Exchange Rate Determination: prescribed conversion rates for specified foreign currencies for import and export under the Customs Act.
Under section 14 of the Customs Act, 1962 the Board determines specific conversion rates of listed foreign currencies into Indian rupees for application to imported and exported goods. The notification supersedes the earlier Board notification except as to prior actions, and sets separate rupee equivalents for import and export in Schedule I and rupee equivalents per one hundred units in Schedule II, to operate from the stated effective date for customs valuation and related purposes.

GST classification update: aerated water added to State Tax notification under relevant provision, effective from the notified date.
The notification inserts a new tariff entry 2202 10 10 described as "Aerated Water" into the table of Notification No. 14/2019 State Tax. The amendment is made by the Lt. Governor exercising powers under the proviso to sub section (1) of the relevant provision of the Delhi Goods and Services Tax Act, on the recommendations of the Council. The amendment takes effect from the 1st day of October, 2019 and is published by the Finance (Revenue 1) Department in the Gazette.

Petroleum operations under HELP/OALP added to specified supplies; transferees opt to pay tax on mutilated non-serviceable goods with DGH certificate.
Adds petroleum operations and coal bed methane operations under contracts awarded via HELP or OALP to the specified supplies list, and permits the recipient or transferee to elect to pay tax on the transaction value of goods disposed of in non serviceable form after mutilation, provided they produce a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non serviceability and that mutilation occurred prior to disposal.

GST rate amendments: Delhi revises tax schedules, adding and removing tariff entries and specifying product classifications and exemptions.
Amendment to the State GST rate notification revises Schedules I-VI of the principal rate notification by omitting, substituting and inserting tariff entries to reclassify goods for differential taxation; key changes include insertion of marine fuel and caffeinated beverage headings, addition of rail rolling stock and parts into a designated tax slot, substitution of motor-vehicle descriptions for disability use with certification condition, inclusion of woven/polypropylene packing bags, and revised descriptions for precious and synthetic stones. The amendments take effect from the stated commencement date.

GST rate for electrically operated vehicles placed in a reduced rate schedule and chargers inserted into the lower rate list.
A notification amends State GST schedules to insert chargers or charging stations (HS 8504) and electrically operated vehicles (chapter 87, including e-bicycles) into the 2.5% rate schedule, omits a listed entry from the 6% schedule, and amends a 9% schedule entry to exclude chargers or charging stations; the changes are stated to have a deemed date of effect.

Tax treatment for petroleum operations: option to pay a specified rate on non-serviceable goods with DG certification.
The notification adds petroleum and coal bed methane operations under HELP or OALP to the rate schedule and inserts a proviso allowing the recipient or transferee, at their option, to pay tax at a specified rate on the transaction value for goods disposed of as non-serviceable after mutilation, provided they produce a certificate from a duly authorised officer of the Directorate General of Hydrocarbons to the jurisdictional Deputy or Assistant Commissioner of Central or State tax. The amendment takes effect from 1 October 2019.

GST notification amendment substitutes the specified date in the earlier Uttar Pradesh rules notification.
The Uttar Pradesh GST Rules notification is amended by substituting the date "21st day of August, 2019" with "21st day of November, 2019" in the earlier notification governing the same rules. The amendment is issued under section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017, on the recommendation of the Council and in the public interest.

GST return due date amendment sets the filing deadline for FORM GST CMP-08 for the April to June quarter.
The Uttar Pradesh GST notification amends an earlier notification under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 by inserting a proviso in paragraph 2. It fixes the due date for furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter April, 2019 to June, 2019, or part thereof, as 31 July 2019.

Grant of liquor licence not treated as supply of goods or service under state GST, excluding licence fees from tax.
Grant of liquor licences for consideration in the form of licence fee, application fee or similar charges is declared to be neither a supply of goods nor a supply of service under the Puducherry State GST framework, thereby excluding such licence-related receipts from the ambit of GST classification as a supply.

