Cross-empowerment of CGST officers enables sanction of refunds by central officers in state territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax Act and authorized by the Commissioner as proper officers for refund provisions are cross-empowered to act as proper officers for sanctioning refunds under the Maharashtra Goods and Services Tax Act for registered persons located in their territorial jurisdiction, pursuant to the state Act and rules.

Cross empowerment of State GST officers enables sanction of central GST refunds for registrants within their territorial jurisdiction.
State and Union Territory officers authorized by their Commissioners as proper officers for refund under the respective GST Acts are specified to act as proper officers for sanctioning refunds under the Central GST Act and Rules, for registered persons located within their territorial jurisdiction who apply to them, subject to specified exceptions to the Central GST refund rule provisions.

IGST rate amendments expand 'Government Entity' scope and modify supply-specific rates and input-credit conditions for works, transport and leasing
Amends IGST notification No. 8/2017 by including "Government Entity" among recipient categories and by prescribing that services supplied to such entities must be procured by them in relation to work entrusted by the Central/State/Union territory or local authority. Revises rate entries and provisos for works contracts, composite supplies, construction, offshore E&P, transport and renting where fuel is included, conditions limiting input tax credit, transitional leasing taxation, and inserts job-work and printing-related entries and statutory definitions for "Governmental Authority" and "Government Entity."

Rate exemption amendment: omission of proviso alters applicability of payment-of-tax exemption under Section 9(4) of GST.
Amendment removes the proviso under Paragraph 1 of the prior State Tax (Rate) notification concerning the rate exemption on payment of tax under the GST framework, effected by the Gujarat Finance Department on Council recommendation.

Reverse Charge Mechanism exemption extended, preserving non liability for registered persons under section 8(4).
The amendment omits the proviso to Paragraph 1 of Notification No. 8/2017-State Tax (Rate) and confirms that the exemption from liability to pay tax under the Reverse Charge Mechanism in section 8(4) continues to apply to all registered persons for the period specified in the amendment.

Exemption extension: state GST exemption for all registered persons extended until specified fiscal deadline under amended notification.
The amendment directs omission of the proviso to Paragraph 1 of Notification No. 8/2017 - State Tax (Rate), effected under the State Government's power in section 11(1) of the Arunachal Pradesh GST Act. The amended notification states that the resulting exemption applies to all registered persons until the specified fiscal cutoff established by the notification.

Exemption from tax under section 9(4) extended for registered persons until the specified deadline by notification.
The Government, invoking its statutory power to amend rate notifications and acting on Council recommendations in the public interest, omits the proviso in Paragraph 1 of the earlier rate notification and extends the tax exemption as amended to apply to all registered persons until the stated terminal date.

Amendment under Section 23(2): expands the notified handicraft goods list to include textile handloom, shawls, chainstitch and shola articles.
Amendment under Section 23(2) of the Maharashtra GST Act substitutes serial number 9 to list Textile (handloom products) and Handmade shawls, stoles and scarves, and inserts new serials after 28 adding Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola to the notification of handicraft goods by Notification No. 38/2017-State Tax dated 13 October 2017.

GST amendment adds specified handicraft and handloom items to the state tax notification, expanding listed craft entries.
The Government of Gujarat amends its state GST notification to substitute serial number 9 with Textile (handloom products), Handmade shawls, stoles and scarves (including chapters 50, 58, 61, 62, 63) and to add new entries for chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola, effectuating revisions to the Table in the prior Finance Department notification under the Gujarat Goods and Services Tax Act.

GST exemption extended for all registered persons through an amendment removing a limiting proviso under state law
The State has amended its GST rate notification by omitting the proviso to Paragraph 1 of the earlier notification, thereby removing the prior limiting condition; the exemption created by that notification, as amended, is confirmed to apply to all registered persons for the remaining statutory period.

Reduced IGST rate on leased motor vehicles purchased and leased before GST commencement, subject to purchase and input credit conditions.
Notification reduces IGST on inter state supplies of motor vehicles leased where the vehicle was purchased and supplied on lease before the GST effective date, by prescribing a reduced rate as a proportion of the otherwise applicable IGST and making it subject to conditions. Condition 1 requires purchase by the lessor prior to the GST effective date and supply on lease before that date. Condition 2 requires the supplier to be registered, to have purchased the vehicle before the GST effective date and not to have availed input tax credit of central excise, VAT or other taxes on that vehicle. The notification contains a sunset provision and adopts Customs Tariff interpretation rules.

