GST tariff amendments expand packaging and branded goods criteria and require affidavit and marking when brand rights are foregone.
Amendments revise multiple State GST Schedules by adding, deleting and substituting tariff entries and exclusions, expand packaging-related conditions to cover goods put up in unit containers that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right is available, substitute an Explanation defining brand name and registered brand name, and insert an ANNEXURE requiring an affidavit to the jurisdictional commissioner and unit-container marking where a person voluntarily forgoes an actionable claim or enforceable right in a brand name.

Tax deduction at source: specified government bodies designated for Section 51 application, deduction start to be notified later.
The State Government appoints 18th September, 2017 as the commencement date for subsection (1) of Section 51 of the Nagaland GST Act in respect of specified deductors: statutory or government-established authorities or bodies with majority government participation, societies under the Societies Registration Act established by government, and public sector undertakings. The obligation to deduct tax from payments to suppliers will begin from a later date to be notified after recommendations of the GST Council to the Central Government.

Legal services classification updated: services by individual advocates and firms redefined to include advice and representation.
The amendment substitutes the entry at serial number 2 in Notification No.48/ST-2 to state that services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly, are covered. "Legal service" is defined to include any service of advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.

E-way bill rules require portal submission, documented carriage or RFID mapping, and enable RFID verification during goods movement.
The amendment substitutes State rules to align with Central GST Rules on the Authority's constitution and service conditions, and establishes a detailed e-way bill regime: mandatory portal submission of Part A and Part B of FORM GST EWB-01 for consignments above fifty thousand rupees, generation of a unique e-way bill number, transporter and consignor obligations for generation/consolidation/cancellation, distance-based validity, an Annexure of exempted goods, carriage of invoice/e-way bill or RFID mapping by the person-in-charge, authorised interception/verification using RFID readers, online inspection reporting, and substituted administrative forms including ENR-01, RFD-01 and INV-1.

Late fee waiver under Delhi GST: late fees for certain GSTR-3B returns waived for registered persons.
The Lt. Governor, on the Council's recommendation and invoking delegated statutory power, waives the late fee payable under the Delhi Goods and Services Tax Act for all registered persons who failed to furnish the return in FORM GSTR-3B for the specified filing period by the due date, issued via administrative notification by the finance department.

Recognition renewal for clearing corporation granted under securities regulation, subject to SEBI conditions and compliance.
Recognition renewal is granted to National Securities Clearing Corporation Ltd under Regulation 12 of the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) Regulations, 2012 by exercise of powers under section 4 read with sub section (4) of section 8A of the Securities Contracts (Regulation) Act, 1956, for a fixed three year period and subject to conditions and compliance obligations specified by the regulator and any further conditions that may be prescribed or imposed.

Anti-profiteering screening committee constituted under GST rules, with composition and retrospective effect from GST commencement.
A State-level Uttar Pradesh Anti-Profiteering Screening Committee is constituted under the Uttar Pradesh GST Rules vested in sub-rule (2) of rule 123, comprising one State Government officer nominated by the Commissioner and one Central Government officer nominated by the Chief Commissioner, with the constitution deemed effective from the commencement of the GST regime.

Rate of exchange and input tax credit rules updated; staged reversal for customs credit on imported gold dore bars introduced.
Amendments revise timelines, procedural requirements, and forms under the Telangana GST Rules, 2017, including substitution of Rule 34 to set the rate of exchange for goods and services valuation, clarification of electronic declaration in FORM GST ITC-01 and Commissioner's power to extend input tax credit timelines, creation of Rule 44A for staged reversal of customs-related credit on imported gold dore bars, adjustment of return filing procedures allowing FORM GSTR-3B reconciliation with FORM GSTR-3, enhanced export invoice endorsement content, appointment grade for Advance Ruling members, and updates to TRAN and REG forms including UIN application fields.

Late fee waiver: registered taxpayers relieved of late-filing fee for failure to file GSTR 3B under state GST provision.
The State Government, exercising statutory power on the Council's recommendation, waives the late fee payable for registered persons who failed to furnish FORM GSTR-3B by the due date, relieving them of the late-filing fee obligation for that return and period.

Tax Schedule Amendment: insertion of corduroy fabrics under SGST rate table by notification, expanding taxable classification.
The Finance Department amends Notification No. 5/2017 State Tax (Rate) by inserting, in the Table after serial number 6 and the entries relating thereto, a new serial number 6A with the tariff heading for corduroy fabrics, effected under the proviso to sub section (3) of section 54 of the Tripura SGST Act on the recommendation of the Council.

