Definition of business clarified to exclude Central, State and local public authority activities, affecting GST applicability.
An explanatory proviso is added to the State Tax (Rate) notification specifying that, for item (vi) at serial number 3, the term "business" does not include activities or transactions undertaken by the Central Government, a State Government or any local authority when they are acting as public authorities; the State exercised its GST Act powers to clarify scope and applicability and made the amendment effective as notified.

Exclusion of government activities from 'business' clarifies GST scope, limiting taxable transactions to non-public authority actions.
Amendment inserts a clarificatory explanation excluding activities or transactions undertaken by the Central Government, a State Government or any local authority in which they act as public authorities from the term "business" for item (vi) of Notification No.11/2017-State Tax (Rate), thereby narrowing the scope of taxable transactions under that entry.

Definition of business excludes activities by governments acting as public authorities, clarifying GST notification scope.
The State Government amends Notification No. 11/2017 - State Tax (Rate) by inserting an explanation that, for the specified item, the term business does 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 is made under the enabling powers and takes effect from the date stated in the notification.

Definition of business: government activities excluded when performed as public authorities, clarifying applicability of UTGST rate notification.
An Explanation is inserted into notification No.11/2017-against serial number 3, column (3), item (vi)-clarifying that the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities; the insertion is effected under section 8(3) of the UTGST Act and narrows the applicability of the UTGST rate notification to exclude governmental acts performed as public authorities.

Municipal functions exclusion: services related to municipal functions are not treated as supplies under the IGST notification, extending applicability to union territories.
The IGST notification is amended to add "or Union territory" after "State Government" and to add reference to a municipality under Article 243W after "Constitution," so that services by way of any activity in relation to a function entrusted to a municipality under Article 243W are treated neither as a supply of goods nor as a supply of services. The amendment is effective from 27th July, 2018.

Definition of business clarified: government activities as public authorities excluded from taxable business under GST.
An Explanation was added to Notification No. 11/2017 - Central Tax (Rate) clarifying that, for the specified item, the term "business" excludes any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities, thereby removing such public-authority functions from the taxable scope of that notification entry; the amendment is effective from 27th July, 2018.

GST amendment expands recipient references to Union territories and municipalities under constitutional provision, modifying the State Tax notification.
Amendment inserts the words "or Union territory" after "State Government" and inserts "or to a Municipality under article 243W of the Constitution" after "Constitution" in the first paragraph of Notification No.14/2017-State Tax (Rate), effected under the Gujarat Goods and Services Tax Act; the notification specifies its commencement date and is issued by the Finance Department.

State Tax notification amendment: inserts Union territory and municipal references, extending applicability of SGST rate notification.
The State Government amends Notification No. 14/2017-State Tax (Rate) 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 applicability to Union territories and municipal bodies.

Amendment to State Tax Rate notification extends applicability to Union territories and municipalities under article 243W.
The notification expands the State Tax (Rate) notification's applicability by inserting "or Union territory" after "State Government" and adding "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby clarifying that the principal notification's rates and provisions cover Union territories and municipalities empowered under article 243W; the amendment is effective from the stated commencement date and is issued under the relevant power in the Arunachal Pradesh GST Act.

Amendment to State Tax (Rate) notification extends applicability to Union territories and to municipalities under the Constitution.
Amendment inserts recognition of Union territories alongside the State Government and adds recognition of a Municipality under the Constitution into the first paragraph of Notification No.14/2017-State Tax (Rate), made under powers conferred by the Manipur Goods and Services Tax Act on Council recommendation, with the amendment taking effect from the notification's commencement date.

Extension of State Tax applicability to Union territories and municipalities under constitutional provision, amending notification wording.
The notification amends the operative wording of an earlier State Tax (Rate) notification by inserting "or Union territory" after "State Government" and by inserting "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's reference to Union territories and specified Municipalities; the amendment is made under the Bihar Goods and Services Tax Act and takes effect from a stated commencement date in July 2018.

