Concessional SGST rate for research supplies applies where goods are certified for research use and conditions are satisfied.
State tax beyond the amount computed at a reduced rate is exempted on specified scientific and technical goods supplied to qualifying research institutions and certain government departments, provided suppliers receive at the time of supply prescribed certificates from a Deputy Secretary-level officer or the Head of the institution certifying research use; live animals additionally require a no-objection certificate from the Committee for the Purpose of Control and Supervision of Experiments on Animals and prototypes are subject to an aggregate annual value limit.

State Tax Rate amendment substitutes tariff entries for specified textile and netting goods under GST, changing notified classifications.
Amendment to the State Tax (Rate) notification substitutes the entry at Sl. No. 6A with three tariff items: knotted netting of twine, cordage or rope and made up nets of textile materials; corduroy fabrics; and narrow woven fabrics including narrow fabrics consisting of warp without weft assembled by means of an adhesive, the substitution taking effect from the operative date stated in the notification.

GST notification amendment adds raw cotton classification benefiting agriculturists and registered persons under state tax framework.
The notification amends the State Tax (Rate) schedule by inserting a new table entry for raw cotton, identifying agriculturists as the beneficiary class and any registered person as eligible recipient, thereby modifying Notification No.4/2017-State Tax (Rate) to add the new serial entry and eligibility descriptors; the amendment takes effect from the notification's stated effective date under the State GST statutory power.

GST rate schedule amendment modifies classification and brand-based eligibility for concessional treatment under state tax.
Amendment revises the Bihar SGST notification Schedule by substituting, inserting and omitting tariff entries to distinguish "fresh or chilled" goods from "other than fresh or chilled" goods, and subjects the latter (not in unit containers) to preferential treatment only if they (a) bear a registered brand name or (b) bear a brand name with an actionable claim or enforceable right, with registered brand name defined to include brands registered on or after 15th May 2017 under specified statutes and foreign laws.

GST classification amendments revise rate schedules and add brand-and-unit-packaging conditions, redefining taxable goods and entries.
The notification further amends the Bihar State GST rate schedules by substituting, omitting and inserting numerous schedule entries to reclassify goods, introduce conditions for goods "put up in unit container" that must either bear a registered brand name or a brand name with an actionable/enforceable right, add new tariff entries (including e-waste, fly ash, aircraft components and permanent IP transfers), refine product descriptions and exclusions, and redefine "registered brand name" to include registrations under specified laws; the amendments take effect on the stated November 2017 date.

Admission to protected monuments exemption added to Tripura SGST rate schedule, removing tax on such admission services.
The notification amends the Tripura SGST rate Table by substituting entry 11A to specify services by Fair Price Shops selling PDS items to government entities for commission or margin; omitting entry 11B; and inserting entry 79A (Heading 9996) to make services of admission to a protected monument, as declared under the Ancient Monuments and Archaeological Sites and Remains Act or applicable State Acts, nil-rated under the State GST schedule. The amendment is made under section 11(1) of the Tripura State GST Act and includes its commencement date.

Taxation of restaurant and accommodation supplies: state tax applies without input tax credit for certain high tariff lodging premises under amended rules.
The notification amends the Tripura SGST rate table: it substitutes ''composite supply of works contract'' for a prior description; revises and reclassifies supplies of food and drink by restaurants and similar establishments, including those within lodging premises with a specified declared tariff, and limits input tax credit where credit has been taken; omits a prior item; rephrases accommodation, food and beverage service entries to clarify applicable state tax treatment; and adds manufacture of handicraft goods under serial 26.

Concessional GST for research supplies subject to institutional certification, permitted use and animal ethics approval.
Tripura exempts State GST above a concessional rate on specified scientific and technical goods supplied to eligible publicly funded research institutions, registered research organizations and government departments, provided the recipient furnishes prescribed certificates (from the Head and, where applicable, a departmental officer) confirming research use and institutional status, and for live animals a Head's certificate plus an animal ethics committee no-objection certificate; registered institutions must restrict transfer or sale of specified goods for a mandated period.

Notification amendment updates SGST tariff entries for textile netting and fabrics, revising headings and effective immediately.
The State Government, under the proviso to sub section (3) of section 54 of the Tripura State GST Act and on the Council's recommendation, substitutes the TABLE entries for Sl. No. 6A in Notification No. 5/2017-State Tax (Rate) to list knotted netting and made-up fishing nets of textile materials, corduroy fabrics, and narrow woven fabrics (including bolducs), with an express commencement provision making the substitution operative from mid-November 2017.

Registered brand name definition expanded; GST schedule classifications now distinguish branded and unit container goods, altering tax treatment.
Notification amends the Tripura SGST rate Schedule by substituting, omitting and inserting serial entries to distinguish specified goods as "all goods, fresh or chilled" and goods "other than fresh or chilled" with exclusions for items put up in unit containers or bearing a registered brand name or a brand giving rise to an actionable/enforceable right, subject to ANNEXURE I conditions; it also redefines "registered brand name" to include registrations on or after 15 May 2017 under the Trade Marks Act, Copyright Act and foreign laws, and takes effect from 15th November, 2017.

