GST rate schedule amendments reclassify multiple goods across tax brackets, including batteries, vehicles, flooring, and household appliances.
Amendments were made to the Uttarakhand GST rate schedules effective from 27 July 2018, with new entries inserted, existing entries substituted, and several entries omitted across the tax brackets. The changes cover goods such as ethyl alcohol for blending, phosphoric acid, coir products, bamboo flooring, brass kerosene pressure stoves, batteries, television sets, motor vehicles, and sanitary articles, while also revising exclusions between the schedules.

Business definition under GST clarified to exclude government and local authority activities performed as public authorities.
An explanation is inserted in the Uttarakhand GST exemption notification to clarify the scope of the term "business" for item (vi) in serial number 3. For that item, business does not include any activity or transaction undertaken by the Central Government, a State Government, or any local authority when they act as public authorities.

GST notification amendment expands local authority coverage to Union territories and municipalities under the Constitution.
The notification amends an earlier Uttarakhand SGST notification by inserting the words "or Union territory" after "State Government" and the words "or to a Municipality under article 243W of the Constitution" after "Constitution" in the opening paragraph. The amendment is issued under the Uttarakhand Goods and Services Tax Act, 2017, read with the General Clauses Act as applicable in Uttarakhand, and comes into force from 27 July 2018.

GST amendment expands direct selling agent service entry and clarifies the meaning of renting of immovable property.
Amendment to the Uttarakhand SGST notification inserted a new entry for services supplied by individual Direct Selling Agents, other than a body corporate, partnership firm or limited liability partnership firm, to a banking company or non-banking financial company located in the taxable territory. It also inserted a definition of renting of immovable property as allowing, permitting or granting access, entry, occupation or use of immovable property, with or without transfer of possession or control, including letting, leasing, licensing or similar arrangements.

GST exemption amendments add new nil-rated services, refine existing entries, and clarify educational board treatment for examinations.
The amendment notification revises the Uttarakhand GST exemption list by deleting specified words from existing entries, substituting "value of supply" for "declared tariff," updating certain date references, and inserting new nil-rated services for old age homes, electricity distribution works for farmers' tube wells, warehousing of minor forest produce, provident fund and pension trust services, government guarantees to PSUs, FSSAI food sample services, livestock artificial insemination, royalty collection assignment, and specified membership services by non-profit bodies. It also clarifies that Central and State Educational Boards are educational institutions for conducting examinations.

GST rate amendments reshape food service, railway catering, transport and e-book supply classifications under Uttarakhand notification.
Amendment notification revises the Uttarakhand GST rate schedule for specified supplies of food, transport and information services. The concessional rate structure for restaurant-type supplies is reworked to cover supply of food and drinks by restaurants, eating joints, messes, canteens and similar institutions, including supplies in institutional dining spaces under contractual arrangements, while excluding event-based or occasional supplies. It also introduces concessional treatment for railway food and drink supplies, and substitutes rate entries for multimodal transportation, other goods transport services, e-book supply, and other telecommunications, broadcasting and information supply services.

Anti-dumping duty: tariff classification entries substituted to modify scope of covered imported goods under existing notification.
The Central Government, invoking powers under section 9A of the Customs Tariff Act and relevant anti-dumping rules, substitutes the column (2) tariff-classification entries against serial numbers 1 to 5 in the TABLE of Notification No. 8/2018-Customs (ADD), thereby revising the commodity entries to which that notification applies; the amendment is made in the public interest and a corrigendum subsequently corrected the notification text.

Anti-dumping duty extension on paracetamol from China PR maintained pending review, keeping the notification effective until amendment.
The Central Government inserted paragraph 2A into Notification No.26/2013 Customs (ADD) to provide that, notwithstanding paragraph 2, the notification imposing anti dumping duty on imports of paracetamol originating in or exported from China PR shall remain in force, unless revoked, suspended or amended earlier, up to and inclusive of the 27th October 2019, pursuant to a review initiated under the Customs Tariff Act and rule 23 of the customs anti dumping rules.

GST corrigendum adjusts schedule entries and product descriptions, altering taxable item classifications and applicable rates.
Corrigendum to the Goa SGST Notification dated 26-7-2018 makes targeted textual and entry substitutions across Schedules I-IV. Key changes: Schedule I (2.5%) corrects stone descriptions to "mirror polished stone," adjusts apparel entries and sale-value wording and relocates substituted serial entries; Schedule II (6%) and Schedule III (9%) substitute or correct specific serial entries and tariff descriptors including parts of slide fasteners; Schedule IV (14%) reorders column phrase sequencing. Amendments are confined to wording and schedule-entry substitutions.

