GST rate amendments expand and revise Haryana schedules adding and substituting goods affecting tax treatment.
Haryana amends its GST notification No. 35/ST-2 to reclassify and adjust goods across Schedules I-VI by inserting, substituting and omitting specific tariff entries, adding bracketed exceptions, and thereby altering GST treatment for listed items including food preparations, bio-pesticides, bio-diesel, LPG supplies to household consumers, scientific instruments, irrigation equipment and certain wood and sanitary products; the notification specifies line-by-line textual changes and states the amendment's commencement.

Exemption of state tax on Central Government's share of profit petroleum for exploration and mining leases.
Exemption is provided from state tax on intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas, limited to the state tax leviable on the consideration paid to the Central Government as its contractual share of profit petroleum.

Time of supply clarified: tax liability arises when possession or right in the constructed property is transferred by conveyance.
This notification prescribes that where development rights are supplied against construction services, or construction services are supplied against development rights, the time of supply and state tax liability arises when the developer or builder transfers possession or the right in the constructed property to the person supplying the development rights by a conveyance deed or similar instrument.

Renting of immovable property by government entities to registered persons specified in Haryana GST amendment.
The notification inserts serial 5A to specify that 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 Haryana Goods and Services Tax Act, 2017 are governed by that table entry. It also adds clause (f) to the Explanation, defining "insurance agent" by reference to clause (10) of section 2 of the Insurance Act, 1938.

Late fee waiver for GSTR-6: waiver of excess daily late fee for delayed return filings.
The State waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date, which is in excess of an amount of twenty-five rupees for every day during which such failure continues.

Common GST Electronic Portal designated for registration, tax payment, returns and integrated tax settlement; separate portal for e-way bills.
Notification supersedes the earlier 22 June 2017 notification and designates www.gst.gov.in as the Common GST portal for registration, tax payment, returns filing and computation and settlement of integrated tax, and www.ewaybillgst.gov.in as the Common GST portal for furnishing electronic way bills; www.gst.gov.in is managed by the Goods and Services Tax Network and www.ewaybillgst.gov.in is managed by the National Informatics Centre, effective from 16 January 2018.

Late fee waiver for delayed GSTR-5A filings reduces penalty exposure by capping excess daily charges under Odisha GST.
The State Government waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-5A by the due date to the extent it exceeds twenty-five rupees per day, and where the integrated tax payable in the return is nil the late fee is waived to the extent it exceeds ten rupees per day.

Late fee waiver for delayed GSTR-5 filings reduces excess daily penalty; smaller waiver applies where central tax is nil.
The notification waives the portion of the late fee for delayed filing of Form GSTR-5 that exceeds twenty-five rupees per day; where the total central tax payable in the return is nil, the waiver applies to the extent the late fee exceeds ten rupees per day, thereby capping the recoverable daily penalty for such returns.

Reduction of late fee for delayed GSTR-1 filing: waiver applies only to late-fee amounts exceeding prescribed daily thresholds.
The State Government waives the portion of the late fee for failure to furnish FORM GSTR-1 that exceeds a specified daily threshold; a lower excess threshold for waiver applies where there are no outward supplies for the relevant month or quarter, thereby reducing the effective daily late-fee burden for delayed GSTR-1 filing.

Exemption alignment: state notification narrows beneficiary wording and aligns exemption with central customs framework effective mid-November.
The Odisha GST notification amendment revises beneficiary language to specify Public funded research institutions, universities and specified technical institutes excluding hospitals, replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in schedule entries, renumbers the existing explanation as Explanation 1 and inserts Explanation 2 aligning the exemption with the Government of India customs notification framework and making it applicable from mid-November 2017.

State tax exemption on intra state supplies targets margin based taxation for specified used motor vehicle categories, excluding credit availed suppliers.
Exemption of State tax is granted on specified intra state supplies of old and used motor vehicles by exempting tax in excess of an amount calculated on the supplier's margin at prescribed rates for each vehicle category; the margin is defined as consideration minus depreciated value for depreciating suppliers 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 or related tax credits.

