Reverse charge mechanism: supplies of used, seized or scrap goods by government entities target liability on registered recipients.
Amendment inserts an entry into Notification No.4/2017 classifying supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap under Any Chapter, with the supplier being Central/State/UT/local authorities and the recipient any registered person, thereby bringing such supplies within the notification's regulatory scope.

Reduced CGST rate for leased motor vehicles where vehicles were acquired and leased under transitional purchase conditions.
Reduced central tax applies to motor vehicles in Chapter 87 at sixty-five percent of the otherwise applicable central tax where vehicles were purchased before 1 July 2017 and supplied on lease before that date, subject to conditions. Eligibility is limited to vehicles acquired pre-1 July 2017 and either (a) purchased by the lessor and leased before that date, or (b) supplied by a registered person who purchased pre-1 July 2017 and did not claim input tax credits for central excise, VAT or other taxes on the vehicle. The notification ceases to apply on or after 1 July 2020.

Reduced union territory GST on leased motor vehicles applies when vehicles were purchased and leased before GST implementation.
UTGST on motor vehicles supplied on lease prior to 1 July 2017 is fixed at sixty five percent of the union territory tax otherwise applicable, subject to conditions: the vehicle must have been purchased and leased before 1 July 2017; the supplier must be registered and must not have availed input tax credit of central excise, VAT or other taxes on the vehicle.

State tax on leased motor vehicles reduced from standard rate, subject to pre-implementation purchase and input credit conditions.
Prescribes a reduced State tax for intra State leasing of motor vehicles under Chapter 87 by applying a proportion of the otherwise applicable State tax, subject to annexed conditions requiring that vehicles were purchased by the lessor or a registered supplier prior to GST implementation and, where relevant, that no input tax credit was availed on pre GST taxes; tariff classification follows the First Schedule to the Customs Tariff Act and the measure is subject to a sunset provision.

Supply of used and seized goods to registered persons permitted under amended GST rate notification.
The notification amendment inserts a new entry covering supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap under any tariff chapter, designating suppliers as Central Government, State Government, Union territory or local authorities and recipients as any registered person.

Reverse charge applies to supplies of used, seized or scrap goods from government to registered persons under GST.
The notification amends the State Tax (Rate) schedule by inserting an entry making supplies of used vehicles, seized and confiscated goods, old and used goods, waste and scrap where supplied by Central or State Government, Union territory or local authority, subject to reverse charge, with the tax liability resting on any registered person recipient.

Supply of used and seized goods specified as supply from government bodies to registered persons under state GST rate notification
The notification inserts a new entry classifying used vehicles, seized and confiscated goods, old and used goods, and waste and scrap as supplies where the supplier is the Central Government, State Government, Union Territory or a local authority and the recipient is any registered person, thereby amending the state tax rate schedule under section 9(3) of the Arunachal Pradesh GST Act.

State tax rate amendment: supplies of used, seized or waste goods from government to registered persons specified for tax treatment.
An amendment adds a tariff entry treating supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap as taxable when supplied by Central/State/Union territory/local authorities to any registered person, clarifying their characterization and tax application under the Manipur GST rate notification.

Reverse charge on government-supplied used, seized or scrap goods makes registered recipients liable under UTGST rules.
Inserts a new entry into the UTGST Rate notification prescribing reverse charge for supplies described as used vehicles, seized and confiscated goods, old and used goods, and waste and scrap where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person, making the recipient liable under the reverse charge mechanism.

Reverse charge applies where government entities supply used, seized or scrap goods to registered persons, making recipients liable.
Amendment inserts an entry in Notification No.4/2017 to subject supplies described as used vehicles, seized and confiscated goods, old and used goods, waste and scrap (from any tariff chapter) to reverse charge, where the supplier is the Central Government, State Government, Union territory or a local authority and the recipient is any registered person.

IGST amendments: new exemptions and definitions permit duty credit scrips and grant-funded government supplies with brand-packaging affidavit rule.
The notification amends the IGST rate Schedule by inserting an entry for Duty Credit Scrips and an exemption for supplies by a Government Entity to government or specified persons against grant consideration; it defines Government Entity as an entity with at least ninety percent government participation to carry out entrusted functions, and adds a proviso requiring a brand owner affidavit authorising packers to print on unit containers when ownership and packing are by different persons.

