Deemed exports designation: specific supplies under Advance Authorisations and to export units treated as deemed exports.
Notification under section 147 of the Tamil Nadu Goods and Services Tax Act, 2017 notifies specific supplies as deemed exports: supplies against Advance Authorisation, supply of capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by eligible banks or specified PSUs against Advance Authorisation, with definitions of the authorisations and Export Oriented Unit drawn from the Foreign Trade Policy 2015-20.

State tax on free food distributions applies to packaged food for economically weaker sections, subject to official certification.
A state tax of 2.5 per cent is imposed on intra State supplies of food preparations in unit containers under tariff headings 19 or 21 intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing a certificate from an officer not below Deputy Secretary confirming free distribution within five months of supply or such extended period as allowed by the jurisdictional Commissioner; tariff terms and interpretive rules of the First Schedule to the Customs Tariff Act, 1975 apply.

Corrigendum to GST rules: deletion of an erroneous year and revision of the effective date for specified rules.
Corrigendum to the Assam Goods and Services Tax (Fourth Amendment) Rules, 2017 directs deletion of the figure "2017" in rule 2 after the words "In the principal Rules," and amends rules 3 and 4 by substituting the phrase "with effect from 22nd July, 2017" with "with effect from 27th July, 2017," effecting a ministerial correction to text and commencement language.

Assam GST e-way bill rules require electronic generation, RFID mapping and specified exemptions for goods movement.
The Rules substitute multiple state provisions to align with Central GST Rules and establish a detailed e-way bill regime: registered persons must furnish Part A of FORM GST EWB-01 before moving goods above fifty thousand rupees; Part B and e-way bill generation may be by consignor, consignee or transporter; EBNs and consolidated e-way bills (FORM GST EWB-02) are provided; validity is distance-based and specified exemptions apply. Enforcement includes carriage of invoice/e-way bill or RFID mapping, IRN generation via FORM GST INV-1, RFID reader installation, interception and inspection procedures with online reporting in FORM GST EWB-03 and EWB-04, and substitution of various GST forms including ENR-01 and RFD-01.

Tax deduction by specified government bodies: notification brings authorities, societies and public sector undertakings under TDS provisions, effective by notification.
Notification applies section 51(1) of the Assam Goods and Services Tax Act to authorities, boards or bodies set up by Parliament or a State Legislature or established by Government with majority participation, societies constituted under the Societies Registration Act by central, state or local authorities, and public sector undertakings, and provides that the obligation to deduct tax from payments to suppliers will commence from a date to be notified subsequently on the recommendation of the Council.

Composition scheme opt-in allows provisional registrants to elect composition tax by electronic intimation with restricted credit declaration.
The amendment permits provisional registrants or applicants to opt into the composition scheme by filing FORM GST CMP-02 electronically and to furnish FORM GST ITC-03 within ninety days; furnishing ITC-03 prevents later submission of FORM GST TRAN-1. It also allows a one-time revision of TRAN-1 declarations, requires quarterly performance reports to the Council, mandates e-way bill generation by principals for inter-State job-work consignments and by exempt persons transporting handicraft goods, and updates GSTR-4, GST TRAN-1 and EWB-01 form entries and instructions.

Exemption for handicraft suppliers: registration relief subject to turnover threshold, PAN and e way bill compliance.
Casual taxable persons supplying handicraft goods are specified as exempt from registration under the Assam GST Act subject to an all India aggregate value ceiling for a financial year; the exemption covers inter State supplies covered by the relevant Integrated Tax notification and is conditional on obtaining a PAN and generating an e way bill under rule 138, with "handicraft goods" defined by product descriptions and corresponding HSN codes where manufacture is predominantly by hand.

Input tax credit eligibility extension: deadline to file FORM GST ITC-01 for newly eligible registrants extended.
The Commissioner extended the period for registered persons who became eligible to claim input tax credit during July-September 2017 to make the required declaration in FORM GST ITC-01, thereby enlarging the statutory deadline for submitting the eligibility declaration to avail input tax credit under the governing provision.

Anti-dumping duty on colour coated flat steel imports; duty set as difference from a prescribed reference value per unit.
Imposition of anti-dumping duty on colour coated, pre-painted and organic coated flat steel under specified tariff headings for imports originating in or exported from the People's Republic of China and the European Union, calculated as the difference between assessed landed value and a prescribed reference value per unit. The measure applies to all producers and exporters, covers exports via third countries, excludes plates of specified thickness, and includes definitions of landed value and exchange rate determination; temporal application is tied to the provisional imposition period and subject to revocation or amendment.

Reduced GST rate for free-distributed food preparations requires supplier certificate proving program distribution to qualify for concessional tax.
Concessional State GST applies to food preparations in unit containers intended for free distribution to economically weaker sections under a government approved programme, conditional on the supplier producing within five months (or any extended period allowed by the jurisdictional commissioner) a certificate from an officer not below Deputy Secretary confirming such free distribution; tariff classification and interpretation follow the First Schedule to the Customs Tariff Act, 1975.

