Tax exemption for handicraft goods: State GST capped for specified intrastate supplies listed by tariff heading.
Exempts intrastate supplies of handicraft goods by capping State GST at the rates specified in a Table of tariff headings and descriptions; goods are eligible if they meet the notification's definition of handicraft and fall under the listed classifications, with the State tax liability reduced to the rate shown for each entry.

Input tax credit restriction: accumulated credit for specified goods after July faces non application and lapse under the amended notification.
The notification amendment inserts a proviso limiting the notification's application to input tax credit for specified goods: input tax credit accumulated on supplies received on or after 1 August 2018 in respect of the listed goods shall not be covered, and any accumulated input tax credit unutilised after payment of tax for and up to July 2018 on inward supplies received up to 31 July 2018 shall lapse; the amendment takes effect from 27 July 2018.

GST exemption list amended to add and modify specified goods with conditional exclusions and effective date set by notification.
Amendment to the Karnataka GST notification inserts and substitutes Schedule entries to extend exemptions to specified goods and tariff headings, including plant materials and goods made of sal/siali/sisal leaves and sabai grass, sanitary towels and tampons, rakhi (excluding Chapter 71 goods), stone/marble/wood deities, khali dona, and rupee notes/coins sold to the central monetary authority or government; substitutes the de oiled rice bran entry to apply to heading 2306 (with a specified retrospective effect for that item); and conditions exemption for certain branded coir pith compost.

GST rate schedule amendments reclassify goods, insert and omit tariff entries, and adjust applicable tax slabs and descriptions.
The Government amends the Karnataka GST notification under sub-section (1) of section 9 to reclassify and refine tariff entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%) by inserting, substituting and omitting specific serial numbers and commodity descriptions, thereby reallocating certain goods between rate categories and specifying exclusions and scope refinements; the amendments take effect from 27th July, 2018.

Business definition clarified to exclude activities by government bodies when acting as public authorities for GST purposes.
Insertion clarifies that 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 narrowing the notification's applicability to exclude government and local authority actions in their public-authority capacity.

Territorial scope of GST notification expanded to include Union territories and municipalities under article 243W.
Amendment to a Karnataka GST notification under section 11(1) adds the words "or Union territory" after "State Government" and adds "or to a Municipality under article 243W of the Constitution" after "Constitution," thereby extending the notification's referential scope to include Union territories and municipalities governed by article 243W.

Direct Selling Agent services to banks and NBFCs specified under GST notification; renting of immovable property newly defined.
The notification inserts a new table entry specifying services supplied by individual Direct Selling Agents (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 or use with or without transfer of possession, including letting, leasing and licensing; the changes take effect from the date stated in the notification.

GST exemptions expanded to include specific welfare and public service categories and to revise valuation terminology.
The notification amends the schedule of exempt services by inserting multiple new exempt entries (including old age home services to senior residents, agricultural electricity network construction by distribution utilities, warehousing of minor forest produce, provident fund and pension trust services, governmental loan guarantees to PSUs, food testing and licensing by the food safety authority, artificial insemination of livestock, assignment of royalty collection rights with a reconciliation mechanism, and member services by non profit bodies), omits certain provider references in existing entries, substitutes the term value of supply for declared tariff, adds a cross reference insertion, and clarifies that Central and State Educational Boards are treated as Educational Institutions for conduct of examinations.

GST classification of food supply revised to distinguish restaurant, institutional and event-based catering with altered tax treatment.
Amendments redefine classifications and rates for food supply services by restaurants and institutional canteens, distinguish event-based catering, clarify inclusion of Indian Railways/IRCTC supplies, replace "declared tariff" with "value of supply" in specified items, restrict input tax credit where claimed for supplying such services, define multimodal transportation and the multimodal transporter, and create a separate classification for e-book supplies; effective 27 July 2018.

Amendment of notification: extension of the statutory deadline under Punjab GST via substitution of the prescribed cutoff.
Amendment of an earlier Punjab GST notification by exercising the Governor's powers under section 11(1) of the Punjab Goods and Services Tax Act, 2017 to substitute the previously specified cutoff date with a later cutoff date, thereby extending the operative deadline set out in Notification No. S.O.32/P.A.5/2017/S.11/2017. The amendment is limited to the date substitution and does not modify other substantive provisions of the original notification.

