Tax exemption on profit petroleum share excludes State GST on intra State licenses and leases for oil and gas exploration.
Exempts the intra State supply of services consisting of grant of license or lease to explore or mine petroleum crude or natural gas from State tax to the extent the consideration paid to the Central Government is its contractually defined share of profit petroleum.

GST liability timing: tax on construction or development-rights consideration arises when possession or right is transferred.
Notification designates two classes of registered persons whose liability to pay State tax on supplies exchanged partly or wholly as construction services or development rights arises when the developer or builder 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.

Government rental services of immovable property now specified as supply to registered persons under state GST notification.
The notification inserts entry 5A to specify that services supplied by Central Government, State Government, Union territory or local authority by way of renting of immovable property to any person registered under the Gujarat Goods and Services Tax Act, 2017 are covered, identifying supplier and recipient classes. It also inserts an Explanation clause defining "insurance agent" by reference to the Insurance Act, 1938.

GST exemptions for specified public supplies and IFSC international financial services broadened and clarified under state rate notification.
Amendment revises the Gujarat State GST rate notification by adding "Government Entity" to recipients, introducing a nil-rate exemption for composite supplies with goods up to 25% value provided to public authorities for Panchayat and Municipality functions, and inserting multiple specific nil-rate entries (including IFSC intermediary financial services for foreign-currency international customers, fumigation of agricultural warehouses, RTI services, Coast Guard group life insurance, reinsurance, and student transport to educational institutions), while adjusting monetary thresholds, time limits and provisos for existing entries.

GST classification changes adjust rates, exemptions and valuation for housing, works contracts and services supplied via e commerce operators.
The notification amends the State Tax (Rate) table and related entries to expand and reclassify construction and housing works (including slum redevelopment, EWS houses, CLSS houses and low cost houses), add specific concessional treatments for certain government related composite works contracts and mid day meal cooking facilities, and adjust rates and conditions for services such as time charter, leasing, housekeeping via e commerce, mining support, environmental and amusement services. It introduces provisos restricting concessional treatment where input tax credit has been taken and prescribes a valuation rule deeming the land component to be one third of the total amount in composite supplies involving transfer of land.

Composition levy revised to a lower rate; applicability limited to turnover from taxable supplies of goods, effective January.
The Government, on the GST Council's recommendation, amends the composition levy notification effective 1 January 2018 by substituting a lower rate in clause (i) and by redefining clause (iii) to state the levy as a proportion of the turnover of taxable supplies of goods, thereby narrowing the composition levy's turnover base under the State GST notification.

Andhra Pradesh GST rules amended: UIN deemed, refund formula revised, new registration and refund forms mandated.
The amendments deem the Unique Identity Number under the Central Act as granted under the State Act, restrict retrospective amendment of registration particulars absent Chief Commissioner order, substitute and detail several forms (including REG-10 for non resident online suppliers, REG-13, GSTR-11 and RFD-10), and revise refund provisions: replacing rule 89(4) with a formula linking refund to turnover of zero rated supplies, Net ITC and Adjusted Total Turnover, and adding sub-rules permitting refunds where suppliers benefited from specified notifications. Refunds by eligible persons must be applied quarterly in FORM GST RFD-10.

Effective date appointment under Andhra Pradesh GST: specified provisions of earlier government order brought into force.
The Government, under powers conferred by the Andhra Pradesh Goods and Services Tax enactment, appoints 1 February 2018 as the date on which provisions (vii) and (viii) of the earlier Government Order shall come into force, via a statutory notification issued by the Revenue Department (Commercial Taxes-II).

Late fee waiver for delayed GSTR-4 returns reduces payable late fees beyond daily thresholds under state GST rules.
The Government, relying on its statutory power and GST Council recommendation, waives the portion of late fee for failure to furnish FORM GSTR-4 by the due date that exceeds a fixed daily threshold for registered persons; where the return shows nil state tax liability, a lower fixed daily threshold applies and the late fee is waived to the extent it exceeds that lower threshold.

Special procedure for quarterly GSTR-1 filing allows eligible small taxpayers to submit outward supply details by extended deadlines.
Registered persons with aggregate turnover up to a prescribed threshold may follow a special procedure to furnish outward supply details in FORM GSTR-1 quarterly; the Government supersedes an earlier notification and prescribes extended last dates for specified quarters, with a further Gazette notification to announce extensions of time limits for furnishing returns under the relevant return provisions.

