GST exemptions for FIFA U 17 World Cup services and specified agricultural storage; registration threshold tied to exemption eligibility.
The amendment replaces fixed preceding year monetary thresholds with language tying registration eligibility to the amount that qualifies for exemption from registration, inserts nil rated exemptions for FIFA U 17 World Cup related services (subject to certification by the Director (Sports)), admission rights to FIFA U 17 events, storage/warehousing of specified agricultural commodities, and CAPF group life insurance services, and makes related textual updates including adding Bangla Shasya Bima; effective 1 October 2019.

GST classification changes redefine hotel, restaurant and catering services and adjust tax treatment and input tax credit conditions.
Amendment revises the Haryana GST notification to reclassify hospitality and food services by substituting entries for accommodation, restaurant services, railway catering and outdoor catering, prescribing mandatory tax rates and conditions limiting input tax credit, clarifying composite supplies and supplier location qualifications, and inserting definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

Tax exemption for FAO project supplies subject to certification of quantity and intended use by designated central ministry officer.
Exemption under section 11 removes State GST liability on goods supplied to the Food and Agricultural Organization for specified projects, provided an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare certifies the quantity and description of the goods and that they are intended for use in execution of the said projects; the exemption applies only to supplies for the projects listed in the Annexure and is subject to the stated certification.

GST tariff amendment adds aerated water classification to Haryana GST annexure, altering taxable goods scope under state law.
The Haryana Government amends Notification No. 32/GST-2 by inserting a new annexure entry 2A: classification code 2202 10 10, described as "Aerated Water". The insertion modifies the annexure to the earlier notification and becomes effective on the first day of October, 2019.

Tariff classification change: expands covered precious metals to include silver and platinum and redefines chapter reference.
Amendment expands the notification's material scope by substituting "gold" with "gold, silver or platinum"; replaces the opening paragraph's reference from "heading 7108" to "Chapter 71"; and substitutes Explanation clause (d) to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975.

Tax option for disposal of mutilated petroleum goods allows payment at a prescribed GST rate when certified non serviceable.
The notification inserts petroleum operations and coal bed methane operations under specified hydrocarbon licensing contracts into the covered activities, and adds a proviso allowing the recipient or transferee, at their option, to pay tax at the prescribed rate on transaction value where goods are disposed of in non serviceable form after mutilation, provided they produce a certificate from a duly authorised hydrocarbon officer confirming the goods are non serviceable and mutilated.

GST schedule amendment adds tamarind dried and leaf based plates and cups to the notified goods list, altering classification.
Amendment to the Haryana GST notification inserts entries for tamarind dried and for plates and cups made of leaves, flowers, or bark into the Schedule to Notification No. 36/ST-2, modifying the State GST classification of those goods and declaring the amendment effective from the first day of October, 2019.

GST schedule amendments reclassify goods and adjust rate coverage, affecting tariffs and classifications across multiple categories.
Amendments revise entries across Haryana GST schedules to reclassify goods, substitute tariff items, omit specified serials, and insert new items-notably adding marine fuel, wet grinders, polyethylene/polypropylene bags, expanded railway rolling-stock categories, caffeinated beverages, and refined descriptions of precious and synthetic stones-adjusting GST incidence at specified schedule rates and prescribing certification criteria for certain motor vehicles for persons with orthopedic disability; the changes take effect on 1 October 2019.

Section 65 warehouse exclusion removes such warehouses from the application of warehoused goods removal regulations.
The Warehoused Goods (Removal) Amendment Regulations, 2019 insert a provision in the 2016 regulations excluding warehouses operating under section 65 from their application. The amendment takes effect from publication in the Official Gazette.

Section 65 warehouses are excluded from custody and handling regulations under the amended warehouse regulatory framework.
Warehouses operating under section 65 are excluded from the Warehouse (Custody and Handling of Goods) Regulations, 2016. The amendment inserts a non-applicability provision confirming that those regulations do not govern such warehouses, and takes effect upon publication in the Official Gazette.

