Tax exemption on intra state resale margin of specified used motor vehicles reduces tax rate, subject to input tax credit exclusion.
Exempts specified old and used motor vehicles from State GST on intra state supplies to the extent tax exceeds the amount calculated on the supplier's margin at the prescribed rates for each vehicle category; vehicle categories are determined per the Motor Vehicles Act. Margin is measured as consideration less depreciated value for depreciated assets, or selling price less purchase price otherwise, with negative margins ignored. Exemption does not apply if the supplier has availed input tax credit, CENVAT or VAT input credit on those goods. Notification effective from 25 January 2018.

Exemption of State tax on government's share of profit petroleum removes SGST on licence or lease services for exploration.
Exempts from State tax the intra State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas, insofar as the consideration paid to the State is the Government's share of profit petroleum; issued under the State's statutory powers on the recommendation of the GST Council as a public interest measure.

Common GST Electronic Portal designated: gst.gov.in for GST services and ewaybillgst.gov.in for e-way bill filing.
The notification designates www.gst.gov.in as the Common GST Electronic Portal for registration, tax payment, return filing and integrated tax settlement, and www.ewaybillgst.gov.in as the Common GST Electronic Portal for furnishing electronic way bills, clarifying management of the respective portals by the Goods and Services Tax Network and the National Informatics Centre and superseding the prior notification.

Late fee cap for delayed GSTR-6 filing: excess daily penalty waived, limiting daily liability to a small fixed amount.
The Government limits the maximum late fee payable for failure to furnish the return in FORM GSTR-6 by the due date by waiving any amount of late fee in excess of twenty five rupees per day; the waiver is issued on the recommendation of the Goods and Services Tax Council under the Kerala State Goods and Services Tax Act, 2017.

Late fee cap for delayed GSTR-5 filing reduced, with a lower cap when state tax payable is nil.
The Government of Kerala prescribes a capped late fee for failure to furnish FORM GSTR-5 by the due date under section 47, waiving any portion of the late fee that exceeds the prescribed daily caps and applying a lower daily cap where the total State Tax payable in the return is nil.

Late fee cap for belated GSTR 1 filing reduced and excess waived, with a lower cap for nil outward supplies.
The notification limits and waives late fees for delayed FORM GSTR-1 filing: late fee amounts in excess of twenty five rupees per day for failure to furnish outward supplies are waived, and where there are no outward supplies the waiver reduces payable late fee to ten rupees per day; issued pursuant to statutory authority and the tax council's recommendation.

GST exemptions expanded to include government entities and additional sectoral services, broadening nil rated relief for specified supplies.
The notification amends the Kerala SGST exemption schedule: it adds "Government Entity" to eligible recipients, creates a nil rated entry for composite supplies to government bodies tied to Panchayat and Municipality functions where the goods component is limited, inserts time limited nil rated entries for international transportation of goods by air and vessel, expands exemptions for transport to educational institutions, insurance and reinsurance schemes, IFSC financial intermediary services to customers outside India, fumigation of agricultural warehouses, RTI information provision, and clarifies educational service exemptions including entrance exams and online journals.

Customs site addition: Village Varnama authorised for unloading of imports and loading of exports under Customs notification.
The notification amends the principal Customs (N.T.) schedule for Gujarat by adding Village Varnama, Taluka, District Vadodara as an authorised site for unloading of imported goods and loading of export goods, inserted as a new entry in the Table under the powers conferred by clause (aa) of sub-section (1) of section 7 of the Customs Act, 1962.

Appointment of Appeals Authorities under GST enabling specified VAT officers to exercise Section 107 powers across designated jurisdictions.
The Commissioner appoints the VAT officers listed to exercise the powers under Section 107 of the Kerala GST Act within the territorial jurisdictions specified in the schedule, superseding the earlier Notification No.5/2018 and its errata. The schedule assigns appellate responsibilities to named officers and redesignates the Joint Commissioner (Law) as Joint Commissioner (Appeals).

GST amendment adds lending certificates as supplies between registered persons, altering tax scope and applying retrospectively.
The notification amends the prior GST schedule by inserting Lending Certificate as a tariff entry under Any Chapter, with both supplier and recipient specified as any registered person, and declares the insertion effective retrospectively to a prior date, thereby clarifying classification and taxable supply treatment among registered persons.

