Exemption for admission to protected monuments introduced; amended PDS Fair Price Shop services specified and certain entries removed.
The notification amends the State Tax (Rate) schedule by clarifying that services provided by Fair Price Shops to central or state governments under the Public Distribution System against commission or margin are as specified; it omits the entry at serial 11B and inserts serial 79A creating a nil rate exemption for services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts. The amendment is effective from 15th November, 2017.

GST rate change: exemption for admission to protected monuments added; PDS fair price shop service entry updated.
Amendment revises the State GST rate notification by substituting the description of services by Fair Price Shops to central or state authorities under the Public Distribution System, omitting the former serial 11B, and inserting Heading 9996 as serial 79A to treat services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts as nil-rated for State tax purposes, effective from the stated operative date.

Amendment to State GST notification updates exemptions for public distribution system commission services and protected monument admissions.
Amendment to the State GST rate notification revises the Table to restate the description of services by Fair Price Shops supplying food grains, kerosene, sugar and edible oil under the Public Distribution System for consideration in the form of commission or margin, omits a related serial entry, and inserts a new nil-rate entry for admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or relevant State Acts.

Exemption for admission to protected monuments expanded and fair price shop services clarified under Karnataka GST amendment.
Amends Karnataka GST Notification No. 12/2017 by substituting the serial number 11A entry to define services by Fair Price Shops under the Public Distribution System as services for commission or margin, omits serial number 11B to consolidate the schedule, and inserts a new Nil-rated entry granting exemption for services by way of admission to a protected monument declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent State Acts.

Exemption for admission to protected monuments extended; admission services treated as nil-rated under Union Territory GST.
The notification amends the Union Territory GST rate schedule by substituting the entry for Fair Price Shops at serial number 11A, omitting serial number 11B, and inserting serial number 79A to exempt by nil rate services by way of admission to a protected monument under the Ancient Monuments and Archaeological Sites and Remains Act or corresponding State Acts; the amendments are effective from 15th November, 2017.

Concessional GST rate for scientific and technical equipment to public-funded research institutions limited by prescribed certification and usage conditions.
Concessional integrated tax applies to specified scientific and technical equipment, accessories, consumables, live experimental animals, software, recorded media and prototypes supplied to qualifying public funded research institutions, universities and registered research bodies, subject to production of prescribed certificates from either a Deputy Secretary-level officer or the Head of Institution certifying research use; live animals require CPCSEA no-objection; registered institutions must restrict transfer or sale of goods for a specified period and prototypes are subject to an aggregate value cap.

Exemption for admission to protected monument creates nil GST on such admissions under amended rate notification.
The notification amends No.12/2017 by substituting serial number 11A to cover services by Fair Price Shops supplying subsidised commodities under the Public Distribution System for commission or margin, omitting serial number 11B, and inserting serial number 79A to exempt services by way of admission to a protected monument under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (and corresponding State Acts) at a nil rate, effective 15th November, 2017.

GST rate on restaurant supplies mandates a single-rate treatment without input tax credit for certain lodging-linked establishments above declared tariff threshold.
The amendment amends State GST rate entries to treat certain activities as composite supply of works contract, redefines restaurant and food supply descriptions, prescribes a specified state tax rate for such supplies with the proviso that input tax credit on goods and services used in supplying the service has not been taken, distinguishes supplies within lodging premises by reference to a declared tariff threshold, omits a prior item, and inserts ''manufacture of handicraft goods'' into the notified activities. Effective 15th November 2017.

Tax on restaurant and hotel supplies: specified food and accommodation supplies attract specific state tax and restrict input credit.
The notification revises SGST rate entries to treat a specified item as a composite supply of works contract, redefines and reallocates rate and input-credit treatment for supplies of food, drink and accommodation-distinguishing supplies in premises of hotels and similar residential commercial places by reference to a declared tariff-and inserts "manufacture of handicraft goods" into the relevant entry list; these amendments operate from 15th November, 2017.

Restaurant supply classification revised: specified accommodation-linked food services attract state tax without input tax credit.
The notification amends rate entries to (a) reclassify a specified provision as a composite supply of works contract; (b) rework serial no. 7 to distinguish restaurant and food-service supplies inside qualifying lodging premises from those outside, prescribing that certain accommodation-linked food services attract the separate state-tax entry without input tax credit where credit has not been taken; (c) omit a prior item and substitute item (ix) to clarify coverage of accommodation, food and beverage services; and (d) insert manufacture of handicraft goods among enumerated items. The amendments take effect from 15th November, 2017.

Restaurant GST rate distinctions updated: standalone outlets taxed lower without input credit, hotel based outlets taxed higher.
Amends Karnataka SGST Notification No.11/2017 to (i) classify item (vi) as a composite supply of works contract; (ii) reclassify restaurant supplies so standalone restaurants attract a lower state tax without input tax credit while restaurants within high tariff lodging premises attract a higher rate; (iii) omit former item (iv) and clarify that restaurant supplies are taxed under specific restaurant entries; and (iv) add manufacture of handicraft goods to apply a reduced job work rate. Effective 15 November 2017.

