Charitable donation eligibility expanded by recognizing a temple as a place of historic importance and public worship for section 80G.
A central government notification designates Arulmigu Kapaleeswarar Thirukoil, Mylapore, Chennai, as a place of historic importance and as a place of public worship of renown throughout the State of Tamil Nadu, for the purposes of the charitable donation deduction provision under the Income tax law, thereby applying the fiscal qualification in respect of donations related to the specified temple.

Effective customs duty cap on specified textile imports, fixing ad valorem or specific rates to cap payable duty.
Exempts imports of specified textile tariff items from customs duty in excess of prescribed effective rates by listing, for each tariff classification, an effective charge expressed as an ad valorem percentage or an ad valorem percentage with a specific amount per unit (per kg, per sq. metre or per piece), whichever is higher, thereby capping payable duty; includes detailed amendment notes and subcategory distinctions.

Customs duty increase on specified textile tariff items with selective tariff-code exceptions and code corrections applied by notification.
Amendment raises the effective rate of duty in the table of Notification No.14/2006-Customs by substituting numerous column (4) entries from the previously stated 10% to 20% for specified textile fabric tariff entries; it also substitutes and clarifies certain column (2) tariff headings to exclude specified tariff items and corrects particular tariff code figures.

Increase in import duty on textile products raises tariff rates across specified textile tariff chapters.
Amendment to the First Schedule to the Customs Tariff Act directs substitution of column (4) duty entries for numerous tariff headings in Section XI covering textile chapters, raising many items to a higher ad valorem rate (with selected headings set at a lower increased rate) by direct substitution of tariff entries, enacted under the government's statutory power to effect immediate tariff changes.

IGST exemption for services with place of supply in Nepal or Bhutan where payment is made in Indian Rupees.
Supplies of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees, are assigned a nil IGST rate by insertion of a new entry in the IGST rate notification under Chapter 99, making the exemption conditional on both the place of supply and payment currency.

Waiver of Late Fee under Section 47: Late fee waived for GSTR-3B returns for August and September.
The Governor, on the Council's recommendation and invoking statutory authority, waives the late fee payable under Section 47 for all registered persons who failed to furnish FORM GSTR-3B for the months of August and September, 2017 by the due date, as announced by departmental notification issued by the Excise and Taxation Department.

Air Freight Station appointments designate locations for export loading and specified import unloading of precious stones and jewellery.
Appointment of Kapashera, New Delhi as an Air Freight Station for the loading of export goods, and Village Khajod, Taluka Majura, District Surat as an Air Freight Station for unloading of imported goods and loading of export goods limited to diamonds, precious and semi precious stones, pearls, jewellery of precious metals, industrial diamonds and synthetic stones, made under clause (aa) of sub section (1) of section 7 of the Customs Act, 1962.

Tax Deduction at Source: commencement date appointed for section 51 applicability to specified public bodies, with staged liability for others.
The State Government appoints 18th September, 2017 as the date on which sub section (1) of section 51 of the Telangana GST Act becomes effective for persons under clauses (a) and (b), including government authorities and societies, and identifies public sector undertakings under clause (c); a proviso provides that persons under clause (d) will be required to deduct tax from payments only from a later date to be notified on Council recommendations, and the notification is deemed effective from 18.09.2017.

Threshold revision increases specified turnover limits, altering composition scheme eligibility and registration applicability across taxpayers.
The State Government, under section 10(1) of the Nagaland GST Act, 2017, amends the cited Finance Department notification by substituting the words "seventy-five lakh rupees" with "one crore rupees" and replacing the words "fifty lakh rupees" with "seventy-five lakh rupees", thereby altering the turnover thresholds specified in the earlier notification.

Deemed export refund eligibility expanded to allow suppliers to file where recipients waive input tax credit and give undertaking.
Amendments permit refund applications for deemed exports to be filed by the recipient or, where the recipient forgoes input tax credit and gives an undertaking, by the supplier; empower the Commissioner to allow further time beyond the three month period under rule 96A; and substitute revised Statement 2 and Statement 4 in FORM GST RFD 01 to record invoice, export/SEZ documentation, and integrated tax and cess details for refunds on export of services and supplies to SEZs.

