Composite scheme threshold increase raises eligibility limits under Haryana GST notification, substituting earlier lower monetary thresholds with higher ones.
Amendment under Section 10(1) of the Haryana GST Act substitutes two monetary expressions in Notification No. 34/ST-2 (dated 30 June 2017), replacing the earlier lower monetary benchmarks with higher ones to raise the qualifying threshold and a secondary monetary limit for the composite scheme administered by the Excise and Taxation Department.

State tax on motor vehicles applies at specified reduced rate, conditioned on purchase timing and input-tax-credit status.
Notification under Section 9(1) of the Haryana GST Act fixes State tax on Motor Vehicles (Chapter 87) at 65% of the State tax otherwise applicable under Notification No. 35/ST 2, subject to annexure conditions: (a) vehicles purchased by a lessor prior to 1st July, 2017 and leased before that date; and (b) supplier supplied vehicles purchased prior to 1st July, 2017 where the supplier is registered and has not availed input tax credit of central excise, VAT or other taxes. The notification does not apply on or after 1st July, 2020 and relies on Customs Tariff Act interpretive rules for classification.

Tax rate amendments: Gujarat-style tariff reclassification shifting specified goods between GST rate schedules and adding affidavit condition for branded packaging.
Amendment modifies Haryana's GST rate notification by altering tariff entries across multiple rate Schedules, reallocating specific goods between 2.5%, 6%, 9% and 14% rates through insertions, substitutions and omissions. It adds specific goods (dried mango slices; khakhra/plain chapatti/roti; branded ready-to-consume namkeens under ANNEXURE conditions; specified medicaments; various wastes and scraps; real zari thread; e-waste; biomass briquettes), creates distinct tariff lines for synthetic and manmade yarns and threads, reclassifies other goods, and imposes an ANNEXURE affidavit procedure where brand owners voluntarily forego actionable claims and authorise packers to state that forfeiture on unit containers.

Registration exemption for inter State service suppliers: registration not required where aggregate turnover is below prescribed small taxpayer threshold.
Persons making inter State supplies of taxable services are exempted from registration under the IGST framework where their aggregate turnover, computed on an all India basis for a financial year, does not exceed the prescribed small taxpayer threshold; a lower aggregate value cap applies for suppliers in special category States, and the exemption is grounded in section 20 of the IGST Act read with sub section (2) of section 23 of the CGST Act.

Extension of time to furnish GSTR-4 return for composition suppliers under state GST rules for compliance.
Extends the time limit for furnishing the return by a composition supplier in FORM GSTR-4 for the quarter July to September, 2017 to a specified extended date, issued by the Commissioner under the state Goods and Services Tax Act and applicable returns rules governing composition taxpayers.

Supply of services by Overseeing Committee members added to GST notification for services provided to Reserve Bank of India.
Amendment inserts serial number 10 into Notification No. 48/ST-2: "Supply of services by the members of Overseeing Committee to Reserve Bank of India," naming the suppliers as members of the Overseeing Committee constituted by the Reserve Bank of India and the recipient as the Reserve Bank of India, effected under the powers of the Haryana Goods and Services Tax Act, 2017.

Government Entity exemptions expanded: services to government bodies and specific transport and annuity services exempted under amended Haryana GST notification.
The notification amends the Haryana GST exemption table by broadening recipient language to include Central Government, State Government, Union territory, local authority or Governmental Authority; inserting nil-rated entries for government-entity supplied services funded by grants (Chapter 99), goods transport agency services to unregistered persons with specified exclusions (Heading 9965/9967), and road/bridge access by annuity (Heading 9967); clarifying long-term lease upfront payment liability for government-controlled development entities; and defining Governmental Authority and Government Entity based on ninety percent or more government participation.

Government Entity expansion clarifies eligibility and input tax credit conditions for works contracts, transport and renting services.
The notification expands recipient categories to include Central Government, State Government, Union territory, local authority, Governmental Authority and Government Entity with new statutory definitions; revises table entries to modify tax treatment and conditionalities for composite works contracts, construction services, transport and renting of passenger vehicles where fuel is included, goods transport and leasing, and adds input tax credit restrictions and procurement-linked conditions for supplies to Government Entities.

Handicrafts goods list amended: adds textile handloom products and additional handicraft categories to IGST notification.
Amends the IGST notification to revise the handicrafts goods table by substituting the serial 9 entry with Textile (handloom products), handmade shawls, stoles and scarves including specified textile chapters, and by inserting new entries adding chain stitch; crewel, namda, gabba; wicker willow products; toran; and articles made of shola as additional handicraft categories.

Handicrafts inclusion expands the GST notification list to add specific hand-made textile and craft items under the amendment.
Amendment expands the notification's list of handicrafts goods by substituting the textile entry to read Textile (handloom products), Handmade shawls, stoles and scarves and by inserting new entries for chain stitch, crewel, namda, gabba, wicker willow products, toran, and articles made of shola, each shown as applicable to any chapter.

