GST exemption expansion: Goa adds specific event and supply exemptions and adjusts registration threshold eligibility.
The notification amends the Goa GST rate schedule by replacing fixed turnover thresholds with a reference to the amount that qualifies for exemption under the Goa GST Act, inserts nil-rate entries for FIFA U-17 Women's World Cup-related services (subject to sport ministry certification) and for admission rights to those events, adds nil-rate treatment for storage or warehousing of specified agricultural and raw commodities, recognizes nil-rate life insurance services provided by Central Armed Police Forces Group Insurance Funds, inserts an additional insurance exemption entry, and updates certain year references; effective from 1 October 2019.

GST rate and classification changes redefine tax treatment for hotel, restaurant and catering services under revised definitions and credit conditions.
The Goa GST notification revises the rate table and service classifications effective 1 October 2019, prescribing differentiated central tax treatments and input tax credit conditions for hotel accommodation by value bands, restaurant services, Indian Railways food supplies, outdoor catering and related composite supplies; it inserts new definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and restructures schedule entries including job work and leasing/rental descriptions to align taxable categories with the amended rates and conditions.

Exemption for State GST on goods supplied to FAO projects subject to a Deputy Secretary certification requirement.
Exemption from the whole of State Tax is provided for goods supplied to FAO for execution of the specified projects, subject to certification by an officer not below Deputy Secretary, confirming the quantity and description of the goods and that they are intended for use in executing the listed projects.

GST classification change adds aerated water under tariff code, amending notification and effective from October first.
Amendment to a Goa GST notification inserts a new annexure entry classifying aerated water as a taxable commodity under the Goa Goods and Services Tax Act, 2017, by adding the specified Sl. No. after the existing Sl. No. 2; the amendment amends the prior notification and takes effect from the first day of October.

Tariff classification change expands 'gold' references to include silver and platinum and redefines 'Chapter' for GST application.
The notification substitutes "gold" with "gold, silver or platinum"; replaces the reference to "heading 7108" with "Chapter 71"; and substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The amendments are made under section 11(1) of the Goa Goods and Services Tax Act, 2017 and take effect from the first day of October, 2019.

Tax option for non-serviceable hydrocarbon goods: recipient may pay a reduced GST rate subject to DGH certificate.
The amendment inserts petroleum and coal bed methane operations under HELP or OALP into the notification and permits the recipient or transferee, at their option, to pay tax at a reduced rate on 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 to the jurisdictional tax officer confirming the goods are non-serviceable and mutilated before disposal.

GST schedule amendment adds dried tamarind and leaf based plates/cups; entries effective from 1 October 2019.
The Goa Government amends its GST tariff notification under section 11 to insert two Schedule entries: serial "57A" adding "0813 Tamarind dried" and serial "114C" adding "46 Plates and cups made up of all kinds of leaves/flowers/bark." The amendment, made on the Council's recommendation and issued by the Department of Finance, takes effect on 1 October 2019.

GST rate amendments adjust Goa schedule classifications and revise tariff entries for specific goods under state GST.
The notification amends Goa GST schedule entries by substituting, omitting and inserting tariff descriptions to change classification and applicable rates for specified goods. Key operative modifications include adding a marine fuel description, creating a tariff entry for wet grinders, grouping railway rolling stock and parts under new entries, inserting polymer bags and sacks, redefining caffeinated beverages and plastic closure exclusions, and revising precious and semiprecious stone descriptions in a low-rate schedule. These administrative schedule adjustments take effect from the stated commencement date.

Commencement of Amendment Rules: specified GST amendment rules appointed to commence earlier than notification's effective date.
Commencement of specified provisions of the Goa Goods and Services Tax (Fourth Amendment) Rules, 2019 is effected by executive appointment: the Government designates an operative date for rules 10, 11, 12 and 26 of the Fourth Amendment Rules, while separately stating the effective date of the notification itself; the instrument is issued in the name of the Governor by the State finance department.

