GST rate amendment adds corduroy fabrics to the state notification, effective from the stated commencement date.
The Government of Goa amended its state GST rate notification to insert a new table entry identifying corduroy fabrics with the specified tariff classification, adding the entry after S. No. 6; the amendment is deemed effective from 22 September 2017 and was issued by the Department of Finance on the Council's recommendation under the proviso to sub section (3) of section 54 of the Goa GST Act, 2017.

Brand name classification limits GST exemptions for unit-packaged goods and sets conditions for voluntary forfeiture disclosure.
The notification amends Schedule entries to restrict exemptions for unit-packaged goods, treating as non-exempt those that bear a registered brand name or bear a brand name on which an actionable claim or enforceable right in a court of law is available, while allowing exemption where such rights are voluntarily foregone subject to affidavit filing with the State tax commissioner and mandatory on-container disclosure as set out in the annexure.

GST rate schedule amendments broaden brand name treatment and require affidavit and labelling when actionable rights are voluntarily forgone.
Amendments revise multiple schedule entries and descriptive qualifiers across GST rate bands by inserting, omitting and substituting specified goods and qualifications, expand the qualifying language for goods "put up in unit container and bearing a registered brand name" to include brand names with an actionable claim or enforceable right subject to ANNEXURE conditions, define "brand name" and "registered brand name", and require an affidavit and labelling when a packer voluntarily forgoes actionable claims or enforceable rights; amendments are effective from 22nd September, 2017.

Exemption of State GST on intra state supply of heavy water and nuclear fuels to nuclear power operator under notified authority.
Exempts intra state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the State tax leviable under the Goa Goods and Services Tax Act, 2017; supplies fall in Chapter 28 of the Customs Tariff and the exemption is effective from 21 September 2017 by Notification 38/1/2017 Fin(R&C)(26/2017 Rate)/A/2431 dated 26 September 2017.

Admission service exemption: right to admission to FIFA youth World Cup treated as nil-rated for tax purposes.
Insertion of Chapter 9996 into the Goa GST rate notification to classify "services by way of right to admission to the events organized under FIFA U-17 World Cup 2017" as nil-rated, with the amendment effected under section 11(1) of the Goa GST Act and enacted on the recommendation of the Council.

Construction service classification amended to distinguish government-related works from other construction services, altering applicable GST treatment.
The notification substitutes item (vi) to group services to government authorities involving construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of: civil structures or original works meant predominantly for non-commercial use; structures used predominantly as educational, clinical, or art or cultural establishments; and residential complexes for self-use or employee use specified in Schedule III. It also adds item (vii) covering construction services other than items (i)-(vi). The substitution is effective from 21st September, 2017.

Import policy amendment for urea permits two public-sector producers limited temporary import authorisation for a three-month period.
Amendment revises import-policy conditions for urea (ITC (HS) 3102 10 00): STE status continues with Industrial/Technical Urea freely importable; designated STEs STC, MMTC and Indian Potash Limited now operate subject to paragraph 2.20 of the Foreign Trade Policy; Rashtriya Chemicals & Fertilizers and National Fertilizers Limited are permitted to import urea only for a three-month period from the notification date.

Tax rate amendment inserts corduroy fabrics into the goods tax schedule via notification updating the taxable items list.
The State Government amends Notification No. 5/2017-State Tax (Rate) by inserting, after Sl. No. 6 in the Table, a new serial entry 6A identifying tariff heading 5801 and the description "Corduroy fabrics," thereby updating the notification's list of goods under the State tax rate schedule.

Brand name classification clarifies when goods in unit containers qualify for different state GST rates and conditions.
The notification replaces a broad exclusion for goods "put up in unit container" by restricting the exclusion to unit-container goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right exists, while providing for voluntary forfeiture of such claims subject to conditions in ANNEXURE I. It inserts new tariff entries and revises descriptions for several goods, and redefines "brand name" and "registered brand name". ANNEXURE I requires an affidavit to the jurisdictional State tax commissioner and indelible bilingual marking on each unit container when rights are voluntarily foregone.

GST rate amendments: revised tariff entries and new branded goods criteria with affidavit and labelling requirements.
Amendments revise Arunachal Pradesh State GST notification by altering tariff entries across multiple rate schedules, inserting and substituting goods and descriptions, and redefining eligibility for certain rates based on packaging and brand status. The notification replaces the qualifying phrase for packaged branded goods with a two part test-unit container packaging and either bearing a registered brand name or bearing a brand name on which an actionable claim or enforceable right is available-and adds an ANNEXURE requiring an affidavit to the commissioner and indelible bilingual labelling when rights are voluntarily foregone.