GST exemption expanded to include de oiled rice bran, cotton seed oil cake and parts for hearing aid manufacture.
Amendment to the Odisha GST notification revises schedule entries to refine feed and oil cake descriptions, inserts exemptions for de oiled rice bran and cotton seed oil cake, substitutes a tariff code entry, excludes ghamella from an agricultural goods exemption, replaces an item with vibhuti, and adds an exemption for parts for manufacture of hearing aids; the changes take effect as stated in the notification.

State GST rate amendments: multiple goods added and rate schedule entries substituted altering intra-state tax treatment.
Amendment to the State GST notification revises intrastate tax treatment by inserting, omitting and substituting entries across multiple rate Schedules, adding specific goods and reclassifying tariff headings and descriptions to place listed items under designated percentage rate schedules, while creating exclusions and textual substitutions to differentiate closely related products.

Liability to pay State tax arises on transfer of possession or right by conveyance deed to supplier of development rights.
Notification specifies that where consideration is exchanged between suppliers of development rights and providers of construction services, the liability to pay State tax on the supply of those services arises when the developer, builder, construction company or other registered person transfers possession 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 (for example, an allotment letter).

Exemption of intra State services for petroleum exploration licenses: State tax not leviable on Central Government's share of profit petroleum.
Exemption applies to intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas, relieving such supplies from State tax only to the extent the tax would be leviable on consideration paid to the Central Government characterized in the contract as the Central Government's share of profit petroleum.

Reverse charge on government renting of immovable property applies when the recipient is registered under GST law.
The notification amends the prior Finance Department notification to insert a provision making the recipient liable under the reverse charge mechanism where services by the Central Government, State Government, Union territory or local authority consist of renting of immovable property to any person registered under the Odisha Goods and Services Tax Act, 2017. It further inserts a definition adopting the term "insurance agent" as defined in clause (10) of Section 2 of the Insurance Act, 1938.

GST exemptions broadened to include government entities, composite supplies to Panchayats/Municipalities and IFSC intermediated services.
Amendments expand nil-rated exemptions by adding "Government Entity" to relevant entries and creating a new nil-rated entry for composite supplies (goods 25% of value) to government bodies for Panchayat and Municipality functions. They add nil-rated air and vessel carriage of goods to places outside India until 30 September 2018, exempt student/faculty transport to educational institutions, create nil-rating for IFSC-based intermediaries providing international financial services in non-INR currencies to customers outside India, add life insurance and reinsurance entries, exempt fumigation in agricultural warehouses and RTI information services, and revise education and admission-to-event exemption conditions and monetary thresholds.

GST rate and exemption amendments broaden eligibility for affordable housing, works contracts, and specified support services under state law.
The notification amends the Odisha GST schedule to classify and assign tax treatment to specified construction and housing works (including slum redevelopment, EWS houses, affordable housing and credit-linked schemes), deems land value in certain composite construction supplies to be one third of total consideration, revises composite works contract provisions for sub-contractors supplying government-entrusted works, adjusts rates and provisos for vessel time charters, leasing and support services, and adds or reclassifies various service categories with corresponding conditions limiting benefits where input tax credit has been taken.

E-way bill requirement updated: pre-movement electronic information, consolidated bills and specific exemptions clarified.
Amendments revise valuation, refund, invoicing and e-way bill procedures under the Odisha GST Rules. They prescribe deemed values for state-run and authorised lotteries and actionable claims in betting; refine refund of input tax credit and export refund filing in FORM GST RFD-01 with new statements; enable input credit transfers to Input Service Distributors by registered persons sharing PAN and State code with specified invoice requirements; and comprehensively rework e-way bill obligations, generation, assignment, consolidation, validity, cancellations and enumerated exemptions, together with form substitutions and textual corrections.

Nil-rated supplies to government entities expanded; exemptions and thresholds adjusted across transport, insurance, IFSC and education.
The notification amends nil-rated and exempted entries to add "Government Entity" and insert new nil-rated categories including composite supplies to government bodies related to Panchayat/Municipality functions where goods are 25% of value; time-limited nil-rating for export carriage by aircraft and vessel until 30 September 2018; nil-rated Naval Group Insurance Fund services; reinsurance of specified schemes; IFSC-based intermediary services to non-India customers in foreign currencies; fumigation in agricultural warehouses; RTI information provision; and adjustments to education-related exemptions, thresholds and other specified entries.