Customs duty and cess exemptions expanded for import authorisations, with clarified EPCG capital goods rules and EOU sourcing benefits.
Amendments expand exemptions for Advance Authorisation, EPCG and EOU/EHTP/STP/BTP schemes to exclude Basic Customs Duty, Additional Customs Duty, Education Cess, anti dumping, countervailing, safeguard and transition product specific safeguard duties where applicable, and to exempt the whole of the Integrated Tax and Compensation Cess as notified by the Department of Revenue; EPCG capital goods imports at zero customs duty are defined and linked to an export obligation, indigenous sourcing confers deemed export benefits, and EOUs may import or procure goods including second hand capital goods without payment of customs duty and specified cess subject to notifications and GST refund/payment mechanisms.

Exemption for Government Entity services to governments and grant-funded recipients expands GST relief under amended state notification.
The notification amends Gujarat State Tax rates to broaden the meaning of governmental authority, inserts exemptions for services by a Government Entity to governments or specified persons when consideration is received as grants, exempts certain goods transport agency services to unregistered persons except listed institutional recipients, and exempts access-to-road-or-bridge services paid by annuity; it also clarifies upfront amount treatment for long term leases and replaces definitions of Governmental Authority and Government Entity to require ninety percent or more government participation.

Governmental Authority definition expanded to include bodies with high government participation, altering GST exemption coverage.
Amendments broaden table entries and definitions to expand GST nil-rate coverage: a new nil-rate entry for supplies by a Government Entity to government or specified persons where consideration is in the form of government grants; nil-rate entries for goods transport agency services to unregistered persons (excluding certain institutional recipients) and for access-to-road or bridge services paid by annuity; revision of the upfront-amount entry for long-term industrial or infrastructure leases by state industrial development corporations or similarly government-majority entities; and redefinition of "Governmental Authority" and insertion of "Government Entity" to reflect bodies with high government participation.

Government Entity exemptions expanded; nil-rated services and transport exemptions added under state GST rules notification
Amendment broadens recipient scope to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts nil-rated entries for services by a Government Entity to Governments or local authorities when funded by grants, for goods transport agency services to unregistered persons subject to specified exclusions, and for access to road or bridge on annuity; revises the long-term lease upfront-payment description for government-controlled development entities; and redefines "Governmental Authority" and introduces "Government Entity" with ninety percent or more government participation.

Government Entity exemptions expanded: specific services to government bodies and certain unregistered recipients exempted under state GST rates.
The notification widens the term "governmental authority" to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserts exemptions for (i) supply of service by a Government Entity to government bodies or specified persons where consideration is received as grants, (ii) goods transport agency services to unregistered persons excluding listed institutional recipients, and (iii) service by way of access to a road or bridge on payment of annuity; and adds definitions of "Governmental Authority" and "Government Entity" based on substantial government participation.

Government entity supply exemptions extended to services to governments and specified recipients, with new nil-rated entries and revised definitions.
The notification broadens the scope of recipients and adds nil-rated supplies: substitution expands "governmental authority" to explicitly include Central Government, State Government, Union territory, local authority or Governmental Authority; a new nil-rated entry covers services by a Government Entity to those governments or persons specified by them where consideration is received as grants; additional nil-rated entries cover specified goods transport agency services to unregistered persons (subject to exceptions) and services granting access to roads or bridges on annuity; definitions of Governmental Authority and Government Entity are amended to require substantial government participation.

Government Entity definition expanded, altering GST exemptions for government funded services and specified lease-related charges.
The notification amends exempt supply entries to broaden recipients to Central/State/Union territory/local authority or Governmental Authority; adds a Chapter 99 exemption for supply of service by a Government Entity to governments or persons specified by them where consideration is in the form of grants; inserts exemptions for goods transport agency services to certain unregistered persons and for access to roads or bridges on annuity; clarifies taxability of upfront amounts for long term leases of industrial or infrastructure plots by government owned entities; and redefines Governmental Authority and Government Entity as bodies with ninety percent or more government participation performing municipal, panchayat or entrusted governmental functions.

GST exemption for government-grant-funded services and specified transport and annuity road access services clarified and expanded.
The amendment broadens exempted recipients by substituting "Central Government, State Government, Union territory, local authority or Governmental Authority" for "governmental authority," inserts nil-rated entries for services by Government Entities to governments where consideration is in the form of grants, makes services by goods transport agencies to unregistered persons (with specified exclusions) nil-rated, exempts access to roads or bridges on annuity, and revises the upfront amount entry for long-term lease grants by specified government-owned development entities; it also replaces definitions of "Governmental Authority" and introduces "Government Entity" with a ninety per cent participation threshold.

Government grants exemption: services by government entities to government recipients paid by grants now nil-rated under UTGST.
The notification amends UTGST Rate provisions to add nil-rated entries for services: supply by a Government Entity to government recipients or persons specified by them where consideration is received as grants; supply by a goods transport agency to unregistered persons subject to specified exclusions; and services granting access to a road or bridge on payment of annuity. It also revises the description of upfront amounts for long-term leases of industrial or infrastructure-development plots by government-controlled development entities and defines "Governmental Authority" and "Government Entity" by statutory origin and ninety percent government participation criteria.

