Authority for Advance Ruling reconstitution: new members appointed under statutory power, effective upon official gazette publication.
The notification reconstitutes the Authority for Advance Ruling under the Himachal Pradesh GST framework, superseding the prior departmental notification and appointing two senior officers-a Joint Commissioner of State Tax and Excise and a Joint Commissioner of Central Tax-as members; the reconstitution takes effect from publication in the official gazette.

Reconstitution of Appellate Authority for Advance Ruling appoints new members and supersedes prior notification upon gazette publication.
The Governor has re constituted the Appellate Authority for Advance Ruling, superseding the Department Notification of 17 July 2018, by appointing the Chief Commissioner of Central Tax, Chandigarh Zone, and the Commissioner of State Tax and Excise, Himachal Pradesh as members. The notification commences from the date of publication in the Rajpatra (e gazette).

Furnishing deadline for CMP-08 quarterly statement extended to 31st July 2019 for April-June 2019 quarter.
An amendment inserts a proviso fixing the due date for furnishing the statement of self-assessed tax in FORM GST CMP-08 for the quarter April-June 2019, or part thereof, as the 31st day of July, 2019, thereby setting the compliance deadline for composition scheme taxpayers to submit that quarterly statement.

Electronic ticketing as tax invoice for multiplex film admissions enables streamlined GST invoicing and compliance procedures.
Amendments require persons applying for registration to ''deduct or'' act in accordance with section 51, exclude multiplex film exhibitors from a proviso in rule 46, mandate that electronic tickets issued for admission to cinematograph films in multiplex screens be deemed tax invoices even without recipient details (optional for non multiplex screens), standardise Statement 5B in refund forms for deemed exports, introduce surrender and cancellation procedures for GST practitioner enrolment via FORM GST PCT 06 and PCT 07, and add procedures and forms (FORM GST EWB 05 and EWB 06) for unblocking the facility to generate E Way Bills.

Tax refund entitlement: airport departure retail outlets beyond immigration can claim state tax refund for supplies to outgoing international tourists.
Retail outlets in the departure area of an international airport beyond immigration counters that supply goods tax free to outgoing international tourists are specified as entitled to claim refund of state tax paid on inward supplies, subject to the refund conditions set out in the GST rules; an "outgoing international tourist" is a person not normally resident in India who stays for not more than six months for legitimate non immigrant purposes.

Medical benefit scheme: Chairperson and whole-time members entitled to outdoor reimbursement and family floater coverage funded by the Board.
Establishes medical facilities for the Chairperson and whole-time members including outdoor medical reimbursement for self and defined family upon prescription or hospital documentation up to the specified annual limit, mandating family-floater coverage under a Group Mediclaim Policy for indoor treatment with the Board paying the premium; beneficiaries pay a prescribed non-refundable monthly subscription used for premiums and related treatment expenses and must choose between this scheme and any other government health scheme.

Notification under section 10(46) exempts specified income of Bangalore Water Supply and Sewerage Board, subject to compliance conditions.
Notification under section 10(46) designates Bangalore Water Supply and Sewerage Board as a Government constituted Board for exemption of specified income comprising water charges, sanitary and borewell charges, special sanitary charges, meter charge, bulk water charges, rent, and interest on surplus. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income character across the financial years, and filing returns as required by the Act.

GST CMP-08 filing deadline extended to 31 August under administrative amendment pursuant to Section 148.
Under Section 148 of the Karnataka Goods and Services Tax Act, 2017 and on Council recommendation, the Government amends Notification No. FD 47 CSL 2017 (08/2019) dated 23 April 2019 by substituting the proviso date "31st day of July, 2019" with "31st day of August, 2019" to extend the due date for furnishing FORM GST CMP-08 for the quarter April-June 2019.

GST amendment adds supply of electric passenger vehicles to local authority concessional entry, expanding notification coverage.
An amendment inserts clause (aa) into the State GST notification, treating supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers as covered by the notified entry; the clause defines "Electrically operated vehicle" as vehicles under Chapter 87 of the First Schedule to the Customs Tariff Act that run solely on electrical energy from an external source or onboard batteries.

GST rate amendment: Electrically operated vehicles and chargers newly included in reduced tax schedules altering taxable classifications.
Amendment inserts entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (defined to include e-bicycles) into the reduced rate schedule, omits a specified entry from the intermediate rate schedule, and amends a higher-rate entry to exclude chargers or charging stations for electrically operated vehicles, thereby reclassifying those goods and altering applicable GST schedule treatment effective on the stated commencement date.