Composition threshold revised, expanding eligible taxpayers for composition levy and changing registration and compliance obligations under GST.
Amendment substitutes the monetary eligibility threshold wording in Notification No. (3) FD 47 CSL 2017 by replacing the previously specified threshold term with a higher threshold expression, made under the powers of sub-section (1) of section 10 of the Karnataka Goods and Services Tax Act, 2017, thereby revising the eligibility parameter for the composition scheme and affecting registration and compliance scope for suppliers.

Extension of time to file FORM GST ITC-01 granted for eligible registrants to claim input tax credit.
Extension granted for submission of FORM GST ITC-01 by registered persons who became eligible to claim input tax credit during July, August and September 2017; the time limit for making the required declaration is extended until 31 October 2017 pursuant to the enabling provisions of the Karnataka GST framework and the corresponding rule.

Filing deadline extension for Input Service Distributor returns grants additional time to submit FORM GSTR-6.
An administrative notification extends the filing deadline for returns of an Input Service Distributor in FORM GSTR-6 for specified prior months to a single later date, superseding the earlier notification while leaving prior completed acts unaffected, under the Karnataka Goods and Services Tax framework and its implementing rules.

Return filing extension for composition suppliers: GSTR-4 deadline extended for the July-September quarter by state tax authorities.
The time limit for furnishing the quarterly return in Form GSTR-4 by a composition supplier for the July-September 2017 quarter is extended by administrative notification under the Goods and Services Tax statute and applicable rules, thereby postponing the filing deadline and altering the procedural timeline for compliance with the quarterly return requirement.

Expansion of Government Entity definition expands concessional GST coverage and conditions on input tax credit.
The notification amends State Tax (Rate) entries to substitute expanded public body references including "Governmental Authority" and "Government Entity", introduces definitions for both (90%+ government participation and specified entrustment of functions), and conditions concessional GST treatment on procurement by the entity for entrusted work. Multiple service entries-composite works contracts, transport, renting, leasing, printing and processing services-are revised to alter rates and impose input tax credit restrictions or temporal limits, with cross-references updated accordingly.

Proper officers authorised under central GST to sanction state GST refunds for taxpayers within their territorial jurisdiction.
Officers appointed under the Central Goods and Services Tax Act who are authorised as proper officers for central refund provisions shall act as proper officers for sanction of refunds under the Gujarat Goods and Services Tax Act for registered persons located in the territorial jurisdiction of those officers, as authorised by the Commissioner in the Board and specified under the state statute.

Rescission of pre GST notifications withdrawing specified sales tax, VAT, luxury and entertainment duty instruments under state GST provision.
Rescission of pre GST notifications is effected under the proviso to sub section (1)(c) of section 174 of the Himachal Pradesh Goods and Services Tax Act, 2017. The Governor rescinds a specified list of notifications previously issued under the Central Sales Tax Act, the Himachal Pradesh General Sales Tax Act, the Himachal Pradesh Value Added Tax Act, the Himachal Pradesh Tax on Luxuries Act and the Himachal Pradesh Entertainment Duty Act.

Registration exemption for casual handicraft suppliers applies where aggregate turnover remains below the prescribed threshold and conditions apply.
Exemption from mandatory GST registration is specified for casual taxable persons making taxable supplies of handicraft goods subject to an all-India aggregate turnover threshold. The exemption applies to inter-State supplies where the integrated-tax notification benefit is availed. Exempt persons must obtain a Permanent Account Number and generate e-way bills under the GST rules. Handicraft goods are defined by product descriptions and HSN codes and limited to items predominantly made by hand even if some machinery is used.

Advance ruling authority membership appointment under Uttarakhand GST rules through notification in public interest.
Appointment of Shri Vipin Chandra, Additional Commissioner, State Tax, Headquarters, Dehradun, as a member of the Uttarakhand Authority for Advance Ruling under the Uttarakhand Goods and Services Tax Act, 2017, in exercise of the powers conferred by sub-section (2) of section 96 read with rule 103 of the Uttarakhand Goods and Services Tax Rules, 2017. The appointment is made by the Governor through notification issued in the public interest.

Letter of Undertaking replaces bond for export without integrated tax, subject to eligibility, execution and payment conditions.
Allows registered persons to furnish a Letter of Undertaking in place of a bond for export without payment of integrated tax, excluding those prosecuted for significant tax evasion; requires the Letter of Undertaking to be submitted in duplicate on letterhead in the annexure to FORM GST RFD-11 and executed by specified authorised persons; non-payment of tax and interest within the prescribed period leads to withdrawal of the facility and restoration only upon payment; applies mutatis mutandis to zero-rated supplies involving SEZ developers or units.