Reverse charge on used, seized or scrap goods supplied by government bodies: recipient registered person to be liable for tax.
The notification amendment adds an entry making supplies of used vehicles, seized and confiscated goods, and old and used goods, waste and scrap, when supplied by the Central Government, State Government, Union territory or a local authority, subject to the reverse charge mechanism with the recipient being any registered person.

Tax exemption for government-supplied goods clarified; Government Entity defined and brand-owner affidavit requirement mandated.
The notification inserts Duty Credit Scrips as a specified Schedule entry and adds an exemption entry for supplies of goods by a Government Entity to governmental bodies where consideration is received as grants. It defines Government Entity as a statutory or government-established authority, board or body with ninety percent or more government participation by equity or control entrusted with governmental functions. ANNEXURE I requires the brand owner, if different from the packer, to file an affidavit disclaiming actionable claims and authorising the packer to print a voluntary waiver statement on unit containers.

GST classification changes: redefined tariff entries and branded unit container rules alter rate treatment and compliance obligations.
The notification amends Nagaland GST schedules by inserting, substituting and omitting tariff entries to reclassify numerous goods across rate lists, including additions for specific food items, textile threads, e-waste, biomass briquettes and various wastes and scraps. It distinguishes unit-container packaged ready-to-consume foods for preferential treatment based on registered brand name or an actionable claim or enforceable right, and requires an affidavit where brand ownership differs from the packer to document voluntary forfeiture and authorisation to print that forfeiture on unit containers.

Reverse charge for services: members of an overseeing committee liable for tax on services supplied to committee members.
The State Government amends the GST notification to insert a new table entry making supplies of services by members of an overseeing committee to other members of that overseeing committee subject to tax under the reverse charge mechanism; the change is effected on the Council's recommendation and recorded as an additional serial entry in the notification table.

Government Entity supply exemption expanded: grant-funded services to governments or specified persons now exempt under GST.
The notification broadens GST exemptions by substituting a wider list for "governmental authority," and adds exemptions: services by a Government Entity to governments or persons specified by governments when funded by grants; goods transport agency services to unregistered persons except specified institutional recipients; and access to roads or bridges on annuity. It refines an exemption for upfront payments for long-term leases of industrial or infrastructure plots by government-owned development entities and amends definitions of "Governmental Authority" and introduces "Government Entity" requiring ninety percent or more government participation.

GST rate amendments reclassify government recipients, revise service categories and adjust taxability and input credit conditions.
Amendment expands recipient categories by defining Government Entity and Governmental Authority (bodies with ninety percent or more government participation) and conditions concessional entries on services procured by such entities for works entrusted by a government. It revises multiple tariff entries to reclassify works contracts, offshore E&P contracts, transport and renting services with fuel-inclusive consideration, printing and job-work services, and goods classifications, and imposes conditions on applicability tied to non-availability of input tax credit and transitional leasing treatment for pre-commencement motor vehicle leases.

Letter of Undertaking permits export without integrated tax, subject to eligibility, execution and timely tax compliance.
Extension of the facility to furnish a Letter of Undertaking in place of a bond allows registered persons to export goods or services without payment of integrated tax, subject to eligibility excluding persons prosecuted for certain offences. The LUT must be furnished on the exporter's letterhead in duplicate using the FORM GST RFD 11 annexure and executed by an authorised signatory. Failure to pay tax and interest within the prescribed period withdraws the LUT facility; payment of the specified amounts restores it. The rules apply mutatis mutandis to zero rated supplies to or by SEZ developers or units.

GST rule amendments extend migration and filing periods, and revise registration cancellation and declaration forms.
Amendments adjust filing deadlines and substitute fixed ninety day references in rules 118, 119 and 120 with reference to the period specified in rule 117 or such further period as extended by the Commissioner, insert a marginal heading for revision in FORM GST TRAN-1, and revise FORM GST REG-29 by retitling it for cancellation of registration of migrated taxpayers and replacing "Provisional ID" with "GSTIN".

Exemption for transit cargo services: supply to Nepal and Bhutan attracts nil GST under state notification.
The Nagaland Government amended its GST notification to insert Chapter 99, serial 9B, declaring that supply of services associated with transit cargo to Nepal and Bhutan shall attract a nil rate of state GST, thereby exempting those services under the State Finance Department notification issued under section 11(1) of the Nagaland GST Act.

Late fee waiver for delayed GSTR-3B filings relieves registered persons from late fee liability for specified return periods.
The State Government, exercising its statutory empowerment, waives the late fee payable for failure to furnish FORM GSTR-3B by the due dates for the specified months, thereby relieving all registered persons who missed filing for those return periods of the late fee liability under the relevant provision.

