GST exemption expansions and valuation rule change add targeted nil-rated services and reconcile royalty-assignment exemptions.
Amendments expand GST exemptions and revise valuation and date references: removal of certain governmental descriptors; substitution of value of supply for declared tariff; extension of date references; insertion of new nil-rated entries including old age home services to qualifying residents, electricity distribution to farmer tube wells, warehousing of minor forest produce, PF and NPS administrative services, government loan guarantee services, FSSAI testing services, artificial insemination of livestock, ERCC assignment of royalty collection subject to reconciliation, and limited membership-fee exemptions for specified non-profit bodies; and clarification treating educational boards as institutions for examination services.

Export manifest fee exemption applies to specified shipping bill entries filed through Inland Container Depots.
No fee is leviable for an export manifest amended or supplemented by entries relating to shipping bills filed during the specified period at Inland Container Depots. The exemption applies only to such export-manifest entries and operates within the Levy of Fees (Customs Documents) framework.

Tax classification of restaurant, transport and digital supplies revised, redefining taxable supply, value reference and multimodal transport.
The notification amends classifications and definitions for GST treatment: restaurant and eating establishment supplies are redefined to include institutional canteens (non event based) and to exclude certain lodging premises; "declared tariff" is replaced by "value of supply" in specified items; input tax credit not taken is a condition for concessional treatment; multimodal transportation is defined with responsibilities of a multimodal transporter; and e books are separately classified as an online electronic version of printed books.

Handicraft goods state tax exemption caps state GST to notified rates for listed intra state handicraft supplies.
State tax on intra state supplies of specified handicraft goods is exempted to the extent that it exceeds the rate specified in the notification's Table; the State limits leviable tax under section 9 to the notified rate for each listed tariff entry. Eligibility is governed by the notification's definition of "handicraft goods"-predominantly hand made items with substantial ornamentation or distinctive aesthetic, artistic, ethnic or cultural features-and by the product categories and rates set out in the Table. The notification is effective from its date of issue.

Input tax credit restrictions: specified goods' accumulated credits on supplies from August are excluded and unused credits lapse.
The amendment inserts a proviso excluding input tax credit for specified goods where supplies are received on or after the first day of August, and provides that any unutilised input tax credit balance for those goods, after payment of tax for and up to the month of July on inward supplies received up to the 31st day of July, shall lapse.

Exemption amendments expand exempt goods under state GST to include leaf products, brooms, coir compost, sanitary items and rakhi.
Amendment expands the State GST exemption schedule by inserting leaf-based materials and finished goods, vegetable materials for broom manufacture, revising the de-oiled rice bran entry, adding khali dona and leaf-made goods, specifying exemption of currency notes/coins when sold to central monetary or government authorities, exempting coir pith compost subject to brand/actionable-claim conditions, and including sanitary towels, tampons and rakhi; effectiveness date is provided.

GST schedule amendments: reclassification and reallocation of specific goods across rate brackets, altering taxable treatment accordingly.
The notification amends Odisha's GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%). Key changes include adding ethyl alcohol for blending with motor spirit and fertilizer grade phosphoric acid in the lower rate schedule; adding and reclassifying goods such as bamboo flooring, brass kerosene pressure stoves, fuel cell vehicles, specified household electrical appliances, lithium-ion batteries and certain television sets across mid and standard rate schedules; and omitting or replacing multiple entries in the highest rate schedule to exclude specified items from that bracket.

Business definition now excludes activities by central, state or local governments when acting as public authorities, clarifying GST scope.
Clarifies that for the specified notification the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, thereby excluding such governmental activities from the notification's applicability.

Territorial scope expanded: Union territories and municipalities explicitly included in GST supply exclusion framework.
The notification amends the definitional scope in the Odisha GST exemption instrument by inserting "Union territory" after "State Government" and adding a provision specifying supplies to "a Municipality under article 243W of the Constitution," thereby expressly extending the notification's exclusions from supply treatment to Union territories and municipalities constituted under the cited constitutional provision.

Direct Selling Agent services to banks and NBFCs specified under Odisha GST notification; renting of immovable property defined.
The notification amends the Odisha GST schedule to insert an entry recognising services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to banking companies or non-banking financial companies located in the taxable territory, and adds an explanatory definition of "renting of immovable property" to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control, including letting, leasing and licensing.

