UTGST scope expansion: inclusion of silver and platinum alongside gold and broader chapter coverage for nominated agencies' supplies.
Amends the UTGST rate notification by substituting "gold" with "gold, silver or platinum" to include silver and platinum in the same regulatory treatment; replaces the reference "heading 7108" with "Chapter 71" to broaden tariff coverage; and substitutes Explanation clause (d) to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975. The amendment is effective 1 October 2019.

Precious metal classification expanded to include silver and platinum, altering IGST notification and tariff heading treatment.
Amends notification No.27/2018 by substituting the word "gold" with "gold, silver or platinum", replacing the reference "heading 7108" with "Chapter 71", and substituting clause (d) of the Explanation to define "Chapter" as the heading in the First Schedule to the Customs Tariff Act, 1975. These amendments take effect from 1 October 2019 under section 6(1) of the Integrated Goods and Services Tax Act, 2017.

CGST exemption extended to silver and platinum for nominated agencies supplying registered persons, expanding exempted precious metals.
The notification amends No.26/2018-Central Tax (Rate) by replacing "gold" with "gold, silver or platinum" to extend the same exempt treatment to supplies of silver and platinum by nominated agencies to registered persons; it also substitutes the reference "heading 7108" with "Chapter 71" and redefines "Chapter" in the Explanation as the heading in the First Schedule to the Customs Tariff Act, 1975. The amendment takes effect on 1 October 2019.

Taxation of petroleum operations under HELP and OALP: option to pay reduced tax on mutilated goods with DGH certificate.
The notification amends the State Tax (Rate) schedule to include petroleum operations and coal bed methane operations under specified HELP or OALP contracts as taxable items, and inserts a proviso allowing the recipient or transferee to opt to pay tax at a lower rate on goods disposed in non serviceable form after mutilation upon producing a certificate from a duly authorised Directorate General of Hydro Carbons officer; the amendment commences on 1 October 2019.

Concessional rate for petroleum operations expanded; option to pay tax on mutilated non-serviceable goods upon authorised certificate.
The amendment inserts petroleum operations or coal bed methane operations under specified HELP or OALP contracts into the concessional rate TABLE and adds a proviso permitting the recipient or transferee to elect to pay tax at 9 per cent on the transaction value of goods disposed in non-serviceable form after mutilation, provided a certificate from a duly authorised officer of the Directorate General of Hydro Carbons is produced before the appropriate jurisdictional tax officer confirming the goods are non-serviceable and mutilated for disposal.

Tax treatment for disposal of mutilated hydrocarbon goods allowed at specified reduced rate upon authorised certificate.
The notification adds petroleum and coal bed methane operations under HELP/OALP to the table and permits recipients or transferees disposing goods as non-serviceable after mutilation to elect to pay tax at a specified reduced rate, provided they produce to the appropriate tax officer a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the goods are non-serviceable and were mutilated before disposal.

Tax treatment for mutilated non-serviceable petroleum goods permitted subject to authorised hydrocarbon certification and tax officer approval.
Amends the Karnataka notification to add petroleum and coal bed methane operations under HELP or OALP to the TABLE and inserts a proviso permitting the recipient or transferee, at their option, to pay tax at a specified rate on transaction value for goods disposed of in non-serviceable form after mutilation, contingent on producing a certificate from a duly authorised hydrocarbon officer to the relevant Deputy/Assistant Commissioner of Central or State tax having jurisdiction over the supplier.

Tax treatment for mutilated non-serviceable hydrocarbon goods permits prescribed-rate tax on transaction value upon certification.
The notification inserts petroleum and coal bed methane operations under HELP or OALP into the concessional rate table and adds a proviso allowing a recipient or transferee, at their option, to pay tax at the prescribed rate on the transaction value of goods disposed of in non-serviceable form after mutilation, provided they produce to the appropriate Deputy or Assistant Commissioner of Central or State tax a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the goods are non-serviceable and mutilated prior to disposal.

Tax treatment for non-serviceable petroleum goods: recipient may opt to pay a reduced tax rate upon authorised certificate.
The notification adds petroleum and coal bed methane operations under specified HELP or OALP contracts to the State tax rate table. It also allows the recipient or transferee, at their option, to pay tax at a reduced rate on goods disposed of in non serviceable form after mutilation, provided they produce before the competent Deputy or Assistant Commissioner of Central or State tax a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming the goods are non serviceable and mutilated for disposal. Effective 1 October 2019.

