GST rate amendment: right to admission for FIFA U 17 events exempted by new entry, applied retrospectively.
The Governor, under section 11(1) of the Assam GST Act, amends Notification No. FTX.56/2017/25 by inserting serial number 82 in the Table to create Chapter 9996 for "Services by way of right to admission to the events organized under FIFA U-17 World cup 2017" with nil State tax entries; the amendment is made effective retrospectively from 21st September, 2017.

Services to government: construction and related works for specified non commercial structures reclassified under Assam SGST amendment.
Amendment replaces the entry at serial number 3 to classify services provided to government entities by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structures, educational/clinical/art or cultural establishments, and residential complexes for self-use or specified employees as a distinct category, and defines construction services not falling within these items as a separate category; effective from 21st September, 2017.

Transit cargo services exemption: services for transit to Nepal and Bhutan exempt under Assam GST, attracting nil tax.
Assam inserts entry 9B in Chapter 99 to categorise the supply of services associated with transit cargo to Nepal and Bhutan as exempt, showing Nil tax in the notification Table. The amendment to Notification No. FTX.56/2017/25 declares these services nil-rated and states the amendment is effective from 28th September, 2017.

Legal services scope clarified: advocate services now defined to include advice, consultancy, assistance and representation as taxable supplies.
The corrigendum replaces the prior description limited to representational services for business entities with wording that taxes "services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly," and adds an explanation defining "legal service" to include advice, consultancy, assistance in any branch of law and representational services before courts, tribunals or authorities.

State tax rate amendment adds corduroy fabrics to taxable goods under Assam SGST, operative retrospectively from notified date.
Amendment inserts a new tariff entry for corduroy fabrics into the State tax schedule by adding serial number 6A with classification 5801 and description "Corduroy fabrics," expanding goods subject to Assam State GST; the change is effected under the proviso to sub section (3) of section 54 of the Assam GST Act and declared to have retrospective operative effect from the notified earlier date.

Brand name exceptions clarified: unit packaged goods with registered or actionable claim brands treated differently, with forfeiture procedure.
The notification substitutes the prior exclusion language for goods put up in unit containers with a two part exception: (a) those bearing a registered brand name; or (b) those bearing a brand name on which an actionable claim or enforceable right is available, subject to conditions in ANNEXURE I. The Explanation redefines "brand name" and "registered brand name" (including registrations as on 15 May 2017 under the Trade Marks Act, the Copyright Act, or foreign law). ANNEXURE I requires an affidavit to the Commissioner and indelible multilingual marking on each unit container to evidence voluntary forfeiture of actionable claims or rights.

Assam GST notification amended: tariff classifications revised and brand name labelling plus affidavit rules introduced for packed goods.
Amendments to the Assam State GST notification revise multiple schedule entries-adding, substituting and omitting tariff descriptions-to reclassify specified goods among state tax rates and refine exclusions; they redefine "brand name" and "registered brand name" and require an affidavit and indelible bilingual labelling on unit containers where a packer voluntarily forgoes actionable claims or enforceable rights in a brand name, with the notification deemed effective from 22nd September 2017.

GST exemption entries expanded for specified goods, with brand-name conditions, voluntary waiver rules, and revised item descriptions.
GST exemption entries under the Uttarakhand SGST notification were amended to refine the list of specified goods eligible for exemption subject to branding conditions. The amendment substituted several serial entries, inserted items such as cotton seed oil cake, khadi fabric sold through KVIC outlets, and idols made of clay, and revised the definitions of brand name and registered brand name. It also introduced a procedure for voluntarily foregoing actionable claim or enforceable right over a brand name through affidavit and labeling requirements, and added an annexure listing indigenous handmade musical instruments. The amendment was given retrospective effect from 22 September 2017.

GST exemption for admission to FIFA Under-17 World Cup events inserted in Uttarakhand notification with nil rate.
An amendment to the Uttarakhand GST exemption notification inserts a new entry for services by way of right to admission to events organised under the FIFA Under-17 World Cup 2017. The entry is classified under Chapter 9996 and carries a Nil rate in both tax columns shown in the table. The amendment takes effect from 21 September 2017 and modifies the earlier exemption notification issued under the Uttarakhand Goods and Services Tax Act, 2017.

State tax exemption for intra-State supply of heavy water and nuclear fuels to the Nuclear Power Corporation of India Ltd.
Exemption from State tax on the intra-State supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. is granted under the Uttarakhand Goods and Services Tax Act, 2017. The exemption covers goods falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975, and applies to the whole of the State tax leviable under section 9. The notification is stated to have effect from 21 September 2017.

