Development rights exclusion: amendment excludes application to development rights supplied on or after the specified date, effective thereafter.
An Explanation is inserted into the prior notification stating that the notification shall not apply to development rights supplied on or after 1st April, 2019; the amendment is issued under powers vested by the GST Act and is effective from 1st October, 2019.

Author option for forward-charge state tax on literary copyright transfers to publisher, subject to registration and one-year lock-in.
Amendment substitutes the copyright-related entry for music-related services and inserts entry 9A covering supply of copyright in original literary works by an author to a publisher, permitting an author to opt to pay state tax under forward charge by registering and filing Annexure I and making the Annexure II invoice declaration, subject to one-year irrevocability and compliance with GST obligations; it also inserts entries for renting of motor vehicles to a body corporate and lending of securities under SEBI's Scheme. Effective 1 October 2019.

GST exemption scope expanded to add event-related services, agricultural storage and CAPF group insurance under state law.
The notification amends the state GST exemption schedule by aligning registration-exemption threshold wording with central and state GST exemption eligibility, inserting exemptions for FIFA U-17 Women's World Cup related services and admission rights (subject to sports ministry certification), exempting storage/warehousing of specified agricultural and raw produce, exempting CAPF Group Insurance life insurance services, and making minor textual and temporal substitutions; effective from 1st October, 2019.

GST classification for hospitality and catering services clarified; differential rates and 'specified premises' definition introduced.
The notification amends GST classification and tax treatment for hospitality and allied services by distinguishing hotel accommodation, restaurant service, rail catering, outdoor catering, composite venue rental with catering and other accommodation/food and beverage services with specified central tax rates and conditions limiting input tax credit. It subdivides job work services (including diamonds and bus body building) with distinct rates, inserts and revises service descriptions across the schedule, and adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to determine scope and applicability.

GST exemption for goods supplied to FAO allowed where ministry certification verifies quantity, description and project use.
Exemption from the whole of the State Tax is provided for goods supplied to the Food and Agriculture Organization for execution of specified projects, conditional on certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare verifying the quantity and description of goods and that they are intended for use in the listed projects and recommending the exemption.

GST tariff amendment adds Aerated Water to the Annexure under state GST, altering classification effective October first.
The State Government, exercising powers under sections 9, 11 and 16 of the Nagaland GST Act and on Council recommendation, inserts Sl. No. "2A" into the Annexure of Notification F.NO.FIN/REV-3/GST/1/08 (Pt I) (Vol.1) /78 (7 March 2019), adding commodity code 2202 10 10 described as Aerated Water; the insertion takes effect from 1 October 2019.

Classification change: GST notification expands metal scope to gold silver platinum and reclassifies the tariff heading.
The notification amends the earlier state GST notification by substituting "gold" with "gold/silver/platinum", replacing the reference to a specific tariff heading with "Chapter 71", and substituting clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment takes effect from the notified commencement date.

Tax treatment for disposed non-serviceable hydrocarbon goods: option to pay concessional tax on production of authorised mutilation certificate.
The notification now expressly covers petroleum operations and coal bed methane operations under HELP or OALP. It allows the recipient or transferee, where supplied goods are disposed of in non-serviceable form after mutilation, to elect to pay tax at a concessional rate on transaction value if they furnish a certificate from a duly authorised officer of the Directorate General of Hydro Carbons to the relevant Deputy or Assistant Commissioner of Central or State Tax confirming the goods are non-serviceable and mutilated.

GST schedule amendment: addition of tamarind (dried) and leaf based plates and cups, effective thereafter.
The notification amends the Schedule by inserting entries for tamarind, dried and for plates and cups made of leaves/flowers/bark as distinct tariff items, enacted under sub section (1) of section 11 of the State Goods and Services Tax Act and effective from the date specified in the notification.

GST rate amendments: notification revises taxable goods lists, adds and omits schedule entries, and fixes effective date.
The notification revises State GST schedules by substituting, inserting and omitting specified serial entries to reclassify and clarify the taxable treatment of particular goods (including marine fuel, caffeinated beverages, certain closures, motor vehicles for persons with orthopedic disability, wet grinders, woven/non woven packing bags, precious and synthetic stones, and railway rolling stock), and prescribes the operative commencement date for these schedule amendments as enacted under the statute's empowering provisions.