Restriction of input tax credit on specified textile fabrics implemented by amendment to IGST tariff entries.
Amendment to the IGST Rate Notification substitutes the prior Sl. No. 6A entries with new tariff descriptions identifying knotted netting and made-up nets of textile materials, corduroy fabrics, and certain narrow woven fabrics assembled without weft, thereby implementing the Council's decision to restrict input tax credit for those textile categories and aligning the IGST schedule with that policy.

GST rate amendments clarifying composite works contracts, restaurant supply classification and job work treatment for handicraft manufacture.
Amends Notification No. 11/2017-Central Tax (Rate) to: (i) substitute "composite supply of works contract" at serial number 3; (ii) retariff and reclassify supplies of food and drink by restaurants and eating places based on location and declared tariff and to specify that certain restaurant supplies attract central tax without input tax credit; and (iii) insert manufacture of handicraft goods under serial number 26 for reduced job work treatment with a cross reference to the definition of handicraft goods in an earlier notification.

Restaurant supply classification revised, imposing lower rate for standalone restaurants and higher rate for hotel linked outlets.
Amendment revises UTGST rate entries: item (vi) at serial 3 is redefined as Composite supply of works contract. Item 7 separates supplies of food and drink by location-standalone restaurant supplies attract a lower rate provided input tax credit has not been taken, while supplies in lodging premises with declared tariff at or above the specified threshold attract the higher entry. Item (ix) is clarified for residual accommodation, food and beverage services. "Manufacture of handicraft goods" is added to serial 26, aligning its meaning to the central notification. Effective 15 November 2017.

GST classification: restaurant and accommodation supplies attract specified state tax rates and input tax credit conditions.
The notification amends rate Notification No. 11/2017 by reclassifying item (vi) at serial 3 as a composite supply of works contract, revising serial 7 entries to distinguish restaurant and lodging-related supplies of food or drink with specified State tax rates and input tax credit restrictions and explanatory "declared tariff" definition, omitting a prior item, substituting item (ix) to clarify residual accommodation, food and beverage services treatment, and inserting "manufacture of handicraft goods" at serial 26; effective 15th November, 2017.

Concessional SGST at 2.5% for research institute supplies subject to certification, NOC for animals, and five-year transfer restriction.
The Government grants an exemption so that state tax in excess of the amount calculated at a 2.5% concessional rate is not leviable on specified research-related goods (instruments, accessories, consumables, live animals, software, recorded media, prototypes subject to a value cap) when supplied to listed research institutions, subject to production at the time of supply of prescribed certificates of institutional status and head's certification for research use, additional committee no-objection for live animals, and a prohibition on transfer or sale for five years from installation.

Concessional GST on scientific equipment: tax relief for eligible research institutions subject to certification and usage conditions.
Provides a concessional state GST treatment so specified scientific and technical goods supplied to identified research entities are taxable only to the extent they exceed the rate of 2.5 per cent., contingent upon institutional status and the production, at the time of supply, of prescribed certificates (from designated government officers or the Head of Institution) certifying research use; live animals also require a no-objection certificate from the relevant animal ethics committee. Registered research institutions must not transfer or sell such goods for five years from installation.

Tax exemption cap limits central GST to a lower rate for eligible research institutions subject to certification and usage conditions.
The notification exempts specified scientific and technical goods supplied to eligible research and medical institutions from central tax exceeding an amount calculated at a low fixed rate, subject to conditions including institutional certification by an authorised officer or the head of the institution, requirement that goods be used for research purposes, additional no-objection certification for live animals, a prototype aggregate value cap, and a post-installation non-transfer period for certain institutions.

Concessional GST on scientific equipment requires prescribed institutional certification and documentary safeguards for research use supplies.
Concessional state GST is made available on specified scientific and technical goods, prototypes and live animals supplied to enumerated research institutions and government laboratories, subject to prescribed certification, documentary conditions and operational safeguards, including head of institution declarations, departmental officer certificates for certain institutions, a prototype aggregate value limit, transfer restrictions and animal experiment no objection certificates.

Concessional GST treatment for scientific and technical equipment supplied to eligible research institutions, subject to certification and conditions.
Exempts State tax in excess of the amount computed at 2.5% on specified scientific and technical instruments, accessories, consumables, software, recorded media, live animals for experiments and prototypes supplied to enumerated research institutions and government laboratories, subject to production of certificates from the Head of the institution (and, where required, a Deputy Secretary-level certificate), compliance with live-animal committee NOC requirements, prototype value limits, and a five-year non-transfer restriction for certain registered research institutions.