Input tax credit restriction: exclusion for ITC on specified goods received after commencement, unutilised credits will lapse.
The amendment inserts a proviso excluding input tax credit accumulated on supplies of specified goods received on or after the amendment's commencement from the earlier notification, and provides that any unutilised input tax credit in respect of those goods, after payment of tax for the period up to the month preceding commencement on inward supplies received up to that cutoff, shall lapse.

GST schedule amendments expand exempted goods and classifications under tax law, effective by government notification.
Amendments insert and substitute multiple Schedule entries altering tax classification and exemption status of specified goods-including certain leaves and grasses, broom manufacture materials, sanitary products, rakhi (excluding Chapter 71 goods), coir pith compost with brand-related conditions, deities of stone/marble/wood, goods of sal/siali/sisal leaves and sabai grass, a clarified entry and temporal scope for de-oiled rice bran exemption, and a revised entry for currency sales to central bank or government-effective on the notified commencement date.

GST schedule amendment reclassifies goods and adjusts tariff entries, altering taxable treatment and applicable rate categories.
Amendment to the Meghalaya GST tariff schedules reclassifies and reallocates specified goods across rate Schedules by inserting, substituting and omitting tariff entries and descriptions-adding lines such as ethyl alcohol for blending and fertilizer grade phosphoric acid, introducing household and electrical appliances and lithium ion batteries into a lower rate schedule while narrowing higher rate coverage (including exclusions for lithium ion batteries and certain television sets), and adjusting product descriptions and value thresholds to realign taxable treatment under the Meghalaya GST regime; changes take effect on the notified date.

Business definition clarified: government and local authority activities as public authorities are excluded from taxable business scope.
The Government inserts an explanation into the cited GST notification stating that the term 'business' shall not include activities or transactions undertaken by the Central Government, a State Government or any local authority when engaged as public authorities, thereby narrowing the scope of 'business' in that notification; the insertion is effected under the power conferred by sub section (3) of section 11 of the Meghalaya GST Act and is effective from 27th July, 2018.

Extension of GST notification applicability to Union territories and municipalities under article 243W, broadening territorial coverage.
The amendment inserts "Union territory" after "State Government" and adds "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's application to Union territories and municipal bodies identified by that constitutional provision.

Services by individual Direct Selling Agents clarified for supplies to banks and non bank financial companies under the notification.
The notification inserts a new entry covering services supplied by individual Direct Selling Agents (DSAs) who are not bodies corporate, partnerships or LLPs to banking companies or non-banking financial companies located in the taxable territory. It also adds Explanation clause (g) defining renting of immovable property to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control. The amendment takes effect on the stated commencement date.

GST exemptions expanded: multiple new exempt services added and key entries amended under state notification.
The state amends its GST exemption schedule by inserting and modifying entries: omitting prior authority references in certain entries; substituting "value of supply" for "declared tariff"; adding exemptions for old age home services to senior residents (subject to a capped monthly inclusive consideration), construction of electricity distribution to farmers' tube wells for agricultural use, warehousing of minor forest produce, provident/pension fund and NPS administrative fee services to members, government loan guarantee services to PSUs, FSSAI testing services to food businesses, livestock artificial insemination, assignment of royalty collection to contractors with a reconciliation mechanism, and limited membership-fee services by non-profit bodies.

Classification of food service supplies changed under GST, altering taxable categories and input tax credit conditions for providers.
Amendments reclassify treatment of food and drink supplies by restaurants, institutional canteens and rail catering, separate event-based supplies, define and tax multimodal transportation, and separately identify e-book supplies, stipulating applicable GST rates and conditioning certain supplies on non-availability of input tax credit; effective 27th July, 2018.

Exemption of IGST on assessable value exceeding Pool Issue Price for imported urea sold to fertilizer marketing entities.
Exempts the Integrated Goods and Services Tax on urea sold by the Ministry/Department of Fertilizers to Fertilizer Marketing Entities on high sea sale basis to the extent the IGST exceeds the amount computed over the sale value (the Pool Issue Price), treating that price as the baseline for tax calculation and thereby removing IGST liability on the assessable value in excess of that baseline.

Tax exemption on handicraft goods: state GST capped for listed intra-state supplies, subject to handicraft definition.
Exempts intra-state supplies of specified handicraft goods from state GST to the extent tax exceeds the capped rates listed in the Table; goods must meet the notification's definition of "handicraft goods"-predominantly made by hand, ornamented or inlaid with substantial decorative work and possessing distinctive aesthetic, artistic, ethnic or cultural features-to qualify for the capped-rate treatment under the identified tariff headings and descriptions.

