GST rule amendment removes reference to eligible duties and taxes, changing rule wording with retrospective effect.
The amendment removes the words "of eligible duties and taxes as defined in Explanation 2 to section 140" from sub rule (1) of rule 117, thereby excising the explicit cross reference to the Explanation and altering the rule's operative wording; the notification states that the amendment is deemed effective from the commencement date indicated in the notification and is issued under the State GST Act.

Transit cargo services exemption covers land transit to Nepal and Bhutan, making such supplies nil-rated under state GST.
The notification amendment adds a new entry treating supplies of services associated with land transit cargo to Nepal and Bhutan as nil-rated under the Rajasthan State GST, by inserting serial 9B (Chapter 99) into the existing notification table so that such services attract no Rajasthan SGST.

Supply of services associated with transit cargo now nil-rated under GST for supplies to Nepal and Bhutan.
The amendment inserts under Chapter 99 a new entry for the Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries), and lists the tax treatment for that entry as "Nil" in both columns of the notification table, thereby specifying the tax status of those transit-related services within the notification schedule.

Jurisdiction of customs appeals reallocated to specified appellate commissioners, tied to subordinate officers and electronic assignment of import entries.
The Central Board appoints specified officers as Commissioner of Customs (Appeals) with jurisdiction over appeals against orders or decisions of enumerated subordinate customs officers listed in a table; appellate competence covers subordinate formations at ports, airports, inland container depots and preventive wings. Jurisdiction extends, by proviso, to bills of entry entered for home consumption or for warehousing where such entries are assigned electronically in the Customs Automated System, and the notification supersedes an earlier designation and specifies its commencement date.

Transit cargo services exemption: supply associated with transit to Nepal and Bhutan now nil-rated under Goa GST notification.
The Government of Goa inserted serial 9B in the notification's Table under Chapter 99: "Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries)." The corresponding tax entries are recorded as "Nil" and "Nil", thereby exempting those services under the amended Goa GST notification.

Composition scheme option: provisional registrants may opt in via FORM GST CMP-02 and face TRAN-1 filing restrictions.
A new rule permits provisionally registered persons or applicants to opt into the composition scheme under section 10 from October 1, 2017 by filing FORM GST CMP-02 and to furnish FORM GST ITC-03 within ninety days; after ITC-03 is filed they cannot file FORM GST TRAN-1. FORM GST TRAN-1 is amended to incorporate section 140(9) credits and Credit Transfer Documents (CTD) and to instruct CTD users to file TRAN-3. A one time revision of TRAN-1 is allowed under new rule 120A within prescribed or extended time.

Legal services definition expanded to cover advice, consultancy, assistance and representation for advocates and firms under GST.
Corrigendum replaces the prior description of taxable advocate services with wording covering services provided by an individual advocate, senior advocate or firm of advocates by way of legal services, directly or indirectly, and adds an Explanation that defines "legal service" to include advice, consultancy, assistance in any branch of law and representational services before any court, tribunal or authority.

Supply of transit cargo services to Nepal and Bhutan now attracts nil state GST rate under amended notification.
The amendment inserts serial number 9B under Chapter 99 to classify Supply of services associated with transit cargo to Nepal and Bhutan and prescribes a Nil state tax rate for those services, exempting such cross border transit cargo services from state GST under the notification.

Transit cargo services exemption extends GST-free treatment to services linked to shipments bound for Nepal and Bhutan.
An exemption has been added to the prior GST notification by inserting entry 9B in Chapter 99, which exempts the supply of services associated with transit cargo to Nepal and Bhutan, specifying Nil tax and Nil conditions; the insertion follows after serial number 9A, thereby expanding the list of exempt supplies in the notification.

Legal services reverse charge broadened to include all legal services by individual advocates and firms under state GST.
Corrigendum replaces the earlier notification text with a provision covering "services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly," and adds an Explanation defining "legal service" to include advice, consultancy, assistance in any branch of law and representational services before any court, tribunal or authority.

Tax deduction at source requirement applies to specified government bodies, societies and public sector undertakings from a notified date.
The notification appoints 18 September 2017 as the commencement date for the subsection governing tax deduction at source with respect to specified deductors: government-established authorities or bodies with fifty-one percent or more participation, societies established under the Societies Registration Act by government or local authority, and public sector undertakings. The actual liability of these specified persons to deduct tax from payments or credits to suppliers of taxable goods or services is deferred to a later date to be notified by the State Government on the Council's recommendation.

