GST exemption revisions: fair price shop PDS services redefined and protected monument admission made nil rated under Heading 9996.
The notification amends the GST exemption table by substituting the service description for Fair Price Shops to cover PDS sales for commission or margin, deleting the existing serial 11B, and inserting a new nil rated entry under Heading 9996 for admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts, effective 15 November 2017.

Restaurant and accommodation supply taxation revised to a lower state tax rate with restricted input tax credit.
The notification amends prior entries to treat item (vi) as a composite supply of works contract; redefines taxation of supplies of food and drink by restaurants and similar establishments by reference to location and declared tariff, prescribing State tax at 2.5% where input tax credit has not been claimed; deletes and substitutes certain items and clarifications for accommodation, food and beverage services; and adds manufacture of handicraft goods as a listed sub item, effective 15th November, 2017.

Concessional state tax rate for research supplies enables reduced tax burden on eligible institutions subject to documentary and usage conditions.
Exempts State tax exceeding the amount calculated at the rate of 2.5 percent on specified scientific and research-related goods supplied to listed eligible institutions, subject to documentary and usage conditions including certificates from authorised officers or heads of institutions, restrictions on transfer or sale for five years for certain institutions, and requirement of a no objection certificate from the animal ethics committee for live animal supplies.

Disallowance of ITC refund: amendment adds specified textile goods to the excluded list, restricting refunds under GST.
The notification amends a prior departmental notification to substitute TABLE entries, adding headings 5608 (knotted netting and made-up nets), 5801 (corduroy fabrics) and 5806 (narrow woven fabrics including bolducs), thereby excluding these specified textile goods from eligibility for refund of unutilized input tax credit under the State GST framework and taking effect from the stated operative date.

Reverse charge mechanism now applies to raw cotton supplied by agriculturists to registered persons under state GST.
The notification amends the earlier notification to include raw cotton (5201) within goods subject to state tax under the reverse charge mechanism, identifying agriculturists as the suppliers and any registered person as the recipient required to pay the state tax, effected by amendment to Notification F.12(56)FD/Tax/2017-Pt-I-43 under section 9(3) of the Rajasthan Goods and Services Tax Act, 2017.

Exemption for intra-state supplies of specified goods subject to packaging and registered-brand conditions.
State GST notification amends the exemption Schedule for intra-state supplies by substituting, deleting and inserting entries that distinguish exempt fresh or chilled goods and exempt non-fresh goods contingent on not being "put up in unit container" and, for non-fresh goods, bearing a registered brand name or a brand with an actionable legal right, subject to Annexure I conditions; it also amends the definition of "registered brand name" to include brands registered on or after 15th May 2017 under specified laws.

GST rate amendments for intra state goods revise tariff entries, brand label conditions, and insert new commodity headings.
The State Government, under section 9(1) of the Rajasthan GST Act, 2017 and on Council recommendation, amends its earlier notification by extensive substitutions, deletions and insertions across Schedules I-V to revise tax classification and rates for intra state supplies. Key measures include specifying goods "put up in unit container" bearing a registered brand name (or brand with enforceable rights) subject to Annexure conditions, insertion of new tariff lines (including intellectual property transfers and specific commodity headings), and multiple deletions and replacements of entries to align descriptions with tax rates.

GST tariff amendment substitutes textile tariff entries to reflect Council restrictions, effective from mid-November implementation.
The State Government, exercising the proviso power to sub-section (3) of section 54 of the Chhattisgarh GST Act, substitutes the TABLE entry at SI No. 6A in Notification No. 5/2017-State Tax (Rate) to list three specific textile headings-knotted netting and made-up nets (5608), corduroy fabrics (5801), and certain narrow woven fabrics and adhesive-assembled narrow fabrics (5806)-and declares the amendment effective from the fifteenth day of November, 2017.

Reverse charge on raw cotton: supplies from agriculturists to registered persons attract State GST under amended notification.
The notification amends the State tax (rate) notification to insert a new entry making supplies of raw cotton taxable under the reverse charge mechanism where the supplier is an agriculturist and the recipient is any registered person, thereby implementing the GST Council decision; the amendment is issued under sub-section (3) of section 9 of the Chhattisgarh GST Act and is effective from 15th November 2017.

GST rate schedule amendment reclassifies food products and ties tax treatment to registered brand status and packaging.
Amendments revise the State GST rate Schedule by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other than fresh or chilled goods; the latter are excluded if put up in unit containers and are subject to differential treatment only when bearing a registered brand name or a brand with actionable/enforceable rights, subject to annexure conditions. The Explanation redefines "registered brand name" to include registrations on or after a specified benchmark under trademark, copyright or foreign law.