Handicrafts goods: amendment expands CGST notification exempted list to include additional textile and craft items.
Amendment to Notification No.32/2017-Central Tax substitutes the textile-related entry to read "Textile (handloom products), Handmade shawls, stoles and scarves" with chapter references and inserts new serial entries adding chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola, thereby expanding the enumerated list of handicrafts goods under the CGST notification.

Reverse Charge Mechanism exemption extended; payment obligation under the Act deferred until a later notified date.
The amendment omits the proviso under Paragraph 1 of the principal rate notification and preserves the exemption in Notification No.8/2017 Central Tax (Rate) as amended, thereby extending the exemption from the Reverse Charge Mechanism payment obligation for all registered persons until the later date specified by the notification and its subsequent substitutions.

UTGST exemption on reverse charge extended for registered persons under amended notification, omitting the proviso to Paragraph 1.
The notification omits the proviso to Paragraph 1 of Notification No.8/2017 and extends the exemption in that notification to all registered persons, thereby affecting payment obligations under the reverse charge mechanism and altering the temporal applicability of the exemption as subsequently modified by later notifications.

Tax exemption under section 9(4) extended to all registered persons for the transitional period ending in March 2017.
The amendment omits the proviso to Paragraph 1 of Notification No.(08/2017) FD 48 CSL 2017 so that the exemption from payment of tax under section 9(4) of the KGST Act, 2017 applies to all registered persons until the thirty-first day of March, 2017.

Reduced state tax for leased motor vehicles applies subject to pre implementation purchase and input tax credit conditions.
The notification fixes a reduced state tax for leased motor vehicles at 65% of the state tax otherwise applicable for goods under Chapter 87, subject to conditions: (a) the lessor purchased and supplied the vehicle on lease before 1 July 2017; or (b) the supplier is registered, purchased the vehicle before 1 July 2017 and did not avail input tax credit on taxes paid. The notification follows First Schedule tariff interpretation rules and ceases to apply on or after 1 July 2020.

Motor vehicle lease tax rate set at a reduced fraction of applicable State tax, conditioned on pre GST purchase and no input credit.
Notification prescribes a special State tax for intra State supplies of motor vehicles on lease at sixty five percent of the State tax otherwise applicable, subject to temporal limitation. The rate is conditional: the motor vehicle must have been purchased by the lessor prior to GST implementation and supplied on lease before that date; the supplier must be registered, have purchased the vehicle prior to GST implementation and not have availed input tax credit of central excise, VAT or other taxes on the vehicle. Tariff classification follows the First Schedule interpretation rules.

State tax on motor vehicles adjusted under transitional conditions, applying reduced rate for specified prior purchases until the sunset date.
Notification prescribes a reduced state tax rate for intra-State supplies of motor vehicles under Chapter 87-set at sixty-five percent of the state tax otherwise applicable-subject to conditions and a sunset disapplication from 1 July 2020; qualifying conditions cover (a) lessors who purchased vehicles before 1 July 2017 and leased them before that date, and (b) registered suppliers who purchased vehicles before 1 July 2017 and did not claim input tax credit on such purchases.

Reduced state tax on leased motor vehicles applies subject to purchase date and input tax credit conditions until the notification expires.
Prescribes a reduced state tax on intra State leasing of motor vehicles by applying 65% of the State tax otherwise applicable under Notification No. 1/2017-State Tax (Rate), tied to Customs Tariff First Schedule classifications and subject to annexed conditions limiting eligibility to vehicles purchased by the lessor prior to 1st July, 2017 or supplied by a registered supplier who purchased prior to that date without availing input tax credit; the notification ceases to apply on or after 1st July, 2020.

State tax on motor vehicles set below standard rate, conditional on pre July purchase and supplier registration requirements.
Notifies a special State tax for intra State supplies of motor vehicles under Chapter 87, fixing the rate at 65% of the state tax