GST definition expansion: broader government entity categories and targeted rate provisions reshape works contract and transport service taxation.
Notification amends the State GST rate schedule to expand recipient categories to include Governmental Authorities and Government Entities, condition tax treatment on procurement for government-entrusted works, revise rates and provisos for composite works contracts (including predominantly earthwork contracts and offshore E&P contracts), adjust treatment of construction and transport services where fuel cost or input tax credit conditions apply, and inserts new items and job-work provisions for specified printing, food and allied goods.

Transit cargo services to Nepal and Bhutan treated as nil-rated under state GST, exempting them from state tax.
Insertion of serial 9B to Chapter 99 classifies the supply of services associated with transit cargo to Nepal and Bhutan as subject to a nil state tax rate, thereby removing state tax liability for those services under the Bihar State Tax (Rate) notification.

Composition scheme eligibility preserved despite exempt interest-bearing services; exempt supplies excluded from aggregate turnover calculation.
Persons supplying items in clause (b) of paragraph 6 of Schedule II together with exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, are not disqualified from the composition scheme under section 10 if other conditions are met; and the value of such exempt services is excluded from aggregate turnover when determining composition eligibility.

Composition scheme eligibility clarified: supplying specified exempt services does not bar eligibility and they are excluded from aggregate turnover.
Persons who supply goods and/or services referred to in clause (b) of Schedule II and who also supply exempt services, including services by way of extending deposits, loans or advances where consideration is represented by interest or discount, are not ineligible for the composition scheme if they meet other conditions; and the value of such exempt services is excluded from aggregate turnover when determining eligibility for composition.

Composition scheme eligibility clarified: exempt services including interest or discount on loans do not disqualify suppliers from composition.
Clarifies that a supplier making supplies referred to in clause (b) of paragraph 6 of Schedule II and also providing exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, is not ineligible for the composition scheme if other conditions are met; and directs that the value of such exempt services be excluded from aggregate turnover when determining composition eligibility.

Extension of time to file Form GST ITC-01 for newly eligible registrants, with a revised end of October deadline.
The Chief Commissioner, under the Tripura State Goods and Services Tax Act and rule 40, extends the period for registered persons who became eligible to claim input tax credit during July-September 2017 to submit the declaration in FORM GST ITC-01 until 31 October 2017.

Legal service definition broadened to include advice, consultancy and representation; territorial reference updated to taxable territory.
The corrigendum revises the notification to define services provided by an individual advocate or firm of advocates as legal services, expressly including advice, consultancy, assistance and representational services before courts, tribunals or authorities. It also replaces the word "India" with "the taxable territory" in column (4) for serial numbers 1 to 9, clarifying territorial applicability.

Composition scheme option: provisional or newly registered persons may opt in with prescribed intimation and ITC reconciliation obligations.
Substituted rule allows provisional or newly registered persons to opt for the composition scheme by filing FORM GST CMP-02 on the portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; FORM GST TRAN-1 cannot be filed after ITC-03. A new rule permits issuing a single invoice cum bill of supply for mixed taxable and exempt supplies to unregistered persons. Rule 54 requires a consolidated tax invoice for monthly service supplies, rule 62 mandates GSTR-4 filing for the composition period when opting mid quarter, and GSTR 1/GSTR 1A tables and form references are revised to address zero rated supplies, SEZ supplies and deemed exports.

Registration exemption for casual interstate suppliers expanded to cover additional specified handicraft and textile categories under GST.
Amendment modifies the notification listing handicraft and textile products eligible for registration exemption for casual taxable persons making inter state taxable supplies under the Tamil Nadu Goods and Services Tax Act, 2017, substituting the textile/handmade shawl entry and inserting additional handicraft categories (chain stitch; crewel, namda, gabba; wicker willow products; toran; articles made of shola) designated as "any chapter" for the notification.

Composition scheme eligibility preserved where exempt services including interest or discount are excluded from aggregate turnover calculation.
The Order clarifies that a person who supplies goods and/or services under clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including interest or discount on deposits, loans or advances, is not ineligible for the composition scheme if other conditions are met. It further provides that the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

Exemption from state tax on reverse charge extended for all registered persons until the specified March cut off.
The amendment omits the proviso under Paragraph 1 of Notification No. II(2)/CTR/532(d-11)/2017, thereby modifying the prior exemption framework for state tax on reverse charge (as recorded) and confirming that the amended exemption applies to all registered persons until 31 March 2018.

