Reverse charge on raw cotton: supply by agriculturists to registered persons placed under notified tax mechanism.
Amendment inserts a new notified entry placing reverse charge liability on raw cotton (HSN 5201), specifying the supplier as agriculturist and the recipient as any registered person, thereby shifting tax payment responsibility to the recipient; the insertion modifies the earlier notification and states the date from which the mechanism applies.

GST exemptions updated to distinguish fresh goods and branded packaged goods subject to specified annexure conditions.
Amendment to the State GST rate notification revises the Schedule by substituting, omitting and inserting multiple serial entries to distinguish fresh or chilled goods from goods other than fresh or chilled, excludes items "put up in unit container", and qualifies branded packaged goods that bear a registered brand name or a brand with an actionable or enforceable right subject to ANNEXURE-I conditions; it also redefines "registered brand name" to include brands registered on or after 15 May 2017 under specified laws.

Puducherry GST rates amended: extensive tariff reclassifications, branded unit pack conditions and revised brand definition effective 15 Nov 2017.
The notification implements GST Council rate decisions by amending the Puducherry GST rate notification: it reclassifies, substitutes, inserts and omits numerous tariff entries across Schedules I-V, establishes differential treatment for goods put up in unit containers bearing a registered brand name or enforceable brand claim (subject to annexure conditions), revises the definition of registered brand name to include registrations on or after 15 May 2017, and makes the changes effective from 15 November 2017.

GST exemption: Public Distribution System sales by fair price shops exempt from State tax when commission or margin charged.
Amendments to the Tamil Nadu GST exemption schedule exempt services by fair price shops supplying food grains, kerosene, sugar, edible oil and similar items under the Public Distribution System to Central or State government entities when consideration is received as commission or margin, and add exemption for admission to monuments protected under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts.

Taxation of restaurant supplies redefined and re-rated, with specified tariff-based distinctions and input tax credit conditions.
The notification amends the Tamil Nadu GST rate table by substituting "Composite supply of works contract" at serial number 3; revising serial number 7 to redefine and re-rate supplies of food and drink by restaurants and similar establishments, distinguishing those associated with accommodation units above a declared tariff and conditioning one rate on non-availability of input tax credit; omitting a prior item; substituting item (ix) with an explanatory clause on accommodation, food and beverage services; and inserting "manufacture of handicraft goods" into another entry. The amendments take effect 15 November 2017.

State GST exemption for research-related scientific goods where specified institutional certifications secure reduced tax liability.
The notification exempts certain scientific goods supplied to specified research and government institutions from state tax above a capped rate, conditional on production of institutional and departmental certificates attesting that the goods are required for research purposes, with additional approval and no-objection requirements for live animals and a prohibition on transfer or sale of certain goods for a fixed period.

Restriction on refund of unutilised Input Tax Credit: specified textile goods now excluded under the TN GST notification.
Amendment to the TN GST refund framework excludes specified textile goods from entitlement to refund of unutilised Input Tax Credit, substituting entries to list knotted netting and made up nets, corduroy fabrics, and certain narrow woven fabrics and bolducs as supplies for which no refund shall be allowed, effective 15 November 2017.

Reverse charge on supply of raw cotton shifted to recipient registered persons under state GST notification.
Amendment inserts entry "5201 Raw cotton" into the reverse charge table, specifying the supplier class as Agriculturist and the recipient class as Any registered person, with the notification taking effect from the fifteenth day of November, 2017.

Exempt Goods List amended under TN GST: expanded conditions for branded packaged goods and definition of registered brand.
Amendments to the Schedule of goods exempt from State tax revise, omit and insert specific tariff entries to distinguish fresh or chilled goods from those other than fresh or chilled, and to condition exemption for goods put up in unit containers on (a) bearing a registered brand name or (b) bearing a brand name giving rise to an actionable claim or enforceable right in a court of law, subject to the conditions in ANNEXURE I; the notification comes into force on 15 November 2017.

GST classification changes: reclassification and new tariff entries alter state tax treatment for goods and branded packaging.
The notification effects textual substitutions, insertions and omissions across Schedules I-V of the Tamil Nadu GST rate notification, reclassifying and adding HS headings, inserting new serial numbers and modifying descriptive entries by product form, packaging and brand status (including registered brand name or brand with actionable/enforceable rights), and revising the explanatory definition of "registered brand name" to include registrations under the Trade Marks Act, the Copyright Act and foreign laws as on or after 15 May 2017; it takes effect on 15 November 2017.

