Reverse charge mechanism for services by individual DSAs to banks and NBFCs shifts GST incidence to service recipients.
Amendment designates 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 as subject to the Reverse Charge Mechanism, shifting GST incidence to the banking or NBFC recipient. It also inserts a definition of "renting of immovable property" to include access, occupation, use or similar arrangements, with or without transfer of possession or control.

IGST exemptions expanded to include specified services, imports by international organizations and diplomatic missions subject to defined conditions.
Amendment to the IGST rate notification inserts multiple zero-rated/exempt entries and textual changes: exemptions include services by old age homes with capped inclusive charges; intra-group cross-border supplies treated as distinct establishments where place of supply is outside India; import of services by the United Nations and specified international organisations for official use; import of services by foreign diplomatic missions subject to Protocol Division certification and reciprocity; and sectoral exemptions for electricity distribution to farmers, warehousing of minor forest produce, provident and pension trust administrative fees, governmental loan guarantees, FSSAI testing services, artificial insemination of livestock, and State assignments to collect royalty subject to reconciliation conditions.

Reverse Charge Mechanism: services by individual DSAs to banks and NBFCs made taxable under RCM.
Amends the CGST Rate notification to make services supplied by individual Direct Selling Agents (excluding corporate, partnership and LLP forms) to banking companies and non-banking financial companies located in the taxable territory subject to tax under the Reverse Charge Mechanism, placing tax incidence on the recipient. Also inserts an Explanation defining renting of immovable property to include access, occupation, use or similar arrangements, with or without transfer of possession or control.

GST exemptions for specified government and welfare services expanded, with conditional limits on royalty collection assignment relief.
The notification amends the Bihar SGST rate schedule by inserting multiple nil-rated service entries (including old age home services by government or section 12AA entities; electricity distribution infrastructure to agricultural tube wells; warehousing of minor forest produce; Coal Mines Provident Fund Organisation services; NPS Trust administrative-fee services; government loan guarantees to PSUs; FSSAI food testing services; artificial insemination of livestock) and by updating wording (omitting certain government references, substituting "value of supply" for "declared tariff") and calendar references. It adds a conditional exemption for services to Excess Royalty Collection Contractors, subject to reconciliation of GST amounts, and clarifies treatment of educational boards for examination services. The amendments are effective from 27th July, 2018.

GST exemption expanded for specified social, agricultural and public services, with valuation and transitional clarifications applied.
The Gujarat notification amends the State GST rate table to insert multiple new exempt service entries (including old age home services to senior residents, electricity distribution infrastructure to agricultural tube wells, warehousing of minor forest produce, provident fund and pension trust services, FSSAI testing services, animal artificial insemination, government loan guarantees to PSUs, membership fee services by non profits, and assignment of royalty collection rights subject to reconciliation). It also omits certain beneficiary phrases from entries, substitutes "value of supply" for "declared tariff", updates transitional references, and clarifies that educational boards are treated as educational institutions for conducting examinations. The amendments are effective immediately following issuance.

GST exemptions expanded to add multiple nil-rated services including elderly care, agricultural electrification, warehousing, pension and royalty assignment services.
The notification amends the Arunachal Pradesh State Tax (Rate) table by deleting specified government-entity wording, substituting "value of supply" for "declared tariff", updating transitional years, and inserting new nil-rated exemptions for a range of services including old age home services for senior residents with capped consideration, electricity distribution infrastructure to farmers, warehousing of minor forest produce, provident fund and pension services to members, governmental loan guarantees to PSUs, FSSAI testing services to food business operators, artificial insemination of livestock, assignment of royalty collection to ERCCs subject to reconciliation, and limited-member services by non-profit bodies; it clarifies treatment of educational boards for examination services.