Supply of used and seized goods now specified when made by government bodies to registered persons under amended notification.
The notification amends the prior notification by inserting Sl. No. 6, covering supplies of used vehicles, seized or confiscated goods, old and used goods, and waste and scrap; the supplier class is Central Government, State Government, Union territory or a local authority, and the recipient class is any registered person.

Supply of used and seized goods: government disposals treated as supplies to registered persons under SGST notification.
The notification amends the SGST rate schedule by inserting an entry treating used vehicles, seized and confiscated goods, old and used goods, waste and scrap (under any tariff chapter) as supplies made by the Central Government, State Government, Union territory or a local authority to any registered person, thereby specifying the supplier-recipient pairing for state tax purposes under section 9 of the Sikkim GST Act.

Exempt supplies by government entities funded via grants clarified; definition and brand-name affidavit requirement introduced.
The notification amends the Sikkim SGST rate schedule by adding Duty Credit Scrips and exempting supplies by a Government Entity when consideration is received as government grants; it defines Government Entity as a statutory or government-established body with ninety percent or more government equity or control and adds an Annexure proviso requiring a brand-owner affidavit to forgo actionable claims and authorise packers to print a declaration on unit containers.

Supply by government entity exemption clarified with definition of government entity and brand-name affidavit requirement under tax notification.
The notification amends the State Tax (Rate) schedule by adding "Duty Credit Scrips" and a specific supply category for goods supplied by a Government Entity to government or specified persons against grants. It inserts a definition of "Government Entity" as a statutory or government-established body with ninety percent or more equity or control performing entrusted functions. Annexure I is amended to require the brand-owner, when distinct from the packer, to file an affidavit with the State Tax Commissioner voluntarily foregoing actionable claims in the brand and authorising the packer to print a declaration on unit containers.

Government Entity definition expanded, affecting supply treatment and insertion of duty credit scrips and brand name affidavit requirement.
The notification adds a new schedule entry for Duty credit Scrips and exempts supplies by a Government Entity to governments or specified persons when consideration is received as grants. It inserts an Explanation defining Government Entity as a statutory authority or a body established by government with 90% or more equity or control to perform entrusted functions. ANNEXURE I receives a proviso requiring a brand owner who is distinct from the packer to file an affidavit surrendering actionable claims and authorising the packer to print a statement to that effect on unit containers.

Government entity definition clarified and duty credit scrips added, with affidavit rule for brand rights on packaged goods.
The notification amends the GST rate Schedule to add Duty Credit Scrips and an entry for supplies by Government Entities made against grants; defines "Government Entity" to mean bodies set up by statute or established by government with ninety percent or more government participation by equity or control; and inserts an ANNEXURE I proviso requiring a brand-right owner, when separate from the packer, to file an affidavit relinquishing actionable claim and authorising the packer to mark unit containers accordingly in indelible ink in English and the local language.

Government entity definition under GST expanded, creating supply exemption for grant-funded transactions and brand-owner affidavit rules.
Amendments add a tariff entry for Duty Credit Scrips; create a supply exemption for goods supplied by a Government Entity to governments or specified persons when consideration is received as grants; and define Government Entity as bodies set up by statute or established by government with ninety percent or more participation to carry out entrusted functions. Annexure I proviso requires a brand-owner who is different from the packer to file an affidavit waiving actionable claims and authorising the packer to print a declaration on unit containers.

IGST rate schedule amendments: reclassification and new entries for goods, branded food packaging and e waste, with ANNEXURE affidavit rule.
This notification amends the IGST Rate Schedule by substituting, inserting and omitting tariff entries across Schedules I-IV and the ANNEXURE, including new HS headings and descriptions for specific food items, branded ready-to-consume namkeens (subject to ANNEXURE conditions), various wastes and scraps, e waste, textile yarns and threads, certain medicaments per specified pharmacopoeias, parts and bearings, and biomass briquettes; and adds a proviso in the ANNEXURE requiring an affidavit from a brand owner who voluntarily forgoes actionable claims when a different person undertakes unit packing, authorising a statement on unit containers.

GST exemptions expanded to include duty credit scrips and government-to-government supplies against grants, with brand-rights conditions.
Amendment adds Duty Credit Scrips to exempt items and exempts supplies by a Government Entity to governments or specified persons when consideration is received as grants. It defines Government Entity as a statutory or government-established body with ninety percent or more equity or control to perform functions entrusted by government. It requires that, where brand ownership and packing are by different persons, the brand owner file an affidavit relinquishing actionable claims on the brand and authorise the packer to print a statement on unit containers that the brand owner has voluntarily forgone such rights.