GST schedule amendment: addition of dried tamarind and leaf based plates and cups, changing taxable goods list.
This amendment adds two new Schedule entries to a State GST notification: one classifying dried tamarind under a specified commodity code, and another classifying plates and cups made from leaves, flowers or bark as a distinct category of goods, with the amendment given retrospective effect to the stated commencement date.

Tax treatment for mutilated non-serviceable petroleum goods: option to pay a specified tax rate upon DG Hydrocarbons certificate.
The notification amends the GST notification to add petroleum operations and coal bed methane operations under HELP or OALP to the covered activities, and inserts a proviso permitting the recipient or transferee to elect to pay a specified tax rate on transaction value for goods disposed of in non-serviceable form after mutilation, subject to producing a certificate from an authorised officer of the Directorate General of Hydro Carbons before the appropriate Deputy or Assistant Commissioner of Central or State Tax.

GST rate differentiation for hospitality services alters mandatory tax rates and classification for hotels, restaurants and catering.
The amendment reclassifies hospitality and food services, prescribing mandatory central tax rates and a condition that input tax credit on goods and services used in supplying specified services must not have been taken; it distinguishes hotel accommodation by declared tariff bands, defines restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, inserts and edits service categories (including job work subcategories and certain professional services), and effects wording changes across the classification annexure, effective from 1 October 2019.

Classification of cement under chapter 2523 amended, changing GST applicability; state amendment effective from October
The notification substitutes the entry for serial number 2 to specify that cement is treated as goods falling under chapter heading 2523 of the Customs Tariff Act, 1975 for GST purposes; the State exercised its delegated taxing authority on Council recommendations and declared the amendment effective from the first day of October, 2019.

Exclusion for development rights: notification inapplicable to supplies after cutoff; amendment takes retrospective effect under GST.
An explanatory proviso is inserted clarifying that the notification shall not apply where development rights are supplied on or after 01.04.2019. The amendment is deemed to have come into effect on 1 October 2019, thereby excluding supplies of development rights from the original notification's applicability from the stated cutoff and declaring the effective date for the amendment.

GST amendment expands covered metals to include silver and platinum and updates tariff reference, effective retroactive change.
Amendment revises the prior GST notification by substituting "gold" with "gold, silver, or platinum", replacing the reference "heading 7108" with "Chapter 71", and substituting clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the notification is declared effective from 1 October 2019.

Bus body building definition clarified to include construction on relevant vehicle chassis under state GST amendment.
The Government inserts an Explanation to the entry at serial 26, item (ic) of Notification No.11/2017-State Tax (Rate) specifying that the term "bus body building" includes building of a body on the chassis of any vehicle falling under chapter 87 of the First Schedule to the Customs Tariff Act, 1975; this amendment is effected by Notification No.26/2019-State Tax (Rate) under the authority of sub section (3) of section 11 of the Gujarat Goods and Services Tax Act, 2017.

Definition of bus body building expanded to include building bodies on vehicle chassis, clarifying GST rate coverage.
Amendment inserts an Explanation in Notification No.11/2017- State Tax (Rate) clarifying that "bus body building" for the purposes of that entry includes building of body on chassis of any vehicle falling under the First Schedule to the Customs Tariff Act, thereby expanding the term's meaning within the rate notification.

Definition of bus body building now covers bodies built on vehicle chassis classifiable under chapter 87, clarifying GST scope.
The notification inserts an Explanation clarifying that the term "bus body building" for the GST entry includes building of a body on the chassis of any vehicle classifiable under chapter 87 of the First Schedule to the Customs Tariff Act, 1975, thereby defining the scope of the entry for tax classification and administration.

Bus body building definition expanded to include building bodies on vehicle chassis, altering GST rate notification.
Amends Notification No.11/2017 by inserting an Explanation that, for the purposes of the entry, the term "bus body building" includes building of body on chassis of any vehicle falling under the First Schedule to the Customs Tariff Act chapter dealing with motor vehicles.

Bus body building defined to include construction of bodies on motor vehicle chassis for UTGST rate treatment.
The notification inserts an Explanation clarifying that for the relevant UTGST rate entry the term bus body building includes construction of a bus body on the chassis of any vehicle falling under the Customs Tariff classification for motor vehicles, thereby expanding the scope of the bus body building rate entry under the Union Territory Tax (Rate) schedule.