Proper Officer jurisdiction under Telangana GST allocates registration, assessment, enforcement, recovery and refund functions by taxpayer category.
Proper Officers are designated for Telangana GST functions according to taxpayer category, territorial jurisdiction, officer rank and specified authorisation. Registration matters may be handled by authorised officers not below Deputy State Tax Officer rank. Refunds, assessments, audits and tax determinations are allocated principally between jurisdictional Deputy Commissioners for LTU persons, State Tax Officers for composition taxpayers, and Assistant Commissioners or authorised divisional officers for other persons. Senior officers control authorisation for inspection, search, seizure, access to premises, summons, recovery, penalties, detention of goods, confiscation assistance and transitional functions.

Composition scheme opt in clarified with form-based election and restricted declaratory filings; single invoice allowed for mixed supplies.
A substituted rule 3(3A) allows provisional or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the common portal and to furnish FORM GST ITC-03 within ninety days of commencing composition, with a prohibition on filing FORM GST TRAN-1 after ITC-03; rule 46A permits a single "invoice-cum-bill of supply" for mixed taxable and exempt supplies to unregistered persons; rule 54(2) replaces "tax invoice" with "consolidated tax invoice" and addresses month end invoicing for services; return and form tables are also amended.

Waiver of Late Fee: late fees for delayed GSTR 3B filings for specified months are waived under a state GST notification.
The State Government waives the late fee payable for registered persons who failed to furnish the return in FORM GSTR-3B for August and September 2017 by the due date; the waiver is effected by notification SRO-457 under the Act and comes into force from 24th October, 2017.

Deemed export refund evidence requirements: suppliers must produce recipient acknowledgements and undertakings to support refund claims.
Notification requires suppliers claiming refund for deemed export supplies under rule 89(2)(g) to produce: (a) either an acknowledgment by the jurisdictional tax officer of the Advance Authorisation or EPCG holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (b) an undertaking from the recipient that no input tax credit has been availed on such supplies; and (c) an undertaking that the recipient will not claim the refund and the supplier may claim it. The notification is effective from 18th October 2017.

Deemed exports designation under GST notifies specified supplies as deemed exports, changing their tax classification and compliance.
Notification under section 147 of the Puducherry Goods and Services Tax Act, 2017 designates specified supplies as deemed exports: supplies against Advance Authorisation; capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units (including specified technology park units); and supply of gold by specified banks or PSUs against Advance Authorisation. The notification defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit as per the Foreign Trade Policy and states its operative commencement date.

Deemed export refund procedure amended allowing supplier or recipient to file refund; filing period extension permitted.
Rule 89 now permits the recipient of deemed export supplies to file refund applications or, where the recipient forgoes input tax credit and gives an undertaking, permits the supplier to file; Rule 96A(1)(a) allows the Commissioner to grant a further filing period beyond three months; FORM GST RFD-01 Statement-2 and Statement-4 are replaced to address refunds for exports of services with tax payment and for supplies to SEZ units/developers, specifying invoice, BRC/FIRC, GSTIN and debit/credit note adjustments.

Concessional state tax rate for intra State supplies to support exports, subject to invoicing and export documentation requirements.
Prescribes a concessional state tax rate of 0.05% on intra State supply of taxable goods by a registered supplier to a registered recipient for export, exempting tax in excess of that rate under section 9 of the Puducherry GST Act subject to conditions: tax invoice issuance, export within ninety days, supplier GSTIN and invoice cited in shipping bill, recipient registration with a recognised export body, order copy to Jurisdictional Tax Officer, direct movement to export points or registered warehouse, endorsed invoices and warehouse acknowledgments where aggregation occurs, and provision of export documentation to supplier and Jurisdictional Tax Officer.

GST rate reduction for packaged food distributed free to economically weaker sections under government programmes, subject to certification and distribution.
Notifies a State GST rate of 2.5% on intra State supplies of food preparations put up in unit containers intended for free distribution to economically weaker sections under a Central or State Government approved programme, subject to the supplier producing, within five months of supply or such further period as the jurisdictional Commissioner allows, a certificate from an officer not below Deputy Secretary confirming free distribution.

Export without payment of integrated tax requires bond or letter of undertaking securing tax liability and interest on failure.
The amendment inserts Form GST RFD-11 and prescribes bond and Letter of Undertaking formats to allow export of goods or services without payment of integrated tax. Registered persons must furnish either a bank-backed bond or a LUT, submit hard copies of bank guarantees to the jurisdictional officer, and declare that guarantees secure the integrated tax and will be renewed. The bond and LUT bind the obligor to observe GST law, export within prescribed time, and pay integrated tax and interest where exports fail, with recovery permissible from the bank guarantee or by enforcing the bond.

Exemption for intra-state supply of heavy water and nuclear fuels removes state tax on transfers to Nuclear Power Corporation.
Exempts intra-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the state tax leviable under the Assam Goods and Services Tax Act, 2017, on the recommendations of the Council and in the public interest, with the exemption deemed to have come into force from 21st September 2017.