UTGST exemption: new entries add duty credit scrips and grant funded government supplies, plus government entity definition.
The notification amends the UTGST rate schedule to add an exemption for Duty Credit Scrips and to exempt supplies by a Government entity to government bodies or specified persons where payment is by grant; it defines Government Entity as bodies set up by statute or government with ninety percent or more equity or control to perform entrusted functions; and it requires the person owning an actionable claim in a brand name to file an affidavit relinquishing that claim and authorising the packer to print a specified disclaimer on unit containers when ownership and packing are by different persons.

Supply by Government Entity: exemption for grant funded supplies and new rules on brand owner affidavit and packaging.
The notification adds Duty Credit Scrips to the Schedule and exempts supply of goods by a Government Entity to government bodies when consideration is received as grants. It defines "Government Entity" as a statutory authority or a body established by government with ninety percent or more equity or control to perform entrusted functions. ANNEXURE I now requires the brand owner, where different from the packer, to file an affidavit with the jurisdictional Commissioner of State Tax voluntarily foregoing any actionable claim or enforceable right in the brand and authorising the packer to print that forfeiture on unit containers in indelible ink in English and the local language.

GST Schedule amendments: reclassification of goods and brand-based conditions for preferential rate applicability.
The notification amends the Maharashtra State GST rate schedules by inserting, substituting and omitting tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), adding goods such as sliced dried mangoes, khakhra/plain chapatti/roti, specified ready-to-consume namkeens subject to brand conditions, certain medicaments, various wastes/scraps, e-waste (per E-Waste Rules), biomass briquettes, poster colours, parts and bearings, and by revising product descriptions, exclusions and serial numbers; and by adding an ANNEXURE proviso requiring a brand-owner affidavit when ownership and packing are by different persons.

GST rate schedule amendments: reclassification of goods and packaging-linked brand affidavit requirement alters tax treatment.
Amendments to the Gujarat GST rate schedules revise tariff classification and taxable treatment by inserting, substituting and omitting multiple entries across Schedules I-IV and the ANNEXURE, adding items (including dried mangoes, khakhra, branded ready-to-consume namkeens, e-waste, biomass briquettes and specified medicaments), altering commodity descriptions (fuels, threads, yarns, poster colour, bearings, pump and engine parts), and removing certain serial entries. The ANNEXURE now requires an affidavit by a brand-holder who voluntarily forgoes actionable claims to authorise packers to print an indelible bilingual statement on unit containers.

Tax rate amendments revise GST tariff classifications and require affidavit-based brand-rights forfeiture for packaged goods.
The notification amends the State GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), adding classifications for specified food items, wastes and scraps, textile yarns, medicaments, e-waste, biomass briquettes and various parts, and revises fuel and kerosene entries. It also inserts an Annexure proviso requiring a brand-owner to file an affidavit of voluntary forfeiture of actionable claims or enforceable rights and to authorise packers to print a prescribed statement on unit containers.

GST rate notification amends tariff classifications, adds specific concessional entries, and imposes brand forfeiture affidavit and labelling requirement.
Amendment modifies State GST rate notification by inserting, substituting and omitting tariff entries across the 2.5%, 6%, 9% and 14% Schedules, adding specific goods (including dried mango slices, certain ready-to-consume namkeens, medicaments per specified pharmacopoeias, e waste and various waste/scrap categories), redefining classifications for textile, rubber, paper and metal scrap, and carving out ornamental stone goods; it also requires a brand-rights holder to file an affidavit forfeiting actionable claims when a different person packs unit containers and to authorise labelling of that forfeiture.

GST rate schedule amendments adjust goods classifications and add a brand owner affidavit requirement for unit container packing.
The notification amends the State GST rate schedules by substituting, inserting and omitting multiple tariff entries across Schedules I-IV to reclassify specified goods (including prepared foods, dried fruits, waste and scrap materials, yarn and threads, engine and pump parts, e-waste and biomass briquettes) and to modify certain existing entries. It distinguishes goods put up in unit containers by registered or enforceable brand rights and adds an Annexure proviso requiring a brand-owner affidavit, filed with the jurisdictional Commissioner, voluntarily foregoing actionable claims and authorising packers to print an indelible statement on unit containers.

UTGST rate schedule amendments reclassify goods and add brand forfeiture affidavit requirement for packed branded foods.
Amendments revise UTGST tariff classifications across Schedules I-IV by adding, substituting and omitting entries for specified goods (including dried fruits, khakhra/plain chapatti, medicaments meeting pharmacopoeia criteria, various wastes and e waste, textiles and sewing threads, poster colour and biomass briquettes) and reallocate them among rate bands. Packaged ready to consume namkeens in unit containers receive concessional treatment only if bearing a registered brand or a brand with an actionable claim, subject to an ANNEXURE condition; where brand ownership differs from the packer, the brand owner must file an affidavit declaring voluntary forfeiture and authorising the packer to print that forfeiture.

