GST amendment expands notified textile and handicraft entries, adding handloom products and multiple craft categories.
Amendment under section 23(2) revises a prior notification by substituting a serial to cover textile (handloom products) and handmade shawls, stoles and scarves, and by inserting new serial entries adding chain stitch; crewel, namda and gabba; wicker willow products; toran; and articles made of shola, each described as applicable to any chapter for the purposes of the notification.

Late fee waiver for delayed GSTR-3B filings-registered persons relieved of late fees for specified months under state GST authority.
The Governor of Mizoram, on the Council's recommendation and under statutory waiver authority of the Mizoram Goods and Services Tax Act, waives the late fee payable for all registered persons who failed to furnish FORM GSTR-3B for August and September, 2017 by the due date.

Deemed export refunds: recipient or supplier may file claims; refund forms and Commissioner's extension authority clarified.
The amendment clarifies that refund applications for supplies regarded as deemed exports may be filed by the recipient or, where the recipient does not claim input tax credit and gives an undertaking, by the supplier. It permits the Commissioner to allow a period beyond three months under rule 96A(1)(a). FORM GST RFD-01's Statement-2 and Statement-4 are replaced with templates for refunds of exports of services with tax payment and for supplies to SEZ units/developers on payment of tax, specifying invoice, tax, BRC/FIRC, debit/credit note and related documentary fields.

GST exemption for government funded services clarifies grant received supplies and expands exempt service categories.
Amendment expands exempt supplies and clarifies institutional terms: it substitutes "governmental authority" to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts an exemption for supply of services by a Government Entity to governments or specified persons where consideration is received as grants; adds exemptions for goods transport agency services to unregistered persons except specified recipients, and for access to road or bridge by annuity; clarifies upfront amounts for long term lease of industrial or infrastructure plots by predominantly government owned entities; and replaces definitions of Governmental Authority and introduces Government Entity with ninety percent or more government participation.

Government Entity definition expanded; GST rates and conditional input tax credit rules revised for supplies and works contracts to public bodies.
Amendments expand recipient definitions to include Governmental Authority and Government Entity with specified statutory or government origin and minimum participation, condition supplies to such entities on procurement related to works entrusted by government bodies, and revise rate-table entries and provisos for composite works contracts, construction, transport, renting and leasing services, job work and printing. Several entries restrict input tax credit eligibility for transport, rental and pipeline services, introduce specific job-work classifications for printing and goods under specified tariff chapters, adjust applicable rates, and provide transitional notes for leasing entries.

GST threshold revision increases turnover limits for registration under Mizoram SGST, altering prior thresholds by notification.
The government amended the Mizoram SGST notification to increase prescribed turnover thresholds by textual substitution: the earlier intermediate threshold expression is replaced by a higher threshold, and the earlier lower threshold expression is replaced by the former intermediate expression, thereby raising the numerical triggers in the prior notification.

State tax on motor vehicles notified at reduced rate subject to pre GST purchase and input tax credit conditions.
Notification No. 37/2017 notifies a state tax on intra State supplies of motor vehicles (Chapter 87) at a rate equal to sixty five percent of the state tax otherwise applicable under Notification No. 1/2017, subject to conditions; the notification ceases to apply on or after 1st July, 2020.

Supply of used and seized goods by government to registered persons falls within amended state GST rate notification.
The notification inserts a new tariff entry covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by Central Government, State Government, Union territory or a local authority to any registered person, thereby expanding the scope of the State GST rate notification to include such transfers from public authorities to registered recipients.

Government Entity definition tightened to require predominant government participation, altering supply classification and grant-based consideration.
The notification amends the rate schedule to insert Duty Credit Scrips and a new entry treating supplies by a Government entity to public authorities as consideration in the form of grants. It defines Government Entity as an authority, board or other body, including societies, trusts or corporations, established by statute or government with predominant government participation by equity or control to carry out entrusted functions. It also requires the brand owner, if different from the packer, to file an affidavit with the jurisdictional Commissioner of Central Tax relinquishing actionable claims and authorising the packer to print a statement on unit containers in indelible ink in English and the local language.

State tax rate on packaged food for free distribution subject to supplier certificate of distribution within a specified period.
Notification prescribes a State tax rate of 2.5 per cent on intra State supplies of food preparations put up in unit containers for free distribution to economically weaker sections under a Central or State Government approved programme, subject to the supplier producing a certificate from an officer not below Deputy Secretary confirming free distribution within five months of supply or within any extended period allowed by the jurisdictional commissioner; tariff classification and interpretation follow the First Schedule to the Customs Tariff Act, 1975.