Option to pay tax under Section 10 allows month aligned opt in, mandates ITC-03 and updates invoice and return formats.
Amendments permit persons with provisional or granted registration to opt to pay tax under section 10 from the first day of the month after filing FORM GST CMP-02 on the portal within the prescribed period, require furnishing FORM GST ITC-03 within ninety days of commencing payment under section 10 and bar filing FORM GST TRAN-1 after ITC-03 is furnished; they also allow a single invoice-cum-bill of supply for mixed taxable and exempt supplies to unregistered persons and revise consolidated tax invoice wording and multiple prescribed forms and tables.

Late fee waiver announced for delayed filing of GSTR-3B, exempting registered persons for specified months.
The State Government, exercising its statutory power and on the Council's recommendation, waives the late fee payable under the relevant provision for all registered persons who failed to furnish FORM GSTR-3B by the due date for the specified return periods, by formal state notification dated 26 October 2017.

Concessional state tax rate for intra State supplies to registered exporters subject to strict documentation and export conditions.
Exempts intra State taxable goods supplied by a registered supplier to a registered recipient for export from state tax in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions: supplier tax invoice, export within ninety days, GSTIN and invoice reference in shipping bill, recipient registration with an export council or commodity board, placement of order and notice to jurisdictional officer, specified direct movement or registered warehouse procedures including aggregation safeguards, and provision of shipping bill and export proof to supplier and jurisdictional officer; failure to export within ninety days disqualifies the supplier from the exemption.

GST state tax on food preparations in unit containers applies for free distribution upon production of prescribed certificate within time.
Notification prescribes a state tax rate of 2.5 per cent on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under a Central or State Government approved programme, contingent on the supplier producing, within five months (or extended period allowed by the jurisdictional commissioner), a certificate from an officer not below the rank of Deputy Secretary verifying free distribution; interpretation of tariff terms follows the First Schedule to the Customs Tariff Act, 1975.

Deemed exports under section 147: specified supplies against advance authorisation, EPCG and to EOUs notified as deemed exports.
The State Government under section 147 of the Nagaland GST Act notifies certain supplies as deemed exports, namely: supplies against Advance Authorisation; supply of capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units and specified supply of gold by designated banks or PSUs against Advance Authorisation. Definitions for Advance Authorisation, EPCG Authorisation and Export Oriented Unit are adopted from the Foreign Trade Policy 2015-20 (Chapters 4-6).

Composition scheme threshold determines which small registered persons pay State tax at time of outward supply and file prescribed returns.
Notification designates registered persons whose aggregate turnover is within the small dealer threshold or likely so in the year of registration and who have not opted for composition levy as liable to pay State tax on outward supplies at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14, and requires them to furnish details and returns under Chapter IX and follow the payment periods prescribed in the Act.

Cross-empowerment of proper officers enables state/UT GST officers to sanction refunds for registrants within their territorial jurisdiction.
Officers appointed under their respective GST enactments and authorized by the Commissioner as proper officers for refund provisions are specified to act as proper officers under the Nagaland GST framework to sanction refunds for registered persons within their territorial jurisdiction, subject to the rules made under the Act but excluding a specified rule of the Nagaland GST Rules.

GST classification updated for handicraft goods, adding textile handloom items and specific craft categories for tax classification.
The State GST notification amends the schedule for handicraft goods by substituting the textile handloom entry to specify Textile (handloom products) and handmade shawls, stoles and scarves, and inserting new entries for chain stitch, crewel/namda/gabba, wicker willow products, toran and articles made of shola, each applicable to any chapter for classification under the GST schedule.

Exemption from reverse charge: proviso removed and exemption applies to all registered persons until 31 March 2018.
The notification omits the proviso to Paragraph 1 of the earlier GST notification, thereby modifying the exemption from reverse charge; the amended exemption applies to all registered persons and is limited to the period ending 31 March 2018.

State tax on motor vehicle leasing limited relative to state tax, subject to pre-GST purchase and input tax credit conditions.
State tax is notified on intra State leasing of motor vehicles (Chapter 87) at a reduced rate fixed as sixty five percent of the state tax otherwise applicable, subject to conditions. The reduced treatment applies where the lessor purchased the vehicle prior to the GST transition and supplied it on lease before the transition; the supplier must be registered and must not have availed input tax credit of central excise duty, VAT or other taxes on the vehicle. The notification references tariff classification rules under the Customs Tariff Act.