Registration exemption for inter state handicraft supplies granted, subject to aggregate value limits and compliance requirements.
Casual taxable persons making inter state taxable supplies of handicraft goods are exempted from registration under the Uttar Pradesh GST Act, 2017, subject to aggregate value limits computed on an all India basis and a lower threshold for Special Category States; exempt persons must obtain a Permanent Account Number and generate an e way bill, and the exemption applies only to those availing the benefit of the referenced Central notification. Handicraft goods are defined by a Table of product descriptions and HSN codes when produced predominantly by hand.

VAT exemption on Aviation Turbine Fuel: eligible certified supplies exempted for specified promotional flight periods.
No value added tax is to be levied on turnover from sales of Aviation Turbine Fuel (duty paid or bonded) supplied against an eligibility certificate; a short-term exemption covers new flights connecting non-RCS airports under the State promotion policy, and a longer-term concession covers flights under the Regional Connectivity Scheme originating or terminating at RCS airports, each subject to the policy's commencement and duration conditions.

Registration exemption for casual suppliers of handicraft goods subject to nationwide turnover thresholds and PAN and e way bill compliance.
Notification exempts casual taxable persons supplying handicraft goods from registration under the Nagaland GST Act, subject to all-India aggregate turnover thresholds and availability of the corresponding Central notification benefit. Exempt persons must obtain a Permanent Account Number and generate an e-way bill per rule 138. Handicraft goods are specified by product descriptions and HSN codes when predominantly hand-made, with a table listing eligible categories such as leather articles, carved wood, bamboo, handloom textiles, carpets, pottery, metalware, musical instruments, and folk paintings.

Government construction services: specified works for public authorities receive distinct GST treatment including education, clinical and residential structures.
Substitution of item (vi) in the notification redefines construction-related services rendered to government entities to include works on non-commercial civil structures, educational, clinical and cultural establishments, and residential complexes for self-use or employee use, and distinguishes these from other construction services, thereby altering their tax classification under the Nagaland GST notification.

GST exemption for intra-state supply of heavy water and nuclear fuel to national nuclear operator from state tax.
Exempts intra-state supply of heavy water and nuclear fuels falling in Chapter 28 of the Customs Tariff from the whole of state goods and services tax when supplied by the Department of Atomic Energy to the national nuclear power enterprise, under the State Government's powers and on the Council's recommendation in the public interest.

Exemption for admission rights to FIFA youth World Cup events granted; such services are tax-exempt under state GST.
Amendment inserts an exemption in the State GST notification by adding serial number 82 under Chapter 9996 to declare services by way of right to admission to events organised under the FIFA U-17 World Cup 2017 as Nil tax, thereby exempting admission services to those events.

Composition scheme option: provisional registrants may opt in electronically and must reconcile input credit before TRAN 1 filing.
Provisional registrants or applicants may opt to pay tax under the composition scheme by electronically filing FORM GST CMP-02 and must furnish FORM GST ITC-03 within ninety days; after furnishing ITC-03 they cannot file FORM GST TRAN-1. Declarations in FORM GST TRAN-1 may be revised once within the original time window or any Commissioner granted extension. Amendments also require principals to generate e way bills for consignments to out of state job workers irrespective of value and update form fields and reporting instructions to reflect credit transfer documents and import bill of entry details.

Brand name exceptions expanded to include registered brands and enforceable brand rights subject to forfeiture procedure.
The notification revises Schedule entries to exempt or condition GST treatment for goods "put up in unit container" that either bear a registered brand name or bear a brand name with an actionable claim or enforceable right, subject to an Annexure 1 process for voluntary forfeiture of such rights by affidavit and bilingual marking on each unit container.

Input tax credit restrictions updated to add corduroy fabrics to goods ineligible for unutilised credit refund.
Amendment inserts a new serial entry identifying corduroy fabrics into the notification's table of goods for which refund of unutilised Input Tax Credit is not permitted, the State acting on the Council's recommendation and exercising powers under the refund proviso to modify the earlier notification.