Input tax credit restriction: accumulated credits on specified goods lapse if unutilised following July compliance and payments.
The amendment inserts a proviso excluding application of the notification to input tax credit accumulated on supplies received on or after 1 August 2018 for specified goods listed in the Table, and provides that accumulated input tax credit on inward supplies received up to 31 July 2018 which remains unutilised after payment of tax for and up to July 2018 shall lapse.

GST Schedule amendment adds specified natural materials and sanitary goods to exempted items and revises tariff entries.
Amendment inserts and substitutes entries in the Goa GST Schedule to add specified natural and manufactured goods (sal/siali/sisal/sabai materials; broom-making vegetable materials), create a distinct entry and explanatory application for de-oiled rice bran under heading 2306, and add items including deities of stone/marble/wood, Khali Dona and goods of sal-type leaves, rupee notes/coins sold to the Reserve Bank or Government, branded coir pith compost subject to actionable-right conditions, sanitary towels/tampons, and rakhi (excluding Chapter 71 goods); the notification sets tariff headings and an effective date.

GST rate amendments revise schedule classifications and reclassify specific goods, altering applicability of tax rates under Goa GST.
The Government amends the Goa GST rate notification by inserting, substituting and omitting tariff entries across Schedules I (2.5%), II (6%), III (9%) and IV (14%), adding and reclassifying specific goods (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, domestic electrical appliances, and vehicle categories), altering descriptions and value thresholds, and prescribing the commencement of these amendments on the notification's stated effective date.

Definition of business clarified: activities by government or local authorities as public authorities are excluded from business under GST.
The notification inserts an explanation excluding activities or transactions undertaken by the Central Government, a State Government, or any local authority when they are engaged as public authorities from the term business for the specified item in the earlier GST rate notification, thereby clarifying that such government engagements are not treated as business under that entry; the amendment is made under the Goa GST Act and takes effect from the stated operative date.

Inclusion of Union territory and municipalities expands entities covered by GST notification, altering territorial applicability.
The notification amends an existing GST notification by inserting "or Union territory" after "State Government" and inserting "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's textual coverage to include Union territories and municipalities governed by article 243W; the amendment is issued under the delegated authority of sub section (2) of section 7 of the Goods and Services Tax Act and specifies its date of commencement.

Services by Direct Selling Agents specified for supply to banks and NBFCs within the taxable territory under amended notification.
The notification inserts a new Table entry identifying services supplied by individual Direct Selling Agents (not bodies corporate, partnerships or LLPs) to banking companies or non-banking financial companies located in the taxable territory, and adds an Explanation defining "renting of immovable property" to include allowing access, occupation, use, with or without transfer of possession or control, and expressly includes letting, leasing, licensing or similar arrangements.

Exemptions for specified services expanded, adding zero-rated categories including elderly care, agricultural electricity infrastructure and warehousing.
This notification amends the GST exemption schedule to omit specified government-referential wording, replace "declared tariff" with "value of supply" in a tariff entry, extend certain transitional dates, and insert multiple new zero-rated entries covering exempt services such as old age home services to senior residents (inclusive charges up to twenty-five thousand rupees per month), electricity distribution infrastructure to farm tube wells, warehousing of minor forest produce, specified provident and pension trust services, government loan guarantee services to PSUs, FSSAI testing to food businesses, artificial insemination of livestock, and State assignment-of-royalty services to ERCCs with a reconciliation-based limitation on exemption.

GST rate classification updated for restaurant supplies, event catering, multimodal transport and electronic information services.
Amendment revises GST classifications: restaurant and institutional canteen supplies (non event, where input tax credit not claimed) and supplies by Indian Railways and its licensees are placed under a lower rate; event based supplies at exhibitions, conferences and marriage halls are separately classified at a higher rate; the phrase "declared tariff" is replaced by "value of supply"; multimodal transportation is defined as carriage by at least two modes by a transporter acting as principal; e books and other telecommunications/information services receive differentiated rates.

Concessional IGST rates for specified handicraft goods; reduced integrated tax applies to listed items, subject to later amendments.
Exempts inter state supplies of specified handicraft goods from IGST to the extent that tax exceeds the reduced rates listed in the notification, relying on powers under the IGST Act and the GST Council recommendation; provides a detailed tariff table identifying eligible chapters, headings and descriptions of handicraft goods and specifies concessional rates for each listed category, while defining "handicraft goods" and recording later substitutions and amendments that modify item descriptions and rate applicability.

Courier and postal export value limit increased; MEIS entitlement now capped per consignment at higher threshold for rewards.
Paras 2.47 and 3.05 amend courier and postal export rules to set a per consignment value limit for exports through registered courier/post and to limit MEIS rewards to the prescribed per consignment FOB value; where FOB exceeds that cap, MEIS calculation is restricted to the capped FOB. The amendment removes port of export limitations for MEIS on courier/post shipments and calls for expedited EDI implementation at courier terminals.