GST exemption threshold aligned with central registration criteria; targeted zero-rate and exempt service entries added for event, storage, and insurance services.
The notification amends the State GST rate schedule by replacing fixed turnover thresholds with a reference to the amount qualifying for exemption under the Central GST Act, inserts zero-rated entries for services related to the FIFA U-17 Women's World Cup 2020 (subject to Ministry certification), adds zero-rate and exempt entries for specified storage, warehousing, and group life-insurance services, adjusts certain year references, and inserts an additional crop insurance entry; effective 1 October 2019.

GST exemption expanded to add nil-rated services for FIFA event, warehousing, group insurance, and admission rights.
The notification replaces fixed monetary registration-threshold wording with a reference to the amount that makes a person eligible for exemption from registration under the Chhattisgarh GST Act, and inserts nil-rated service entries for FIFA U-17 Women's World Cup-related services (subject to certification by the Director (Sports)), storage or warehousing of specified agricultural produce, life insurance under Central Armed Police Forces group schemes, and right to admission to FIFA U-17 Women's World Cup events; the amendments take effect from October first, 2019.

Registration exemption threshold aligned with central GST rules; specific service exemptions and FIFA event services added under Karnataka GST.
Amends the Karnataka GST schedule to replace monetary threshold language with reference to the amount qualifying for exemption from registration under the Central GST Act, updates year references, and inserts specific service entries for FIFA U-17 Women's World Cup events (including right of admission), storage and warehousing of specified agricultural and raw commodities, life insurance by Central Armed Police Forces Group Insurance Funds, and an additional insurance entry; effective 1 October 2019.

GST exemptions updated: registration threshold linked to exemption eligibility and new nil-rated services for FIFA youth women's World Cup.
Amendments replace fixed monetary exemption thresholds with a formulation tying exemption to exemption from registration under the State GST Act, 2017; advance certain reference years from 2019 to 2020; and add nil-rated entries for FIFA U-17 Women's World Cup services (subject to certification), admission rights to tournament events, specified storage and warehousing services for listed agricultural and raw commodities, and CAPF Group Insurance life insurance services. Changes include insertion of an additional insurance product name and wording adjustments to broaden qualifying language. Effective date: 1 October 2019.

Reverse charge mechanism extended to specified copyright transfers, vehicle renting to corporates and securities lending; author may opt forward charge.
Amendment to the IGST rate notification expands reverse charge coverage to specified copyright transfers by composers, photographers and artists to music companies, notifies supplies by authors of original literary works to publishers as reverse charge while allowing authors to opt into a forward-charge regime by registration and prescribed declaration on file and invoice, and adds reverse charge entries for renting motor vehicles to body corporates and lending of securities under the regulated securities lending scheme; forms and procedural declarations are prescribed and the amendment is made effective from the notification's commencement date.

GST exemptions expanded: specified sports, storage and insurance services now nil-rated under amended notification with aligned registration threshold.
The notification amends CGST Rate Notification No.12/2017 by replacing numeric turnover thresholds with wording tying eligibility to exemption from registration, inserting nil-rated exemptions for FIFA U-17 Women's World Cup 2020 services (including admission rights) subject to certification, exempting storage/warehousing of specified agricultural commodities, exempting CAPF Group Insurance Fund life insurance services to members, and updating certain wording and calendar references; amendments take effect from the operative date.

GST exemption extended for specified event services, warehousing and CAPF group insurance, subject to prescribed certification.
Amendment to the Union Territory Tax (Rate) notification replaces fixed monetary registration thresholds with a criterion tied to eligibility for exemption from registration under the Central Goods and Services Tax Act, 2017, inserts nil-rate exemptions for services related to FIFA U-17 Women's World Cup (subject to certification by Director (Sports)), adds nil-rated entries for warehousing services of specified agricultural commodities and for life insurance under Central Armed Police Forces Group Insurance Schemes, and updates certain temporal and textual entries; changes are effected by substitutions and insertions in the Table of Notification No.12/2017.

GST rate changes for hospitality and catering: reclassified services and limited input tax credit for certain restaurants and catering, effective October.
The notification amends the State GST rate schedule to reclassify and fix rates for hotel accommodation, restaurant service and outdoor catering, prescribes mandatory rates with a condition denying input tax credit for certain supplies made at non-specified premises, inserts multiple textual and item substitutions across serial entries including leasing, professional services, support services and job work (with distinct rates for diamonds and bus body building), adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises, and standardises annexure wording. The changes take effect from October 2019.

Tax classification for hospitality and catering services revised, altering GST treatment and input tax credit condition.
The notification amends the State Tax (Rate) schedule to reclassify hospitality and food services-distinguishing hotel accommodation (tiered by declared tariff), restaurant service, rail catering, outdoor catering, composite outdoor catering with premises rental, and other accommodation/food/beverage services-and prescribes state tax rates plus a mandatory condition that input tax credit on goods and services used in supplying certain services must not have been taken. It also adds and adjusts entries for leasing, vehicle hire, professional services relating to petroleum exploration, job work classifications, and revises Annexure wording; new definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises are inserted. Effective date: 1 October 2019.