Tripura GST: amendments reclassify numerous goods, adjust rates and impose conditions for branded packaged goods.
The notification amends Tripura State GST rate schedules by substituting, inserting and omitting numerous tariff entries across the 2.5%, 6%, 9%, 14% and 1.5% schedules; establishes conditional concessional treatment for goods "put up in unit container" that bear a registered brand name or an actionable brand right (subject to Annexure conditions); expands the definition of "registered brand name" to include trademarks, copyrights and foreign registrations from 15 May 2017; and inserts separate entries for permanent transfers of intellectual property rights and for specified goods such as e-waste, fly ash and aircraft components, effective 15 November 2017.

GST notification amendment inserts raw cotton classification, specifying applicability to agriculturists and registered persons.
Amendment inserts a new schedule entry classifying raw cotton and specifies applicability to agriculturist and any registered person, enacted under the statutory power to notify state tax rates and effective from a specified day in November 2017.

Deemed export refund evidence: suppliers must produce recipient acknowledgement and undertakings on input tax credit and refund claim.
Suppliers seeking refund for deemed export supplies must produce either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation or Export Promotion Capital Goods Authorisation holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt. Suppliers must also obtain undertakings from the recipient that no input tax credit has been availed on such supplies and that the recipient will not claim the refund, enabling the supplier to claim the refund.

Definitions and rate adjustments for government entities alter SGST classification and input tax credit conditions nationally.
The notification amends the Uttar Pradesh SGST Table to revise tax classifications, rates and input tax credit conditions for works contracts, composite supplies, transport and renting of motor vehicles, goods transport, leasing arrangements, job work, printing and certain manufactured goods; expands recipient categories to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities; and inserts definitions for "Governmental Authority" and "Government Entity" (90%+ government participation). The amendments are effective from 13 October 2017.

Government Entity definition expanded; amendment broadens GST exemptions and inserts new exempted services with retrospective effect.
Amendment revises the Uttar Pradesh GST exemption table by expanding the phrase "governmental authority" to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts exemptions for grants-paid supplies by a Government Entity to those governments, services by goods transport agencies to unregistered persons excluding specified recipients, and annuity-paid access to roads or bridges; rewords the upfront amount entry for long-term leases of industrial or infrastructure plots; adds definitions for Governmental Authority and Government Entity; and deems the notification to have commenced on an earlier specified date.

Extension of filing deadlines and mandated electronic transmission of export details into returns ensure compliance and refund processing.
Amendments extend various filing deadlines and substitute tax-head terminology; empower the Commissioner to notify or extend time limits (with extensions by Central or Union territory Commissioners deemed notified by the State Commissioner). Export-reporting obligations require suppliers to furnish Table 6A export details after filing FORM GSTR-3B when GSTR-1 deadlines are extended, transmit such data electronically to the Customs-designated system, and auto-draft it into FORM GSTR-1. Refund procedure for deemed exports permits filing by the recipient or by the supplier when the recipient does not avail input tax credit and provides an undertaking. Form changes rename cancellation application for migrated taxpayers and revise Statements in FORM GST RFD-01 for export and SEZ refund types.

Exemption for admission to protected monument extended to nil-rated services; notification also consolidates Public Distribution System fair-price shop entry.
The notification amends the Puducherry GST (Rate) schedule by substituting the Fair Price Shops entry to cover PDS sales to government entities for commission or margin, omitting a related serial entry, and inserting a nil-rated entry exempting services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent State Acts.

GST rates for restaurant services and handicraft job work revised; input tax credit restrictions and scope of works contract clarified.
Amendment distinguishes standalone restaurants from those in lodging premises and prescribes different State GST rates with an explicit condition that the lower rate applies only where input tax credit on goods and services used in supplying the service has not been taken; it substitutes a definition of "Composite supply of works contract" for certain entries and inserts "manufacture of handicraft goods" into the concessional job-work entry, effective from 15 November 2017.

Concessional GST rate on scientific equipment supplied to public-funded research institutions, subject to certification and usage restrictions.
Provides a concessional GST rate on specified scientific and technical goods supplied to qualifying research institutions and certain government departments by exempting State tax in excess of the concessional rate. Eligible goods include scientific instruments, accessories, consumables, live animals for experimental purposes, specified software and recorded media, and prototypes subject to an aggregate value cap. Supplies must be accompanied at the time of supply by prescribed certificates from authorised officers or the Head of the institution certifying research use, and live animals require an additional oversight committee no-objection certificate.

Restriction of Input Tax Credit on specified fabrics implemented by amending the state GST rate notification to substitute tariff entries.
Amendment to the State GST rate notification substitutes the table entry for Sl. No. 6A to list specific headings and descriptions-knotted netting and made-up nets, corduroy fabrics, and certain narrow woven fabrics-thereby implementing the GST Council's restriction on Input Tax Credit for those specified textile products under the proviso to section 54(3) of the Puducherry GST Act, effected by government notification.