Concessional GST for hydrocarbon projects extended; option to pay concession on mutilated non-serviceable goods with certification.
Concessional MGST rates are extended to petroleum and coal bed methane operations under HELP and OALP by inserting those activities in Notification No. 03/2017-State Tax (Rate). A proviso allows the recipient or transferee to elect to pay tax at the concessional rate on the transaction value when goods are disposed of in non-serviceable form after mutilation, provided the recipient or transferee produces a certificate from a duly authorised hydrocarbon officer confirming non-serviceability and prior mutilation to the appropriate tax officer.

Exemption of specified goods: dried tamarind and plates or cups made from leaves, flowers or bark exempted under state GST
Amendment inserts schedule entries into the Maharashtra State GST Notification to grant exemption to dried tamarind (commodity code 0813) and to plates and cups made of leaves, flowers or bark (commodity code 46), by adding serial numbers 57A and 114C to the Notification's Schedule, with the change effected through a Finance Department notification under the Maharashtra GST Act, 2017.

SGST schedule amendment: two commodity entries added to the state tax rate schedule, effective October.
Amendment to the SGST rate schedule inserts two new entries: dried tamarind (code 0813) and plates and cups made of leaves/flowers/bark, by way of insertion into the Schedule of Notification No.2/2017-State Tax (Rate); the changes take effect from 1 October 2019 under powers conferred by section 11(1) of the State GST Act.

State GST rate amendment adds tamarind dried and leaf based plates and cups to the notified schedule, effective Oct 1.
The state GST rate notification is amended to insert tamarind (dried) and plates and cups made of leaves/flowers/bark into the Schedule; the amendments are made under section 11(1) of the State GST Act, 2017 and take effect on 1 October 2019.

GST rate amendments: classification and rate changes for specified goods, inserting, omitting and substituting schedule entries.
Amendments to the State GST rate schedules insert, substitute and omit specified tariff entries and descriptions across multiple rate bands, reclassifying goods such as marine fuel, wet grinders, polymer packing sacks, railway rolling stock and caffeinated beverages, while refining accessory and precious-stone descriptions; several serial entries are removed and certain goods are subject to revised rate applicability with administrative certification conditions for specific vehicle entries.

GST rate amendments reclassify goods and alter taxable coverage, changing schedule entries and applicable tax categories.
Amendments reclassify and adjust taxable entries across multiple Himachal Pradesh GST rate Schedules by substituting, inserting and omitting tariff lines and descriptions-adding items such as marine fuel and caffeinated beverages, revising woven bag and rolling-stock classifications, modifying gemstone descriptions, and clarifying motor vehicle classification for persons with orthopedic physical disability-thereby changing coverage and applicable percentage rates. The notification is effective from 1st October 2019 and further amends the principal State Tax (Rate) notification.

GST rate amendments specify product-specific tax rates and revised schedule entries, altering taxable classifications and coverage.
The State GST rate schedule is amended to reclassify specified goods and specify applicable MGST rates by omitting, substituting, and inserting schedule entries across multiple rate bands; notable changes include insertion of caffeinated beverages and wet grinders, classification of marine fuel, addition of railway rolling-stock headings into the six percent schedule, modification of motor vehicle entries for disability use, and revision of precious and semi-precious stone descriptions. The notification amends the principal rate notification and takes effect on the stated operative date.

Change of prescribed date: substitution of '10th' with '20th' in notification, effective retrospectively under Punjab GST law
Executive amendment substitutes every occurrence of "10th" with "20th" in the earlier Punjab GST notification: specifically in the Table at serial number 3 (items (ie) and (if)) and at both places in Annexure IV. The change is made under the Punjab Goods and Services Tax Act by executive order and is declared to be deemed to have come into force on 10 May 2019.

GST amendment: insertion of aerated water tariff entry under Bihar GST notification, effective from October.
Amendment inserts a new tariff table entry specifying the commodity description "Aerated Water" into the Commercial Taxes Department notification of 7 March 2019, thereby altering the notified schedule of items. The change is made under the proviso to the sub section (1) power in the State GST statute, issued on the recommendations of the Council and promulgated by the Commissioner State Tax cum Secretary under the Governor's authority, and includes an operative commencement date for the new entry.

Classification of liquor licence fees as outside GST: State grant of licences treated as not a taxable supply.
Notification excludes from GST the activity of the State in granting liquor licences where consideration is received as a licence fee, application fee, or by any other name, and treats such receipts neither as a supply of goods nor a supply of service under the State GST statute.