GST rate classification: revised service rate structure for hotel, restaurant and catering services altering tax applicability and input credit conditions.
Substitutes and inserts multiple entries in the State GST rate Table to reclassify hotel accommodation, restaurant services, outdoor catering and composite supplies, prescribing distinct tax rates and making concessional rates conditional on non-availability of input tax credit for goods and services used in supply; also amends leasing and rental descriptions, adds professional/support service entries and job-work categories, inserts definitions including restaurant, outdoor catering, hotel accommodation, declared tariff and specified premises, and changes Annexure classification; effective 1 October 2019.

Classification of hospitality and catering services amended to prescribe differential GST treatment and credit conditions.
Amendment to the Karnataka GST notification revises classification and tax treatment of hospitality, catering and related services by substituting table and annexure entries to prescribe differential tax entries and conditional mandatory central tax rates tied to the non-availability of input tax credit, adds new job work and petroleum-related service entries with specified rates, modifies operator-related wording across vehicle and leasing services, and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

GST rates for hospitality services amended, redefining hotel, restaurant and outdoor catering classifications and conditions.
Amendment revises the Sikkim GST rate table and definitions to distinguish hotel accommodation, restaurant service, outdoor catering and composite supplies; prescribes mandatory central tax rates for specified items contingent on non-availability of input tax credit; adds and modifies entries for job work, leasing/rental services and professional services related to exploration and mining; and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to govern rate application.

GST rate changes for hospitality and catering services impose conditional rates and restrict input tax credit for specified supplies.
The notification amends the State GST rate schedule to create differentiated rate entries for hotel accommodation, restaurant service, outdoor catering and related food and beverage supplies, prescribing state-tax rates tied to conditions that input tax credit has not been taken for specified entries, defining declared tariff and specified premises for threshold-based treatment, and inserting additional service classifications and job work rate entries; changes to wording in the classification annexure and other textual amendments are included.

GST rates for accommodation and food services updated; specific lower rates apply where input tax credit has not been taken.
Amends the Union Territory Tax (Rate) notification to revise UTGST classifications and rates for hotel accommodation, restaurant service, outdoor catering and related composite supplies; prescribes a lower mandatory UTGST rate for certain restaurant, railway catering and outdoor catering services provided the supplier has not taken input tax credit on goods and services used in supplying those services; substitutes and inserts multiple rate schedule entries and adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

Taxation of hospitality services: revised CGST rates and no-input-tax-credit conditions for hotels, restaurants and catering.
Amendment revises Notification No.11/2017-Central Tax (Rate) to specify differentiated CGST rates for hotel accommodation, restaurant services, Indian Railways food supply, outdoor catering and related composite supplies, introducing mandatory no-input-tax-credit conditions for certain lower-rate entries. It adds and modifies entries across serial numbers (including leasing/rental, vehicle services, job work rates for diamonds and bus body building), inserts definitions for "restaurant service", "outdoor catering", "hotel accommodation", "declared tariff" and "specified premises", and takes effect from 1 October 2019.

IGST exemption for specified services including FIFA events, cross-border intermediary services, agricultural storage and CAPF insurance.
This notification amends IGST Rate Notification No.9/2017 to exempt specified services at Nil rate: FIFA-related services and admission rights for the FIFA U-17 Women's World Cup, intermediary services where both supplier and recipient of goods are outside the taxable territory (subject to five-year documentary retention of enumerated documents), storage/warehousing of listed agricultural/raw produce, and CAPF group life insurance services; revises registration-threshold wording to refer to the amount qualifying for exemption from registration, inserts an insurance product entry, adjusts comparative phrasing, and updates year references. Effective 1 October 2019.

Tax exemption for goods supplied to FAO provides state GST relief when certified for project use under specified conditions.
Exemption of State GST is granted for goods supplied to the Food and Agriculture Organization for execution of two specified projects, on condition that an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare certifies the quantity and description of goods and that the goods are intended for use in those projects; the exemption takes effect from 1 October, 2019.

Exemption for FAO project supplies: goods to FAO exempt from central tax upon government certification of quantity and use.
The State exempts the whole of central tax on goods supplied to the Food and Agricultural Organisation for execution of specified projects, subject to certification by an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare confirming the quantity and description of the goods and that they are intended for use in the listed projects.

GST exemption for goods supplied to FAO for specified projects, subject to certification by Ministry of Agriculture officer.
Exempts State GST on all goods supplied to the Food and Agricultural Organization for execution of the two listed projects, conditional on certification and recommendation by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare specifying the quantity and description of the goods and confirming their intended use for the projects.

Tax exemption for FAO project supplies subject to central ministry certification of goods and intended use.
The State Government exempts all goods supplied to the Food and Agricultural Organisation of the United Nations for execution of the listed projects from the whole of the State Tax under section 9 of the Sikkim Goods and Services Tax Act, 2017, subject to certification by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare certifying the quantity and description of the goods and that they are intended for use in execution of the said projects.