Composition scheme exclusion: aerated water manufacturers removed from eligibility under a GST notification amendment effective upon commencement.
The State Government amends a prior notification to exclude aerated water manufacturers from the composition scheme by inserting tariff entry 2202 10 10 (Aerated Water) into the notification's table, thereby removing those supplies from composition eligibility; the amendment is made under the proviso to the composition provision of the Nagaland Goods and Services Tax Act and takes effect from the notification's commencement date.

Director KYC deadline: KYC form or web filing required to regularise director records by prescribed date.
The Companies (Appointment and Qualification of Directors) Fourth Amendment Rules, 2019 insert a Note in Rule 12A requiring individuals to submit director KYC for the financial year ending 31st March 2019 by filing e-form DIR-3 KYC or web form DIR-3 KYC-WEB by the prescribed deadline; the amendment takes effect on publication in the Official Gazette.

Tax notification amendment: cement reclassified for GST purposes under customs tariff schedule, effective from October first.
The State Finance Department amends its GST notification by substituting the table entry for serial number 2 to specify cement as falling within the chapter heading listed in the first schedule to the Customs Tariff Act, thereby revising the tariff classification language; the amendment is effective from the first day of October, 2019.

Exclusion of development rights: amended notification excludes its application to development rights supplied after the cut off, effective October.
The State Government amends a prior departmental notification to insert an Explanation excluding development rights from the notification's application where such rights are supplied on or after 1st April, 2019, and states that the amendment comes into force from the 1st day of October, 2019.

GST exemption scope updated to link registration threshold to statutory eligibility and insert event and sector-specific exemptions.
Amendment revises Rajasthan GST exemption entries by replacing fixed monetary registration thresholds with a reference to eligibility for exemption under the Rajasthan Goods and Services Tax Act, 2017, updates two date references to 2020, and inserts new Nil-rated exempt entries for FIFA U-17 Women's World Cup 2020 related services (subject to certification), event admission rights, specified agricultural storage/warehousing services, Central Armed Police Forces group life insurance services, and adds a Bangla Shasya Bima reference; effective 1 October 2019.

Hospitality service taxation updated: classifications and conditional state tax treatment tied to input tax credit rules.
Amendments substitute and insert tariff table entries and definitions to classify and fix mandatory state tax rates for supplies such as hotel accommodation, restaurant service, outdoor catering and related composite supplies, and condition certain entries on non-availability of input tax credit for goods and services used in supplying those services.

Addition of aerated water tariff entry under state GST notification alters goods classification and applicable GST application.
The State Government, under the proviso to subsection (1) of section 10 of the Rajasthan GST Act, amends Notification F.12(56)FD/Tax/2017-Pt-II-167 to insert after SI. No. 2 a new entry SI. No. 2A: "2202 10 10 - Aerated Water." The amendment is issued by Notification F.12(46)FD/Tax/2017-Pt-IV-66 and prescribes its commencement date.

GST exemption for FAO supplies conditioned on Deputy Secretary certification verifying quantity, description and intended project use.
The State exempts goods supplied to the Food and Agricultural Organisation of the United Nations for execution of two specified agricultural and environmental projects from the whole of the State tax, subject to certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare verifying quantity, description and that the goods are intended for use in executing those projects; the exemption commences on the stated effective date in October 2019.

GST amendment adds aerated water tariff classification under state schedule, altering tax schedule entries from the notified commencement.
Amendment to a Rajasthan GST notification inserts a new tariff entry for Aerated Water (HS heading 2202 10 10) into the Annexure after SI No. 2; the State Government, under sections 9, 11 and 16 of the Rajasthan Goods and Services Tax Act, 2017 and on the Council's recommendation, declares the amendment effective from the stated commencement date.

Tax classification amendment expands scope to include gold, silver and platinum under Chapter 71, altering tariff definitions.
The notification amends a prior Rajasthan GST notice by substituting "gold" with "gold, silver or platinum", replacing the reference to "heading 7108" with "Chapter 71", and redefining "Chapter" in the Explanation to mean the heading specified in the First Schedule to the Customs Tariff Act, 1975, with a specified commencement date.