods and Services Tax Act as covered by the State Tax (Rate) notification. The amendment also adds an explanatory clause defining "insurance agent" to have the same meaning as in the Insurance Act.

GST exemption alignment for research institutions now tied to central customs notification, affecting eligibility and administrative references.
The amendment substitutes specified Table entries to clarify the class of public funded research and higher-education institutions and replaces references to the overseeing body with the Department of Scientific and Industrial Research. It inserts Explanation 2 stating that the exemption shall be in line with the Government of India Ministry of Finance (Department of Revenue) customs notification cited and is applicable from the stated operative date, thereby aligning the State exemption with the central customs exemption framework.

Tax exemption on resale margin of specified used motor vehicles restricted where input tax credit claimed.
Exempts State tax on intra state supplies of specified old and used motor vehicles to the extent tax exceeds an amount computed at prescribed rates on the margin of the supplier. Margin is defined: for registered persons claiming depreciation, consideration received less depreciated value on date of supply (negative margins ignored); otherwise selling price less purchase price (negative margins ignored). Exemption does not apply if supplier has availed input tax credit, CENVAT, or input tax credit of Value Added Tax or other taxes.

GST notification amendment revises Schedule entries to reclassify feeds, add hearing-aid parts, and update commodity codes.
The notification amends the GST Schedule by substituting and adding specific entries: it revises the description of animal and poultry feeds at serial number 102; reclassifies de-oiled rice bran and cotton seed oil cake under separate tariff entries; updates a tariff code at serial number 136A; narrows an agricultural-use description at serial number 137 by excluding a specified item; substitutes the description at serial number 148 to classify vibhuti; and inserts a new entry expressly covering parts for manufacture of hearing aids. The amendments take effect on the stated commencement date.