GST rate amendment updates state tax schedules, adding and modifying goods and brand-related conditions including e-waste.
Amendment to the state GST rate notification effects detailed changes across Schedules I-IV by substituting, inserting and omitting tariff entries, refining product descriptions and classifications (including branded ready-to-consume snacks, medicaments specified by authoritative pharmacopoeias, wastes, e-waste and textile yarns), and adding an ANNEXURE proviso requiring a brand-owner affidavit when actionable brand rights are voluntarily foregone and authorisation is given to a packer to print a notice on unit containers. The amendment is deemed effective from 13th October 2017.

Supply of services by Overseeing Committee members placed under GST notification, designating the central bank as recipient under reverse charge.
Amends a prior GST rate notification by inserting an entry specifying the supply of services by members of the Overseeing Committee constituted by the Reserve Bank as a listed supply with the Reserve Bank as recipient; the amendment is given retrospective effect and is issued under section 9(3) of the Puducherry GST Act, 2017.

Government Entity supplies exempted where consideration is grants; definitions of Governmental Authority and Entity expanded.
Amendment substitutes broader recipient wording and inserts nil-rate entries: supply by a Government Entity to governments or local authorities against grants (Chapter 99); goods transport agency services to unregistered persons except specified recipients; service by way of access to a road or bridge on payment of annuity; revises upfront amount entry for long-term leases of industrial or infrastructure plots provided by State Government development corporations or entities with majority government ownership; and replaces definitions of Governmental Authority and defines Government Entity with specified statutory or government participation thresholds. Effective retrospectively from the thirteenth day of October, 2017.

GST rate amendments expand recipient definitions and tighten concessional conditions and input tax credit limits for specified services.
The notification broadens concessional SGST entries by expanding recipient categories to include Central Government, State Government, Union Territory and a defined Government Entity, and conditions the concessional treatment on the entity having procured services for works entrusted by the relevant government or local authority. It revises works contract, construction, transport, leasing and job-work entries to specify categories (including earthwork predominance and offshore E&P), to restrict input tax credit where credit has been taken, and to insert new classifications and provisos for printing and specified goods. Effective date is 13th October 2017.

Exemption for transit cargo services to Nepal and Bhutan ensures nil GST on specified transit-related services.
The notification inserts a new entry under Chapter 99 exempting supply of services associated with transit cargo to Nepal and Bhutan by prescribing a nil SGST rate; issued under section 11(1) of the Puducherry GST Act, this amendment modifies the earlier rate notification and is effective from 29th September 2017.

Waiver of late fee for return filings announced; relief for registered persons who missed filing deadlines.
The State issued a notification exercising statutory waiver authority to relieve all registered persons from the late fee payable under the Act for failure to furnish FORM GSTR-3B for the specified months by the due date; the waiver applies solely to the late fee charge and does not modify filing obligations or other liabilities.

Late fee waiver for delayed GSTR-3B returns grants relief to registered persons who missed the filing deadline.
An administrative notification waives the late fee payable for failure to furnish FORM GSTR-3B for the specified tax period by the due date, applying to all registered persons in the State who missed that return filing; the waiver is issued on the recommendation of the Goods and Services Tax Council under delegated statutory authority.

Waiver of late fee: late-fee liability for GSTR-3B returns for specified months is waived for delayed filers.
The State Government waives the late fee payable for Form GSTR-3B returns for August and September 2017 for all registered persons who failed to furnish those returns by the due date; the waiver is issued on the recommendation of the Council and formalised by an administrative notification in the name of the Governor.

Waiver of late fee for delayed GSTR-3B filings grants relief to registered persons for August and September 2017.
The State Government waives the late fee payable under the return provision for FORM GSTR-3B for August and September 2017, relieving all registered persons who failed to furnish those returns by the due date. The waiver is effected by exercise of the State's statutory power and issued on the Council's recommendation through the Finance Department.

Exchange rate amendment for Qatari Riyal updates import and export valuation under the customs exchange schedule.
The Central Board of Excise & Customs, under Section 14 of the Customs Act, substitutes serial No.12 in Schedule I of Notification No.96/2017 CUSTOMS (N.T.), revising the exchange rate for the Qatari Riyal applicable to imported and exported goods; the substitution takes effect from 25th October, 2017.