Seizure disposal of perishable or hazardous goods: specified classes to be promptly disposed by the proper officer.
The notification specifies classes of seized goods which the proper officer shall dispose of promptly where perishable or hazardous nature, rapid depreciation, storage constraints or other considerations render retention impracticable, listing categories such as hygroscopic substances, raw hides, periodicals, certain pharmaceuticals and chemicals, batteries, petroleum products, dangerous drugs, fireworks, specified timber, taxable goods within early Customs Tariff chapters, unclaimed rapidly depreciating goods, and goods eligible for provisional release not collected within one month of bond execution.

Designation change: Director General of Anti profiteering replaces Director General of Safeguards in state GST rules.
Substitutes the designation Director General of Safeguards with Director General of Anti profiteering in rules 129-133 of the Jharkhand Goods and Services Tax Rules, 2017, under the rule making power of section 164 of the Jharkhand GST Act; the amendment is notified as effective from 12th June, 2018.

Renaming of Directorate General institutes 'Anti profiteering' as the consistent designation across specified GST rules.
Substitution of the designation Directorate General of Safeguards with Directorate General of Anti profiteering in rule 129, rule 130(2) (at both places), rule 131, rule 132(1) and rule 133 of the GST rules, effected by notification under the empowering Act and operative from the 12th day of June, 2018.

Unique common enrolment number for transporters allows single cross State enrolment and bars use of individual GSTINs thereafter.
A transporter registered in multiple States/UTs with the same PAN may apply via FORM GST ENR-02 using any one GSTIN to obtain a unique common enrolment number for Chapter XVI; once issued, individual GSTINs cannot be used for that Chapter. The Commissioner may extend up to three days the time to record the final report in Part B of FORM EWB-03, counted from the midnight of vehicle interception, and Rule 142(5) is amended to reference detention and seizure provisions.

Punjab GST amends rules on refunds, valuation, compliance, penalties and fund deposits including inverted duty refunds.
The Ninth Amendment revises valuation and refund mechanics, treating amounts added under clause (b) of section 15(2) as deemed paid for section 16(2) purposes, extends a time reference from one year to eighteen months, prescribes a formula for inverted duty refunds defining Net ITC and Adjusted Total Turnover, requires inward supplies to be received from a registered person against a tax invoice, mandates deposit of fifty per cent of specified cess into the Fund, empowers the Authority to order price reductions, repayment with interest, fund deposits, penalties and registration cancellation, and updates multiple forms and statements.

Reverse charge under Section 9(4): extension of applicability deadline to September 2018 under state GST notification.
The State government, under Section 11(1) of the Andhra Pradesh GST Act and on GST Council recommendation, amends prior notifications to substitute the earlier notified cutoff date with a later date for the applicability of the reverse charge mechanism under Section 9(4), thereby deferring the operative commencement date by presidential substitution in the earlier amendment.

Designation change to Director General of Anti-Profiteering replaces Director General of Safeguards in key GST rules, altering administrative terminology.
The Twenty First Amendment substitutes the designation Director General of Anti-Profiteering for the prior title wherever it appears in the specified rule provisions of the Andhra Pradesh GST Rules, enacted under the state GST statute, and declares the amendment effective from mid-June 2018.

Extension of statutory deadline: notification's cutoff date extended under Assam GST law, altering compliance timeline.
Amendment under the Assam Goods and Services Tax Act, 2017 under section 11 replaces the previously specified cutoff date in a prior state notification with a later date, and declares the amendment to be deemed issued on an earlier specified date, thereby altering the temporal application and compliance timeline of the original notification.

Unique common enrolment number allows transporters with same PAN to consolidate registrations; EWB final report time extended.
Transporters with registrations in multiple States or Union Territories having the same PAN may apply for a unique common enrolment number via FORM GST ENR-02 using any one GSTIN; once issued the common enrolment number must be used for Chapter XVI and individual GSTINs cannot be used. The Commissioner or an authorized officer may extend the time to record the final report in Part B of FORM EWB-03 by up to three days, with prescribed periods counted from midnight of the interception date. Rule 142 is amended to reference additional detention-related provisions.

Seizure disposal: specified perishable and hazardous goods may be promptly disposed of after seizure under GST rules.
Notification designates specific goods and classes that, upon seizure under the Assam GST seizure provisions, shall be disposed of by the proper officer promptly due to perishability, hazardous nature, depreciation, storage constraints, or similar considerations; it also enables disposal where provisional release was authorised but not availed within one month of bond execution.