State tax schedule amendment expands listed exemptions and classifications for agricultural, religious and sanitary goods.
Amendment to the Gujarat SGST Rate Schedule inserts and substitutes specific tariff entries to add classifications for sal leaves and similar materials, vegetable materials for broom sticks, sanitary towels and tampons, rakhi (subject to chapter exclusion), deities of stone/marble/wood and goods made of specified leaves, substitutes the entry for de-oiled rice bran noting an exemption applicable to the specified heading from an earlier effective date, substitutes the rupee notes/coins entry for sales to RBI or Government, and adds conditional coverage for coir pith compost.

Tax Schedule amendments expand exempted goods under state GST, adding plant materials, sanitary products, compost, and handicraft items.
The notification amends the State Tax (Rate) Schedule by inserting and substituting serial entries to add specified goods-sal and similar leaves, vegetable materials for brooms, deities of stone/marble/wood, Khali Dona and goods of sal leaves, rupee notes/coins sold to central monetary authorities, sanitary towels/pads and tampons, rakhi (with exclusions), branded coir pith compost subject to actionable brand-right conditions-and substitutes an entry clarifying the exemption for de-oiled rice bran, and states the commencement date for these changes.

GST rate schedule amendment adds specific goods classifications and clarifies exemptions, affecting taxable treatment and entries.
Amendment to the Bihar SGST rate schedule inserts and substitutes tariff entries: classifications for sal/siali/sisal leaves and sabai grass products, vegetable materials for broom sticks, sanitary towels and tampons, goods made of those leaves and sabai grass rope, stone/marble/wood deities; substitution for de-oiled rice bran with an exemption applying to the specified heading from a prior date; revised entry for rupee notes/coins sold to Reserve Bank or Government; conditional entry for branded coir pith compost; and an entry for rakhi not made of specified goods. The notification takes effect on the notified commencement date.

GST exemption amendments expand and clarify exempted goods list and impose brand conditions on certain compost products.
Amendments modify the State GST exemption and classification schedule by inserting and substituting tariff entries for specified goods, including de oiled rice bran (with an explanatory note on its applicability), sal leaf and grass products, goods for brooms, deities and household items, conditional exemptions for branded coir pith compost, sanitary products, rakhi classification, and revision of the entry for sale of currency notes or coins to the national monetary authority or central government.

GST exemption insertions expand the Schedule to include specified leaf products, sanitary items, coir compost and rakhi.
The State GST rate notification is amended to add and substitute Schedule entries covering sal/siali/sisal/sabai leaf goods, vegetable materials for broom manufacture, deities of stone/marble/wood, khali dona and goods of specified leaves, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), coir pith compost subject to brand-related conditions, and a substituted entry exempting de-oiled rice bran under heading 2306 (effective 25th January, 2018). The amendment also revises the entry for rupee notes or coins sold to the Reserve Bank or the Government of India, and takes effect on 27th July, 2018.

UTGST rate amendments expand exempted goods list and revise item classifications, changing tariff entries and effective application.
Amendments to the UTGST rate schedule insert and substitute specified tariff entries to add natural-fiber and handicraft materials, vegetable materials for broom manufacture, deities and goods of specified leaves, khali dona, coir pith compost subject to branding conditions, sanitary products, rakhi (excluding Chapter 71 items), and replace entries for de-oiled rice bran and rupee notes or coins sold to government entities, thereby modifying classifications and exemptions under the UTGST schedule.

IGST rate amendments reclassify and refine tariff entries to align goods with revised rate schedules and exceptions.
Amendments revise classification and scope of tariff entries across four IGST rate schedules by inserting new serial numbers, substituting and omitting descriptions and adding bracketed exceptions or scope clarifications to align specified goods with the applicable rate categories, and include an express commencement clause for the changes.

CGST rate schedule amendments add specific goods and conditional exemptions, altering taxable entries and effective implementation.
Amendment to the CGST rate Schedule inserts and substitutes specific tariff entries and exemption descriptions, adding goods such as sal and similar leaves, vegetable materials for broom manufacture, deities of stone/marble/wood, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), and substitutes entries for de-oiled rice bran and rupee notes or coins sold to the Reserve Bank of India or the Government of India; it also establishes conditional exemption criteria for coir pith compost and specifies the effective implementation date.

GST rate amendments revise state tariff classifications and reassign specified goods between tax schedules, altering applicability.
Amendment revises SGST rate Schedules by inserting, substituting and omitting tariff entries, reclassifying specified goods, creating explicit exceptions and altering descriptive entries; it exercises statutory power to amend the existing rate notification and specifies an effective date for the changes.