State tax on motor vehicles subject to transitional conditional rate, limited to vehicles meeting pre GST purchase and credit criteria
Notification under the Tamil Nadu GST Act prescribes that motor vehicles under Chapter 87 shall attract a State tax equal to sixty five percent of the State tax otherwise applicable under the earlier notification, subject to annexed conditions: lease supplies where the lessor purchased and leased the vehicle before GST commencement, and supplies by a registered supplier who purchased before GST commencement and did not avail input tax credit; the notification ceases to apply on or after 1 July 2020.

Reverse charge on used and seized goods now applies where government supplies, payable by registered recipients.
Amendment inserts a provision treating supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap made by central, state, union territory or local authorities as subject to reverse charge, with any registered person as the recipient liable to pay tax under the Tamil Nadu Goods and Services Tax framework.

Exemption expansion: Duty Credit Scrips and grant-funded government supplies added to state GST exemptions with compliance terms.
Amendments insert exemptions for Duty Credit Scrips and for supplies by a Government Entity against grant consideration, define "Government Entity" as statutory or government-established bodies with ninety percent or more government participation to carry out entrusted functions, and require the brand owner, when different from the packer, to file an affidavit forfeiting actionable claims and authorising the packer to print a declaration on unit containers.

GST rate amendments: reclassifications across schedules, new commodity entries and an affidavit rule for branded unit packing.
The notification amends state GST schedules by inserting, substituting and omitting tariff entries across Schedules I-IV and the ANNEXURE to reclassify specified goods and adjust their tax treatment. Key changes include new entries for dried mangoes, khakhra/plain chapatti/roti, branded ready-to-consume namkeens subject to ANNEXURE conditions, wastes and scraps of plastics, rubber and paper, real zari thread, e waste, biomass briquettes, specified medicaments, and additions of synthetic yarn and sewing thread lines, together with an ANNEXURE proviso requiring a brand owner's affidavit when packing is undertaken by a different person.

Reverse charge applied to services by overseeing committee members, making the Reserve Bank of India liable to pay GST.
The Government amended the Tamil Nadu GST notification to insert an entry treating services supplied by members of an Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India as subject to the reverse charge mechanism, identifying the committee members as suppliers and the Reserve Bank of India as the recipient.

GST exemption expansion: new Nil-rated exemptions and tightened definitions for government-controlled entities under state GST.
The notification amends the Tamil Nadu GST exemption table and definitions: it replaces "governmental authority" with an expanded list including Central/State/Union territory/local authorities; inserts Nil-rated exemptions for services by a Government Entity to governments or specified persons funded by grants (serial 9C), for GTA services to unregistered persons except specified categories (serial 21A), and for access to road/bridge services on annuity (serial 23A); clarifies Nil treatment of upfront payments for long-term leases of industrial/infrastructure plots where the lessor has at least 50% government ownership; and redefines "Governmental Authority" and introduces "Government Entity" as bodies with 90% or more government participation.

GST rate amendments expand Government Entity definitions and adjust service rates with conditional input tax credit restrictions.
The notification expands taxable service recipient definitions to include Government Entity and Governmental Authority, prescribes definitions tied to entities established by statute or government with 90% or more equity or control, and amends the rate schedule and provisos: reduced rates for certain composite works contracts supplied to government-related entities, specified rates and input tax credit restrictions for transport and vehicle rental services, transitional reduced treatment for pre-existing vehicle leasing, and new or reclassified entries for printing, job work and specified goods.

Composition Scheme threshold increased, altering eligibility for GST composition taxpayers by amendment to notification.
The state notification amends the earlier Commercial Taxes and Registration Department notification under section 10 of the Tamil Nadu GST Act by substituting the words "seventy-five lakh rupees" with the words "one crore", thereby raising the eligibility threshold for taxpayers to opt into the GST composition scheme under the Tamil Nadu Act.

Payment of state tax at time of supply requires small registered persons not under composition to remit tax on invoice.
Registered persons with aggregate turnover not exceeding one crore and fifty lakh rupees, or likely to be below that in the year of registration, who have not opted for the composition levy under section 10, are required to pay state tax at the time of supply under clause (a) of sub section (2) of section 12, including situations under section 14, and must furnish details and returns as prescribed in Chapter IX with payment periods as specified in the Act.