Exemption scope for publicly funded research and academic institutions clarified, aligning state rate notification with central customs exemption.
The State Tax (Rate) notification is amended to (a) substitute the first serial entry to specify public funded research institutions, universities and designated technical and research institutions (excluding hospitals), and (b) replace "Department of Scientific and Research" with "Department of Scientific and Industrial Research" for specified serials. The amendment renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 aligning the exemption with a central customs notification and applying that alignment retrospectively from a specified commencement date.

Concessional GST on used vehicles applies tax only on the supplier's margin, subject to input tax credit exclusion.
Concessional IGST applies to inter state supplies of specified old and used motor vehicles by taxing only the supplier's margin above a prescribed base rate. Vehicle categories are defined by tariff headings and physical specifications. Margin is computed as consideration less depreciated value if depreciation was claimed, or as selling price less purchase price otherwise, with negative margins ignored. The scheme does not apply if the supplier has availed input tax credit, CENVAT, VAT credit or other taxes on the goods.

UTGST exemption rules revised to align with customs notification and amend institutional descriptions and department name.
Substitutes the Serial No.1 entry to specify public funded research institutions, universities, Indian Institutes of Technology, Indian Institute of Science, Bangalore, and Regional Engineering Colleges (excluding hospitals), and replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" for Serial Nos.1, 2 and 4. Inserts Explanation 2 aligning the exemption with the Government of India Customs notification and making that alignment applicable from 15th November, 2017.

GST exemption for research institutions aligned with central customs notification, with beneficiary scope and departmental references amended.
The notification amends a prior state GST exemption table by narrowing beneficiary description to publicly funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and replaces departmental references with the Department of Scientific and Industrial Research; it further inserts an explanation aligning the State exemption with a Central customs notification and fixing its applicability from the date stated in that central instrument.

GST exemption alignment with central customs notification clarifies eligible public research institutions and updates departmental nomenclature and applicability.
The notification substitutes the serial 1 entry to specify certain public funded research institutions and replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in specified table entries. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, which incorporates by reference the central customs notification No. 51/96 Customs and directs that the exemption treatment be applied consistent with that central notification, with effect from mid November 2017.

Tax exemption on used vehicle supplies applies to the supplier's margin, with input tax credit claims excluded.
Exempts central tax on specified intra-state supplies of old and used motor vehicles by applying a margin-based exemption. Vehicle categories are listed with corresponding rates applicable to the supplier's margin. The margin is defined either as consideration minus depreciated value where depreciation was claimed, or as selling price minus purchase price otherwise, with negative margins ignored. The exemption does not apply where the supplier has availed input tax credit, CENVAT, VAT input tax credit or other taxes paid on the goods.

Margin-based state tax exemption for intra-state supplies of used motor vehicles, limited where input tax credit is claimed.
Exemption of state tax on the margin of supplier is specified for certain categories of old and used motor vehicles, with distinct concessional rates per listed tariff entries. Vehicle specifications reference the Motor Vehicles Act and SUV dimensions. Supplier margin valuation is prescribed: for those who claimed depreciation the margin is consideration less depreciated value; otherwise it is selling price less purchase price; negative margins are ignored. The exemption is inapplicable if the supplier has availed input tax credit, CENVAT, VAT input tax credit or other tax credits on the goods.

Concessional UTGST on used vehicles taxes only the supplier margin at prescribed rates, excluding supplies with input tax credit.
Concessional UTGST limits tax on specified old and used motor vehicles to the amount calculated at the prescribed rate on the supplier's margin. Margin for depreciated assets equals consideration less depreciated value; otherwise it is selling price less purchase price, with negative margins ignored. The concession is inapplicable where the supplier has availed input tax credit, CENVAT, VAT credit or other tax credits on the goods, and vehicle classification follows the Motor Vehicles Act and related rules.

IGST rate amendment adjusts tariff schedule entries, reclassifying feeds, adding oilcake and rice bran, and adding hearing-aid parts.
Amendment to the IGST rate notification substitutes and inserts specific tariff schedule entries: it revises feed-related descriptions, inserts entries for de-oiled rice bran and cotton seed oil cake with HS headings, substitutes a chapter code and certain item descriptions including an exclusion for a specified agricultural input and replacement of a devotional ash item, and adds a new serial entry to include parts for manufacture of hearing aids across any chapter.

Concessional CGST on used motor vehicles: central tax applies only to the supplier's margin where no input tax credit is claimed.
Concessional central tax applies to specified old and used motor vehicles by taxing only the supplier's margin. Where depreciation was claimed, margin equals consideration received less depreciated value on the date of supply; otherwise margin equals selling price less purchase price, with negative margins ignored. The concession does not apply if the supplier has availed input tax credit, CENVAT, VAT credit or other tax credits on the goods.

Margin-based GST exemption on specified used motor vehicle supplies limits taxable amount to rate applied on supplier margin.
Exempts part of State GST on intra state supplies of specified old and used motor vehicles by excluding tax in excess of the amount calculated at the specified rate on the supplier's margin. Vehicle categories are described by tariff headings and physical specifications. Margin is calculated as consideration less depreciated value where depreciation was claimed, or as selling price less purchase price otherwise, with negative margins ignored. Exemption does not apply if input tax credit, CENVAT or VAT credit, or other tax credits have been availed on the goods.

