Brand name classification expanded to include actionable rights, altering GST rate treatment for packaged goods and prescribing forfeiture procedure.
The notification amends the Delhi State GST rate schedules by expanding eligibility for lower rates to goods put up in unit containers that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, subject to Annexure conditions. It inserts, substitutes and omits numerous tariff entries across Schedules I-VI to reclassify specific goods and refines the Explanation of "brand name" and "registered brand name." The Annexure mandates an affidavit to the jurisdictional commissioner and indelible labeling when brand rights are voluntarily foregone.

Exemption for intra-state supply of heavy water and nuclear fuels: state tax waived for specified government-to-utility transfer.
Exemption relieves intra-state supply of heavy water and nuclear fuels falling in Chapter 28 of the Customs Tariff, when supplied by the Department of Atomic Energy to the Nuclear Power Corporation, from the whole of the State tax leviable under the Delhi Goods and Services Tax Act, enacted on the recommendation of the Council and effective from the stated commencement date.

GST exemption for right to admission to FIFA U-17 World Cup makes such event admission services nil-rated under notification.
Amendment inserts serial number 82 in the Table of Notification No. 12/2017 State Tax (Rate) to list services by way of right to admission to events organised under FIFA U-17 World Cup 2017 under Chapter 9996 with nil entries in the tax rate columns.

Extension of time for filing Form GST TRAN-1: deadline extended to 30 November 2017 under rule 120A.
The Commissioner, on the Council's recommendation and under rule 120A of the Jammu and Kashmir GST Rules read with the Act, extends the period for submitting the declaration in FORM GST TRAN-1 until 30th November, 2017, with the notification deemed effective from 29th October, 2017.

GST classification of construction services to government clarified, distinguishing public-purpose works from taxable general construction services.
The notification amends the State Tax (Rate) schedule to classify as item (vi) services to government by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of civil structures for predominantly non-commercial use, structures for educational, clinical or art/cultural establishments, and residential complexes predominantly for self-use or employee use as specified in Schedule III; and adds item (vii) to cover construction services other than those listed in items (i)-(vi).

Time extension for GST registration extends electronic filing deadline for registration applications under Jammu and Kashmir GST rules.
The Commissioner, exercising powers under the Jammu and Kashmir GST Rules and Act, extends the period for electronic submission of applications in FORM GST REG-26 until 31st December 2017; the extension is deemed to have effect from 28th October 2017.

Extension of time for intimation of stock details for composition levy option granted, altering the compliance deadline accordingly.
Extension of time for furnishing details of stock held immediately before opting for the composition levy in FORM GST CMP-03 is granted, superseding the earlier notification; the deadline is extended to 30th November, 2017 and the notification is effective from 28th October, 2017.

Notification amendment extends GST filing deadlines by substituting prior cut off dates with later dates under state SGST rules.
Amendment revises compliance cut off dates in Notification No. 11/2017 State Tax: in Sl. No. 1, column (5) "Upto 31st October, 2017" is substituted by "Upto 30th November, 2017" and "Upto 10th November, 2017" is substituted by "Upto 11th December, 2017", issued by the Commissioner under the Kerala Goods and Services Tax Act, 2017.

Exchange rate adjustment for Qatari Riyal changes applicable to customs valuation and import-export procedures under notification.
Amendment substitutes the Schedule I entry for Qatari Riyal in Notification No.103/2017-CUSTOMS (N.T.), prescribing revised rates of exchange for imported and exported goods and applying from 7th November, 2017 as the new serial No.12 entry.

Advance Ruling constituted under Section 96 of the GST Act; member appointments made and operative upon publication.
Constitution of an Authority for Advance Ruling under Section 96(1) of the Tripura State GST Act, 2017 is effected by notification, establishing the institutional mechanism for advance rulings. The notification names two appointed members and provides that the Authority comes into force from the date of its publication in the Official Gazette, limiting the instrument's operative content to constitution, membership, and commencement.