Unique common enrolment number enables multi state transporters with same PAN to obtain a single enrolment restricting GSTIN use.
A unique common enrolment number allows transporters with registrations in multiple States or Union Territories under the same PAN to apply via FORM GST ENR-02 using any one GSTIN; upon validation a single enrolment is issued and thereafter the transporter may not use individual GSTINs for Chapter XVI purposes.

Designation of officers for State GST: VAT-era posts mapped to corresponding State Tax officers, effective retrospectively.
The notification under Section 3 of the Tamil Nadu Goods and Services Tax Act, 2017 appoints specified officers appointed under the Tamil Nadu Value Added Tax Act, 2006 as the corresponding officers for State GST, mapping each VAT-era post to a State Tax equivalent (Commissioner through Deputy Commercial Tax Officer to their State Tax counterparts) and declares the designation effective retrospectively, superseding the earlier departmental notification.

Appointment of Common Adjudicating Authority: DRI designates officers to adjudicate specified Customs show cause notices.
DRI appoints officers as a Common Adjudicating Authority to exercise the powers and discharge duties of specified Customs proper officers in relation to listed show cause notices (including corrigenda), identifying noticees, original adjudicating authorities, and the officers now authorized to adjudicate those matters.

Duty free entitlement expanded to include trimmings and components for footwear and other leather products.
Corrigendum to Notification No. 09/2015-20 amends para 1.41(iii)(b) to state that the duty free entitlement applies to import of trimmings, embellishments and footwear components for footwear (leather as well as synthetic) and other leather products, measured as a proportion of FOB value of exports of the previous financial year.

Export duty reduction for iron ore exports to Japan and South Korea under long term agreements extended to a later deadline.
The Central Government has amended Notification No.27/2011 Customs to extend the period during which a reduced export duty treatment applies to iron ore exports by MMTC Limited (NMDC origin) to Japan and South Korea under long term agreements, substituting the earlier expiry date with the 31st day of March, 2021 in the Table entry at Serial No.20B, column (3), without changing the beneficiary class, geographic or contractual scope.

Anti-dumping duty on high tenacity polyester yarn imports from China with producer-specific rates and five-year application.
Imposition of anti-dumping duty on High Tenacity Polyester Yarn (tariff item 5402.20.90) from China PR following findings of dumping, material injury and causal link. A table prescribes producer- and exporter-specific duty rates expressed per metric tonne in US dollar equivalents, with residual categories subject to a default rate. The duty is payable in Indian currency, effective for five years from publication unless earlier varied, and the applicable exchange rate is that notified under the Customs Act with the bill of entry date as the relevant date.

Anti profiteering Directorate name change: Himachal Pradesh GST rules amended to substitute the Directorate General terminology across specified rules.
The Seventh Amendment substitutes the expression "Directorate General of Safeguards" with "Directorate General of Anti profiteering" in specified provisions of the Himachal Pradesh Goods and Services Tax Rules, 2017. The replacement is effected in rule 125; rule 129 (wherever occurring); rule 130(2) (at both occurrences); rule 131; rule 132(1); and rule 133 (wherever occurring), under the rule making authority of section 164 and with the amendment given operative effect from the stated commencement date.

Extension of notification deadline: operative date for Tripura SGST rate notification postponed to a later specified date.
Amendment to a Tripura State GST rate notification substitutes the previously specified calendar reference with a later calendar reference in the cited notification, thereby shifting the date specified in the earlier notification; the amendment is issued under the State Act's power on the recommendation of the Council and limits its effect to replacing the earlier date in the original notification.

Directorate General of Anti-profiteering designation replaces safeguards references, updating rule citations under Bihar GST.
The Bihar GST Rules are amended to substitute the expression "Directorate General of Safeguards" with Directorate General of Anti-profiteering in rules 125, 129, 130(2), 131, 132(1) and 133, effectuating administrative alignment under the Bihar Goods and Services Tax (Seventh Amendment) Rules, 2018 made under section 164 of the Act.

Change of designation: Director General of Safeguards renamed Director General of Anti profiteering in Tamil Nadu GST Rules.
The Rules amend the Tamil Nadu Goods and Services Tax Rules, 2017 by substituting the designation Director General of Safeguards with Director General of Anti profiteering wherever it appears in the cited provisions (rules 129-133 and specified sub rules), effected under the State GST Act and made effective from the commencement date stated in the notification.