GST tariff classification changes amend state rate notification, substituting and inserting specific commodity entries and adding parts for hearing aids.
Amendments revise specific tariff classifications in the Arunachal Pradesh SGST rate notification by substituting the entry at serial number 102, inserting new serial entries for De-oiled rice bran and Cotton seed oil cake, substituting the tariff code at serial number 136A, adding the qualifier "other than ghamella" to agricultural use language at serial number 137, replacing an item description at serial number 148 with "Vibhuti," and inserting a new serial entry for parts for manufacture of hearing aids; effective 25th January, 2018.

SGST tariff amendment updates classification of feeds and inserts de-oiled rice bran and cotton seed oil cake entries.
Amendment to the State GST rate schedule revises tariff classifications and inserts new commodity entries, including substitution of the mixed feed description and insertion of de-oiled rice bran and cotton seed oil cake. It also replaces a tariff heading for a listed item, excludes a specified item from agricultural/horticultural/forestry use descriptions, substitutes a devotional item description, and adds an entry for parts for manufacture of hearing aids. The amendment takes effect from the date specified in the amending notification and operates by amending the earlier State Tax (Rate) notification under section 11 of the Maharashtra GST Act.

IGST rate amendments: tariff insertions and reclassifications adjust GST treatment and scope for specified goods.
Notification amends the IGST tariff by inserting, substituting and omitting specific goods across Schedules set at 5%, 12%, 18%, 28%, 3% and 0.25%, thereby reallocating items such as tamarind kernel powder, mehendi paste in cones, rice bran, LPG for household consumers, bio pesticides, biodiesel, sugar boiled confectionery, 20 litre bottled drinking water, irrigation equipment, launch vehicle/satellite instruments, fertilizer grade phosphoric acid, bamboo and wooden joinery, buses running exclusively on bio fuels, and actionable claims from betting into specified rate entries while narrowing or deleting existing descriptions and adding targeted exceptions.

CGST rate amendments: specific tariff entries substituted and new items (feeds, oilcakes, hearing-aid parts) inserted under notification.
Amendment to the CGST rate notification substitutes the description at S. No. 102 covering various feeds and agricultural supplements, inserts S. Nos. 102A and 102B for de-oiled rice bran (2302) and cotton seed oil cake (2306), substitutes tariff code 7117 at S. No. 136A, adds the qualifier "other than ghamella" at S. No. 137, replaces item (v) at S. No. 148 with "Vibhuti", and inserts S. No. 151 for "Parts for manufacture of hearing aids".

UTGST Rate amendments revise tariff entries and insert classifications for specified feeds, oil cakes and hearing-aid parts.
Amendment of the UTGST Rate Schedule substitutes specific item descriptions to clarify the scope of feeds and agricultural feed materials, inserts separate entries for de-oiled rice bran and cotton seed oil cake, substitutes a tariff heading number, excludes a particular form of a horticultural input from an existing entry, amends an item name, and inserts a new serial entry categorising "Parts for manufacture of hearing aids." These changes refine tariff classifications and item descriptions in the Notification No.2/2017 Schedule.

GST schedule amendment updates feed classifications and inserts specified tariff items, altering exclusions and adding hearing-aid parts.
Amendment to the Karnataka Goods and Services Tax notification revises Schedule entries: substitutes the description at serial number 102 for animal and agricultural feeds; inserts 102A for De-oiled rice bran (2302) and 102B for Cotton seed oil cake (2306); changes 136A tariff code to 7117; adds the exclusion "other than ghamella" to the agricultural goods entry at 137; replaces item (v) at 148 with "Vibhuti"; and inserts serial 151 for parts for manufacture of hearing aids. The changes take effect 25 January 2018.

GST rate amendments reclassify and refine taxable goods and exclusions, altering schedule placement and scope for listed products.
Amendment to the Arunachal Pradesh State GST rate notification revises multiple rate Schedules by inserting, substituting and omitting entries to reclassify goods, refine product descriptions and specify scope exclusions or inclusions-covering items such as tamarind kernel powder, mehendi paste in cones, rice bran, household LPG supply, bio-pesticides, bio-diesel, bamboo joinery, mechanical appliances, cigarette filter rods, drinking water in 20-litre bottles, fertilizer grade phosphoric acid, precious and semi-precious stones, and transport equipment running on bio-fuels. The changes adjust schedule placement and clarify taxable treatment for affected goods.

GST rate amendments: reclassification and schedule reallocations change tax treatment of specified goods under state rate notification.
Amendment to the State GST rate schedule modifies Schedules I-VI by inserting, omitting and substituting tariff entries and descriptions, reallocating specified goods among the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% rate schedules. The notification adds targeted serial entries, bracketed exceptions and textual substitutions to refine tariff headings and exclusions, thereby changing the tax classification and rate treatment of enumerated goods. The amendments take effect on the date specified in the notification and operate as modifications to the principal rate notification.

UTGST rate amendments update taxable goods lists and revise schedule entries across multiple rate bands.
This notification amends the principal UTGST rate notification by inserting, substituting and omitting specific tariff entries across multiple rate schedules (2.5%, 6%, 9%, 14%, 1.5%, 0.125%). It adds distinct goods (e.g., tamarind kernel powder; mehendi paste in cones; rice bran; household LPG; bio-pesticides; bio-diesel; bamboo joinery), revises product descriptions and headings, excludes specified items from broader entries, and reclassifies precious and semi-precious stones and related jewellery items.