GST rate amendment clarifies classification of cement under Customs Tariff chapter 2523, effective from October.
Amendment substitutes the entry against serial number 2 to specify cement as falling within Customs Tariff chapter heading 2523 in the First Schedule to the Customs Tariff Act, 1975, thereby amending G.O. Ms. No.7/2019 - Puducherry GST (Rate); the notification takes effect from the 1st day of October, 2019.

GST classification amended to add aerated water tariff heading, altering taxable scope and effective from October.
Amendment inserts serial 2A into the notification Table, adding tariff heading 2202 10 10 for Aerated Water under the proviso to sub section (1) of section 10 of the Puducherry GST Act, 2017; the insertion takes effect on 1 October 2019 and amends G.O. Ms. No. 26 dated 13 March 2019.

Commencement date appointed: Puducherry GST amendment rules take effect from the specified date in September 2019.
The Lieutenant Governor appoints 24 September 2019 as the date from which provisions of rules 10, 11, 12 and 26 of the Puducherry Goods and Services Tax (Fourth) Amendment Rules, 2019 shall come into force; the appointment is made under the Act's statutory power and the notification is deemed to have been issued on that appointed date.

Supply of development rights exclusion clarifies GST rate notification application and sets non application from the specified cut off.
Amendment to G.O. Ms. No. 4/2019 Puducherry GST (Rate) inserts an Explanation providing that the notification shall not apply where development rights are supplied on or after the stated cut off date; the amendment is made under section 148 of the Puducherry Goods and Services Tax Act, 2017 and takes effect from the declared commencement date.

Tax classification update: aerated water added to SGST notification, modifying levy framework and coming into force in October.
Amendment inserts a new tariff entry for aerated water into the existing State GST notification made under the proviso to sub section (1) of section 10 of the Tripura State Goods and Services Tax Act, 2017, integrating that classification into the notification and making the insertion effective from the notified commencement date.

Rule Commencement: specified SGST amendment rules commence with appointed operative date under section 164.
Appoints the 24th day of September, 2019 as the operative date for the entry into force of rules 10, 11, 12 and 26 of the Tripura State Goods and Services Tax (Fourth Amendment) Rules, 2019, by notification issued under the enabling provision of section 164 of the Tripura State Goods and Services Tax Act, 2017.

Insertion of Aerated Water tariff entry into state GST notification, adding classification 2202 10 10 and effective 1 October.
The state government amends Notification No. 31/GST-2 dated 8 March 2019 by inserting a new serial entry "2A" with tariff classification "2202 10 10" described as "Aerated Water" under the proviso to sub section (1) of section 10 of the Haryana Goods and Services Tax Act, 2017; this amendment is effective from 1 October 2019 by Notification No. 93/GST-2 dated 1 October 2019.

Grant of alcoholic liquor licence not treated as a supply under GST, excluding licence fees from taxable goods or services.
The notification declares that the grant of an alcoholic liquor licence, where consideration is received as a licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of services under the Haryana Goods and Services Tax Act, 2017, applying the State's power to notify activities undertaken by it as a public authority.

GST classification: Cement under specified Customs Tariff chapter substituted, effective from October, altering state GST notification.
Substitutes the entry at serial number two in the state GST notification table to specify cement as falling within the relevant Customs Tariff chapter heading; made under delegated levy powers and effective from the first day of October, 2019.

Notification amendment narrows applicability by excluding development rights supplied after the specified cutoff, altering GST applicability.
The amendment inserts an explanation that the earlier notification shall not apply to development rights supplied on or after 1st April, 2019, and declares the amendment to come into force on 1st October, 2019.

Author's option to pay state GST under forward charge: registration, invoice declaration and mandatory minimum lock in required.
A new entry 9A provides that supply of services by an author of original literary works to a publisher is taxable, subject to an express forward charge option: the author may elect to pay state tax under forward charge only after registration and filing the prescribed declaration (Annexure I) with the jurisdictional commissioner and making the invoice declaration (Annexure II); the option, once exercised, cannot be withdrawn for a minimum locked period and the author must comply with all GST provisions applicable to a person liable to pay tax.