Commencement clause: amended notification to take effect from 27 July 2018 and textual correction inserted.
Corrigendum amends Government Notification No. 38/1/2017-Fin(R&C)(15/2018-Rate) by correcting the insertion wording for adding a serial number and entries after serial number 10 in the Table on page 989, and by inserting a provision after line 16 declaring that the notification shall come into force with effect from 27th July, 2018.

Corrigendum to notification corrects lowercase sub paragraph references to uppercase, clarifying textual errors in statutory notification.
Corrigendum to Government Notification No. 38/1/2017-Fin(R&C)(13/2018-Rate) directs that, in the published notification, the third line reference "(a)" be read as "(A)" and the fifth line reference "(b)" be read as "(B)", thereby correcting typographical subparagraph references in the Official Gazette text.

Quarterly GSTR-1 filing allowed for small taxpayers, with specified deadlines for outward supply reporting and simplified compliance.
Registered persons with aggregate turnover up to 1.5 crore are required to furnish details of outward supplies in FORM GSTR-1 on a quarterly basis for the period July 2018 to March 2019, with prescribed due dates: July-September 2018 by 31 October 2018, October-December 2018 by 31 January 2019, and January-March 2019 by 30 April 2019; related time limits for furnishing details or returns under the provisions governing outward supplies and return filing will be notified subsequently.

Handicraft goods tax exemption reduces state GST for specified handcrafted items, with graded concessional rates replacing standard rates.
The State Government exempts intra state supplies of handicraft goods by capping State GST at specified concessional rates listed against tariff items and descriptions of handicraft articles; the exemption applies to tax in excess of those rates and is effective from the notification's commencement date.

Input tax credit restriction: accumulated credits on specified goods disallowed and unutilised balances will lapse.
The amendment inserts a proviso excluding application of input tax credit for goods listed at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 where supplies are received on or after 1st August 2018, and provides that accumulated input tax credit on inward supplies received up to 31st July 2018, remaining unutilised after payment of tax for and up to July 2018, shall lapse.

GST rate amendment adds tariff entries and clarifies exemptions for sanitary products, coir compost and leaf-based goods.
Amendment to the State GST rate notification inserts and substitutes specified tariff entries, adding leaf- and grass-based goods, vegetable materials for broom-stick manufacture, sanitary towels and tampons, rakhi (except Chapter 71 items), deities of stone/marble/wood, Khali Dona and related goods, rupee notes/coins sold to Reserve Bank or Government, and a conditional entry for coir pith compost bearing registered or actionable brand names; it substitutes the de-oiled rice bran entry preserving an exemption with retrospective effect and is effective from 27th July, 2018.

GST rate amendments reclassify goods and revise Schedule entries to change state tax applicability and tariff coverage.
Amendment revises the State GST rate notification by inserting, substituting and omitting tariff headings and descriptions across Schedules I (2.5%), II (6%), III (9%) and IV (14%), thereby reclassifying specified goods (including fuel-blending ethyl alcohol, fertilizers, flooring, appliances, batteries and vehicles) for altered rate treatment; changes include additions of serial entries, refined product descriptions and deletion of certain entries, with retrospective effect from the stated operative date.

Definition of business excludes government public authority activities, clarifying GST rate notification applicability for taxation treatment.
Inserts an Explanation to Notification No.11/2017-State Tax (Rate) stating that, for item (vi) against serial number 3, the term "business" shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities. The clarification narrows the taxable scope of that item and is deemed to have come into force on 27th July, 2018.

GST rate notification amended to include union territories and municipalities under article 243W, expanding applicability.
The notification amends the State Tax (Rate) wording to insert "or Union territory" after "State Government" and "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby extending the notification's scope to Union territories and municipalities; the amendment is deemed to have come into force from 27th July, 2018.

GST treatment for services by individual direct selling agents to banks and NBFCs clarified by notification amendment.
The amendment adds a new table entry classifying services supplied by individual Direct Selling Agents (not bodies corporate, partnerships or LLPs) to banking companies or non-banking financial companies located in the taxable territory, and inserts an Explanation clause defining "renting of immovable property" to include permitting access, occupation, use or similar arrangements with or without transfer of possession or control; the notification is effective from 27th July, 2018.

State GST exemptions expanded to cover specified social welfare, utility and resource-related services under revised notification.
Amendments to Notification No. 12/2017 expand State GST nil-rated exemptions by inserting new entries for specified services including old age home services to resident senior citizens (subject to a per-member monthly consideration cap inclusive of boarding, lodging and maintenance), electricity distribution infrastructure extension to farmers' tube wells for agricultural use, warehousing of minor forest produce, certain provident and pension trust administrative-fee services, government guarantees to public undertakings, FSSAI testing and licensing services to food business operators, and artificial insemination of livestock; they also revise wording to "value of supply," adjust specified dates, and add a conditional exemption for assignment of royalty collection tied to GST reconciliation.