Anti-dumping duty on oversized cold rolled stainless steel imports enforces country and producer specific rates with narrow slitting exemptions.
Anti-dumping duty is imposed on cold-rolled flat stainless steel products wider than 1250 mm and up to 4 mm thick originating in or exported from specified countries, applying differentiated duty rates by origin, export country and producer/exporter combinations as detailed in the notification. Exclusions by grade and a patented product are specified. "Landed value" for duty calculation is defined as assessable value under the Customs Act plus specified customs duties. Limited exemptions apply for imports used without slitting or slitted only into pieces that remain above the subject width subject to prescribed procedural compliance.

Waiver of late fee for registered persons failing to file GSTR-3B returns, effected under a State GST notification authority.
The Government of Maharashtra, on the Council's recommendation, waives the late fee payable under the State GST statute for all registered persons who failed to furnish returns in FORM-GSTR-3B for the specified months, by Notification No. 50/2017-State Tax dated 24-10-2017, thereby remitting the statutory late fee liability for those filing periods.

Waiver of late fee for delayed GSTR-3B filings relieves registered persons for specified filing months under GST provision.
A notification waives the late fee liability for registered persons who failed to furnish FORM GSTR-3B by the due date for specified months in 2017, effected under the Gujarat Goods and Services Tax Act as an executive compliance relief limited to that return form and filing periods.

Waiver of late fee for delayed GSTR-3B filing provides relief to registered persons who missed return submission.
The Central Government waived the late fee payable for failure to furnish FORM GSTR-3B for the specified months of 2017 for all registered persons who did not file by the due date, thereby relieving late fee liability under the late fee provision applicable to GSTR-3B returns for that filing period.

Waiver of late fee for delayed GSTR-3B filings in August and September 2017 under Manipur GST provision.
The Government of Manipur waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B for August and September 2017 by the due date, enacted by notification under powers conferred by section 128 of the Manipur Goods and Services Tax Act, 2017, on the recommendations of the Council.

Simplified hedging procedures permit eligible resident and non-resident entities to manage permitted exchange-rate exposures efficiently.
Resident entities having foreign currency exposures and non-resident entities having rupee exposures, excluding individuals, may hedge underlying exchange-rate risk. The exposure must arise from transactions permitted under the Foreign Exchange Management Act, 1999, or instruments, directions or orders issued under it. Hedging is subject to simplified terms and conditions prescribed from time to time by the Reserve Bank.

GST exemption scope clarified and extended to all registered persons under amended Goa notification until the prescribed terminal date.
Amendment omits the proviso to Paragraph 1 of the Goa GST notification dated 30th June, 2017, and provides that the resulting exemption shall apply to all registered persons until the stated terminal date, thus extending the exemption's applicability on the amended terms as a transitional measure.

State tax concession for motor vehicles reduces tax for certain pre-GST purchases supplied under conditions, with a sunset.
Notification designates a concessionary state tax rate for intra-State supplies of motor vehicles under Chapter 87 where vehicles were purchased before GST commencement and supplied (including on lease) by registered suppliers who did not claim input tax credits; applicability is subject to specified eligibility conditions and a sunset provision.

Supply of Used and Confiscated Goods: government transfers to registered persons brought within amended SGST notification tax scope.
The notification inserts an entry treating transfers of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap (under any tariff chapter) supplied by the Central Government, State Government, Union territory or a local authority to any registered person as covered supplies; this amendment is made under section 9(3) of the Goa GST Act and is effective from the thirteenth day of October, 2017.

Government Entity definition clarifies eligibility for grant-backed supplies under GST, and imposes brand-owner affidavit requirement.
The notification amends the Goa GST Schedule by inserting a tariff entry for Duty Credit Scrips and a provision covering supplies by a Government Entity to public authorities against grants; it defines Government Entity as a body set up by statute or established by government with ninety percent or more equity or control; and it adds an ANNEXURE I proviso requiring the brand-owner, when different from the packer, to file an affidavit forfeiting actionable claim and authorising the packer to print a statement on unit containers. The amendment is operative from 13 October 2017.