IGST Reverse Charge Exemption shields registered recipients from paying tax on supplies from unregistered suppliers until notified date.
Exemption grants that inter State supplies of goods or services received by a registered person from an unregistered supplier are exempt from integrated tax leviable under section 5(4) of the IGST Act, 2017. The exemption is effected by notification and applied to all registered persons until the then notified expiry date, with the notification having been subject to later substitutions of that date.

Definition of Government Entity expands concessional GST coverage for specified services supplied to such entities under amended rates.
Amendments expand concessional State GST coverage by adding "Government Entity" and "Governmental Authority" to recipients, revise multiple tariff table entries (works contracts, transport and renting of passenger vehicles, goods transport, leasing, printing and job work) with substituted wording and provisos, condition concessional treatment on procurement for works entrusted by Central/State/Union territory or local authority, and introduce definitions requiring ninety percent or more government participation by way of equity or control.

Government entity and recipient definitions broadened under SGST, altering supply classifications and input tax credit conditions.
The notification amends the SGST rate schedule by broadening recipient categories to include Governmental Authority and Government Entity, substituting multiple works-contract and service entries with specified SGST rates, imposing provisos that supplies to Government Entities qualify only when procured for works entrusted by a government or local authority, restricting input tax credit for passenger transport and vehicle renting where fuel cost is included, adjusting transport and leasing entries including transitional leasing rates, and inserting job-work and printing items with corresponding rates.

Manipur GST notification expands government entity definitions and adjusts service rates, input credit rules and leasing transitional treatment.
The notification amends Notification No.11/2017 State Tax (Rate) to expand public recipient categories to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities and conditions supply to them on procurement in relation to works entrusted by those authorities; redefines composite works contracts and construction service entries with specified rates and provisos; revises tax treatment of passenger transport and vehicle renting where fuel is included by imposing input tax credit restrictions; provides transitional reduced rate treatment for leasing of motor vehicles purchased before 1 July 2017; inserts printing, job work, food product and clay brick related entries; and adds definitions of Governmental Authority and Government Entity based on 90% government participation.

GST rate amendments expand recipient definitions and revise conditions for works contracts, transport, rental and printing services.
Amendments broaden recipient descriptions to include Central/State/Union territory, local authorities, Governmental Authorities and Government Entities; define Governmental Authority and Government Entity by composition and function; revise table entries to reclassify composite works contracts (predominantly earth work), offshore E&P contracts, construction services, transport and renting services where fuel is included, gas pipeline transport, goods transport, leasing of pre-existing motor vehicles, financial services residuals, and job work/printing items; and impose provisos limiting concessional treatment where procurement by or input tax credits taken by the recipient fail the specified conditions.

GST classification expands Governmental Authority and Government Entity definitions, adjusting tax treatment for works contracts, transport and leasing.
Amendments expand recipients covered by specified entries to include Governmental Authority and Government Entity, reclassify composite works contracts (including predominantly earth work and offshore E&P contracts), transport and renting services with input tax credit provisos, revise entries for goods transport and pipeline services, adjust leasing treatment for pre-existing vehicle leases with a transitional limitation, and add or clarify job-work and printing entries; new definitions set out qualifying statutory or government-established bodies with substantial public participation.

UTGST rate amendments broaden covered public entities and revise service rate classifications with tightened input tax credit conditions.
The notification amends UTGST rate entries and definitions to include Central Government, State Government, Union territory, local authorities, Governmental Authorities and Government Entities, conditions supplies to Government Entities must be procured for works entrusted to them, revises rate classifications for works contracts, transport and rental services with restrictions on input tax credit where fuel cost is included, inserts job work and printing entries, and adds statutory definitions for Governmental Authority and Government Entity.

GST rate amendments broaden public recipient definitions and tie concessional service treatment to procurement and input tax credit conditions.
Amendments expand recipient classifications for concessional treatment by adding Central Government, State Government, Union territory and Government Entity, impose procurement-related conditions for supplies to Government Entities, revise entries and central tax rates for composite works contracts, construction, passenger transport and vehicle rental services, and introduce restrictions on input tax credit eligibility. The schedule is updated to add printing and job-work items and specific goods categories, and new definitions of "Governmental Authority" and Government Entity are inserted tying rate treatment to government participation and entrusted functions.

Nil rate for transit cargo services to Nepal and Bhutan introduced, exempting state tax on those supplies.
Amendment inserts serial 9B in the Table of Notification No. 12/2017, providing that supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) is subject to a nil state tax rate under the Arunachal Pradesh Goods and Services Tax framework.

Payment of State tax at time of supply required for small taxpayers not under composition; returns and prescribed payment period apply.
Registered persons below the small taxpayer turnover threshold who have not opted for composition must pay State tax on outward supply at the time of supply specified in the Act, including situations covered by the Act's time-of-supply provisions, and must furnish prescribed details and returns with payment periods as provided under the Act.

Exemption from registration for specified handicraft supplies expanded to include additional textile and craft items under GST rules.
Amendment substitutes the textile-related entry to specify Textile (handloom products) and Handmade shawls, stoles and scarves (including chapters 50, 58, 61, 62, 63) and inserts new exempted goods-Chain stitch; Crewel, namda, gabba; Wicker willow products; Toran; and Articles made of shola-each to be treated under appropriate chapter headings for purposes of exemption from obtaining registration under the OGST Act.