Reverse Charge Mechanism applies to government renting of immovable property to registered persons under GST.
The notification inserts entry 6A prescribing that services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 are taxable under the Reverse Charge Mechanism, identifying supplier and recipient classes read with clause (v) of section 20 of the IGST Act, 2017.

Reverse Charge Mechanism applied to government renting of immovable property to registered persons under GST.
The amendment applies the Reverse Charge Mechanism to renting of immovable property supplied by Central/State/UT/local authorities to any person registered under the Central Goods and Services Tax Act, 2017, making the registered recipient liable to pay tax; it also adds that "insurance agent" shall carry the meaning given in clause (10) of section 2 of the Insurance Act, 1938.

Reverse charge on government renting of immovable property to registered persons applies under GST for services supplied by public authorities.
Services consisting of renting of immovable property supplied by the Central Government, State Government, Union territory or local authority to a person registered under the Goods and Services Tax Act are specified to be taxable under the Reverse Charge Mechanism, with the registered person as the recipient liable to discharge tax; the notification also inserts a definition of "insurance agent" by reference to the Insurance Act, 1938.

GST exemptions for specified services expand Nil-rated coverage and add government entity recipients under state tax rules.
Amendments to the Maharashtra State Tax (Rate) notification expand Nil-rated exemptions by adding Government Entity to recipient definitions; inserting Nil-rate entries for composite supplies to government relating to Panchayat and Municipality functions where goods form up to twenty-five percent; adding temporary Nil-rating for international transportation of goods by air and vessel from Indian customs; introducing Nil-rated entries for specified insurance and reinsurance services and IFSC intermediary services to customers outside India in non-INR currencies; and extending exemptions for transport to educational institutions, fumigation services for agricultural warehouses, and specified educational service supplies.

GST exemption for composite supplies with limited goods content protects specified government function services from tax.
Amendments expand nil rated and exempt entries under the Central GST rate notification by inserting a nil rated composite supply entry where the goods component is not more than twenty five percent for supplies to government recipients relating to Panchayat or Municipality functions; add nil ratings for specified international transportation of goods and certain group insurance and reinsurance services; introduce nil rating for intermediaries in IFSC providing international financial services in non INR currencies to customers outside India; and add fumigation, RTI information services and refine educational and event admission treatments.

IGST exemptions broaden nil-rating for specific government, IFSC and education-related services while refining exclusions.
Amends Notification No.9/2017-Integrated Tax (Rate) to add a Government Entity as a recipient and to insert multiple nil-rate exemptions: composite supplies with goods up to 25% value for Panchayat/Municipality functions to government bodies; life insurance to Coast Guard personnel under Naval Group Insurance Fund; reinsurance of specified government insurance schemes; fumigation services in agricultural warehouses; RTI information services; IFSC-located intermediary financial services supplied to customers outside India in non-INR currencies with defined eligibility; and time-limited nil-rating for export transport of goods by aircraft or vessel from Indian customs clearance points, alongside revisions to thresholds, duration, and educational-service related inclusions and exclusions.

UTGST exemptions expanded to include government-entity supplies, composite-supply nil-rating, and specified transport and financial services.
The notification amends UTGST rates to expand nil-rated exemptions by inserting entries that: treat composite supplies with goods constituting not more than twenty-five percent to government recipients as nil-rated; include "Government Entity" alongside governmental authorities; create time-limited nil-rated exemptions for international carriage of goods by aircraft and vessel from India; exempt specified transport, insurance, reinsurance, fumigation, RTI information and certain educational services; and introduce nil-rating for IFSC-based financial intermediaries supplying international financial services in non-rupee currencies to customers outside India, subject to eligibility conditions.

GST exemptions expanded to include government entities, new service exemptions, and adjusted thresholds and durations.
Amendments broaden GST exemption coverage by adding "Government Entity" to eligibility, inserting new exempt entries for composite supplies to governments related to Panchayat and Municipality functions (where goods comprise no more than 25% of value), introducing time-limited exemptions for international transport of goods by aircraft and vessel, and creating exemptions for specified insurance, reinsurance, IFSC intermediary services, fumigation of agricultural warehouses, RTI information services, and refined educational and transport service exemptions. Thresholds, durations, and cross-references are adjusted to clarify applicability.

GST rate amendments expand housing and works-contract concessions while clarifying input tax credit and land valuation rules.
The notification amends the State GST rate table by adding and substituting entries to extend concessions and clarify coverage for real estate and construction (including in-situ slum redevelopment, EWS and Affordable Housing schemes), to treat composite works contracts by sub-contractors to government-related works at concessional rates subject to input tax credit restrictions, to revise transport and leasing entries, and to prescribe valuation for supplies involving transfer of land by deeming the land component to be one third of the total amount charged.

GST rate amendments for construction and real estate clarify service categories, input tax credit conditions and composite supply valuation.
The notification amends SGST rate entries to add and clarify categories within construction, real estate and related services-including in situ slum redevelopment, EWS houses under housing schemes, Credit Linked Subsidy Scheme houses, mid day meal cooking facilities, composite works contracts supplied by subcontractors to government entities, and specified housekeeping, support, manufacturing, environmental, mining and entertainment services-while prescribing conditions on input tax credit and providing a valuation rule that deems the land component in certain composite supplies to be one third of the total amount charged.

