Supply of used and seized goods by government bodies to registered persons permitted under amended rate notification.
The notification amendment inserts an entry permitting supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap from Central, State, Union territory or local authorities to any registered person, specifying supplier and recipient classes within the State Tax (Rate) notification and taking effect from the thirteenth day of October, 2017.

Government Entity definition clarified and grant-funded supplies exempt when consideration is received in the form of grants.
The Schedule adds Duty Credit Scrips and exempts supply of goods by a Government Entity to government bodies or specified persons when consideration is received as grants; the Explanation defines Government Entity as a statutory or government-established body with ninety percent or more equity or control; ANNEXURE I requires a brand owner who is different from the packer to file an affidavit foregoing actionable claim and authorising the packer to print an indelible statement on unit containers.

GST rate amendments reclassify goods and impose a brand owner affidavit requirement for unit packed branded products.
Amendments revise the State GST rate notification by altering classification entries across multiple Schedules, inserting new tariff items and omitting or substituting serial entries to reallocate goods between rate bands. They add specific goods (including dried mangoes, khakhra, various wastes and scraps, e waste, biomass briquettes, certain medicaments, real zari thread, and specified sewing threads and yarns) and refine descriptions and exclusions. A proviso in the ANNEXURE requires a brand owner to file an affidavit forfeiting actionable claims when a different person packs unit containers and to authorise printing of that forfeiture statement on packaging.

Governmental entity definitions expanded; specified government grants and certain transport and infrastructure services exempted under SGST notification.
The notification amends the rate table to add nil-rated entries for (i) supplies by a Government Entity to governments or specified persons when consideration is received as grants (Chapter 99); (ii) goods transport agency services to unregistered persons except specified institutional recipients; and (iii) access-to-road-or-bridge annuity services. It also revises the description of upfront payments for long-term leases of industrial or infrastructure plots provided by government-controlled development entities, and redefines "Governmental Authority" and introduces "Government Entity" to reflect bodies with ninety percent or more government participation.

Appointment of Common Adjudicating Authority: officers designated to exercise adjudicatory powers for specified show cause notices.
Directorate of Revenue Intelligence, under clause (a) of section 152 of the Customs Act, appoints specified officers to act as Common Adjudicating Authority, empowering them to exercise the powers and discharge the duties of the original adjudicating authorities for adjudication of the show cause notices listed in the accompanying table, with a later substitution of a designated post noted by corrigendum.

Common Adjudicating Authority appointment: DGRI substitutes the designated officer for Trichy Customs Commissionerate under Customs notification.
The Director General, Revenue Intelligence amends Notification No.10/2017-Customs (N.T./CAA/DRI) by substituting, in the Table against serial number 5 column 5, the existing entry with: "Joint/Additional Commissioner of Customs, Trichy Customs Commissionerate, Williams Road, Trichy," thereby updating the designated officer to serve as the Common Adjudicating Authority/Proper Officer for that entry.

Common Adjudicating Authority appointment enables consolidated adjudication of DRI-issued show cause notices by a Customs Commissioner.
The Director General, Revenue Intelligence appoints the Principal Commissioner/Commissioner of Customs, Nhava Sheva V, Jawaharlal Nehru Custom House, Raigad as the common adjudicating authority to adjudicate the show cause notice issued to M/s. K. K. Enterprises and nine others by the Additional Director General, DRI, Chennai Zonal Unit, superseding the earlier Board order and pursuant to notifications under clause (a) of section 152 of the Customs Act, 1962.

Customs notification amendment substitutes the named adjudicating authority designation in the notification table.
The Director General, Revenue Intelligence amends Notification No. 53/2016-Customs (N.T.) by substituting, at serial number 7 in the Table, column 5, the existing entry with the designation Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai, thereby altering the named adjudicating authority reference.

Rescission of customs adjudicating authority notification alters prior appointment framework under section 152 governance.
Notification rescinds Notification No. 56/2010 Customs (NT) dated 07.07.2010, issued under clause (a) of section 152 of the Customs Act, 1962. The rescission is made pursuant to later notifications amending the non tariff customs adjudication framework and alters the prior appointment framework for the Common Adjudicating Authority.

Appointment of Part Time Member under SEBI Act places Ministry nominee on the regulator with immediate effect.
The Central Government appoints Shri Injeti Srinivas, Secretary, Ministry of Corporate Affairs, as a Part Time Member of the Securities and Exchange Board of India under Clause (b), Sub section (1) read with Sub Section 3 of Section 4 of the SEBI Act, by government notification, with immediate effect and until further orders.

