GST exemption scope expanded: amendment applies exemption to all registered persons, effective from 13 October 2017.
The notification omits the proviso under Paragraph 1 of Notification No. 522/2017/9(120)/XXVII(8)/2017 and provides that the specified exemption shall apply to all registered persons until the 31st day of March, 2018; the amendment is effected under section 11(1) of the Uttarakhand GST Act and is deemed to come into force from 13th October 2017.

Tax classification update for specified textile and handicraft items alters their GST schedule treatment, effective retrospectively.
Amendment substitutes the serial number 9 entry to list Textile (handloom products), Handmade shawls, stoles and scarves and inserts new serials 29-33 to include Chain stitch, Crewel namda gabba, Wicker willow products, Toran, and Articles made of shola, each applicable to any chapter; effective from 13 October 2017 under the Uttarakhand SGST Act authority.

Turnover threshold triggers payment of State tax at time of supply and mandatory filing of returns under Chapter IX.
Registered persons below the prescribed turnover threshold, or likely below it in their registration year, who did not opt for composition levy must pay State tax on outward supplies at the time of supply as per section 12(2)(a) including section 14 situations, and must furnish details and returns under Chapter IX and associated rules, with payment periods as specified in the Act.

Proper officers authorised to sanction GST refunds under central-framework appointments for applicants within their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax framework and authorised by the Commissioner in the Board shall act as proper officers for the sanction of refund under the refund provisions read with the Uttarakhand GST Act in respect of registered persons located within those officers' territorial jurisdiction; the notification is deemed effective from 13 October 2017.

GST exemption for admission to protected monuments: services listed attract nil tax, and PDS service description revised.
Substitutes the entry for serial number 11A to describe services by fair price shops supplying food grains, kerosene, sugar, edible oil, etc. under the Public Distribution System against commission or margin; omits serial number 11B and its entries; and inserts serial number 79A to provide that services by way of admission to a protected monument (declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or relevant State Acts) are subject to Nil tax. The amendments take effect from 15th November, 2017.

Composite supply of works contract redefined, and restaurant and accommodation supply classifications with input tax credit limits amended.
Amendments to Notification No. 525/2017 substitute definitions and tariff entries: item (vi) under serial 3 now reads composite supply of works contract as defined in the Uttarakhand GST Act; serial 7's items (i) and (iii) are replaced to define restaurant and food supply treatments with a declared tariff exclusion and a restriction on input tax credit where credit has been taken; item (iv) is omitted; item (ix) is recast to capture residual accommodation, food and beverage services; serial 26 adds manufacture of handicraft goods with a cross-reference definition.

Research institution tax exemption covers scientific equipment, software and experimental goods, subject to certificates and use conditions.
State tax is exempted on specified scientific and research goods supplied to designated research institutions, government departments and laboratories, and Regional Cancer Centres, to the extent the tax exceeds 2.5 per cent, subject to prescribed certificates, use conditions, and restrictions on transfer or sale in the case of registered research institutions. The notification covers instruments, equipment, consumables, software, live animals for experimental purposes, and prototypes within the specified annual value limit. It also defines public funded research institution, University, Head, and hospital for the purposes of the exemption.

Tax classification change for textile goods alters GST treatment for corduroy, nets and narrow woven fabrics under state notification.
Amendment to a state GST notification substitutes the entries at Sl. No. 6A to list knotted netting and made-up nets of textile materials; corduroy fabrics; and narrow woven fabrics (excluding heading 5807 and including narrow warp-only fabrics assembled by adhesive), and directs that the substitution operate from the notification's effective date, thereby modifying the GST classification of those textile items under Uttarakhand law.

Raw cotton classification: amendment adds a tariff entry allowing agriculturists and registered suppliers under state GST.
Inserts a new tariff entry (commodity code 5201) classifying raw cotton and designating agriculturists and any registered person as beneficiaries; enacted by amending the earlier State GST notification under the State GST statutory and general clause powers, and made effective from the specified commencement date in November 2017.

Branded goods classification amended: branded and unbranded supply treated differently under state GST, subject to registration and ANNEXURE conditions.
Amendment distinguishes goods classified as fresh or chilled from goods other than fresh or chilled, and treats non-unit-container goods bearing a registered brand name or a brand with actionable rights as subject to specific conditions in ANNEXURE I; it implements multiple schedule substitutions, insertions and omissions, and revises the Explanation to define "registered brand name" to include brands registered under domestic trademark or copyright law or under foreign law as on or after a specified reference date, with the amendments coming into force on the stated commencement date.