Exchange rate determination for customs: specified foreign currency conversion rates set for import and export valuation.
The Central Board of Indirect Taxes and Customs prescribes specific conversion rates between listed foreign currencies and the Indian rupee for customs valuation of imported and exported goods, effective 2 August 2019, by publishing Schedule I (per-unit rates) and Schedule II (per-100-unit rates). The notification supersedes the prior exchange rate notification and records subsequent substitutions to certain currency entries, with the instrument itself later superseded by a further notification dated 14 August 2019.

Electronic cargo manifests standardised for sea and land transhipment, with revised filing, correction, carrier liability and transitional requirements.
The amendments standardise electronic arrival and departure manifests and transhipment reporting by authorised carriers for vessels, trains and trucks. They revise definitions, permit limited manual filing, exempt specified exclusive coastal movements, and prescribe timelines for updating manifests. Transhipment by land requires prescribed arrival and departure manifests and generally requires sealing, subject to recorded exceptions. Customs officers may allow correction of non-fraudulent manifest errors or condone delay for sufficient cause. Authorised carriers may outsource functions after intimation but retain joint liability, while new transitional provisions and forms govern cargo declarations, carrier bonds and sensitive-cargo disclosures.

Anti-dumping duty classification: specified exporters' jute shipments will be assessed under the residual duty category.
The Central Government amends the principal anti-dumping notification to provide that exports of specified jute goods by M/s Aman Jute Fibrous Ltd., M/s IB Jute Corporation, M/s Natural Jute Mill (Bangladesh) and M/s Kreation Global, LLC (Bangladesh) shall be finally assessed under the residual categories specified in the duty table, reflecting the designated authority's final new-shipper review recommendation that Natural Jute Mill's exports were commercially insignificant and therefore not eligible for an individual dumping margin.

Rescission of provisional anti-dumping notification removes exporter-specific provisional assessments pending New Shipper Review outcomes.
The Central Government rescinds the earlier notification that had provided for provisional assessment of jute goods exported from Bangladesh or Nepal by specified producers and exporters pending the final findings of a New Shipper Review, acting under sub-rule (2) of rule 22 of the Customs Tariff Anti-dumping Rules, and preserving actions already taken by a saving clause for things done or omitted before the rescission.

Supply of electrically operated passenger vehicles to local authorities added to Bihar SGST rate notification as regulatory amendment.
The notification amends the State Tax (Rate) table at serial number 22 by inserting clause (aa) in column (3), providing that supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers is covered by the entry, and defines "Electrically operated vehicle" as a Chapter 87 vehicle under the Customs Tariff Act, 1975 run solely on electrical energy from an external source or batteries. The amendment takes effect from 1 August 2019.

Tax classification for electrically operated vehicles revises rate schedules, adds chargers and e bicycles, and reassigns related entries.
The notification inserts Schedule I entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (including two and three wheelers and e bicycles, defined as vehicles run solely on electrical energy from an external source or batteries), omits a specified Schedule II entry, and amends Schedule III to exclude chargers or charging stations from an entry that includes inductors; the amendments take effect as of the notification's commencement date.

Extension of deadline for Bihar SGST notification: proviso date substituted and amendment effective from the specified commencement.
Amendment substitutes the date expression in paragraph 2 proviso of S.O. No. 212 (08 May 2019), replacing the earlier terminal date with a later terminal date for the specified compliance under the Bihar GST framework; the amendment is declared to come into force on a specified commencement date in July 2019.

OIDAR registration: suppliers from outside India exempted from filing annual GSTR-9 and reconciliation GSTR-9C returns.
Notification designates persons registered as providers of online information and database access or retrieval services from outside India to unregistered persons in India as a special class and relieves them from furnishing the annual return in FORM GSTR-9 and the reconciliation statement in FORM GSTR-9C under the relevant provisions of the Act and Rules.

Electrically operated vehicles: inclusion of vehicles seating more than twelve for supply to local authorities under amended GST notification.
Amendment inserts clause (aa) to the Table against serial number 22 to cover supplies to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, and defines electrically operated vehicles as road vehicles under the Customs Tariff First Schedule, Chapter 87, run solely on electrical energy from an external source or from on-board batteries; the amendment takes effect from 1st August, 2019.

GST rate amendments for electrically operated vehicles and chargers alter schedule entries and classifications, effective on the notified date.
The notification amends state GST schedules by inserting a tariff entry for chargers or charging stations for electrically operated vehicles and a defined entry for electrically operated vehicles (including e-bicycles), omitting a specified entry from the intermediate-rate schedule, and excluding chargers or charging stations for electrically operated vehicles from another schedule entry; these reclassifications change the applicable GST treatment and take effect on the notified commencement date.