GST rate amendments reclassify goods and add tariff entries, refining scope and packaging related brand conditions.
The notification amends the CGST rate schedules by inserting, substituting and omitting tariff entries to reclassify goods and fix applicable rates, including additions for prepared foods (khakhra, plain chapatti or roti), branded and unit packed namkeen preparations subject to actionable brand rights conditions, specific medicaments made pursuant to designated pharmacopoeias, multiple categories of waste and scrap, e waste as defined under the relevant rules, textile yarn and sewing thread classifications, parts for certain engines and pumps, poster colours and biomass briquettes, and by modifying entries to exclude or include specified items in Schedules I-IV.

Supply of services by Overseeing Committee members added to IGST rate schedule, specifying treatment for supplies to RBI.
Amendment inserts a new entry in the IGST rate notification identifying Supply of services by the members of Overseeing Committee to Reserve Bank of India, naming the supplier class as Members of Overseeing Committee constituted by the Reserve Bank of India and the recipient as the Reserve Bank of India, thereby adding a specific row to the IGST Rate table under the Central Government's power under section 5(3) of the IGST Act.

GST rate schedule amendments reclassify goods and impose a brand-owner affidavit requirement for unit-packed branded products.
The notification amends Karnataka GST schedule entries by substituting, inserting and omitting tariff descriptions and serial numbers across multiple schedules to reclassify goods (including food items, namkeens, medicaments meeting specific pharmacopoeia criteria, biomass briquettes, various wastes and scraps, e-waste, textile threads, engine and pump parts, and stone goods). It adds an ANNEXURE proviso requiring a brand-owner affidavit to voluntarily forgo actionable or enforceable brand rights and authorise packers to print a declaration on unit containers when ownership and packing are by different persons.

Supply of services by committee members added to State Tax (Rate) notification, inserting an entry for services to Reserve Bank of India.
The Maharashtra Finance Department, under sub-section (3) of section 11 of the Maharashtra GST Act, 2017, amends Notification No. 13/2017-State Tax (Rate) by inserting serial number 10 in the Table: "Supply of services by the members of Overseeing Committee to Reserve Bank of India," identifying the suppliers as members of the Overseeing Committee constituted by the Reserve Bank of India and the recipient as the Reserve Bank of India.

Reverse charge: Supply of services by Overseeing Committee members to Reserve Bank of India now included under state tax notification.
The Government of Gujarat amends Notification No.13/2017-State Tax (Rate) by inserting a table entry covering the supply of services by members of the Overseeing Committee constituted by the Reserve Bank of India, identifying the Reserve Bank of India as the recipient of those services.

Supply of services by Overseeing Committee members to central bank added to state GST rate notification, clarifying tax treatment.
The notification amends the State Tax (Rate) schedule by inserting a new table entry: Supply of services by the members of Overseeing Committee to Reserve Bank of India, identifying suppliers as members of the Overseeing Committee constituted by the Reserve Bank of India and the recipient as Reserve Bank of India, thereby modifying the principal notification under the power conferred by section 9(3) of the Manipur Goods and Services Tax Act, 2017.

Supply of services by Overseeing Committee members to Reserve Bank of India added to state tax rate notification.
The State Government amends Notification No. 13/2017 State Tax (Rate) by inserting a new schedule entry specifying the supply of services by the members of Overseeing Committee to Reserve Bank of India; provider: "Members of Overseeing Committee constituted by the Reserve Bank of India"; recipient: "Reserve Bank of India."

Supply of services by Overseeing Committee members to the central bank added to state GST rate notification.
The State Government, exercising power under sub-section (3) of section 9 of the Sikkim GST Act, 2017, amends Notification No.13/2017-State Tax (Rate) by inserting serial number 10 to the rate table to record the supply of services by members of an Overseeing Committee to the Reserve Bank of India, identifying the supplier as committee members and the recipient as the Reserve Bank.

Reverse charge mechanism: services by Overseeing Committee members to Reserve Bank of India included under RCM treatment.
Amendment inserts a new entry in the Central Tax (Rate) notification to treat supplies of services by members of the Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India within the notification framework, specifying the supplier as Overseeing Committee members and the recipient as the Reserve Bank of India.

Supply of services by Overseeing Committee members added to UTGST rate schedule as a distinct taxable supply.
The Central Government amends Notification No. 13/2017-UTT(R) by inserting a new UTGST rate Table entry for the supply of services by members of Overseeing Committee to the Reserve Bank of India, identifying the providers as "Members of Overseeing Committee constituted by the Reserve Bank of India" and the recipient as the "Reserve Bank of India."

Government Entity exemptions expanded under IGST notification; specified services and transport supplies now exempt from tax
A new nil-rated entry exempts services supplied by a Government Entity to government bodies or specified persons when consideration is received as grants. Exemptions also cover GTA services to unregistered persons subject to listed exclusions, and services granting access to roads or bridges on annuity payment. The long-term lease premium entry is narrowed to specified government-owned development entities. Definitions are amended so that 'Governmental Authority' and 'Government Entity' denote bodies with 90% or more government participation.

Supply of services by overseeing committee members added to GST notification, covering services provided to the central banking authority.
The Government amends Notification No. (13/2017) FD 48 CSL 2017 by inserting, after serial number 9, a new serial number 10 specifying the supply of services by members of the Overseeing Committee to the Reserve Bank of India, naming the committee members as beneficiaries and the Reserve Bank of India as the recipient, via Notification (33/2017) dated 13 October 2017.