GST rate amendments reclassify specified goods across rate schedules, reallocating items to lower or mid rate bands.
Amendment revises Gujarat SGST tariff schedules by inserting, substituting and omitting entries across Schedules I-IV to reclassify specified goods among the 2.5%, 6%, 9% and 14% rate bands. Notable measures include adding ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, numerous domestic electrical appliances (refrigerators, washing machines, lithium-ion batteries, vacuum cleaners, small televisions, water heaters), and redefining apparel, stone, copper and flooring descriptions to clarify inclusions and exclusions within each rate schedule.

GST rate amendments update schedule classifications and reallocate specified goods under state GST, altering tariff coverage and exceptions.
This 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%), reallocating specified goods-including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, lithium-ion batteries, certain domestic appliances, specific vehicles and parts-into revised rate classifications. The changes adjust textual descriptions, value thresholds, exceptions and product inclusions and take effect on the commencement date stated in the notification.

GST rate amendment reclassifies specific goods and refines product descriptions to alter schedule-based tax treatment.
The State GST notification is amended to reclassify specified goods across Schedules by inserting new tariff entries, substituting descriptive entries, and omitting certain serial numbers so that particular items (including ethyl alcohol for blending, fertilizer grade phosphoric acid, bamboo flooring, brass kerosene pressure stoves, fuel cell motor vehicles, slide fasteners, and specified household electrical appliances and parts) receive revised schedule treatment; the amendments also refine exclusions and inclusions in item descriptions and adjust value-based sale limits determining applicability.

GST rate amendments change classification and tax rates for specified goods, altering multiple schedule entries and exemptions.
Amendments restructure the Bihar SGST tariff by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods, add product-specific exclusions and exceptions, revise descriptive entries and value thresholds, and thereby change the applicable state GST treatment for the listed items. The notification is promulgated under the Bihar GST Act and takes effect on the stated commencement date.

GST rate amendments reclassify and reallocate specified goods across tax schedules, altering applicability and exclusions.
The notification amends the State GST rate schedule by inserting, substituting and omitting numerous tariff entries across Schedule I, II, III and IV, reallocating specified goods (including ethyl alcohol for blending, bamboo flooring, brass kerosene pressure stoves, fuel cell motor vehicles, paints and varnishes, household appliances, lithium-ion batteries, television sets of limited screen size and various vehicle parts) into appropriate schedules, adding cross-referential exclusions where items move between schedules, and prescribes an effective commencement date for these changes.

GST rate amendment: broad reclassification and rate adjustments across schedules altering taxable classifications and applicability nationwide.
Amendment implements Council recommendations by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods and adjust applicable central tax rates. It adds new serial numbers, revises column entries and creates exclusions to clarify which supplies fall within particular rate brackets (for example, distinguishing ethyl alcohol for blending), thereby establishing the operative classification and rate framework effective the day after publication.

Definition of business narrowed: government and local authorities' activities as public authorities excluded from IGST notification scope.
Inserts an Explanation into Notification No. 8/2017 clarifying that, for the purposes of item (vi) against serial number 3 in the Table, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities; the amendment takes effect from 27th July, 2018.

GST rate amendment reclassifies tariff entries and adjusts schedule coverage, changing commodity classifications and operative date.
Amendment revises the Union Territory GST rate notification by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods and adjust coverage and threshold language, and specifies the operative commencement date for these changes.

Definition of business clarified to exclude government and local authority activities carried out as public authorities under GST.
The notification inserts an explanation excluding activities or transactions undertaken by the Central Government, a State Government or any local authority when engaged as public authorities from the meaning of business for the purposes of the specified item, thereby clarifying the scope and applicability of the State Tax (Rate) notification.

Exclusion of government activities from 'businesses' clarifies GST applicability for public-authority functions under the tax notification
An interpretative Explanation is inserted into Notification No. 11 2017-State Tax (Rate) to provide that, for the listed item, the term businesses does not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities, thereby excluding such public authority functions from the scope of that item under the notification.

Business definition exclusion: government and local authorities' public activities not treated as business for GST applicability.
An explanation is added to Notification No.11/2017-State Tax (Rate) clarifying that, for Item (vi) at serial number 3 in the Table, the term "business" shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities, thereby excluding such public-authority functions from the scope of that rate notification.