Amendment to tax notification expands applicability to Union territories and municipalities, altering the notification's addressees.
The notification amends Notification No. 14/2017-State Tax (Rate) by inserting the words "or Union territory" after "State Government" and the words "or to a Municipality under article 243 W of the Constitution" after "Constitution", thereby extending the notification's addressal to Union territories and municipalities. The amendment is made under powers granted by the Chhattisgarh Goods and Services Tax Act and takes effect from 27th July, 2018.

Municipal function activities excluded from supply classification; amendment treats services linked to municipal functions as neither goods nor services.
The amendment to Notification No.14/2017 inserts "or Union territory" after "State Government" and adds "or to a Municipality under article 243W of the Constitution" after "Constitution", thereby excluding services relating to functions entrusted to municipalities under Article 243W from being classified as a supply of goods or services under the notification.

Reverse Charge Mechanism applies to services by individual DSAs to banks and NBFCs, shifting GST liability to the recipient.
The notification inserts an entry treating services supplied by individual Direct Selling Agents (DSAs), other than bodies corporate, partnerships or LLPs, to a banking company or an NBFC located in the taxable territory as subject to the Reverse Charge Mechanism, thereby allocating tax liability to the recipient bank or NBFC. It also 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.

Municipal functions exclusion expanded to cover activities relating to functions entrusted to municipalities, altering UTGST notification treatment.
Amends the UTGST Rate notification by inserting "or Union territory" after "State Government" and by inserting "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's scope to Union territories and to functions entrusted to municipalities under Article 243W.

Tax treatment of services by individual Direct Selling Agents amended to include supplies to banks and NBFCs.
The notification inserts serial 11 covering services supplied by individual Direct Selling Agents (DSAs) other than bodies corporate, partnerships or LLPs to a banking company or a non-banking financial company located in the taxable territory, and adds an Explanation defining "renting of immovable property" to include allowing access, occupation, use or similar arrangements, with or without transfer of possession or control.

Tax treatment for individual direct selling agents supplying banks and NBFCs clarified, with renting of immovable property defined.
The notification inserts a new rate-table entry for services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to a banking company or a non-banking financial company located in the taxable territory, and adds a definition of "renting of immovable property" to mean allowing access, entry, occupation, use or similar facilities with or without transfer of possession or control, including letting, leasing and licensing. The amendment is effective from 27 July 2018.

Services by individual Direct Selling Agents now classified under state GST rate notification, and renting of immovable property newly defined.
The notification adds a new entry classifying services supplied by individual Direct Selling Agents (not bodies corporate, partnerships or LLPs) to banking companies or NBFCs located in the taxable territory under the State GST rate schedule, and inserts a definition of "renting of immovable property" to include permitting access, occupation, use, with or without transfer of possession or control, and expressly covers letting, leasing, licensing or similar arrangements.

Services by individual Direct Selling Agents to banks/NBFCs specified in state GST rate schedule, effective by notification.
The notification inserts a new entry treating services supplied by individual Direct Selling Agents (DSAs), other than bodies corporate, partnerships or LLPs, to a banking company or a non-banking financial company located in the taxable territory within the State Tax (Rate) schedule, and adds an Explanation defining "renting of immovable property" to include allowing access, occupation, use or similar arrangements with or without transfer of possession or control; the amendment is effective from 27th July, 2018.

Services by individual Direct Selling Agents to banks and NBFCs added to state tax rate schedule, altering taxable entries.
The notification inserts a new rate-schedule entry for services supplied by individual Direct Selling Agents (excluding bodies corporate, partnerships and LLPs) to banking companies and non-banking financial companies in the taxable territory, and adds an explanatory clause defining "renting of immovable property" to include allowing access, occupation, use or similar facilities, with or without transfer of possession or control, expressly covering letting, leasing, licensing and similar arrangements. The amendment is made under sub-section (3) of section 9 of the Sikkim GST Act and amends Notification No.13/2017-State Tax (Rate).