GST exemption for specified public and social services expands to include aged care, agricultural electrification and capped membership benefits.
Amends S.R.O. No. 371/2017 to provide specified GST exemptions effective 27 July 2018: removes certain institutional qualifiers in table entries; replaces "declared tariff" with "value of supply"; extends transitional years from 2018 to 2019 where indicated; inserts new exempt entries covering old age home services for residents aged 60+ subject to a capped monthly inclusive charge, electricity distribution works to farmers' tube wells, warehousing of minor forest produce, provident and pension trust administrative services, government loan guarantee services to PSUs, FSSAI licensing and testing to food business operators, artificial insemination of livestock (other than horses), assignment-to-collect-royalty services with reconciliation limits, and capped membership-fee services by non-profits. Clarifies examination services by educational boards.

GST rate changes for supply of food and related services, distinguishing institutional canteens, railway catering and event based supplies.
Amendment to Kerala SGST notification revises GST classification and rates for food and drink supplies by restaurants, institutional canteens and railway catering, conditions reduced rates on non availability of input tax credit, replaces "declared tariff" with "value of supply" in specified items, reclassifies event based catering, defines multimodal transportation for goods transport services, and separates e books as a distinct lower rated item; amendments effective 27 July 2018.

Nomination to State Level Screening Committee: member appointed under Kerala GST Rules replacing a transferred officer.
The Government of Kerala nominates Smt. A. Shainamol, IAS, Additional Commissioner, State Goods and Services Tax Department, Thiruvananthapuram as Member of the State Level Screening Committee constituted under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules, 2017, substituting her entry in item (b) of the earlier notification in place of Sri D. Balamurali, IAS, on account of his transfer.

SGST rate on handicrafts limited to specified lower rates for listed intra state supplies under Puducherry notification.
Notification under the Puducherry GST Act prescribes concessional SGST treatment for specified intra State supplies of handicraft goods by exempting State tax that exceeds the lower rates listed in a tariff based table. It sets a working definition of "handicraft goods" and attaches commodity specific maximum State tax rates to particular tariff headings and item descriptions for intra State supplies, with the measure effective from the stated date.

Input tax credit restriction: accumulated unutilised ITC for specified goods lapses after the prescribed cutoff affecting refund entitlement.
The notification amends the refund proviso to exclude input tax credit accumulated on specified goods for supplies received on or after the notified cutoff, and provides that accumulated input tax credit remaining unutilised after payment of tax up to the month of July, 2018, on inward supplies received up to the last day of July, 2018, shall lapse.

GST exemption schedule amended to add specific exempt goods and a brand conditioned coir pith compost exemption.
Amendment inserts and substitutes Schedule entries to the GST rate notification to add specified goods (including sal leaves and related materials, broom manufacture materials, sanitary towels, rakhi excluding Chapter 71 goods, deities and sal leaf goods), substitutes the de oiled rice bran entry with an exemption limited by temporal scope, and establishes a brand conditioned exemption for certain coir pith compost not in unit containers.

GST rate amendments update: specified goods reclassified across schedules altering applicable state GST rate structure.
Amendment revises Puducherry State GST tariff schedules by inserting, substituting and omitting specific serial numbers and tariff descriptions across Schedules I-IV to reclassify listed goods and refine scope, thereby altering the schedule-based state GST treatment for those goods; it includes bracketed exceptions, value threshold adjustments and more precise commodity descriptions, and takes effect on the stated commencement date under the Puducherry GST Act.

Exclusion of government activities from 'business' clarifies GST treatment of works contracts received by public authorities.
An explanation is added to the State GST rate notification for the composite supply of works contracts received by government or local bodies: for this item, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities, thereby narrowing the notification's scope and applicability.

State Government or Union territory reference extended; notification also recognises municipalities under constitutional municipal governance provisions.
The amendment inserts the phrase "or Union territory" after "State Government" and inserts "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's references to include Union territories and Municipalities governed by the cited constitutional provision; the amendment is effective 27th July, 2018 and made under sub-section (2) of section 7 of the Puducherry Goods and Services Tax Act, 2017.

Reverse charge on services by individual DSAs to banks and NBFCs, shifting tax liability to the recipient.
The notification inserts a new entry subjecting services supplied by individual Direct Selling Agents (not body corporates, partnerships or LLPs) to banks or non-banking financial companies in the taxable territory to tax under the reverse charge mechanism, placing liability on the banking company or NBFC. It also adds a definition of "renting of immovable property" to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control, encompassing letting, leasing and licensing.

