GST amendments refine construction and real estate treatment, composite works contract valuation and conditional input tax credit rules.
The notification amends Haryana GST tariff entries to expand and clarify treatment of construction and real estate supplies (including in-situ slum redevelopment, EWS houses, CLSS houses and low-cost houses in notified affordable projects), to add mid-day meal scheme buildings, to redefine composite works contract supplies by sub-contractors to government purchasers with specified conditions, to fix valuation where land forms part of composite construction (land deemed one third of total amount), and to adjust rates and conditional input tax credit rules for specified services including housekeeping via e-commerce, time charter vessels, mining/petroleum services, environmental services and admissions to amusement/entertainment facilities.

Common GST electronic portal designation: gst.gov.in and ewaybillgst.gov.in authorised for GST compliance and e way bills.
The notification designates www.gst.gov.in and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portals. www.gst.gov.in, managed by the Goods and Services Tax Network, is authorised for registration, payment of tax, furnishing of returns and computation and settlement of integrated tax. www.ewaybillgst.gov.in, managed by the National Informatics Centre, is authorised for furnishing electronic way bills. The notification supersedes an earlier notification and is deemed effective from the 16th day of January, 2018.

GST exemptions: Manipur expands nil-rated services to include government-related composite supplies, transport, insurance and IFSC services.
The amendment expands nil-rated supplies under Manipur SGST by adding exemptions for composite supplies to government entities relating to Panchayat and Municipality functions, transitional nil-rating for export transport by aircraft and vessel, nil-rated services for specific insurance and reinsurance schemes, IFSC-based intermediary services in foreign currencies to customers outside India, fumigation of agricultural warehouses, and specified educational and RTI-related services; it also amends definitions, extends certain time and threshold provisions, and inserts government entity inclusions across multiple schedule entries.

GST exemption for specified services and composite supplies to government entities clarified with new entries and time limits.
Amendments to the Sikkim GST notification add and modify multiple nil-rated entries and exemptions: insertion of "Government Entity" alongside Governmental Authority; nil-rating for composite supplies (goods 25% value) to government bodies in relation to Panchayat and Municipality functions; time bound nil-rating for export transport by aircraft and vessel; nil-rating for IFSC intermediary services to non INR customers; additions for insurance/reinsurance, fumigation of agricultural warehouses, RTI information services, and refinements to educational service exemptions and monetary thresholds.

Late fee waiver for delayed GSTR-6 filings limits daily penalty to a nominal threshold set by notification, easing compliance burden.
The notification waives the amount of late fee payable by any registered person for failure to furnish FORM GSTR-6 by the due date that is in excess of an amount of twenty-five rupees for every day during which such failure continues, issued under the powers conferred by the Haryana Goods and Services Tax Act on the recommendation of the Council.

Late fee waiver for delayed GSTR 5A filings limits recoverable penalties to amounts above prescribed per day thresholds.
Notification under the Haryana Goods and Services Tax Act waives the portion of late fee for failure to furnish FORM GSTR 5A by the due date that exceeds a prescribed per day threshold, and provides a reduced threshold where the return shows nil integrated tax payable, thereby capping recoverable daily penalties for delayed filing.

Late fee waiver reduces daily penalty for delayed GSTR-5 filings, with a lower threshold when no state tax is payable.
The Haryana Government waives portions of the daily late fee for failure to furnish FORM GSTR-5 by the due date, removing that part of the fee which exceeds a prescribed per-day threshold; a lower per-day threshold for waiver applies where the return shows no state tax liability.

Late fee waiver for delayed GSTR-1 filings reduces daily excess charges; lower threshold applies when no outward supplies.
Waiver of late fee for delayed filing of FORM GSTR-1 limits the recoverable daily penalty by establishing modest daily threshold amounts above which additional late fees are waived, and provides a lower daily threshold where there are no outward supplies, thereby reducing the financial exposure for late filers of the return.

Correction of department name and alignment of exemption rules with central customs notification for eligible research institutions.
Amendment substitutes the description of covered institutions to specify public funded research institutions and certain universities excluding hospitals, replaces the departmental name with "Department of Scientific and Industrial Research" in specified table entries, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 aligning the notification's exemption with the Government of India customs notification and its stated effective date.

Margin-based GST exemption on used motor vehicles; specified rates apply and ITC-availed supplies excluded from the benefit.
Exempts State GST on intra-state supplies of specified used motor vehicles by taxing only the supplier's margin at prescribed rates by vehicle category. Margin is measured as consideration minus depreciated value where depreciation was claimed, or as selling price minus purchase price otherwise; negative margins are ignored. The exemption is inapplicable if the supplier availed input tax credit, CENVAT, VAT credit, or other tax credits on the goods.

GST exemption amendments modify exempted goods list, inserting specific feed and oilcake entries and clarifying exclusions.
Amendments alter the Schedule to notification No. 1126-F.T. under exemptions under section 11 of the West Bengal GST Act by substituting the description at serial No. 102 for feed and related materials; inserting new serial entries for de-oiled rice bran and cotton seed oil cake; substituting the tariff code entry at serial No. 136A; adding the exclusion "other than ghamella" at serial No. 137; substituting "Vibhuti" at serial No. 148; and inserting serial No. 151 for parts for manufacture of hearing aids.