GST exemption for heavy water and nuclear fuels removes central tax on intra state supplies from Department to Nuclear Power Corporation.
The State Government exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the central tax leviable under section 9 of the Arunachal Pradesh Goods and Services Tax Act, 2017, exercising powers under section 11(1) on the recommendations of the Council.

Tax exemption for event admission: right-to-entry services for FIFA youth World Cup are prescribed nil-rated under State GST.
Amendment inserts a new serial entry under Chapter 9996 to exempt services consisting of the right to admission to events organised under the FIFA U-17 World Cup 2017 by prescribing a nil rate for those admission-right services under the State GST notification, effected under section 11 of the Arunachal Pradesh GST Act on the recommendation of the Council as an amendment to Notification No. 12/2017-State Tax (Rate).

Construction services classification revised to specify which government provided works fall within the rate notification and which do not.
The notification amends the Table at serial number 3 by substituting item (vi) to specify that construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration services provided to government entities include (a) civil structures or original works predominantly for non commercial use, (b) structures predominantly for educational, clinical or art/cultural use, and (c) residential complexes predominantly for self use or for employees or other persons specified in the statutory schedule; and adds item (vii) to cover construction services not falling within those categories.

House-keeping services carve-out clarified, with e commerce-supplied providers subject to registration under state GST rules.
The amendment inserts a clause excluding services by way of house-keeping, such as plumbing and carpentering, from the cited state tax notification except where such services are supplied through an electronic commerce operator by a person who is liable for registration under sub-section (1) of section 22 of the Arunachal Pradesh Goods and Services Tax Act, 2017.

Extension of FORM GST TRAN-1 filing period alters the deadline for transitional declaration submissions effective immediately.
Extension of the period for submission of the declaration in FORM GST TRAN-1 was notified, moving the deadline to 31st October, 2017. The extension rests on rule 117 of the Telangana GST Rules read with section 168 of the Telangana GST Act and follows the recommendation of the GST Council. The notification, issued by the Commissioner of State Tax, states it comes into force with immediate effect, thereby revising the operative timeline for TRAN-1 filings.

Effective date amendment clarifies commencement of a prior notification by substituting 'with immediate effect' with a fixed commencement date.
The Governor of Punjab amends the earlier notification by substituting the words "with immediate effect" in the preamble with the words "on and with effect from the 18th August, 2017", thereby fixing a specific commencement date for that notification.

Letter of Undertaking eligibility for bond waiver in exports without integrated tax, subject to remittance and prosecution safeguards.
Registered persons may furnish a Letter of Undertaking in place of a Bond for exports without payment of integrated tax if they are either a status holder under the Foreign Trade Policy or have received the prescribed foreign inward remittances in the preceding financial year, and have not been prosecuted where tax evasion exceeds the specified monetary threshold. The LUT must be submitted in duplicate for the financial year in the annexure to FORM GST RFD-11 and executed on the registered person's letterhead by the working partner, Managing Director, Company Secretary, Proprietor or an authorised person.

Movement documentation requirement: specified transport and tax documents must be carried and produced on demand during goods transit.
A duty requires the owner or person in charge of a conveyance carrying consignments of goods to carry specified documents: a goods vehicle record, goods receipt, trip sheet or log-book as applicable, and a tax invoice, bill of supply or delivery challan containing prescribed particulars for the supplies in the vehicle; the carrier must produce copies of each document to a Proper Officer checking the vehicle.

Legal service definition clarified: advocate and firm services expressly covered, including advisory and representational functions.
Erratum replaces prior wording to state that services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, are covered. It adds an explanation defining "legal service" to include advice, consultancy or assistance in any branch of law and expressly includes representational services before any court, tribunal or authority.

State Level Screening Committee constituted under rule 123; establishes membership of two senior tax officers for Kerala GST administration.
Constitution of a State Level Screening Committee under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules, 2017 by G.O. (P) No. 115/2017/TAXES dated 25th September 2017, specifying membership of two senior tax officers: the Commissioner, Central Tax and Central Excise, Thiruvananthapuram, and the Joint Commissioner-I, State Goods and Services Tax Department, Thiruvananthapuram.