GST exemptions expanded for specified services including old age homes, utilities and government services, with revised valuation rules.
The notification amends the State GST nil rate schedule by inserting multiple exempt services including old age home services to senior residents, electricity distribution infrastructure to agricultural tube wells, warehousing of minor forest produce, provident fund and pension trust services, government loan guarantees to PSUs, FSSAI testing and licensing, artificial insemination of livestock, unincorporated non profit membership services within a capped fee, and state services to Excess Royalty Collection Contractors subject to a reconciliation proviso; it also substitutes "value of supply" for "declared tariff" and clarifies educational boards' status for examination services.

GST exemption scope expanded for specified social, agricultural, and government services under amended state notification.
Amendments expand exempt services under Sikkim GST by inserting and modifying table entries in Notification No.12/2017: removals of certain authority references, substitution of "value of supply" for "declared tariff", extensions of transitional years, new nil rated entries for specified services including old age home residential care subject to capped consideration, electricity distribution infrastructure to farmers, warehousing of minor forest produce, provident fund and NPS administrative services, government loan guarantees to PSUs, FSSAI testing services to food business operators, artificial insemination of livestock, and a conditional exemption for assignment of royalty collection rights with end of contract reconciliation. The changes are effective 27th July, 2018.

Nil rate exemptions expanded for specified services, adding conditions and value-based clarifications effective from the amendment date.
The notification amends the State Tax (Rate) table to add multiple nil rate service entries-including services by old age homes (subject to inclusive monthly consideration limits), electricity distribution works to farmers' tube wells, warehousing of minor forest produce, pension and provident fund administrative services, government loan guaranteeing to PSUs, FSSAI testing services, livestock artificial insemination, and services to ERCCs assigning royalty collection rights with an end-of-contract GST reconciliation-and updates wording from "declared tariff" to "value of supply", certain year references, and a clarification treating educational boards as educational institutions for examination services, effective 27 July 2018.

IGST rate revision: reclassifies service supplies, restricts input tax credit, and specifies service rate categories.
Amendment to Notification No. 8/2017-Integrated Tax (Rate) revises IGST classifications and conditions for specified service supplies. It redefines restaurant and institutional catering supplies, creates a separate category for Indian Railways and IRCTC catering, and excludes event based and occasional catering from that category. The amendment also substitutes entries for goods transport, including a defined multimodal transportation concept and related transporter obligations, and distinguishes e books from other telecommunications, broadcasting and information supply services. The changes include explicit conditions limiting input tax credit for certain supplies and take effect from 27th July, 2018.

GST exemptions expanded for specified social, agricultural and government services, subject to eligibility criteria and conditional limitations.
Amends Notification No. 12/2017-Central Tax (Rate) to insert multiple GST exemptions and technical changes: exemptions for services by old age homes for senior residents where consideration includes boarding, lodging and maintenance; electricity distribution works extending supply to a farmer's tube well for agricultural use; warehousing of minor forest produce; services by Coal Mines Provident Fund Organisation and National Pension System Trust; government loan-guarantee services to undertakings and PSUs; FSSAI licensing and testing services to food business operators; artificial insemination of livestock other than horses; conditional exemption for State assignment of royalty collection to ERCC with accounting and payment conditions; and a capped membership-fee exemption for certain non-profit bodies, along with terminology substitutions and an educational-boards clarification.

GST exemption for specified Union Territory services expands scope of nil-rated supplies under amended UTGST rate notification.
Amendment to the UTGST rate notification introduces multiple nil-rated service entries and textual changes: removal of specified governmental entity wording in certain entries, substitution of "value of supply" for "declared tariff," insertion of new nil-rated services (including old age home services by governments or 12AA entities, electricity distribution infrastructure to agricultural users, warehousing of minor forest produce, provident and pension fund services, government loan guarantees to PSUs, FSSAI testing services, artificial insemination of livestock, and assignment-of-royalty collection services subject to accounting limits), and a clarification treating educational boards as institutions for examination services.

Taxation of food services revised: restaurant and institutional supplies face concessional treatment with input credit restriction and event based catering separated.
The Bihar SGST notification amendments restructure taxation of food and drink supplies: restaurant and institutional canteen supplies are taxable subject to non-availability of input tax credit; Indian Railways and IRCTC supplies are included under the same condition; event based and occasional catering at exhibitions and functions is treated as a separate taxable category at a higher rate. The phrase "declared tariff" is replaced by "value of supply" in related entries. The amendments also define and provide a distinct entry for multimodal transportation and separate e book supplies from other information services.