GST rate amendments: revised Union Territory tax classifications and conditions for construction, composite supplies, and services.
Amendment revises Union Territory GST rate schedule to reclassify construction and related services including in-situ slum redevelopment, Affordable Housing EWS units, CLSS houses, and mid-day meal facilities; substitutes and inserts multiple Table entries to adjust rates and conditions for composite works contracts, time charter and rental services, housekeeping via electronic commerce operators where input credit is not taken, tailoring and manufacturing services, environmental and amusement/entertainment services; and prescribes valuation for composite supplies involving transfer of land by deeming land value to be one third of total amount, with defined "total amount."

IGST rate amendments notify revised service classifications and conditions affecting supplies and composite works contracts under GST framework.
Amendments to the IGST rate notification revise classification and rates for numerous services, expand lower-rated or exempt construction-related supplies to include specified affordable housing and slum redevelopment schemes, and set valuation rules for composite supplies involving transfer or lease of land by deeming the land component to be one third of the total amount. The changes also impose conditions on input tax credit claiming for certain service supplies, clarify procurement-linked applicability where services are supplied to government entities, and insert and substitute multiple Table entries affecting works contracts, support services, transport hires, environmental services, entertainment admissions and real estate services.

GST rate amendments expand housing concessions and clarify composite works contract treatment for government procured projects.
Notification 1/2018 amends Notification 11/2017 to expand housing related works eligible under concessional treatment to include in situ slum redevelopment, EWS houses under Affordable Housing in Partnership and Credit Linked Subsidy Scheme units, to recognise composite works contracts supplied by sub contractors to main contractors for government entrusted works, to deem the land component in certain composite supplies as one third of the total amount charged, and to revise sectoral entries and input tax credit conditions for services including housekeeping via e commerce operators, vessel time charters, mining exploration, tailoring, environmental services and amusement admissions.

Compensation cess exemption for used motor vehicles where supplier has not availed input tax credit.
The notification inserts a new Schedule entry exempting all old and used motor vehicles by assigning a NIL compensation cess rate, with an Explanation excluding the exemption where the supplier has availed input tax credit, CENVAT credit, or input tax credit of value added tax or any other taxes on such vehicles, and substitutes a tariff code entry in the adjacent Schedule serial number.

Karnataka GST notification amends tax rates and exemptions for housing, construction works, and specified service supplies.
The notification amends Notification No. 11/2017 by substituting and inserting Table entries and provisos to extend concessional treatment and specify KGST rates for services including civil works for in situ slum redevelopment, EWS and CLSS housing under Housing for All (Urban), buildings used for mid day meal schemes, low cost houses in infrastructure status affordable housing, composite supplies of works contract by sub contractors, time charter and rental services, housekeeping and maintenance services, and environmental and mining support services, with conditions limiting input tax credit and deeming land value as one third in specified composite supplies.

Intra-state e-waybill requirement suspended temporarily; rule 138 obligations to start from a later notified commencement.
The notification suspends the requirement to generate an e-way bill for intra-State movement of goods within West Bengal irrespective of consignment value until 31 May 2018; provisions of rule 138 relating to pre-commencement information and e-way bill generation will apply from 1 June 2018. The notification takes effect from 1 February 2018 under clause (d) of sub-rule (14) of rule 138 of the West Bengal GST Rules, 2017.

Exemption scope for research institutions expanded and aligned with central customs notification, clarifying eligible recipients and departmental authority.
Amendment modifies the Table in the State Tax (Rate) notification by expanding the eligible recipients at serial number 1 to include public funded research institutions, universities and specified technical institutes (excluding hospitals), and replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in relevant columns. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 to align the exemption with an earlier central customs notification, making that alignment operative from the earlier notification's effective date.

State tax exemption on used vehicle margins applies with capped rates per vehicle category, excluding suppliers who claimed input tax credit.
State GST exemption is allowed on intra-state supplies of specified old and used motor vehicles by capping tax to an amount calculated on the supplier's margin at prescribed rates per vehicle category; 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 vehicle specifications follow the Motor Vehicles Act and the exemption is not available where the supplier has availed input tax credit, CENVAT, VAT input credit or similar tax credits.

GST rate amendment updates schedule entries and inserts feed, oil cake, vibhuti and hearing aid parts.
Amendment to the State tax rate notification revises the Schedule under the Goods and Services Tax framework by substituting and inserting specific tariff entries: replacing an existing feed and oil cake description, adding serial entries for de oiled rice bran and cotton seed oil cake, substituting a tariff heading, excluding a named item from an agricultural usage description, substituting an item with a devotional article, and inserting parts for manufacture of hearing aids. The amendment is effective from the date of notification.

GST rate schedule amendments revise classifications and add or omit goods, altering multiple taxable entries across schedules.
The Gujarat State Tax (Rate) notification amends multiple GST rate Schedules by inserting, substituting and omitting tariff entries across Schedules I (2.5%), II (6%), III (9%), IV (14%), V (1.5%) and VI (0.125%), adding specific goods (e.g., tamarind kernel powder; mehendi paste in cones; rice bran; LPG for household domestic consumers; bio-pesticides; bio-diesel), introducing specialty classifications and exclusions (e.g., cigarette filter rods; exclusions for tamarind kernel powder and bamboo joinery), reassigning tariff codes, and making the amendments effective from 25th January, 2018.