GST tariff amendment adds aerated water classification, expanding taxable goods under state GST notification effective early October.
The State Government amends Notification No.10/2019-State Tax by inserting Sl. No. 2A, tariff classification 2202 10 10 with the description "Aerated Water," under the powers conferred by the proviso to subsection (1) of the Arunachal Pradesh Goods and Services Tax Act, 2017; the amendment is effected by Notification No. 29/2019 (State Tax) and shall come into force on the 1st day of October, 2019.

Classification of liquor licence grants as non-supply excludes state-charged licence fees from GST treatment.
Service by way of grant of alcoholic liquor licence by a State Government acting as a public authority is declared to be neither a supply of goods nor a supply of services for GST purposes, irrespective of the form of consideration such as licence fee or application fee, thereby excluding state-conducted licence-granting activities from taxable supply treatment.

Non-supply classification: grant of alcoholic liquor licence for consideration excluded from supply under GST law.
Notification specifies that the grant of alcoholic liquor licences by the State Government, when consideration is received as licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of service under the statutory provision empowering classification of State activities as non-supply.

Classification of liquor licence grant as non-taxable activity: licence and application fees excluded from GST.
The State Government's grant of alcoholic liquor licences, when acting as a public authority, is declared neither a supply of goods nor a supply of services; licence fees and application fees, by whatever name called, are excluded from GST in implementation of the GST Council's recommendation.

Grant of liquor licence not treated as supply under GST, excluding licence and application fees from taxable supplies.
The State Government notifies that the grant of alcoholic liquor licences for consideration-whether termed licence fee, application fee, or otherwise-shall be treated as neither a supply of goods nor a supply of service under the Chhattisgarh Goods and Services Tax framework, thus excluding licence-related receipts from supply characterization for GST purposes.

Grant of alcoholic liquor licence not a supply, excluded from classification as supply under state goods and services tax law.
The Government notifies that the service by way of grant of alcoholic liquor licence, provided for consideration as licence fee, application fee or by any other name, shall be treated neither as a supply of goods nor as a supply of service under the Karnataka Goods and Services Tax framework, effective from the 1st day of October, 2017.

Non-supply classification of liquor licence fees removes GST liability on licence and application fees for public authority grants.
The State Government notification treats service by way of grant of alcoholic liquor licence, charged as licence fee or application fee by State Governments acting as public authorities, as neither supply of goods nor supply of service, thereby removing such licence- and application-fee receipts from the scope of GST under the Sikkim GST Act, pursuant to the statutory power under section 7(2) and the GST Council recommendation.

Grant of alcoholic liquor licence not treated as supply for GST purposes; licence and application fees not taxable.
The Central Government notifies that the service by way of grant of alcoholic liquor licence, against consideration (licence fee, application fee or by any other name) provided by State Governments in their capacity as public authorities shall be treated neither as a supply of goods nor a supply of service, and that no GST is leviable on such licence or application fees payable for alcoholic liquor for human consumption; the notification is given retrospective effect subject to a no-refund condition for central tax collected.

Grant of liquor licence not a supply - licence and application fees excluded from GST when charged by the State.
Grant of alcoholic liquor licences by State Governments, where consideration is received as a licence fee or application fee by whatever name, is neither a supply of goods nor a supply of service for purposes of the Union Territory Goods and Services Tax Act read with the Central Goods and Services Tax Act; this implements the GST Council recommendation excluding licence and application fees for alcoholic liquor from GST when undertaken by the State as a public authority, and the notification has retrospective effect subject to a bar on refunds of tax already collected.

Reverse charge mechanism: Cement under chapter heading 2523 notified as subject to reverse charge under GST.
Amendment to the State notification substitutes the serial number 2 entry to notify cement falling in chapter heading 2523 of the Customs Tariff Act, 1975 as subject to the reverse charge mechanism under sub section (4) of section 9 of the Gujarat Goods and Services Tax Act, 2017, bringing the specified cement within the ambit of reverse charge for intra state GST pursuant to Notification No.24/2019 State Tax (Rate).

Reverse charge mechanism: amendment limits applicability to cement defined by Customs Tariff classification, altering recipient tax liability.
Amendment modifies the earlier notification by substituting the entry to confine reverse charge applicability to cement as identified by the Customs Tariff classification, thereby changing which supplies attract tax payable by the recipient under the reverse charge mechanism; the amendment is made under State GST powers and comes into force from the stated commencement date.

GST classification change: Cement reclassified under Customs Tariff chapter, altering state tax treatment from October.
The State Government amends Notification No. 07/2019 State Tax (Rate) by substituting the Table entry at serial number 2 with: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment, issued under the State GST Act on Council recommendation, clarifies cement's classification for state GST rate purposes and comes into force from the 1st day of October, 2019.

Tariff classification of cement redefined under Customs Tariff, altering state GST treatment effective in October.
Amendment revises the Table entry in the earlier state GST notification to specify that cement is to be treated as falling under the chapter heading for cement in the First Schedule to the Customs Tariff Act, 1975, effecting a substitution of the entry and aligning the state GST classification with the Customs Tariff chapter heading.

Cement classification under GST amended, specifying cement under Customs Tariff chapter for rate notification and implementation.
The State GST rate notification is amended to substitute the entry at serial number 2 with the description: cement falling in chapter heading 2523 in the First Schedule to the Customs Tariff Act, 1975, revising the classification for application of the state tax rate and taking effect from the 1st day of October, 2019.

GST rate amendment: cement under chapter heading 2523 specified for State tax, effective from October start.
The notification substitutes the entry for serial number 2 to read: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975)." The amendment is made under sub section (4) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 and comes into force from the first day of October, 2019.

GSTR-3B due date extension: July returns may be filed later electronically via the common portal under amended notification.
Amendment to Notification No. 22/2019 inserts a proviso allowing electronic submission of FORM GSTR-3B for July 2019 through the common portal by a later prescribed date, thereby revising the statutory filing deadline; the amendment is issued under the Telangana GST Act and Rules and specifies the notification's commencement date.

UTGST Rate amendment defines cement as goods under Customs Tariff Act chapter 2523, effective from 1 October 2019.
Substitutes the Table entry at serial number 2 in Notification No. 07/2019 (Union Territory Tax (Rate)) to state: "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 7 of the Union Territory Goods and Services Tax Act, 2017, and comes into force on 1 October 2019.

GST classification amendment: cement specified under Chapter 2523, replacing prior notification entry and coming into force.
Amendment substitutes the Table entry at serial number 2 in Notification No. 07/2019 to state that cement is the commodity falling in chapter heading 2523 of the first schedule to the Customs Tariff Act, 1975, effected under powers of sub section (4) of section 9 of the Central Goods and Services Tax Act, 2017, with the amendment coming into force on 1 October 2019.

Grant of alcoholic liquor licence not treated as supply under GST, excluding licence and application fees from tax.
Grant of alcoholic liquor licences by State Governments as public authorities is neither a supply of goods nor a supply of service under the GST Acts; licence fees and application fees for alcoholic liquor for human consumption are excluded from GST, and the notification is made retrospective while precluding refunds of integrated tax already collected.

Exclusion of development rights: notification inapplicable to supplies from 1 April 2019, amendment effective 1 October 2019.
The notification amends earlier rate notification No.132-F.T. by inserting an explanation that the notification shall not apply to development rights supplied on or after 1 April 2019, under the powers of section 148 of the West Bengal Goods and Services Tax Act, 2017; the amendment is to come into force from 1 October 2019.