GST exemption scope expanded to include specified welfare, agricultural and government-assigned services subject to prescribed conditions.
The notification amends the Puducherry GST exemption schedule by omitting specified institutional qualifiers, substituting "value of supply" for "declared tariff", updating transitional year references, and inserting multiple new exempt categories: old age home services to residents aged 60+ (inclusive of boarding, lodging and maintenance, subject to a monthly per-member cap); electricity distribution works to farmers' tube wells for agricultural use; warehousing of minor forest produce; PF and NPS trust services to members; FSSAI testing and licensing to food businesses; artificial insemination of livestock; government loan guarantees to undertakings/PSUs; assignment of royalty collection to ERCCs with a reconciliation-based exemption limit; and capped membership-fee services by nonprofits. Effective 27 July 2018.

GST classification change: restaurant, rail catering, event supplies and multimodal transport redefined affecting taxable categories.
Amendments redefine taxable classifications: restaurant, canteen and rail catering supplies are specified (excluding event based supplies) and subject to input tax credit restriction; the term "declared tariff" is replaced by "value of supply" in specified items; event based supplies at exhibitions and functions are separated; multimodal transportation of goods is defined with roles and modes clarified; and telecommunications/broadcasting services are split to identify e books versus other services. The notification is effective from the stated commencement date.

Commencement of Companies Amendment Act provisions appointed; specified sections declared in force by Central Government notification.
Central Government, under sub section (2) of section 1 of the Companies (Amendment) Act, 2017, appoints 27 July 2018 as the date on which Section 5 and Section 6 of the Act shall come into force, by notification issued by the Ministry of Corporate Affairs and signed by the Joint Secretary, with an administrative file reference.

Bench constitution expands tribunal's territorial jurisdiction by creating a new bench and assigning regional coverage.
An amendment to the principal notification constitutes the National Company Law Tribunal, Kochi Bench by altering the Table: omitting specified prior entries and inserting a new serial entry designating the Kochi Bench and assigning it territorial jurisdiction over the State of Kerala and the Union territory of Lakshadweep; the amendment is issued under section 419(1) of the Companies Act, 2013 and specifies its date of commencement.

Direct Selling Agents services added to GST notification for banks and NBFCs, clarifying scope and renting definition.
The State Government amends the prior notification by inserting entry No. 11 covering services supplied by individual Direct Selling Agents (DSAs), other than corporate or partnership forms, to a banking company or a non banking financial company located in the taxable territory, and by adding clause (g) to define "renting of immovable property" to include allowing access, occupation or use, with or without transfer of possession, including letting, leasing and licensing.

Tax classification of restaurant and catering services refined to separate institutional, event based and rail supplies and clarify valuation.
Amendments revise classification and tax treatment of specified supplies: restating restaurant and catering supplies (including institutional canteens) with exclusions for certain hotel premises, expressly including supplies by Indian Railways/IRCTC, separating event based supplies, substituting "value of supply" for "declared tariff" in certain items while preserving the input tax credit proviso, defining multimodal transportation and multimodal transporter for goods movement, and distinguishing online e books from other telecommunications and information supply services.

Input tax credit exclusion for specified goods: accumulated credits for supplies received after August will lapse if unutilised.
Amendment inserts a proviso excluding input tax credit on specified goods for supplies received on or after the first day of August, 2018, and provides that accumulated input tax credit balances unutilised after payment of tax for and up to July 2018, in respect of inward supplies received up to 31st July 2018, shall lapse. The amendment is effective from 26th July, 2018.

Tax exemption schedule amendment adds and substitutes specified goods, expanding exempt items and setting effective dates.
Amendment revises the Schedule of exempted goods by inserting and substituting serial entries with HSN codes for various plant-based materials, household and personal items, and currency treatment; it clarifies that the exemption for de-oiled rice bran applies to the specified heading with retrospective effect and introduces a conditional exemption for coir pith compost limited to branded items with actionable brand rights.

GST rate amendments reclassify specified goods and add carve-outs, altering tax treatment and tariff entries.
State GST notification amends tariff schedules by inserting, substituting and omitting entries across four rate-based schedules to reclassify and adjust tax treatment for specified goods, including ethyl alcohol for blending with motor spirit, fertilizer grade phosphoric acid, bamboo flooring, various household appliances and electrical items, lithium-ion batteries, fuel cell motor vehicles, and multiple parts and accessories; several prior entries are deleted or reworded and specific carve-outs are added. The notification is effective 27 July 2018.

Definition of business excludes government activities by public authorities, clarifying non-applicability of GST to such transactions.
The State inserted an explanation excluding from the term business any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are acting as public authorities, thereby clarifying that governmental actions in the exercise of public authority are not to be treated as business activities for the purposes of the cited notification.