GST rate schedule amendments: reclassification and conditional branding rules change taxable treatment and introduce new tariff entries.
The Government of Goa issued comprehensive amendments to its GST rate notification amending Schedules I-V by substituting, inserting and omitting numerous tariff entries; imposing a unit-container plus branded name condition (subject to ANNEXURE) for specified goods; introducing new entries (including fly ash, aircraft components, e-waste and permanent IP transfers); and redefining certain product classifications to refine taxable treatment.

Exemption from APR filing curtailed where JV/WOS is in FATF observed or enhanced due diligence jurisdictions under RBI prescription.
The amendment to Regulation 15 requires Statutory Auditors of the Indian party to certify that the host country does not mandate auditing of the JV/WOS and that APR figures are taken from unaudited overseas accounts. It removes availability of the exemption from filing the APR based on unaudited balance sheets for JV/WOS in FATF-observed jurisdictions, those recommended for enhanced due diligence by FATF, or any other jurisdictions prescribed by the Reserve Bank.

GST exemption for admission to protected monuments clarified and inserted into the state notification, affecting admission services.
The State GST notification amends its schedule by substituting the entry for Fair Price Shop services under the Public Distribution System to cover sales to government entities for commission or margin, omitting a prior serial entry, and inserting a new entry granting exemption for services by way of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act or equivalent state laws; the amendment is effective from the stated November 2017 date.

Taxation of restaurant and accommodation services: specified food and beverage supplies attract State tax without input tax credit.
The notification amends S.R.O. No. 305/2017 to reclassify certain supplies as composite supply of works contract, revise entries governing supply of food and beverages by restaurants and similar establishments-distinguishing supplies by location and declared tariff-and provide that specified food and beverage supplies shall attract State tax at a stated rate without input tax credit where input tax credit has been taken. It also omits one item, substitutes a clarified accommodation and food-and-beverage services entry, and inserts manufacture of handicraft goods as a specified activity. The amendments take effect from 15th November, 2017.

Concessional GST rate for research supplies reduces state tax where certified research use and institutional approvals are produced.
Notification grants a concessional State GST treatment by exempting state tax above a specified concessional rate on defined scientific goods supplied to enumerated research institutions, conditional on production at the time of supply of specified certificates from designated government officers or the head of the institution confirming research use, and on additional approvals for live animals; certain recipients face a restriction on transfer or sale of goods for a set period.

Blocking Input Tax Credit refunds for specified textile and fishing goods under Odisha GST notification, effective mid-November.
The notification amends a prior Odisha GST notification to block refund of Input Tax Credit for specified goods by substituting table entries to list knotted netting and made-up nets, corduroy fabrics, and narrow woven fabrics (including bolducs), issued under the proviso to sub-section (3) of Section 54 of the Odisha GST Act, with effect from the fifteenth day of November, 2017.

Reverse charge on raw cotton under OGST Act: registered recipients now bear GST liability for agriculturist supplies.
Reverse charge obligation imposed on supply of raw cotton by agriculturists, shifting GST payment responsibility to the registered recipient via insertion of a new table entry in the State notification to include cotton within the reverse charge regime under the State's GST powers.

GST exemption amendments expand and revise exempt goods categories and redefine 'registered brand name' criteria for applicability.
Amendment revises the Schedule of GST-exempt goods by substituting, inserting and omitting serial entries, distinguishing "fresh or chilled" goods from "other than fresh or chilled," excluding goods in unit containers from exemptions in specified cases, and conditioning exemptions for certain non-fresh goods on either (a) bearing a registered brand name or (b) bearing a brand name with an actionable claim, subject to ANNEXURE I. The Explanation redefines "registered brand name" to include brands registered on or after 15th May, 2017 under specified laws.

GST tariff amendment: reclassification and branded packaged goods conditional treatment, plus IP transfer taxable entries.
This notification amends the State GST tariff by substituting, omitting and inserting numerous tariff entries across Schedules I-V to reclassify goods, adjust rate applicability, and introduce conditional treatment for goods "put up in unit container" bearing a registered brand name or a brand with an actionable legal right, and by recognizing permanent transfers of intellectual property rights as distinct taxable entries; it also revises the explanatory definition of "registered brand name."

Exemption for admission to protected monuments clarified as Nil-rate service under GST, with related Public Distribution System service adjustments.
Amendment revises the exemption table: substitutes the Fair Price Shop service description to cover sales under the Public Distribution System for commission or margin; omits the prior serial 11B; and inserts serial 79A under Heading 9996 to exempt services of admission to protected monuments declared under the Ancient Monuments and Archaeological Sites and Remains Act and corresponding State Acts, showing a Nil rate.

