Exemption for goods supplied to Food and Agricultural Organization conditioned on authorised officer certification for specified projects.
Exempts from State tax all goods supplied to the Food and Agricultural Organization for execution of the specified projects listed in the Annexure, subject to certification by an officer not below the rank of Deputy Secretary that (i) the quantity and description of the goods and (ii) their intended use in execution of the said projects, and a recommendation for grant of exemption.

GST rate notification updates service classifications and conditional input tax credit rules for hospitality, catering, rental and job-work services.
Amends Notification No. 8/2017 to prescribe integrated GST rates and conditional treatments for specified services, notably tiered treatment for hotel accommodation, restaurant service, Indian Railways catering, outdoor catering and composite outdoor catering with premises rental; imposes mandatory IGST rates subject in several cases to the condition that input tax credit on goods and services used in supplying the service has not been taken; revises classifications for leasing/rental and job-work services and inserts definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises.

Tax exemption for FAO supplies conditional on senior government certification of goods for specified projects, effective October first.
Exemption from the whole of the Central Tax under section 9 is provided for all goods supplied to the Food and Agricultural Organisation of the United Nations for execution of specified projects, subject to certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare verifying the quantity and description of the goods and that they are intended for use in executing those projects; effective 1 October 2019.

Tax exemption for FAO project supplies: UTGST waived upon officer certification for goods used in listed projects.
Exempts goods supplied to the Food and Agricultural Organisation for execution of specified projects from the whole of the Union territory tax, conditional on certification by an officer not below the rank of Deputy Secretary in the Ministry of Agriculture and Farmers Welfare that (i) the quantity and description of the goods and (ii) that the goods are intended for use in execution of the listed projects.

Tariff insertion: aerated water added to state GST rate schedule, altering taxable classification under GST.
An amendment to the State GST rate notification inserts a new tariff entry classifying aerated water within the Annexure to Notification No.02/2019-State Tax (Rate), thereby modifying the state's rate schedule for taxable goods; the amendment is promulgated by the Finance Department and specifies an effective commencement date.

Inclusion of aerated water in GST rate schedule alters taxable classification under state SGST regime
Amendment inserts a new Annexure entry "2A" with tariff heading 2202 10 10 described as "Aerated Water" into Notification No. 377 F.T., altering the schedule of taxable goods under the West Bengal State Tax (Rate) notification; the amendment is promulgated under the West Bengal GST Act and is effective from the notified commencement date.

Tariff Amendment: insertion of aerated water under state GST schedule, imposing a specific HSN entry and effective implementation.
Amendment adds a new tariff classification for aerated water to the State GST rate schedule by inserting a new entry into the Annexure of Notification No.02/2019-State Tax (Rate). The amendment declares that the inserted entry will form part of the principal notification and come into force on the first day of October, 2019.

GST amendment adds aerated water to the notified Annexure, changing its tax coverage under the state GST notification.
The Karnataka government amends a prior GST notification by inserting a tariff entry for Aerated Water into its Annexure, thereby altering the list of goods covered by that notification; the change is made under powers conferred by the Karnataka Goods and Services Tax Act, 2017 and takes effect from the stated commencement date.

GST tariff amendment adds aerated water to the state tax schedule, effective from the notified commencement date.
The State Government amends Notification No. 02/2019-State Tax (Rate) by inserting Sl. No. 2A in the Annexure to add tariff entry 2202 10 10 "Aerated Water" under the Sikkim Goods and Services Tax Act, 2017; the amendment is made under the cited sub-sections and takes effect on the 1st day of October, 2019.

Rate schedule amendment inserts aerated water into the state tax annexure, altering GST rate applicability accordingly.
Amendment to the State Tax (Rate) notification adds serial entry 2A, tariff heading 2202 10 10, described as "Aerated Water," to the annexure, under powers conferred by the State GST Act; the notification prescribes an operative commencement date and is issued in the name of the Governor.

Composition scheme exclusion for aerated water manufacturers removes these producers from composition scheme applicability under state GST notification.
The Karnataka amendment inserts a new entry identifying aerated water (tariff 2202 10 10) into the notified schedule, thereby excluding manufacturers of aerated waters from the composition scheme. The change is made under the proviso to the composition provision of the Karnataka GST Act and is effective from the commencement date specified in the notification.

Composition scheme exclusion: aerated water manufacturers removed from composition eligibility by GST rate notification.
Amendment inserts a tariff entry for aerated water into the Annexure of Notification No.02/2019 Central Tax (Rate) to exclude manufacturers of aerated waters from eligibility under the composition scheme; the change takes effect from the first day of October, 2019 by formal notification and modifies the Schedule attached to the principal rate notification.

IGST exemption for supplies to FAO for specified projects, conditional on government certification of quantity and intended use.
Exempts from Integrated Goods and Services Tax (IGST) all goods supplied to the Food and Agricultural Organisation for execution of listed projects, conditional on certification by an officer not below the rank of 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 those projects.

Exclusion from composition scheme: manufacturers of aerated waters removed from composition eligibility under UTGST notification.
The amendment adds a new tariff entry for aerated water (2202 10 10) to the Annexure of the Union Territory GST Rate notification, thereby excluding manufacturers of aerated waters from the composition scheme and subjecting them to the general UTGST registration and taxation framework; the change is effected by insertion into the rate schedule and takes effect on the stated commencement date.

GST rate amendment expands covered precious metals and redefines tariff reference, altering State tax notification scope.
Amendment to the State GST rate notification substitutes "gold" with "gold, silver or platinum," replaces the opening paragraph's reference to "heading 7108" with "Chapter 71," and substitutes Explanation clause (d) to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975; the notification takes effect on the date specified therein.

GST amendment replaces 'gold' with 'gold/silver/platinum' and updates tariff heading and Chapter definition in state tax notification.
This amendment substitutes the term "gold" with "gold/silver/platinum" in the specified State GST notification, replaces the opening paragraph's specific heading reference with a broader Chapter reference, and substitutes the Explanation's clause to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the notification also states the date on which these amendments take effect.

GST notification amendment expands covered metals to gold, silver, platinum and reclassifies tariff heading for tax purposes.
The notification amends the State GST rate notification by substituting "gold" with "gold/silver/platinum", replacing the opening reference "heading 7108" with "Chapter 71", and revising Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The changes are made under section 11(1) of the Chhattisgarh GST Act, 2017 and take effect from 1st October, 2019.

Scope of taxable precious metals expanded to include silver and platinum; tariff references shifted to chapter designation.
The notification amends the State tax rate instrument by substituting "gold" with "gold, silver or platinum" and replacing the opening paragraph's reference to "heading 7108" with "Chapter 71". It further substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975, thereby harmonising the notification's classification terminology. The amendments take effect on the 1st day of October, 2019.

GST notification amendment expands covered precious metals and redefines tariff reference from heading to Chapter.
Amendment to a Karnataka GST notification expands the metals covered by substituting "gold" with "gold/ silver/ platinum", replaces the reference "heading 7108" with "Chapter 71", and substitutes Explanation clause (d) to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975; issued under Section 11(1) of the Karnataka GST Act and effective as stated in the notification.

Amendment to SGST rate notification expands taxable metals to include gold, silver or platinum and updates tariff reference.
The notification substitutes every occurrence of "gold" with "gold, silver or platinum" and replaces "heading 7108" with "Chapter 71" in the opening paragraph; it also substitutes clause (d) of the Explanation to define "Chapter" as the heading specified in the First Schedule to the Customs Tariff Act, 1975. The amendments take effect on 1 October 2019 and apply to Notification No.26/2018-State Tax (Rate).