Customs bonded warehouse operations: permission, digital accounting and mandatory one-time-lock security for movement of goods.
Regulatory framework for manufacturing and other operations in customs bonded warehouses under section 65: eligible applicants (licensed or applying under section 58) must apply to the Principal Commissioner or Commissioner of Customs with undertakings to maintain digital accounts, execute a specified bond, and declare input-output norms; permission is granted after verification and remains valid until cancelled or surrendered. Licensees must appoint a digitally signed warehouse keeper, maintain computerized accounting and security, use a one-time-lock for transport with defined affixing and verification responsibilities, keep detailed records preserved and backed up digitally, submit monthly digital returns, and comply with audit and penalty provisions.

Extension of adjudication period under Customs Act preserves Common Adjudicating Authority jurisdiction for specified show cause notices.
The Director General, Revenue Intelligence, invoking the first proviso to section 28(9) of the Customs Act, extends the period for determination of duty or interest under section 28(8) for specified noticees, thereby preserving the jurisdiction of the appointed Common Adjudicating Authority to adjudicate the listed show cause notices within the extended time frame.

Composition scheme exclusion for aerated water manufacturers; amendment inserts tariff heading to remove eligibility under GST law.
Amends the State GST composition notification to exclude manufacturers of aerated waters from the composition scheme by inserting a specific tariff entry for aerated water (HSN 2202 10 10) into the notification's table, thereby categorising aerated water manufacture as outside the composition arrangement.

Notification amendment adds aerated water to the state GST schedule, becoming effective on 1 October 2019.
Amendment inserts a new Sl. No. 2A into Notification No.14/2019 State Tax to add the tariff description "Aerated Water" with the associated classification code; the Governor made the change under the proviso to sub section (1) of the state GST statute on Council recommendation, and the notification takes effect from 1 October 2019.

Commencement of HPGST amendment rules brings specified provisions into force under Governor's enabling authority notification.
The Governor, exercising the enabling statutory power under the Himachal Pradesh GST Act, appointed the 24th day of September, 2019 as the date on which rules 10, 11, 12 and 26 of the Himachal Pradesh GST (Fourth Amendment) Rules, 2019 shall come into force, thereby commencing the specified amendment provisions by formal notification.

Commencement of GST amendment rules: appoints specified Fourth Amendment rules to commence from 24 September 2019.
The State notifies that the provisions of rules 10, 11, 12 and 26 of the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2019 shall come into force on the 24th day of September, 2019, effected under the powers conferred by the Maharashtra Goods and Services Tax Act and published administratively as Notification No. 42/2019-State Tax.

Treatment of liquor licence fees: treated neither as supply of goods nor supply of service under GST.
Services by way of grant of alcoholic liquor licences against consideration in the form of licence fee or application fee are to be treated neither as a supply of goods nor a supply of service under the Goa Goods and Services Tax Act, 2017 when undertaken by the Government in its capacity as a public authority.

Classification of Goods: cement specified for Goa SGST treatment under amended notification replacing prior table entry.
The Government of Goa, exercising powers under sub section (4) of section 9 of the Goa Goods and Services Tax Act, 2017, substitutes the Table entry at serial number 2, column (2) in the cited notification to specify cement as falling in the Customs Tariff first schedule chapter heading for cement, thereby amending the earlier notification; the amendment is notified to take effect from 1 October 2019.

Development rights exclusion: amendment disapplies earlier notification for development rights supplied on or after the specified date.
The Government has amended a prior tax notification to insert an exclusion providing that the notification shall not apply to supplies of development rights made on or after a specified date, thereby narrowing the prior notification's scope; the amendment is issued under the Goa Goods and Services Tax Act and takes effect from the stated commencement date.

Forward charge option enables authors to pay state GST on copyright transfers to publishers, subject to registration and declaration.
A new Entry 9A treats supplies by authors of original literary works to publishers as taxable where the publisher is in the taxable territory, subject to a forward charge option. An author who registers under the Goa GST Act and files the prescribed Annexure I declaration with the jurisdictional commissioner may opt to pay State tax under forward charge and must include the Annexure II declaration on the invoice. The option, once exercised, is binding for at least one year and requires compliance with all statutory obligations applicable to taxable persons.