Concessional GST rate for scientific and technical equipment to public research institutions subject to certification and usage conditions.
Limits union territory tax to an amount calculated at the rate of 2.5 per cent on scientific and technical instruments, accessories, consumables, live animals for experimental purposes, computer software and recorded media, and prototypes (subject to an aggregate annual cap) when supplied to specified public funded research institutions, universities, registered research institutions, government departments and registered Regional Cancer Centres, subject to prescribed certification at the time of supply and compliance with transfer restrictions.

Reverse charge on raw cotton: tax liability shifted to registered purchasers from agriculturist suppliers under IGST amendment.
Inserts a new table entry making raw cotton (5201) subject to reverse charge: where the supplier is an agriculturist, the tax liability is borne by any registered person purchasing the goods, thereby shifting incidence from the agriculturist to the registered recipient under the IGST rate notification.

Concessional GST on scientific equipment: reduced central tax for qualifying research institutions subject to certification and use restrictions.
A concessional central GST regime limits central tax to a reduced amount for specified scientific and technical goods supplied to qualifying research and academic institutions, subject to prescribed certificates from authorised officers or the head of the recipient certifying research purpose, registration with the designated government department where required, special documentation and a prohibition on transfer or sale of certain goods for a specified period.

State GST amendment: substitution of textile tariff entries in the rate table, altering classification and applicability.
Amendment to the Maharashtra State GST rate schedule substitutes the TABLE entry at Sr. No. 6A with three textile-related tariff items-knotted netting and made up nets of textile materials; corduroy fabrics; and narrow woven fabrics/bolducs-under authority of the proviso to subsection (3) of section 54 of the Maharashtra Goods and Services Tax Act, 2017, and brings the substituted entries into force from the notified operative date as promulgated by the Finance Department.

State GST amendment updates taxable goods list by substituting textile tariff entries, altering applicability from the notified date.
The State Government, under the proviso to sub-section (3) of Section 54 of the Arunachal Pradesh GST Act, 2017, substitutes the table entries at Sl. No. 6A in Notification No. 5/2017-State Tax (Rate) with three tariff items describing knotted netting and made-up textile nets, corduroy fabrics, and narrow woven fabrics (including warp-only narrow fabrics assembled by adhesive), with the substitution brought into force from the notification's commencement date.

Restriction on input tax credit refunds: specific textile goods removed from refund entitlement under state GST notification.
Amendment to the state tax rate notification substitutes table entries to list knotted netting and made-up nets of textile materials, corduroy fabrics, and specified narrow woven fabrics, and prevents refund entitlement of input tax credit for these listed goods under the Manipur SGST framework, with the substitution taking effect from the stated commencement date.

SGST notification amendment updates tariff classifications for specified textile products and substitutes relevant entries with immediate effect.
The State Government, under the proviso to sub-section (3) of section 54 of the Sikkim GST Act, substitutes specified entries in the TABLE of notification No.5/2017-State Tax (Rate), replacing the listed serial entry with descriptions for knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (excluding heading 5807 and including warp-only adhesive-assembled fabrics). The amendment takes effect from the fifteenth day of November, 2017.

Restriction of Input Tax Credit on specified textile fabrics through amendment to GST notification, effective from notified commencement.
Amendment to Notification No. 05/2017 substitutes the Table entry for Sl. No. 6A to list headings 5608 (knotted netting and made up nets), 5801 (corduroy fabrics), and 5806 (narrow woven fabrics), thereby identifying those textile classifications as subject to restriction of Input Tax Credit. The amendment is made under the proviso to sub-section (3) of section 54 of the Karnataka GST Act on the recommendations of the GST Council and takes effect from the notified commencement.

GST amendment restricts input tax credit on specified textile fabrics by substituting tariff entries, effective in November.
Amendment substitutes specified tariff entries in the principal GST rate notification to identify knotted netting and made-up nets of textile materials, corduroy fabrics, and narrow woven fabrics (including bolducs) for the purpose of restricting Input Tax Credit under the Central Goods and Services Tax framework, with the substituted entries coming into force on the fifteenth day of November, 2017.