Common GST Electronic Portal designated for registration, tax payment and returns; separate portal designated for e-way bill compliance.
Notification designates www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, furnishing of returns and computation and settlement of integrated tax, and designates www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills, superseding the earlier State notification insofar as relevant and stating the date from which it is deemed to be in force.

Late fee waiver for delayed GSTR-6 filing limits recoverable excess to a nominal per day amount, easing compliance burden.
The State Government enacted a late fee waiver for registered persons who fail to furnish returns in FORM GSTR-6 by the due date, limiting the recoverable late fee to a nominal per day excess specified in the notification, thereby reducing penalty exposure for delayed filing and adjusting the administrative enforcement of GSTR-6 return obligations.

Late fee waiver for delayed GSTR 5A returns reduces daily penalty, with smaller waiver threshold when state tax liability is nil.
The State Government waives the portion of late fee for failure to furnish FORM GSTR-5A that exceeds a fixed daily amount, and provides a lower fixed daily amount threshold for waiver where the return shows no state tax liability, thereby capping the daily late-fee exposure for registered persons failing to file by the statutory due date.

Late fee waiver for delayed GSTR 1 filing limits payable late fees and reduces charges where no outward supplies exist.
The State Government waives the amount of late fee payable by any registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, limiting liability to statutory daily thresholds; where there are no outward supplies, a lower waiver threshold applies to failure to furnish the said details by the due date.

E-way bill requirement expanded: pre-movement electronic information now required and unique e-way numbers generated for consignments.
The rules insert a new deemed valuation for supplies of lottery, betting, gambling and horse racing, extend and substitute specified timelines, revise composition rate descriptions, clarify exempt supply aggregation exclusions, prescribe invoice rules for Input Service Distributors, and comprehensively expand the e-way bill regime by requiring pre-movement electronic furnishing of information in FORM GST EWB-01 with generation of a unique e-way bill number, permitting consolidated e-way bills, defining roles for supplier/recipient/transporter, and listing exemptions and validity rules.

Exemption alignment with central customs notification confirms state GST exemption applicability from the earlier effective date.
Amendments substitute the beneficiary description to include public funded research institutions, universities, IITs, IISc Bangalore and Regional Engineering Colleges (other than hospitals), and replace "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in the Table; the existing Explanation is renumbered Explanation 1 and a new Explanation 2 aligns the State exemption with the Central customs notification No. 51/96 Customs, making the exemption applicable from the earlier effective date, with the notification taking effect on the stated commencement date.

Margin scheme tax exemption for used motor vehicle sales reduces state tax rates; excludes supplies with input tax credit.
State tax is exempted on intra state supplies of specified old and used motor vehicles by applying a margin based calculation: tax is levied only on the supplier's margin at prescribed rates (9% or 6% per vehicle category). Margin equals selling price minus purchase price, or consideration minus depreciated value where depreciation was claimed, with negative margins ignored. The exemption is inapplicable if the supplier has availed input tax credit, CENVAT or VAT input credit. Vehicle specifications and categories are defined and the exemption takes effect from 25 January 2018.

State GST rate amendments: substitution and insertion of tariff entries including de-oiled rice bran and hearing-aid parts.
The notification amends the State Tax (Rate) schedule by substituting the description at serial 102, inserting new serials for De-oiled rice bran and Cotton seed oil cake as 102A and 102B, substituting the tariff entry at serial 136A, narrowing the agricultural-use entry at serial 137 by excluding a specified item, substituting an entry at serial 148, and inserting after serial 150 a new entry for Parts for manufacture of hearing aids; the amendments take effect from the stated commencement date.

GST rate amendments revise taxable goods lists and classifications, inserting and omitting items across rate schedules impacting applicability.
Amendments revise the State GST rate notification by inserting, substituting and omitting tariff entries and descriptions across Schedules I-VI to reclassify goods and adjust the scope of items subject to each rate band; additions include specified goods and exclusions (e.g., tamarind kernel powder, mehendi paste in cones, certain LPG supplies to households, bio-pesticides, bio-diesel, drinking water in specified pack sizes, irrigation equipment, bamboo joinery, cigarette filter rods, and buses running on bio-fuels), while substitutions broaden or narrow existing descriptions to alter rate applicability; the changes take effect from the stated commencement date.

Tax exemption for intra State mining licenses: state tax excluded on Government's share of profit petroleum consideration.
Exemption applies to intra State supplies of services by way of grant of license or lease to explore or mine petroleum crude or natural gas, exempting from state tax the portion levyable on consideration paid to the Government as the Government's share of profit petroleum, enacted under the enabling provision of the Himachal Pradesh Goods and Services Tax Act and effective from 25th January, 2018.