Concessional state tax for intra State supplies to registered recipients for export, subject to documentary and movement conditions.
Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from state tax in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within the prescribed time limit; quoting supplier GSTIN and invoice in shipping bill; recipient registration with an Export Promotion Council or Commodity Board; supplier purchase order provided to tax officer; specified movement to port/registered warehouse; aggregation and warehouse acknowledgement procedures where applicable; and submission of shipping bill and proof of export to supplier and jurisdictional tax officer. Non export within the time limit voids the exemption.

Deemed exports under MGST Act: certain supplies against foreign trade authorisations and supplies to export oriented units notified.
Notification under section 147 of the Mizoram Goods and Services Tax Act, 2017 designates four categories of supplies as deemed exports: supplies against Advance Authorisation, supply of capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by specified banks or public sector undertakings against Advance Authorisation; it also defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit consistent with the Foreign Trade Policy 2015-20.

Supply of services by committee members now specified in state GST rate notification as a distinct service entry.
The Taxation Department, invoking powers under sub section (3) of section 9 of the Mizoram Goods and Services Tax Act, 2017, amends Notification No.13/2017 by inserting a new Table entry specifying the supply of services by members of the Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India as a distinct entry in the State tax rate notification.

Cross-empowerment of tax officers: central GST-appointed officers to sanction state GST refunds within their territorial jurisdiction.
Central GST-appointed officers authorized as proper officers for refund processing are specified to act as proper officers under the Mizoram GST law for sanctioning refunds in respect of registered persons located within those officers' territorial jurisdiction, in accordance with the applicable rules.

GST on restaurant and accommodation supplies: state tax with restricted input tax credit for specified restaurant and lodging supplies.
Amendments recast certain entries to treat specified transactions as composite supply of works contract and revise tax treatment for supplies of food, drink and accommodation: restaurant and similar supplies (on- or off-premises) attract a specified state tax rate with an express restriction on input tax credit for supplies by restaurants except where supplied from lodging premises above a declared tariff; related table entries are substituted or omitted. The manufacture of handicraft goods is added as a listed activity with an explanatory cross-reference to an earlier notification defining the term.

ITC refund exclusion: Specific textile and made-up net goods listed as non eligible for input tax credit refunds.
The Government amends a prior notification to exclude specified commodities from input tax credit refunds by substituting table entries to list knotted netting and made-up fishing nets, corduroy fabrics, and narrow woven or adhesive-assembled narrow fabrics identified by tariff headings, effective from 15th November, 2017.

Reverse charge on raw cotton shifts tax liability to registered recipients for supplies from agriculturists.
Supply of raw cotton (HSN 5201) is made subject to the reverse charge mechanism where an agriculturist supplies raw cotton to any registered person, rendering the registered recipient liable to pay tax. The amendment inserts a specific table entry classifying the supplier as "Agriculturist" and the recipient as "Any registered person," effective from 15 November 2017.

GST rate amendments reclassify goods, add branded packaged goods treatment and permanent IP transfer entries altering schedule classifications.
Amendments to the State GST notification effective 15th November 2017 substitute, insert and omit numerous tariff entries across Schedules I-V to reclassify goods and adjust rate-band descriptions. Notable operative changes include new scope language for goods put up in unit containers bearing a registered brand name or a brand with an actionable claim (subject to annexure conditions), insertion of entries for permanent transfer of IP rights including IT software, and a revised definition of "registered brand name" to encompass registrations under trademarks, copyright or foreign law as of 15th May 2017.

Appellate Authority for Advance Ruling established to hear appeals against advance rulings under GST law.
An Appellate Authority for Advance Ruling is constituted under the Tamil Nadu GST framework to hear appeals against advance rulings pronounced by the Advance Ruling Authority; its composition comprises the Commissioner of State Tax and the Principal Chief Commissioner of the Chennai GST and CX Zone, thereby creating an administrative appellate mechanism for advance ruling disputes.

State tax liability at time of supply: registered persons not opting for composition must pay tax and file prescribed returns.
Registered persons who did not opt for the composition levy are designated as a class required to pay State tax on outward supplies at the time of supply, including in situations governed by special time of supply rules, and must furnish prescribed details and returns under the Act and rules, with the tax payment period as specified in the Act.