Deemed export refund evidence requirements: specify acknowledgements and recipient undertakings for supplier refund claims.
Notification prescribes that suppliers of deemed export supplies must produce either an acknowledgement by the jurisdictional tax officer of the Advance Authorisation/Export Promotion Capital Goods authorisation holder or a recipient signed tax invoice confirming receipt, together with recipient undertakings that no input tax credit has been availed and that the recipient will not claim the refund, as required evidence to support a supplier's refund claim under the APGST rules.

Deemed exports designation extends deemed-export status to specified supplies including advance authorisations, EPCG and EOUs.
The Andhra Pradesh GST notification declares specified supplies by registered persons as deemed exports, effective from the notification's commencement date, covering supplies against Advance Authorization, capital goods under Export Promotion Capital Goods authorization, supplies to Export Oriented Units, and supply of gold by certain banks or public sector undertakings; it defines Advance Authorization, Export Promotion Capital Goods Authorization, and Export Oriented Unit as per the Foreign Trade Policy.

Deemed export refund procedure clarified allowing recipients or suppliers to file claims and updated refund form fields for exports and SEZ supplies.
The rules amend refund procedure: rule 89(1) now allows refund applications for deemed exports to be filed by the recipient or, where the recipient does not take input tax credit and provides an undertaking, by the supplier; rule 96A(1)(a) permits the Chief Commissioner to allow extensions beyond three months; FORM GST RFD-01 Statements-2 and -4 are replaced to provide specific fields for refunds of exports of services with tax payment and for supplies to SEZ units/developers, including invoice, export documentation and debit/credit note adjustments.

Reduced SGST rate for food distributed to economically weaker sections; supplier must produce certificate confirming free distribution within time.
State GST rate set at 2.5% for intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a programme duly approved by the Central or State Government, effective 18 October 2017, subject to the supplier producing, within five months or such extended period as allowed by the jurisdictional Commissioner, a Deputy Secretary level certificate confirming free distribution.

Motor vehicle state tax reduction applies temporarily, subject to purchase and supplier conditions and limits on input tax credit.
A temporary concessional state tax rate of 65% of the otherwise applicable State tax is prescribed for intra State supplies of motor vehicles falling under specified tariff headings, subject to annexed conditions. Eligibility is limited to vehicles either purchased by the lessor and leased before the cut off or supplied by a registered supplier who purchased the vehicle before the cut off and did not avail input tax credit on related central excise, VAT or other taxes. The notification incorporates Customs Tariff First Schedule interpretative rules and contains a sunset clause.

Reverse charge on government supplies of used and scrap goods makes registered recipients liable for GST.
The amendment inserts a reverse charge entry covering used vehicles, seized and confiscated goods, old and used goods, waste and scrap where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person, with the notification declared effective from the stated retrospective commencement date.

GST rate amendments alter taxable classifications and insert new tariff entries, changing tax applicability on specified goods.
Amendments to the Andhra Pradesh GST notification, effective 13 October 2017, reclassify specified goods across the 2.5%, 6%, 9% and 14% schedules by inserting, substituting and omitting tariff entries; add product definitions (including e waste and certain medicaments); adjust branding and packaging rules for unit packaged ready to consume goods with an affidavit mechanism in the ANNEXURE for owners foregoing actionable claims; and make technical substitutions for fuels, waste materials, textile threads and specified parts to realign tax applicability.

Reverse charge liability for services by overseeing committee members now applies to Reserve Bank of India under state GST notification.
Amendment adds supplies of services by members of an Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India to the state GST reverse-charge table, thereby subjecting those supplies to reverse charge under the Andhra Pradesh GST Act, effective from 13 October 2017.

Late fee waiver for delayed GST returns relieves registered persons from section 47 penalties for specified months.
In exercise of powers under section 128 of the Puducherry GST Act, the Lieutenant Governor, on Council recommendation, waives the late fee chargeable under section 47 for all registered persons who failed to furnish FORM GSTR 3B for the specified months, thereby removing late fee liability for those filings.

Designation of Special Court: specific trial forum assigned exclusive jurisdiction for serious company offences, excluding certain districts.
The Central Government designates specified trial forums as Special Court under the Companies Act to provide speedy trials of serious company law offences; the designation concentrates jurisdiction in those courts while expressly excluding certain districts from their territorial competence.