GST rate schedules amended for multiple goods, including food items, waste materials, machinery parts and brand-name declarations.
Amends the Uttarakhand GST rate notification by revising multiple Schedule I, II, III and IV entries covering dried fruits, khakhra, namkeens, medicaments, waste and scrap materials, e-waste, biomass briquettes, filament yarns, stone goods, office articles, machine parts and bearings. The Annexure is also expanded to require an affidavit where brand-right ownership and packing are held by different persons, confirming voluntary foregoance of the brand right and authorising marking on unit containers. The notification is stated to take effect from 13 October 2017.

Composition scheme eligibility clarified for mixed suppliers, with exempt service value excluded from aggregate turnover computation.
Clarification is issued on the eligibility of a person under the composition scheme where the person supplies goods and/or services covered by clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including services by way of extending deposits, loans or advances to the extent consideration is represented by interest or discount. Such exempt service supplies do not, by themselves, make the person ineligible for the composition scheme, provided the other statutory conditions for composition remain satisfied. The value of exempt services is also excluded from aggregate turnover for determining eligibility under section 10.

Supply of services by committee members to central bank added to GST notification, effective retrospectively from October.
An amendment inserts a new Table entry covering the supply of services by the members of Overseeing Committee to Reserve Bank of India, identifying the supplier class as members of the Overseeing Committee constituted by the Reserve Bank of India and the recipient as the Reserve Bank of India, effected under sub section (3) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 and deemed to come into force from 13 October 2017.

GST exemptions for government-related services: nil-rating and expanded definitions for Governmental Authority and Government Entity.
The notification amends the Uttarakhand SGST exempted supplies table and definitions: it expands recipients to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts a nil-rated entry for Chapter 99 services supplied by a Government Entity to government recipients against grants; exempts certain goods transport agency services to unregistered persons with specified exclusions; exempts annuity-based access to roads or bridges; revises the scope of upfront amounts for long-term leases payable to predominantly government-owned development entities; and defines "Governmental Authority" and "Government Entity" as bodies with ninety percent or more government participation.

Expanded Government Entity definitions broaden exempt supply beneficiaries while restricting input tax credit for certain transport and works contracts.
Amendments expand exemption recipients to include Central Government, State Government, Union territory, local authorities, Governmental Authority and Government Entity, define those terms by statutory establishment and ninety per cent participation, and condition supplies to such entities on procurement related to entrusted works. They revise entries for composite works contracts (including predominantly earth work and offshore E&P), passenger transport and vehicle renting where fuel is included with input tax credit restrictions, transportation of natural gas, leasing of pre-commencement vehicles with a reduced tax treatment, and broaden goods and job-work classifications.

State tax on motor vehicles: reduced taxable rate for intra State supplies subject to purchase and registration conditions.
Notifies State tax on intra State supplies of goods under Chapter 87 (Motor Vehicles) at a reduced rate of 65% of the State tax otherwise applicable, subject to conditions in the annexure. Eligibility depends on purchase and supply timing, supplier registration, and non availment of input tax credit on earlier duties or taxes. The notification adopts the First Schedule to the Customs Tariff Act for classification and interpretation and contains a temporal limitation after which it will not apply.

Composition scheme threshold increased under GST law, substituting the prior monetary limit and made effective from an earlier date.
Amendment increases the turnover threshold for eligibility to the composition scheme under the State Goods and Services Tax Act by substituting the previous monetary limit with a higher monetary limit. The change is effected under sub section (1) of section 10 and modifies an earlier state notification on the composition scheme, with the substitution deemed to operate from an earlier effective date.

Supply of used and seized goods added to notification allowing government authorities to supply such goods to registered persons.
Amendment adds an entry applicable to supplies described as used vehicles, seized and confiscated goods, old and used goods, and waste and scrap, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person; the amendment is made under the State's statutory power to amend notifications and is stated to operate from 13th October, 2017.

Government Entity definition expanded and supplies against grants addressed in amended state GST notification.
Amendment inserts entries recognising Duty Credit Scrips and supplies by a Government Entity to government bodies against grants; defines Government Entity as a statutory or government-established authority, board or body (including society, trust, corporation) with ninety percent or more participation by equity or control to carry out entrusted government functions; and requires an affidavit from a brand owner who forgoes actionable claims when a different person undertakes packing authorising printing on unit containers. The notification is deemed effective from 13th October, 2017.

GST rate schedule amendments revise taxable entries, exemptions and brand-name conditions for food products, scrap, textiles and industrial parts.
The notification amends the Uttarakhand GST rate schedule by adding, substituting and omitting entries for specified goods across the 2.5%, 6%, 9% and 14% schedules, including dried mangoes, khakhra, namkeens, medicaments, waste and scrap materials, e-waste, biomass briquettes, manmade filament yarns, poster colour, office fittings, engine and pump parts, and plain shaft bearings. It also revises the brand-name exemption framework by requiring an affidavit and authorisation where the brand owner and packer are different persons, and takes effect from 13 October 2017.