Tariff classification update: Aerated water added to the taxable schedule under Goa GST, effective from notified date.
Amendment inserts the tariff entry "2202 10 10 Aerated Water" into the notification table under the Goa Goods and Services Tax Act, 2017, adding it after Sl. No. 2; the Government, acting under the proviso to sub-section (1) of section 10 and on the Council's recommendation, declares the insertion effective from the notified commencement date.

GST exclusion for alcoholic liquor licence fees: licence and application fees are not treated as taxable supply under GST law.
The State notifies that the service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee, shall be treated neither as a supply of goods nor a supply of service, implementing the GST Council recommendation that such licence and application fees for alcoholic liquor for human consumption are not subject to GST.

Service by grant of alcoholic liquor licence treated as neither supply of goods nor supply of service under GST.
The notification provides that service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee, when undertaken by the State Government as a public authority, shall be treated neither as a supply of goods nor as a supply of service, implementing the GST Council recommendation that licence and application fees for alcoholic liquor for human consumption are not leviable to GST.

Treatment of liquor licence fees under GST: licence grant not treated as supply and exempt from tax.
The Tripura State Government notifies that the grant of alcoholic liquor licence, against consideration in the form of licence fee or application fee or by whatever name called, shall be treated neither as a supply of goods nor a supply of service under section 7(2) of the Tripura GST Act, and that no GST shall be leviable on such licence fees and application fees payable for alcoholic liquor for human consumption.

GST classification of cement clarified by amending the state-rate entry, changing rate applicability from October first.
Substitutes the Table entry at serial number 2 of Notification No.7/2019-State Tax (Rate) with the entry specifying cement falling in chapter heading 2523 of the First Schedule to the Customs Tariff Act, 1975, clarifying the commodity classification for Tripura SGST; effective 1 October 2019.

GST classification change: cement reclassified under the customs chapter heading for cement, altering applicable state tax rate from October.
The notification amends the state GST rate schedule by substituting the entry at serial number 2 to read: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975." The amendment is made under sub section (4) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017, thereby altering the commodity description in Notification No. 7/2019-State Tax (Rate); it is effective from 1 October 2019.

GST rate amendment: Cement classified under chapter heading 2523, substituting the tax schedule entry and taking effect immediately.
The state GST rate notification substitutes the entry at serial number 2 to read: cement falling in chapter heading 2523 of the Customs Tariff Act, 1975, replacing the earlier wording in the principal notification and taking effect from 1 October 2019 under the state's authority to notify GST rates and classifications.

Exclusion of development rights: amendment excludes application of the rate notification to development rights supplied after the effective cutoff.
The amendment inserts an explanation that the relevant State Tax (Rate) notification shall not apply to supplies of development rights made on or after 1st April 2019, and records that the amendment is promulgated under section 148 of the Maharashtra Goods and Services Tax Act, 2017, taking effect from 1st October 2019.

Development rights exclusion clarified: the tax notification no longer applies to development rights supplied after commencement.
The amendment inserts an Explanation excluding development rights from the principal State Tax (Rate) notification, stating the notification shall not apply with respect to development rights supplied on or after 1st April, 2019; the amendment is made under the Himachal Pradesh Goods and Services Tax Act, 2017 and is to come into force on 1st October, 2019.

Development rights exclusion: state GST rate notification amended to exclude development rights supplied after the specified cutoff date.
Amendment excludes development rights from the operation of the state GST rate notification by inserting an explanation that the notification shall not apply to supplies of development rights made on or after the specified subsequent date, thereby creating a temporal carve out for the supply treatment of development rights while leaving the principal notification otherwise intact.

Copyright transfer taxation: authors may opt to pay central tax under forward charge, with prescribed registration and invoice declarations.
The notification amends the State GST rate table to: substitute the entry for services by music composers, photographers and artists to music companies; insert an entry making supplies by authors of original literary works to publishers taxable while permitting authors to exercise an option to pay tax under forward charge subject to GST registration and filing of prescribed declarations (including an invoice declaration), with the option binding for one year; and insert entries taxing rental of motor vehicles to body corporates and securities lending under the SEBI Scheme. Two annexed declaration forms are prescribed.