Restaurant and accommodation supply tax treatment clarified, imposing State tax without input credit for specified food and lodging supplies.
The notification revises taxable service descriptions by substituting certain supplies as composite supply of works contract, and restructures entries for supplies of food and drink by restaurants, eating joints, messes and canteens-distinguishing those located in specified lodging premises and clarifying that where input tax credit on goods and services used in supplying the service has not been taken such supplies attract the stated State tax. It defines "declared tariff" to include amenities charges and inserts manufacture of handicraft goods into an exempt/classified category.

Concessional GST rate for research supplies allowed where institutions produce specified certificates and comply with use and transfer conditions.
Notification limits West Bengal GST on specified scientific and research-related goods supplied to eligible research institutions and government laboratories to an amount not exceeding 2.5 per cent. of value, exempting the remainder when conditions are met. Eligibility requires institutional classifications and certificates from the head and, in some cases, a Deputy Secretary; live animal supplies require an additional no objection certificate from the relevant animal ethics Committee. Registered research institutions must retain goods for a prescribed non-transfer period post-installation.

Block refund of input tax credit: specified textile goods added to exclusion list, refund claims barred from mid-November.
The notification amends an earlier State Tax (Rate) notification by substituting serial entries to list specified textile goods-knotted netting and made-up nets, corduroy fabrics, and certain narrow woven fabrics-and thereby blocks refund of input tax credit on those goods; the substitution takes effect from mid-November 2017 under Notification No.2022-F.T.

Reverse charge on raw cotton shifts tax liability to registered recipients under section 9(3), effective upon notification.
Amendment inserts a reverse charge entry for raw cotton (tariff heading 5201), designating agriculturists as suppliers and any registered person as the recipient liable to pay tax, thereby shifting tax payment responsibility to the registered recipient under the West Bengal GST reverse charge framework and creating an immediate compliance obligation upon notification.

GST exemption scope narrowed for specified goods based on packaging and registered brand-name conditions, with annexure-based conditions applying.
Amendment revises the Schedule of State GST exemptions by substituting, omitting and inserting serial entries to distinguish fresh or chilled goods from goods other than fresh or chilled, and by excluding goods "put up in unit container" that either bear a registered brand name or a brand name with an actionable legal claim, subject to conditions in ANNEXURE I; it also amends the definition of "registered brand name" to include registrations on or after 15th May 2017 under specified laws, and adds and removes specified tariff lines, effective 15th November 2017.

GST rates for packaged branded goods revised, imposing unit-container and registered brand-name conditions for concessional rates.
Amends Notification No.1125-F.T. to revise GST schedules by substituting, inserting and omitting multiple tariff entries across Schedules I-V and to make concessional rates conditional on goods being put up in unit container and bearing a registered brand name or a brand carrying an actionable/enforceable right, subject to ANNEXURE conditions; also expands the definition of registered brand name to include registrations under trademarks, copyright or foreign law.

Registered brand name criteria expanded; GST tariff schedules amended to reclassify goods and adjust applicable rates.
Amendment revises multiple GST tariff schedule entries by substituting, inserting and omitting HS headings and descriptions to reclassify goods and adjust applicable rates; it establishes that unit-packed goods bearing a registered brand name or a brand with an enforceable actionable right fall under specified entries subject to annexure conditions, adds new tariff lines including e-waste, fly ash and IP transfers, and clarifies that a "registered brand name" includes registrations under domestic trademark and copyright laws or foreign laws.

Concessional SGST rate for scientific supplies to eligible research institutions contingent on prescribed certification and use restrictions.
The notification limits State GST liability on specified scientific and technical goods supplied to eligible publicly funded research institutions, government departments/laboratories, research institutions and regional cancer centres to an amount calculated at the rate of 2.5 percent, subject to supplier receipt of prescribed certificates (from a Deputy Secretary where applicable and the Head of institution certifying research use) and, for live animals, an additional no-objection certificate from the Committee for Control and Supervision of Experiments on Animals; prototypes and a five-year non-transfer restriction also apply.

Exemption for admission to protected monuments classified as Nil-rated service and schedule entries amended under GST.
The notification substitutes the description of services at serial 11A to specify Fair Price Shops' sales under the Public Distribution System for commission or margin, omits serial 11B, and inserts serial 79A under Heading 9996 to classify admission to declared protected monuments as a Nil-rated service; the amendments are effective from 15th November, 2017.

Restaurant supply classification: attracts state tax at nominal rate without input tax credit under amended Haryana GST rules.
The notification amends Notification No.46/ST-2 under the Haryana GST Act to: treat specified transactions as composite supply of works contract; reclassify restaurant and eating out supplies (defining "declared tariff"), impose State tax treatment on such supplies subject to the condition that input tax credit has not been taken, omit a prior item and substitute an item clarifying that certain accommodation, food and beverage services attract State tax without input tax credit; and insert "manufacture of handicraft goods" with a cross reference to Notification No.83/ST-2. Effective 15 November 2017.