GST rate amendments reclassify goods and update schedule entries, changing tax treatment for specified commodities and exclusions.
Amendments update state GST rate schedules by inserting, substituting and omitting tariff entries to reclassify goods and adjust applicable tax rates, adding items like tamarind kernel powder, mehendi paste in cones, rice bran (other than de-oiled), household LPG supplies, scientific and technical instruments for launch vehicles, sugar boiled confectionery, 20 litre bottled drinking water, specified bio-pesticides and bio-diesel, bamboo wood joinery, irrigation and sprinkler equipment, buses running on bio-fuels, and cigarette filter rods, while creating exclusions and modifying descriptions and tariff subheadings to realign schedule classifications.

Exemption of state tax on Central Government's share of profit petroleum in intra-State oil and gas exploration leases.
Exemption of 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 applies to the portion of State tax leviable on consideration paid to the Central Government as its share of profit petroleum under the contract.

Tax liability timing for construction exchanged against development rights arises on transfer of possession or title.
Provides that where development rights are supplied in consideration of construction services, or construction services are supplied in consideration of development rights, the liability to pay State tax on those supplies arises when the developer, builder or construction company transfers possession or the right in the constructed complex, building or civil structure to the person supplying the development rights by entering into a conveyance deed or similar instrument.

Reverse charge: government renting of immovable property to registered persons attracts tax liability under WBGST rules.
The notification inserts an entry treating services supplied by Central, State, Union territory or local authority by way of renting of immovable property to a person registered under the West Bengal Goods and Services Tax Act, 2017 as taxable under the RCM, thereby shifting tax liability to the registered recipient. It also adds an explanation defining "insurance agent" by reference to the Insurance Act, 1938.

GST exemption for specified government-directed composite supplies and IFSC intermediary services expanded and clarified.
Amendment inserts "or a Government Entity" alongside "Governmental Authority" and creates a nil-rated entry for composite supplies to government bodies where goods constitute not more than twenty-five percent, relating to functions of Panchayats under article 243G or Municipalities under article 243W. It adds time-limited nil-rated exemptions for export transportation of goods by aircraft and vessel, expands transport exemptions to student/faculty/staff conveyance to educational institutions, adds nil-rated insurance and reinsurance entries including Naval Group Insurance Fund coverage, introduces IFSC intermediary services nil-rating for offshore currency services, and adds fumigation and RTI information service exemptions.

GST rate revisions: reclassifies works contracts and housing services while conditioning input tax credit and land valuation.
Amendment to the State GST rate notification revises the Table in notification No. 1135 F.T. to expand construction and real estate entries to include in situ slum redevelopment, Affordable Housing and Credit Linked Subsidy Scheme houses, and buildings used for centralized mid day meals; it reclassifies composite works contracts, specifies tax rates for categories such as works contracts, time charters, rental and housekeeping services supplied via e commerce where supplier is not registered, and imposes conditions limiting input tax credit and deeming the value of land transfer in certain composite supplies as one third of total consideration.

IGST exemption scope aligned with customs exemption framework; institutional eligibility and departmental nomenclature amended accordingly.
Revises Notification No.47/2017-Integrated Tax (Rate) by redefining the Table entry for serial number 1 to specify public funded research institutions, universities, IITs, IISc Bangalore and Regional Engineering Colleges (other than hospitals), and by substituting "Department of Scientific and Industrial Research" for "Department of Scientific and Research" in specified Table entries. It re numbers the existing Explanation as Explanation 1 and inserts Explanation 2 aligning the exemption with Customs Notification No. 51/96 Customs, made applicable with effect from mid November 2017, under powers of section 6(1) read with section 6(3) of the IGST Act.

GST notification amendments revise rates and conditions for housing schemes, composite works valuation, input tax credit, and service classifications.
The notification amends the Sikkim GST rate table by substituting and inserting entries to cover construction works under specified housing schemes, concessional treatment for low cost and EWS houses, mid day meal buildings, and various service classifications. It clarifies composite works contract treatment for sub contractors to government or government entities, prescribes that transfer of land in such composite supplies shall be deemed one third of the total amount charged, and imposes conditions limiting input tax credit for specified entries; it also reclassifies rates and items for transport, housekeeping via e commerce, mining and environmental services, entertainment admissions, and selected manufacturing and maintenance services.

GST rate amendments expand affordable housing coverage and prescribe valuation allocation for composite construction supplies.
The notification amends State GST rate classifications to include specific construction works under housing schemes (in situ slum redevelopment, EWS houses, Credit Linked Subsidy Scheme and Affordable Housing with infrastructure status) and to clarify concessional treatment for buildings used for mid day meal services by eligible entities. It revises composite works contract entries, prescribes concessional treatment for sub contractor supplies to government entrusted works, redefines valuation where transfer of land is bundled with construction by deeming the land component to be one third of the total charge, and updates rate and input tax credit conditions across transport, housekeeping, tailoring, environmental and entertainment service categories.