Bus body building now defined to include building bodies on vehicle chassis, clarifying IGST coverage.
Notification No. 25/2019 amends Notification No. 8/2017-Integrated Tax (Rate) by inserting an Explanation to serial number 26, item (ic) that, for that entry, the term "bus body building" includes building of a body on the chassis of any vehicle falling under the relevant vehicle classification in the Customs Tariff schedule.

GST annual return simplification and refund statement revisions reshape reporting, reconciliation, and certification for specified financial years.
The amendment revises the refund application annexures in FORM GST RFD-01 by substituting the prescribed statements for inverted duty structure, export of services with tax, export without tax, SEZ supplies, deemed exports, and place-of-supply changes, and by adding a separate SEZ refund statement for supplies received from the domestic tariff area with payment of tax. It also updates FORM GSTR-9 and FORM GSTR-9C to introduce year-specific reporting for FY 2017-18 and FY 2018-19, permit simplified or optional reporting in several tables, and replace the GSTR-9C certification format with revised auditor certification clauses.

Commodity Derivatives Certification mandated for approved users and sales personnel; transitional periods and specified exemptions apply.
Associated persons functioning as approved users and sales personnel in the commodity derivatives segment must obtain the NISM-Series-XVI Commodity Derivatives Certification Examination; trading members must ensure compliance. Existing role-holders must obtain certification within a transitional period, new hires within a shorter transitional period, and specified prior certifications (MCCP, NICR Commodity Trader, NSE Commodity Market Module) are exempt until their validity expires. The notification is effective on publication in the Official Gazette.

Minimum wage claims jurisdiction assigned to Regional Labour Commissioners across India under the Minimum Wages Act
The Central Government appoints specified Regional Labour Commissioners (Central) as authorities under section 20 of the Minimum Wages Act, 1948 to hear and decide claims for payment of less than minimum wages, remuneration for rest days or work on rest days, and overtime wages. The notification assigns territorial jurisdiction to each authority across states, districts and union territories, and supersedes the earlier appointment notification of 2014, subject to things done or omitted before such supersession.

Payment of Wages Act jurisdiction notification assigns Regional Labour Commissioners (Central) to decide wage deduction and delay claims across mapped territories.
Regional Labour Commissioners (Central) are appointed as authorities under section 15(1)(b) of the Payment of Wages Act, 1936 to hear and decide claims arising from deductions from wages, delay in payment of wages, and all incidental matters. The notification supersedes the earlier appointment notification, subject to things done or omitted before supersession, and distributes jurisdiction among specified Regional Labour Commissioners (Central) across different States, Union territories, districts, and special areas, including employments connected with railways, air transport services, mines and oil fields.

Pre notice tax intimation: officers must communicate ascertained GST liabilities allowing payment or submissions before a show cause notice.
The rules clarify that suspended registrants must not issue tax invoices and that upon revocation provisions governing invoice issuance and tax for supplies during suspension apply. Input tax credit self avail is limited to 20% of eligible credit where supplier details are not uploaded. Extended GSTR 1/GSTR 2 timelines require furnishing the return in FORM GSTR 3B electronically. A pre notice requirement under rule 142 mandates communication of ascertained tax, interest and penalty in Part A of FORM GST DRC 01A, with Part B allowing partial payment or submissions before a show cause notice.

Annual return option for small taxpayers allowed, with returns treated as deemed filed on the due date.
The notification permits registered persons with aggregate turnover not exceeding two crore rupees who did not furnish the annual return before the due date to follow a special notified procedure and have the option to furnish the annual return for the relevant financial years; such returns shall be deemed to be furnished on the due date if not furnished earlier.

Quarterly GSTR-1 filing mandated for small taxpayers with specified quarterly deadlines for furnishing outward supply details.
Registered persons with lower aggregate turnover are required to follow a special quarterly procedure and furnish outward supply details in FORM GSTR-1: the October-December quarter by the end January deadline and the January-March quarter by the end April deadline; time limits for monthly returns for the same months will be notified subsequently under section 38(2).

Exchange rate determination sets official conversion rates for specified foreign currencies, governing import and export valuation.
The notification, issued under Section 14 of the Customs Act, determines the official rate of exchange for specified foreign currencies into Indian rupees for customs purposes, superseding the prior notification, and provides that the rates set forth in the annexed Schedule I (per one unit) and Schedule II (per one hundred units), with distinct columns for imports and exports, shall apply with effect from the stated effective date for valuation of imported and exported goods.