Commencement of Section 10: provisions of the Companies (Amendment) Act notified as brought into force.
Appointment of an effective date for the commencement of section 10 of the Companies (Amendment) Act, 2017 is effected by a government notification under sub section (2) of section 1, designating the specified date in August 2018 as the date on which the provisions of section 10 shall come into force.

Private placement requires shareholder special resolution, capped investors, prescribed forms, bank account payments and detailed disclosures.
Private placement now requires prior shareholder approval by special resolution for each offer, with the explanatory statement disclosing offer particulars, security type and price justification, valuer details, amount to be raised, material terms and objects; limited exceptions apply for non convertible debentures and prescribed annual aggregated approvals.

Increase in basic customs duty on specified textile and carpet tariff lines, with targeted subheading exceptions and specific duty floors.
The notification amends the tariff table of Notification No. 82/2017 Customs to raise the ad valorem component of Basic Customs Duty on numerous tariff lines covering carpets, apparel and other textile products, substituting higher ad valorem entries for many serial numbers, omitting some entries, and inserting new serials to carve out specific subheadings that remain subject to the lower rate or specified specific duty floors.

Customs duty on mobile phone metal components established, adjusting tariff entries and import duty applicability under the notification.
Prescribes an effective rate of customs duty by inserting a new tariff entry for screws and SIM socket/other mechanical metal items for cellular mobile phones into the existing customs notification, specifying the relevant tariff headings, description and the applicable duty treatment to modify import duty applicability under the notification schedule.

Concessional SGST rates for handicraft goods limit state tax liability for specified tariff items under the notification.
Limits SGST liability for specified handicraft goods by exempting intra state supplies from state tax in excess of the specified concessional rates listed by tariff classification. It defines "handicraft goods" as predominantly handmade items with substantial ornamentation or distinctive aesthetic or cultural features, and implements the concessional treatment through a table matching chapters/headings/sub headings and descriptions to specific SGST rates.

Input tax credit restriction: accumulated credits on specified goods excluded and unutilised credits to lapse after the cut-off.
Amendment inserts a proviso restricting input tax credit: the earlier notification does not apply to input tax credit accumulated on supplies received on or after the stated cut-off for goods listed at serial numbers 1-7 (including sub-items 6A-6C); any unutilised input tax credit balance, after payment of tax through the reference month and pertaining to inward supplies received up to the stated cut-off, shall lapse.

GST rate schedule amendments expand exempt and classified goods, adding agricultural and sanitary items and branded compost conditions.
Amendments to the Mizoram SGST rate Schedule insert and substitute tariff entries for specified goods-including leaf and broom materials, khali dona, deities of stone or wood, de-oiled rice bran (exempt under the specified heading with effect from the stated earlier date), coir pith compost subject to branding/enforceable-right conditions, sanitary towels and tampons, rakhi (except Chapter 71 items), and a restricted classification for sale of currency notes or coins to designated government purchasers-and set the notification's commencement date.

GST rate amendments reclassify goods and adjust schedule entries to change state tax applicability on specified products.
Amendments to the Mizoram SGST rate notification revise Schedule I-IV by inserting, substituting and omitting tariff entries and descriptions to reclassify specified goods, adjust unit-value thresholds and add or remove items (including ethyl alcohol for blending, fertilizer-grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, lithium-ion batteries, refrigerators and washing machines), thereby changing the applicability of state GST rates to those goods; the notification fixes the date on which these changes commence.

Exclusion of government activities from business clarifies GST scope, excluding public authority transactions from taxable business.
An explanatory provision excludes activities or transactions undertaken by the Central Government, a State Government or any local authority, when engaged as public authorities, from the term business in the relevant State Tax (Rate) notification, thereby clarifying that such public authority actions are not within the taxable scope of that item.

Municipal functions exclusion: services relating to functions entrusted to municipalities are excluded from being treated as taxable supplies.
The notification amends the earlier State tax rate notification by inserting "or Union territory" after "State Government" and by inserting a reference to services provided "to a Municipality under article 243W of the Constitution" after "Constitution," thereby treating services in relation to functions entrusted to municipalities under that constitutional provision as not constituting a supply of goods or services; the amendment takes effect from 27th July, 2018.

Reverse charge on DSA services: recipient banks and NBFCs to bear GST liability for individual DSA-supplied services.
The notification inserts a new entry making services supplied by individual Direct Selling Agents (DSAs), other than corporate or partnership entities, to a banking company or a non-banking financial company located in the taxable territory subject to tax payable by the recipient under the reverse charge mechanism; it also adds an explanation defining "renting of immovable property" to include permitting access, occupation, use or similar arrangements with or without transfer of possession or control.