GST exemption for transit cargo services to Nepal and Bhutan inserted with retrospective effect under the exemption notification.
A tax exemption notification amends the existing GST exemption table by inserting a new entry for services associated with transit cargo to Nepal and Bhutan under Chapter 99. The inserted entry prescribes nil tax treatment for these supplies and is issued in public interest under the State's exemption powers. The notification is given retrospective effect from 28 September 2017.

Legal services definition expanded to include advice, consultancy, assistance and representational services before courts, and firms.
The corrigendum replaces the earlier entry to state that services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly, are covered; it adds an Explanation that "legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner, and also includes representational services before any court, tribunal or authority.

Uttarakhand GST construction services entry revised for government and specified non-commercial projects, with retrospective effect from September 2017.
The notification amends the Uttarakhand GST table entry for construction and allied services by substituting item (vi) to cover services provided to the government or specified authorities in relation to construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of specified non-commercial, educational, clinical, cultural and residential structures. It also separately identifies construction services not covered by the earlier items. The amendment is stated to take effect from 21 September 2017.

GST notification amendment adds corduroy fabrics to the table and makes the change effective retrospectively.
The notification amends the existing Uttarakhand GST table by inserting serial number 6A for corduroy fabrics under tariff heading 5801. It adds the specified textile item to the notification and states that the amendment is effective from 22 September 2017.

GST rate schedule amendments revise product entries, brand-name treatment, and voluntary waiver conditions across multiple taxable goods.
Amendment notification under the Uttarakhand Goods and Services Tax regime revises the rate schedules by inserting, deleting and substituting multiple entries across the 2.5%, 6%, 9%, 14%, 1.5% and 0.125% schedules. The changes cover a wide range of goods, including walnuts, tamarind, roasted gram, feed-related products, agarbatti and allied items, grass or fibre products, paper and textile articles, idols and ornamental goods, ceramic and wooden household articles, cotton quilts, worked ivory and coral articles, rubber bands, drip irrigation nozzles, kitchen gas lighters, medical gloves, plastic raincoats, computer monitors, coir mattresses, and diamonds.

Export controls for lanolin: shipments to European Union require CAPEXIL clearance and joint health certificate before dispatch.
Lanolin (HS 1505 00 90) is classified as freely exportable but exports to the European Union require: a consignment-wise Shipment Clearance Certificate issued by CAPEXIL with exporter, plant and shipment details; and a consignment-wise Health Certificate issued jointly by CAPEXIL and the Regional Animal Quarantine Officer detailing HS code, packaging, origin, destination, vessel and health requirements. The amendment to Schedule 2 of the ITC (HS) Classification is effective immediately under the Foreign Trade (Development & Regulation) Act, 1992.

Extension of time for FORM GST ITC-01 permits registrants eligible in July-September to submit declarations by the notified deadline.
Extension of time for submission of FORM GST ITC-01 permits registered persons who became eligible to claim input tax credit under sub section (1) of Section 18 during July, August and September 2017 to make the prescribed declaration by the extended deadline of 31st October 2017, issued under the State GST Act and the relevant Rule, with immediate effect.

Extension of return filing deadline for composition suppliers: GSTR-4 for the specified quarter may be filed by extended date.
The Commissioner of State Tax, exercising powers under the Telangana GST Act and rules, extends the time for furnishing FORM GSTR-4 by composition suppliers for the quarter July-September, 2017 until the fifteenth day of November, 2017; the notification takes immediate effect and amends the filing timeframe under the return-filing regime.

Extension of GSTR-5A filing deadline: non-resident online data service suppliers granted additional time to file returns.
The Commissioner of State Tax has extended the due date for furnishing FORM GSTR-5A for July, August and September 2017 until 20th November 2017 for non-resident suppliers of online information and database access or retrieval services supplied from outside India to non-taxable online recipients, issued under the Commissioner's statutory powers and superseding an earlier notification, with the notification deemed operative from 15th September 2017.

Letter of Undertaking for export without payment of integrated tax permitted subject to eligibility and safeguards.
Permits a registered person to furnish a Letter of Undertaking in lieu of a bond for export without payment of integrated tax, excluding those prosecuted for offences involving tax evasion beyond the prescribed threshold. The letter must be on letterhead, in duplicate, for a financial year in the annexure to FORM GST RFD-11 and executed by specified authorised persons. Failure to pay tax with interest within prescribed periods withdraws the facility; payment restores it. The provisions apply mutatis mutandis to zero-rated supplies to or by SEZ developers or units.