Brand name classification expanded, altering unit container exemptions and specifying procedures to forego actionable claims for tax treatment.
The Schedule is amended to restrict the unit container exclusion to goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right in a court is available, while allowing exclusion where such claim or right is voluntarily foregone subject to ANNEXURE I. The Explanation defines "brand name" and "registered brand name" by reference to registrations under trade marks, copyright or foreign laws as of the reference date. ANNEXURE I requires an affidavit to the jurisdictional State tax commissioner and indelible bilingual marking on each unit container when a packer voluntarily forgoes rights over a brand name.

GST rate amendments: revised classification and brand packaging rules alter rate applicability for unit packaged branded goods.
Amendments revise State GST rate schedules by substituting, inserting and omitting tariff entries and by creating specific packaging and brand-related conditions: goods "put up in unit container" are treated differently if they either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right is available, subject to an Annexure allowing voluntary foregoing of such rights upon filing an affidavit and declaring the forfeiture on each unit container; definitions of brand name and registered brand name are also substituted in the Explanation.

GST exemption for intra-state supply of heavy water and nuclear fuels removes state tax liability for specified public sector transfers.
Exempts intra state supply of heavy water and nuclear fuels, falling in Chapter 28 of the Customs Tariff, when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the state tax leviable under the Tripura State Goods and Services Tax Act, 2017, granted under section 11(1) on the recommendation of the Council.

Admission rights to FIFA U-17 World Cup events: exempt from state GST under amended rate notification.
An amendment inserts a new table entry adding Services by way of right to admission to the events organised under FIFA U-17 World cup 2017 and specifies a Nil state tax rate for that service, the change being made under the Tripura State Goods and Services Tax Act, 2017 on the Council's recommendation and as necessary in the public interest.

Construction services to government reclassified, specifying taxable categories and differentiated state tax treatment under amended notification
The notification substitutes the Table entry at serial number 3 to reclassify construction services supplied to central, state, union territory, local or governmental authorities, defining eligible services as construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of (a) civil structures predominantly for non commercial use, (b) structures predominantly for educational, clinical or art and cultural use, and (c) residential complexes predominantly for self use or employee use, and separates construction services not covered by these categories as a distinct item with the corresponding tabulated entries.

Legal service definition expanded: includes advice, consultancy, assistance and representational services for advocates and firms.
The Corrigendum replaces the serial 2 entry to treat services provided by an individual advocate, including a senior advocate, or a firm of advocates as legal services whether supplied directly or indirectly. It defines "legal service" to mean any service relating to advice, consultancy or assistance in any branch of law and expressly includes representational services before any court, tribunal or authority.

Alignment with Central GST Rules: state rules amended to adopt Central provisions for Authority constitution and governance.
The Rules amend specific provisions to align state procedures with the Central Goods and Services Tax Rules: omitting specified wording in rule 117(2)(c)(iv); expanding rule 119 to include stocks held by a principal and job-worker and to reference section 141; and substituting rules governing the constitution of the Authority, Standing Committee and Screening Committee, appointment and terms of the Chairman and Members, Secretary to the Authority, methodology and procedure, and tenure so they operate in accordance with the corresponding Central GST Rules.

E-way bill requirement expands obligations for consignors, recipients and transporters before movement, with electronic generation and validation.
Amendment establishes electronic e-way bill obligations: registered persons causing movement above the prescribed consignment value must furnish Part A of FORM GST EWB-01 before movement; Part B must be furnished where conveyance or transporter details are required; consignor, recipient or transporter may generate the e-way bill as applicable; a unique e-way bill number is issued upon generation; consolidated e-way bills may be created for multiple consignments; validity is distance linked and cancellation is permitted within a limited period except after transit verification; specified exemptions apply.

Customs valuation: include transport and insurance to place of importation, with prescribed presumptive rates where costs are unascertainable.
Amendment defines place of importation and mandates inclusion of transport, loading, unloading, handling and insurance to the place of importation in the customs value. Where such costs are not ascertainable, transport costs are to be taken as twenty per cent of FOB (or of FOB plus insurance where FOB alone is not ascertainable) and insurance as 1.125% of FOB (or of FOB plus transport where FOB alone is not ascertainable). Transport costs for air imports shall not exceed twenty per cent of FOB, and transshipment-related transport and insurance charges within India are excluded. Transport includes demurrage, lighterage and barge charges.

International sporting event tax notification designates FIFA U 17 World Cup organiser and specifies sponsor receipts as the taxable income category.
Notification designates the Federation internationale de Football Association under-17 Football World Cup as an international sporting event and the Federation as the person, and specifies organiser income consisting of receipts from national supporters as the specified income arising from organising the event, with subsequent substitution and omission entries altering the originally listed income items.