GST exemption for specified public and social services expanded, adding exemptions and clarifying supply valuation and conditions.
The notification amends the Odisha GST exemption schedule by inserting and modifying entries to declare nil tax liability for specified services, including old age home services to elderly residents, electricity distribution works to farm tube wells, warehousing of minor forest produce, certain pension and provident fund services, FSSAI food testing, and services by non-profit bodies to members; it substitutes "value of supply" for "declared tariff", updates year references, and adds a clarification treating educational boards as educational institutions for examination services, while imposing reconciliation conditions on exemptions linked to assignment of royalty collection.

GST rate changes on service classifications: restaurant, transport and digital services redefined with distinct tax treatment.
The notification amends the intra State GST tariff table by revising the definition and coverage of restaurant and institutional canteen supplies, adding a proviso on input tax credit where credit has not been taken, inserting definitions for multimodal transportation and multimodal transporter, reclassifying certain goods transport services, and substituting the entry for heading 9984 to distinguish e book supplies from other telecommunications, broadcasting and information supply services with the table rates indicated.

Import policy change for urea: industrial and technical grades now free with actual user condition.
The DGFT amends the import policy for Urea under Chapter 31 to retain State Trading Enterprise listing while specifying that imports of industrial, non agricultural or technical grade Urea are "Free" for import subject to an Actual User Condition, thereby allowing such imports provided the Actual User requirement is met.

Concessional SGST rate for handicraft goods introduced, exempting intra state tax above prescribed rates for listed items.
Prescribes concessional state GST treatment by exempting intra state supplies of specified handicraft goods from state tax to the extent such tax exceeds the lower rates set out in the Table; defines "handicraft goods" as predominantly hand made articles with substantive ornamentation or distinctive aesthetic, artistic, ethnic or cultural features; and provides a tariff based schedule of handicraft categories with corresponding concessional state tax rates, together with the notification's commencement.

Input tax credit restriction: ITC on supplies received after 1 August 2018 for specified goods excluded and unutilised balances lapse.
The amendment inserts a proviso excluding the notification's application to input tax credit on supplies of specified goods received on or after 1 August 2018, and provides that any unutilised input tax credit balance for those goods, after tax payment for and up to July 2018 on inward supplies received up to 31 July 2018, shall lapse.

GST exemption schedule updated to add specified agricultural materials, sanitary products, coir compost, rakhi and related classifications.
Amendment to the Maharashtra State GST rate notification inserts and substitutes Schedule entries to add specified agricultural leaf materials, vegetable materials for broom manufacture, clarify exemption for de-oiled rice bran, add deities and goods made from specified leaves, substitute the entry for sale of currency notes or coins to the Reserve Bank of India or Government of India, add coir pith compost subject to brand conditions, and include sanitary towels, napkins, tampons and rakhi (excluding Chapter 71 goods).

GST rate amendment revises taxable goods across multiple rate schedules, inserting and omitting specified goods and descriptions.
The State GST rate notification is amended by inserting, substituting and omitting tariff headings and descriptive entries across the 2.5%, 6%, 9% and 14% schedules: additions include ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, various paints and household electrical appliances, and vehicle and parts classifications; substitutions and deletions adjust product descriptions, exclusions, and value thresholds; and the amendments take effect on the stated commencement date.

Definition of business exclusion clarifies government and local authority public activities are not treated as business under state GST.
An explanatory amendment to Notification No. 11/2017 inserts that for the purposes of item (vi) in serial number 3 the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; the amendment clarifies the notification's applicability and is effective from 27th July 2018.

GST Rate Notification amendment adds union territory and municipal reference expanding entities covered under state tax provisions.
Amendment to the State Tax (Rate) notification adds the words "or Union territory" after "State Government" and adds "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby broadening the notification's referential scope; the change is made under statutory power on Council recommendation and takes effect from 27th July 2018.

Supply of services by individual Direct Selling Agents: newly specified as services to banks and NBFCs under Maharashtra SGST.
The notification inserts a new Table entry specifying services supplied by individual Direct Selling Agents (not being bodies corporate, partnerships, or LLPs) to banking companies or non-banking financial companies located in the taxable territory as a distinct category of supply. It also adds clause (g) to the Explanation, defining "renting of immovable property" to include permitting access, occupation or use, with or without transfer of possession or control, and to cover letting, leasing, licensing or similar arrangements. The amendment is effective from 27th July 2018.