GST exemptions for specified services updated: fair price shop commission and protected monument admission services now nil-rated.
The notification substitutes the entry for serial number 11A to cover services by Fair Price Shops to government entities for sale of food grains, kerosene, sugar, edible oil, etc., under the Public Distribution System against commission or margin; omits serial number 11B; and inserts serial number 79A (Heading 9996) to include services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or applicable State Acts, with both entries assigned a Nil rate.

Restaurant supply taxation clarified: composite works contract classification and declared tariff threshold determine rate and input tax credit eligibility.
The notification amends the State Tax (Rate) entries to substitute composite supply of works contract wording, recast restaurant and accommodation supply entries by reference to a declared tariff threshold determining rate applicability and input tax credit eligibility, and inserts "manufacture of handicraft goods" into the notified activities schedule; the amendments take effect from 15 November 2017.

Tax exemption for admission services to protected monuments under specified Acts, inserted into the State GST notification.
The notification replaces serial 11A to define services by fair price shops supplying food grains, kerosene, sugar, edible oil etc. under the Public Distribution System where payment is by commission or margin, omits serial 11B, and inserts serial 79A (Heading 9996) exempting services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or State Acts with Nil tax; the amendments take effect from 15th November, 2017.

Scientific Research Association approval requires separate accounting, audited reporting and donation statements, or approval may be withdrawn.
Approval was granted to M/s International Crops Research Institute for the Semi-Arid Tropics as a Scientific Research Association, conditional on conducting research directly, maintaining separate books of accounts for grant-funded activities, preparing a separate statement of donations and amounts applied to research, and furnishing an auditor's report and the certified donation statement by the due date for filing the income-tax return; approval may be withdrawn for failures of accounting, audit, donation reporting, genuine research activity or other noncompliance with the approval conditions.

Exemption for sports equipment imports: tax-free entry for eminent athletes upon certified training-need and regulatory approvals.
The Central Government exempts specified sports goods imported by sports persons of outstanding eminence for training from the integrated tax under the Customs Tariff Act, subject to production of a certificate from a Deputy Secretary-level officer in the Department of Youth Affairs and Sports specifying the goods' description, quantity and value, confirming the importer's eminent status, and recommending the exemption; shooting goods require a National Rifle Association of India certificate for a "renowned shooter" and arms/ammunition remain subject to DGFT licensing and Home Ministry approvals.

IGST exemption for imported goods on lease and lifesaving drugs supplied free, subject to certification and undertaking.
The notification inserts two exemptions: IGST exemption for goods, vessels and ships (excluding motor vehicles) imported under lease for use after import; and IGST exemption for lifesaving drugs/medicines supplied free of cost by overseas suppliers to individuals for personal use, subject to certification by designated health authorities and an undertaking to pay differential duty if the imported goods are not used for the declared personal purpose.

IGST exemption extended to companies registered under Companies Act to permit exempt supply of specified milk products for distribution.
Amends Notification No. 30/2017-Integrated Tax (Rate) by substituting the table qualifier "for distribution through dairy cooperatives" with wording that also covers companies registered under the Companies Act, 2013, thereby extending the IGST exemption for skimmed milk powder and concentrated milk to such companies while leaving product description and other rate conditions intact.

Exemption for admission to protected monuments extends nil IGST treatment and consolidates PDS-related service entries.
Substitutes serial number 12A to cover services by Fair Price Shops selling PDS items to governments for commission or margin; omits serial number 12B; and inserts serial number 82A granting nil IGST treatment for services of admission to a protected monument declared under relevant ancient monuments or State laws.

Restaurant services tax differentiation: standalone food services taxed at a lower rate while hotel premises services face a higher rate.
Amendment revises IGST entries to distinguish restaurant supplies by location and declared tariff, imposing a lower rate for restaurants outside specified residential/lodging premises provided input tax credit on inputs is not taken, and a higher rate for restaurants located within specified hotels and similar commercial lodging premises meeting the declared tariff threshold. The amendment also substitutes an entry to treat certain services as composite supply of works contract and inserts manufacture of "handicraft goods" as eligible for a reduced job-work rate, effective 15th November, 2017.

Exemption for admission to protected monuments: entry services declared nil-rated under state GST.
The notification amends the State Tax (Rate) schedule by revising the exempted description for services by fair price shops supplying staples under the Public Distribution System for commission or margin, omitting the prior serial 11B, and inserting Heading 9996 as serial 79A to exempt services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or corresponding State Acts, assigning a nil rate; effective from 15th November 2017.