Concessional IGST rates extended to petroleum and coal bed methane projects, with tax option for non-serviceable goods.
Extends concessional IGST rates to petroleum operations and coal bed methane operations under HELP or OALP and permits, at the option of the recipient or transferee, payment of tax at 18 per cent on transaction value where supplied goods are disposed of in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer confirming non-serviceability and prior mutilation; effective 1 October 2019.

Concessional UTGST for petroleum operations under HELP/OALP; reduced tax option permitted for mutilated, non-serviceable disposals.
The notification extends concessional UTGST coverage to petroleum operations and coal bed methane operations under HELP and OALP by inserting them as an eligible item, and inserts a proviso permitting the recipient or transferee to pay tax at a reduced rate on transaction value for goods disposed in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons to the Deputy or Assistant Commissioner of Central or State Tax having jurisdiction; effective 1 October 2019.

Concessional CGST rates extended to HELP/OALP hydrocarbon projects; reduced tax rate option allowed for mutilated non serviceable goods.
Amendment extends concessional CGST treatment to petroleum and coal bed methane operations under HELP and OALP by adding those activities to eligible supplies, and permits recipients or transferees to opt to pay tax at a reduced rate on goods disposed of in non serviceable form after mutilation, subject to production of a certificate from a duly authorised officer confirming non serviceability and mutilation before disposal; effective 1 October 2019.

GST rate schedule amendment adds dried tamarind and leaf based plates and cups to state tax coverage.
Amendment to the Gujarat State GST rate schedule inserts two new tariff entries: tamarind (dried) and plates and cups made of leaves, flowers or bark, modifying Notification No.2/2017-State Tax (Rate) so that these items are included in the State GST rate provisions, effective from the stated commencement date.

GST exemption list amended to add dried tamarind and leaf-based disposable plates and cups under state tax.
Under the authority of section 11(1) of the West Bengal Goods and Services Tax Act, 2017, the notification amends the Schedule of exempted goods by inserting a new serial entry for dried tamarind and another for plates and cups made of leaves, flowers or bark, thereby adding those items to the list of exempted goods and specifying the commencement of the amendment on the stated effective date.

SGST rate amendment: two new tariff entries added to State tax schedule, effective early October.
Amendment to the State GST rate Schedule inserts two new serial entries into Notification No.2/2017-State Tax (Rate): one for tamarind dried and one for plates and cups made of leaves/flowers/bark, such insertions modifying the Schedule and becoming effective from 1st October, 2019.

GST schedule amendment adds dried tamarind and leaf based plates and cups to state tax rates.
The State Government amends the Arunachal Pradesh GST rate notification by inserting serial number 57A for "Tamarind dried" and serial number 114C for "Plates and cups made up of all kinds of leaves/ flowers/bark" into the Schedule of Notification No. 2/2017-State Tax (Rate), exercising powers under the Arunachal Pradesh Goods and Services Tax Act, 2017; the amendment takes effect on the notification's stated commencement date.

GST schedule amendment inserts dried tamarind and leaf plates/cups, effective from the notified date under notification.
The notification amends the Schedule to Notification No. (02/2017) under the Karnataka GST Act by inserting two new serial entries: 57A - commodity code 0813 "Tamarind dried"; and 114C - commodity code 46 "Plates and cups made up of all kinds of leaves/ flowers bark." The amendment is issued under Section 11(1) on Council recommendation and comes into force on 1 October 2019.

Tax rate amendment: Chhattisgarh adds dried tamarind and leaf made plates and cups to SGST schedule, effective October.
Amendment to the State GST rate schedule inserts two new entries into Notification No. 2/2017: dried tamarind and plates and cups made of leaves, flowers or bark. The State Government, exercising its statutory powers, amends the schedule and provides an effective date for the insertions as stated in the notification.

GST exemption for dried tamarind and leaf/flower/bark plates and cups following amendment to UTGST rates.
Amends the Union Territory GST (Rate) notification No.2/2017 by inserting Schedule entries to include tamarind, dried (0813) and plates and cups made of leaves/flowers/bark (chapter 46), effected under sub-section (1) of section 8 of the Union Territory GST Act, with the amendment coming into force on 1st October, 2019.

IGST tariff amendment adds dried tamarind and plates/cups made of leaves, flowers or bark to the notified schedule.
The notification amends the IGST rate schedule by inserting entries for tamarind, dried and for plates and cups made of leaves, flowers or bark, thereby classifying these items within the Integrated GST tariff schedule through modification of Notification No.2/2017-Integrated Tax (Rate).