Restaurant supply classification updated with input tax credit condition and new event based and transport supply entries.
The notification amends the State GST rate schedule to reclassify supplies of food and drink by restaurants, eating joints, messes and canteens (including institutional canteens on non-event contractual supply), excludes certain residential lodging premises above a tariff threshold, and conditions that classification on non-claim of input tax credit. It adds railway catering supplies under the same proviso, replaces "declared tariff" with "value of supply" in specified items, creates a distinct event-based supply entry for functions, defines multimodal transportation and clarifies e-book supply treatment.

GST rate classification updated for restaurant supplies, multimodal transport and e-books, altering scope and input tax credit conditions.
The notification amends State Tax (Rate) entries to redefine restaurant and institutional canteen supplies of food and drink, include rail-supplied food, condition input tax credit on non-claim of input tax on goods and services used in supply, replace "declared tariff" with "value of supply" for certain items, create a separate event-based supply category for functions, define and rate multimodal transportation of goods, and treat e-books as a distinct lower-rated information supply; effective 27 July 2018.

Taxation of food and drink supplies updated; input tax credit condition and value of supply basis affect GST applicability.
Amendment revises State GST rate entries: redefines restaurant and canteen supply of food and drink to include institutional non event supplies and Indian Railways supplies, conditions these supplies on non availment of input tax credit for goods and services used, substitutes "declared tariff" with "value of supply", designates event based supplies at exhibitions and functions, defines multimodal transportation and the multimodal transporter role, and separates e book supplies from other telecommunications and information services.

GST rate amendments redefine restaurant and event-based food supplies, adjust input tax credit conditions, and reclassify transport and e-book supplies.
Amendments revise State GST entries by redefining restaurant and food-supply services to separate regular supplies (including certain institutional canteens) from event-based supplies, require that input tax credit on goods and services used in supplying the restaurant service has not been taken, substitute "value of supply" for "declared tariff" in several items, define and set the rate for multimodal transportation with accompanying definitions, and create a separate lower-rate classification for supplies consisting only of e-books while leaving other telecommunications and information services at the standard rate.

Taxation of restaurant and food supplies expanded; multimodal transport, e books and telecom reclassified under revised state GST.
The notification amends the State GST rate Table to (a) classify restaurant and eating joint supplies of food and drink (including institutional canteens supplied regularly under contract) as a distinct taxable category while excluding event based supplies, (b) separately specify rail and rail licensee catering, (c) substitute "value of supply" for "declared tariff" in certain items, (d) create a separate category for event based food supplies, (e) define and classify multimodal transportation, and (f) separate e book supply from other telecommunications and information services; changes take effect from the stated commencement date.

GST rate revisions notify classification and taxability changes for restaurant supplies, multimodal transport and digital goods.
Amends Notification No.11/2017 to revise CGST treatment for restaurant and institutional food supplies, including separate inclusion of Indian Railways/IRCTC supplies, subject to the condition that input tax credit on goods and services used in supplying the service has not been taken; classifies event based supplies at exhibitions and functions separately; substitutes "declared tariff" with value of supply in specified items; defines multimodal transportation and carves out e-books as a distinct lower-rated information supply. The amendments take effect on 27 July 2018.

UTGST rate amendment updates service classifications, redefining restaurant, event catering, multimodal transport and e book supplies.
The Union Territory GST rate notification is amended to revise classifications and UTGST treatment of food and drink supplies by restaurants, institutional canteens and event based suppliers, to substitute "value of supply" for "declared tariff" in specified items, to carve out supplies by Indian Railways caterers, to define multimodal transportation and the multimodal transporter, and to distinguish e books as a separate telecommunications/information supply category; the amendments amend the principal notification and take effect immediately after issuance.