GST rate notification amended across multiple schedules, revising branded goods entries, exclusions, and tariff classifications
Amendments are made to Uttarakhand SGST notification No. 514/2017 on the rate of tax applicable to goods, with substitutions, insertions and omissions across multiple GST schedules. The changes cover numerous tariff entries for food products, agricultural goods, textiles, leather, paper, plastics, machinery, electrical goods, glass, ceramics and other articles, and also add entries for fly ash, aircraft-related goods, e-waste, bamboo furniture, wet grinders and permanent transfer of intellectual property rights. The explanation of registered brand name is also revised, and the notification takes effect from 15 November 2017.

Deemed export refund: suppliers must produce specified evidence and recipient undertakings to claim GST refunds.
Suppliers claiming refund on deemed export supplies must produce either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; and two recipient undertakings: that no input tax credit has been availed on such supplies and that the recipient will not claim the refund, allowing the supplier to claim it.

Deemed exports: specified supplies to EOUs and under Advance Authorisation are treated as deemed exports under GST.
Certain supplies are notified as deemed exports under the Delhi GST framework: supplies against Advance Authorisation; capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by a bank or specified Public Sector Undertaking against Advance Authorisation, with key terms defined by reference to the Foreign Trade Policy, 2015-20.

Refund procedure: expands eligible claimants for deemed exports and permits commissioner to allow filing extensions.
Amendments revise refund procedure for deemed exports to permit refund applications by either the recipient or, where the recipient does not avail input tax credit and furnishes an undertaking, the supplier; allow the Commissioner to grant extensions beyond the three-month period under rule 96A; and substitute Statements in FORM GST RFD-01 to detail refund reporting for exports of services and supplies to SEZ units or developers including invoice, export documentation and integrated tax and cess adjustments.

Concessional state tax rate for intra State supplies to registered exporters allows reduced levy subject to specified export and procedural conditions.
Prescribes a concessional state tax levy of 0.05% on intra State supplies by a registered supplier to a registered recipient for export, conditioned on supply on tax invoice, export by the recipient within the prescribed time, inclusion of supplier GSTIN and invoice in the shipping bill or bill of export, recipient registration with an Export Promotion Council or recognised Commodity Board, placement of a formal order with notice to the supplier's tax officer, specified direct movement to export points or registered warehouses (with aggregation and warehouse acknowledgement rules), and provision of shipping/export documentation and proof of export to the supplier and the supplier's jurisdictional tax officer.

State tax on packaged food for free distribution subject to prescribed certificate and five month production requirement.
State Government notifies a 2.5 per cent state tax on intra State supplies of food preparations put up in unit containers under tariff items 19 or 21 when intended for free distribution to economically weaker sections under a programme approved by the Central or State Government, conditioned on production of a certificate from an officer not below Deputy Secretary within five months (or extended period allowed by the jurisdictional tax authority); classification follows the Customs Tariff First Schedule interpretation rules.

Minimum export price requirement for onions mandates exports on letter of credit, restricting shipments below the prescribed price.
Exports of onions enumerated in Chapter 7 of Schedule 2 of the ITC (HS) classification are permitted only against a Letter of Credit (LC) and subject to a prescribed Minimum Export Price (MEP) expressed on an FOB per metric ton basis; the amendment imposes this LC-plus-MEP condition with immediate effect for a defined validity period, and subsequent notifications have adjusted the MEP level and temporal scope.

Exemption extension under state GST notification clarified and applied to all registered persons with retrospective effect.
Amendment removes the proviso under Paragraph 1 of Notification No. 8/2017 - State Tax (Rate), changing the operative text of that notification. The amended exemption is declared to apply to all registered persons until the terminal date specified in the notification, and the amendment is deemed effective from the stated commencement date.

Composition levy non optors must pay state tax at the time of outward supply and file prescribed returns accordingly.
The notification designates the class of registered persons who did not opt for the composition levy as liable to pay state tax on outward supply at the time of supply, including situations attracting related supply provisions, and requires them to furnish details and returns under Chapter IX with tax payment periods as specified in the Act.

GST registration exemption for service suppliers using e commerce operators when turnover below national threshold; lower threshold in special category states.
The Government specifies that persons supplying services through an electronic commerce operator required to collect tax at source under section 52 are exempt from obtaining GST registration if their aggregate turnover, computed on an all India basis, does not exceed twenty lakh rupees in a financial year, excluding supplies under sub section (5) of section 9. A proviso prescribes a lower all India turnover ceiling for suppliers in special category States, other than Jammu and Kashmir.