IGST rate amendment clarifies tax treatment for packaged branded goods and defines "registered brand name" eligibility.
Amendment to Notification No.2/2017 revises the IGST rate schedule by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from other than fresh or chilled goods and to treat non-unit-container packaged goods bearing a registered brand name or a brand with an actionable claim under specific entries subject to ANNEXURE I conditions. New tariff lines and expanded product descriptions are added. The Explanation now defines "registered brand name" as brands registered on or after 15th May 2017 under the Trade Marks Act, Copyright Act or foreign law. The amendments are effective from 15th November 2017.

Union Territory GST rate amendment expands textile categories, implementing GST Council input tax credit restriction decisions.
Amends the Union Territory GST rate notification to substitute the TABLE entries for Sl. No. 6A, specifying knotted netting and made-up nets of textile materials and particular fabric categories including corduroy and narrow woven fabrics, to give effect to GST Council decisions on restricting input tax credit; the amendment takes effect from the fifteenth day of November, 2017.

Raw cotton added to State tax schedule as supply linked to agriculturists and any registered person under Maharashtra GST.
Insertion of a new tariff entry adds raw cotton to the State Tax (Rate) schedule linked to supplies by agriculturists and to supplies to any registered person, amending the State Tax (Rate) notification and thereby updating the table of entries that specify persons and categories connected to that commodity.

Raw cotton entry added to state tax rate schedule, applying to supplies by agriculturists from the notified commencement date.
The notification inserts a new schedule entry classifying raw cotton and specifying agriculturist as the supplier class and registered person as the taxable person to whom the State tax rate schedule applies, effective from the notified commencement date.

GST notification amendment adds Raw Cotton entry, enabling agriculturist supplies to any registered recipient under state tax rules.
Amendment to the State GST rate notification inserts a new table entry adding Raw Cotton as a taxable item supplied by Agriculturist to any registered person, created as a distinct serial entry and made under the State GST legislative powers, effective from a specified date in November 2017.

Reverse charge on raw cotton: supplies by agriculturists now taxable in the hands of registered person recipients under GST provision.
Adds raw cotton to the State GST reverse charge schedule, making supplies of raw cotton by agriculturists taxable in the hands of any registered person as recipient; effected by notification amending the earlier State Tax (Rate) table and coming into force on the notified commencement date.

Reverse charge on raw cotton: liability shifts to registered recipients when supplied by agriculturists under amended GST notification.
Amends Notification No. 04/2017 to insert raw cotton (HSN 5201) into the notification table so that where the supplier is an agriculturist and the recipient is any registered person, the supply falls under the reverse charge mechanism. The amendment implements the GST Council decision and takes effect from the fifteenth day of November, 2017.

Reverse charge mechanism on raw cotton: registered recipients to discharge GST when supplied by agriculturists under UTGST rules.
Inserts a new UTGST rate table entry for raw cotton (5201) establishing a reverse charge where the supplier is an Agriculturist and the GST liability falls on Any registered person, thereby shifting tax responsibility to the registered recipient under the Union Territory GST rate notification.

Reverse charge on raw cotton established, placing tax liability on the registered recipient for supplies from agriculturists.
Notification No. 43/2017-Central Tax (Rate) inserts Sl. No. 4A for HS 5201 (raw cotton) into the CGST rate Table, designating the supplier class as Agriculturist and the recipient class as Any registered person, thereby implementing the reverse charge mechanism; the amendment takes effect from the fifteenth day of November, 2017.

IGST rate amendment revises tariff schedules, branding conditions and HS entries to redefine taxable goods scope.
Amendment to the IGST rate notification revises Schedules I-V to substitute, insert and omit specific tariff entries, refine commodity descriptions, introduce new HS headings and serial numbers, and impose a recurring condition that concessional entries apply only to goods "put up in unit container" bearing a registered brand name or a brand with an actionable/enforceable right, as clarified in the substituted definition of registered brand name.

Classification of goods updated under state GST notification; brand-based conditions and exemptions amended effective mid-November.
The notification amends the Maharashtra State Tax (Rate) Schedule by substituting, omitting and inserting tariff entries to distinguish goods fresh or chilled from goods other than fresh or chilled, and conditions the latter's treatment on brand-related criteria: (a) bearing a registered brand name or (b) bearing a brand name with an actionable or enforceable legal right, subject to conditions in ANNEXURE I; it also amends the definition of registered brand name to include registrations under national and foreign laws.