Jurisdictional assignment to commissioner-rank officers to decide appeals pending as on the prescribed cut-off date.
The notification appoints Principal Additional Directors General or Additional Directors General posted within the territorial jurisdiction of Principal Chief Commissioners or Chief Commissioners as Central Excise officers, vests them with powers under central excise and Finance Act provisions, and assigns them, together with Principal Commissioners and Commissioners (including Audit and Appeals), the jurisdiction to pass orders in appeals filed on or before the prescribed cut-off date in those territorial jurisdictions.

Legal services classification expanded to include all advocate advice and representation, broadening taxable service scope.
Corrigendum broadens the taxable scope to state that services provided by an individual advocate, including a senior advocate, or a firm of advocates, by way of legal services, directly or indirectly, are covered. "Legal service" is defined to include any advice, consultancy or assistance in any branch of law and expressly includes representational services before any court, tribunal or authority.

Extension of GST compliance period revises deadlines and amends registration cancellation form for migrated taxpayers.
Amendments replace fixed deadlines with rule specified or Commissioner extendable periods: rule 24's calendar deadline is moved, and rules 118, 119 and 120 now refer to the period specified in rule 117 or such further period as extended by the Commissioner; FORM GST REG-29's heading is retitled for migrated taxpayers and PART-A item (i) now uses "GSTIN" instead of "Provisional ID".

Excess Input Tax Credit non-refundability extended to corduroy fabrics, adding them to the non-refundable goods list.
Adds corduroy fabrics (tariff heading 5801) to the list of goods for which excess input tax credit is not refundable by inserting S.No.6A into the table of G.O.Ms.No.264; amendment is made under clause (ii) of the proviso to sub-section (3) of section 54 of the Andhra Pradesh GST Act and is deemed effective from 22nd September, 2017.

GST classification changes: amendments alter schedule entries, add goods and require brand rights procedure for unit packaged items.
Amendments modify Schedule classifications and descriptions under the state GST notification, inserting and substituting numerous tariff entries (including walnuts, dried tamarind, roasted gram and other goods), altering exclusions and reassigning items across Schedules I-VI. Key operative change treats unit packaged goods as liable where they bear either a registered brand name or a brand with an actionable claim/enforceable right, subject to procedural conditions in an inserted Annexure that requires affidavit filing and on package disclosure when rights are voluntarily forgone.

Services provided to government reclassify construction services into specified categories altering GST rate applicability and scope.
The Government substituted the prior notification's item to classify services provided to governmental authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures or original works predominantly for non-commercial use, (b) structures predominantly used as educational, clinical, or art and cultural establishments, and (c) residential complexes predominantly for self-use or use by employees or specified persons, and added a separate category for other construction services; effective from 21st September, 2017.

Composition scheme option: electronic intimation enables paying tax under composition with ITC-03 filing and TRAN-1 revision and e-way bill rules
Amendments permit persons provisionally registered or newly applied for registration to opt into the Composition Scheme by electronically filing FORM GST CMP-02, subject to furnishing FORM GST ITC-03 within ninety days and prohibiting subsequent filing of FORM GST TRAN-1; TRAN-1 filers may revise their declaration once within the prescribed time or any extension. The rules also mandate e-way bill generation by principals for inter state job work consignments and by exempted persons transporting handicraft goods, and amend TRAN-1 and GSTR-4 formats and instructions regarding credit and document entries.

Tax deduction at source applies to government-controlled bodies, societies and public sector undertakings after notified effective date.
The Government appoints 18 September 2017 as the date on which the provision requiring specified government-related entities to deduct tax from payments to suppliers comes into force for authorities, boards or bodies with majority government participation, societies established by government or local authorities, and public sector undertakings; however, the actual liability to deduct tax will commence from a later date to be notified after recommendations of the Council.

Exemption for casual taxable persons in handicraft supplies from registration subject to turnover thresholds and PAN and e way requirements.
Casual taxable persons supplying handicraft goods are exempted from registration under the Andhra Pradesh GST Act subject to all India aggregate turnover thresholds and a lower threshold for Special Category States. Exempt persons must obtain a Permanent Account Number and generate an e-way bill; the exemption applies to inter State suppliers who availed the corresponding Integrated Tax notification. "Handicraft goods" are defined by a table mapping product descriptions to HSN codes where production is predominantly by hand.

Late fee waiver for delayed GSTR-3B filing grants relief to registered persons for the specified return month.
The government, invoking its enabling power under the State GST Act and acting on the GST Council's recommendation, waives the late fee payable under the statutory return-filing regime for all registered persons who failed to furnish Form GSTR-3B for the specified month by the due date.