GST classification change: Cement entry substituted in state tax rate notification, amendment effective from early October.
The state tax rate notification amends the Table by substituting the entry at serial number 2 in column (2) with: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment is made under the power of sub-section (4) of section 9 of the Bihar Goods and Services Tax Act, 2017 and takes effect from the first day of October, 2019, thereby altering the commodity description in the State Tax (Rate) notification.

Supply of development rights excluded from specified State tax notification, effect begins from notified later date.
The notification inserts an explanation after paragraph 1 of Notification No. 4/2018 State Tax (Rate) specifying that the notification does not apply where development rights are supplied on or after the stated cutoff; the amendment thereby excludes such supplies from the earlier notification's tax treatment and takes effect from the Governor's notified commencement date.

Forward charge option for authors allows payment of tax on copyright transfers to publishers, subject to registration and invoice declaration.
The notification inserts an entry making supply by an author of literary copyright to a publisher taxable, while permitting the author to exercise a forward charge option to pay state tax if registered and having filed the prescribed declaration with the jurisdictional Commissioner (Annexure I) and made the prescribed invoice declaration (Annexure II); the option is subject to a lock-in period. The notification also adds taxable entries for renting motor vehicles to body corporates and for securities lending services under the SEBI Scheme, identifying the relevant supplier and recipient classes.

GST exemption scope widened: FIFA event related services and selected warehousing and insurance services made nil rated under GST.
Amendments to the Bihar SGST rate notification replace a fixed monetary registration threshold with wording tying eligibility to exemption from registration under the Bihar GST Act; insert nil-rate entries for services related to FIFA U-17 Women's World Cup 2020 (subject to certification by Director (Sports)), admission-rights services for that event, specified storage or warehousing of listed agricultural and raw products, and life insurance under Central Armed Police Forces Group Insurance Schemes; update a wording insertion of "or equal to" and substitute certain year references from 2019 to 2020. The notification is effective 1 October 2019.

GST rate changes for hospitality and catering services impose reduced rates subject to restricted input tax credit availability.
The amendment reclassifies hospitality and catering services with differentiated state tax rates: it prescribes a rate band for hotel accommodation, reduced rates for restaurant services, Indian Railways catering, outdoor catering and certain composite supplies, and makes those reduced rates conditional on non availment of input tax credit on goods and services used in supplying the service; it also adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to govern rate application.

Exemption for FAO project supplies from state GST where authorised ministry officer certifies quantity and intended project use.
All goods supplied to the Food and Agricultural Organisation of the United Nations (FAO) for execution of the listed projects are exempt from whole of State Tax under section 9, subject to certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare that specifies the quantity and description of the goods and confirms their intended use in execution of the projects; the exemption covers projects on nutrition-sensitive agriculture and the Green Ag biodiversity and forest landscape conservation initiative and takes effect from 1 October 2019.

GST rate amendment inserts aerated water tariff classification, changing state tax treatment effective from the notified date.
The notification amends the Annexure of the earlier State GST rate notification by inserting a new Sl. No. "2A" specifying tariff classification 2202 10 10 described as "Aerated Water", thereby adding aerated water to the schedule of goods subject to State GST rates; the amendment takes effect on the first day of October, 2019.

GST notification amendment broadens metal scope to include silver and platinum and reclassifies tariff heading.
The state GST rate notification is amended to substitute "gold" with "gold, silver or platinum", to replace the reference "heading 7108" with "Chapter 71", and to substitute clause (d) of the Explanation defining "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendments take effect from 1 October 2019.

Tax treatment for non-serviceable goods: option to pay notified tax rate upon certified mutilation, subject to documentary proof.
Amendment inserts petroleum operations and coal bed methane operations under HELP or OALP into the notification's eligible operations list, and adds a proviso allowing the recipient or transferee, at their option, to pay tax at the notified rate on transaction value where goods are disposed of in non-serviceable form after mutilation, provided a certificate from a duly authorised hydrocarbons officer confirming non-serviceability and prior mutilation is produced before the proper tax officer having jurisdiction over the supplier. The amendment is effective 1 October 2019.

GST rate notification amendment adds tamarind (dried) and leaf-based plates and cups to the taxable Schedule.
Amendment to the State GST rate Schedule inserts new entries for tamarind (dried) and plates and cups made of leaves, flowers or bark, effected by the Governor on the Council's recommendation as a further amendment to Notification No. 02/2017-State Tax (Rate); the notification sets an explicit commencement date and is issued by the Commissioner State Tax-cum-Secretary.