State tax reduction on government construction services lowers applicable state GST rate for specified works.
The amendment reduces the state GST rate for specified construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation and alteration services provided to government entities, covering civil structures for non commercial use, educational, clinical and cultural establishments, and residential complexes predominantly for self use or employee use, and makes the rate change effective from an earlier specified date.

Tax exemption for event admission removes state GST on intra State admission services for FIFA World Cup events.
An amendment inserts an entry exempting intra-State supply of services by way of right to admission to events organised under the FIFA U-17 World Cup 2017 (Chapter 9996) from Kerala State GST, specifying Nil state tax and effective from 21st September 2017.

Tax exemption for intra State supply of heavy water and nuclear fuels removes State GST liability for specified governmental supplies.
Exempts intra State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Limited from the whole of the State tax leviable under the Kerala State Goods and Services Tax Act, 2017, implementing a Goods and Services Tax Council recommendation and declaring retrospective effect from an earlier specified date.

Exemption from registration for casual handicraft suppliers where supplies fall below prescribed turnover, subject to PAN and e way bill requirements.
Casual taxable persons supplying handicraft goods are exempted from compulsory registration under the Kerala SGST Act subject to an all India aggregate turnover ceiling. The exemption applies to inter State supplies when aligned with the related Integrated Tax notification, but requires the persons to obtain a Permanent Account Number and to generate e way bills as per the Kerala GST Rules. "Handicraft goods" are defined by a Table of product descriptions and HSN codes when produced predominantly by hand.

GST exemption for research supplies reduces state tax liability when institutional certifications and conditions for research use are met.
The notification authorises a GST exemption on specified scientific goods supplied to enumerated research and government institutions by capping state tax liability and imposing conditions: eligible goods include instruments, accessories, software, live animals for research and prototypes within an annual value limit; supplies require officer-level or Head-of-Institution certificates, animal ethics no-objection where applicable, and certain goods may not be transferred or sold for five years. The notification is effective from the stated date under the State Act.

GST amendment adds raw cotton entry allowing agriculturists to supply to registered persons under revised notification.
Amendment inserts serial 4A (commodity code 5201) into the notification TABLE, classifying "Raw cotton" with supplier class Agriculturist and recipient "Any registered person," and states the amendment takes effect from the 15th day of November, 2017.

GST schedule amendment: substitution of tariff entries for textile goods alters notified headings and effective application.
Amendment under the proviso to sub section (3) of section 54 of the Madhya Pradesh GST Act substitutes the TABLE entry for SI No. 6A in Notification No. FA-3-36/2017/1/FIVE (66) with three headings: 5608 (knotted netting and made up nets of textile materials), 5801 (corduroy fabrics), and 5806 (narrow woven fabrics), thereby replacing the prior single entry with discrete tariff descriptions; the substitution takes effect from 19 November 2017.

GST amendments clarify branded and packaged food classifications, define registered brand name, effective 15 November 2017.
The notification amends the Schedule by substituting, omitting and inserting serial numbers and tariff entries to distinguish fresh or chilled goods from other than fresh or chilled goods, and to treat goods not put up in unit containers differently where they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, subject to conditions in ANNEXURE I; it also defines registered brand name to include brands registered on or after 15 May 2017 under specified laws.

GST notification amends taxable schedules, adds brand-name condition for packaged goods and revises numerous tariff entries; effective 15 Nov 2017.
The notification revises GST Schedules by substituting, omitting and inserting tariff entries and introduces a recurring concession condition that goods put up in unit containers qualify only if they bear a registered brand name or a brand name with an actionable/enforceable legal claim, subject to ANNEXURE conditions; multiple specific goods and tariff headings across 2.5%, 6%, 9%, 14% and 1.5% schedules are amended accordingly.

Supply of food and beverage services reclassified, altering tax rate application and input tax credit entitlement.
Amendments revise GST classification and tax treatment: substitute "Composite supply of works contract" for certain services; reframe entries governing supplies of food and drink by restaurants, eating joints, messes and canteens with location and declared tariff distinctions; clarify concessional central tax treatment and the conditions under which input tax credit is disallowed; omit and redraft certain entries to specify that particular restaurant supplies attract a concessional central tax rate without input tax credit; and add "manufacture of handicraft goods" to serial number 26 with a cross-reference to the departmental definition.