GST exemptions expanded: new nil-rated services and substituted valuation terms adjust state tax treatment for specified services.
The notification amends the Mizoram SGST rate schedule by inserting and altering entries to extend nil rate treatment to specified services-including old-age home residential services by specified entities, electricity distribution construction to agricultural tube wells, warehousing of minor forest produce, certain provident and pension administrative services, government loan guarantees to PSUs, FSSAI testing and licensing to food businesses, animal artificial insemination, and assignment of royalty collection to contractors subject to reconciliation tied to GST paid by mining lease holders-substitutes "declared tariff" with value of supply, clarifies treatment of educational boards for examinations, and updates transitional references.

GST rate changes for restaurant, transport and digital supplies revise classification and rate application from a specified effective date.
Amendments to the Mizoram SGST rate notification revise supply classifications and rate bases: restaurant food and drink supplies (including institutional canteens and special treatment for Indian Railways/IRCTC) attract a reduced rate provided input tax credit on goods and services used in supply has not been taken; event based and occasional catering is separately classified at a higher rate; "declared tariff" is replaced by "value of supply" in certain items; multimodal transportation and telecommunications services (with e books distinguished) are separately defined and rated.

Common Adjudicating Authority appointment centralises adjudication of specified customs show cause notices under DRI authority.
The Director General, Revenue Intelligence appoints the officers named in column (5) of the Table to act as a Common Adjudicating Authority, empowering them to exercise the powers and discharge the duties of the officers in column (4) for adjudication of the show cause notices listed in column (3) against the noticees in column (2). The notification designates the Additional Director General (Adjudication), DRI Mumbai for several listed matters and records other Joint/Additional Commissioners as common adjudicating authorities for the specified cases.

Special registration procedure for provisional GST registrants enables completing migration and receiving a new GSTIN and token.
Procedure allows taxpayers with only a Provisional Identification Number who did not complete FORM GST REG-26 to apply using FORM GST REG-01 after notification from GSTN, obtain a new GSTIN, access token and ARN, submit those plus the old GSTIN to GSTN for mapping, and generate a registration certificate via first-time login; upon completion they are deemed registered from the commencement of the GST regime.

Migration procedure for provisional IDs allows affected taxpayers to obtain GSTIN and be deemed registered retroactively.
A special procedure allows taxpayers who only received a Provisional Identification Number after incomplete FORM GST REG-26 filing to obtain a GSTIN by submitting prescribed details to the jurisdictional nodal officer, applying in FORM GST REG-01 on the portal, receiving a new GSTIN, ARN and access token, and emailing those mapping details to GSTN for linkage to the old PID; thereafter taxpayers must first-time login using the old PID to generate the registration certificate. Such taxpayers are deemed to have been registered from 1st July, 2017.

Exemption from reverse charge extended to continue daily small-value exemption under Tamil Nadu SGST notification until revised date.
An amendment to the Tamil Nadu SGST notification substitutes the earlier specified cut-off date with a later date, thereby extending the temporary exemption from payment of State tax under the reverse charge mechanism for supplies below a small daily threshold, enacted under the powers of section 11(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and issued on the recommendation of the Council.

Special migration procedure for provisional GSTID holders enables registration and mapping to new GSTIN with specified compliance steps.
A special procedure enables taxpayers who received only a Provisional Identification Number and did not complete FORM GST REG-26 to apply in FORM GST REG-01, receive a new GSTIN, and supply linkage details to GSTN so GSTN can map the new GSTIN to the old PID; taxpayers must then perform first-time login using the old PID to generate the registration certificate. Such taxpayers are deemed registered with effect from 1st July, 2017.

Extension of notified deadline under state GST notification extends the previously prescribed cut-off for transitional provisions.
The State Government amends the cited Finance Department GST notification by substituting the earlier specified date with a later specified date, thereby extending the notification's prescribed deadline. The amendment is made under the exercise of statutory power to issue notifications and follows the Council's recommendations; it solely effects the substitution of the figures, letters and words constituting the original date in the referenced notification.

E-way bill exemption for specified intra-state job work and intra-city consignments subject to listed goods, value and documentation conditions.
Notification exempts generation of an e-way bill for intra-state movements for job work within Rajasthan, including sending to or between job-workers and returns to the principal, where such transportation is not for final delivery; separate limited-value exemptions apply to intra-state and intra-city movements with specified exclusions, and documents such as tax invoice, bill of supply, delivery challan or bill of entry must be carried even for consignments exempted from e-way bill requirements.