Legal service definition expanded: includes advice, consultancy, assistance and representation before tribunals, direct or indirect.
The corrigendum replaces the earlier business entity limited description and provides that services by an individual advocate, including a senior advocate or advocates, are legal services provided directly or indirectly. "Legal service" is defined to include advice, consultancy or assistance in any branch of law and expressly includes representational services before any court, tribunal or authority.

Legal service definition updated clarifies tax treatment of advocates' services under SGST corrigendum notification and firms.
The Table entry is amended to capture services provided by an individual advocate, including a senior advocate, or a firm of advocates, by way of legal services, directly or indirectly. An explicit definition states that "legal service" means any service providing advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.

Corrigendum to GST notification issues textual amendments clarifying a tariff entry, removing a limiting phrase, and deleting specified words.
Corrigendum to a GST notification makes three textual amendments: it expands a tariff reference by replacing a term with an extended phrase including "or any chapter"; it omits the limiting words "other than those" in another provision; and it deletes the descriptive words "goggles and like, corrective, protective or other" from a listed item, as published by the state tax department in the departmental gazette.

Legal services definition clarified to include advice, consultancy, assistance and representation, covering advocates and firms under GST.
Corrigendum amends a table entry to read: "Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly." An Explanation is added defining "legal service" as any service in relation to advice, consultancy or assistance in any branch of law and expressly including representational services before any court, tribunal or authority.

Definition of legal services expanded to cover advocates and firms and expressly include representational and advisory services.
The corrigendum replaces the prior description with language treating services provided by an individual advocate, senior advocate, or firm of advocates "by way of legal services, directly or indirectly," and supplies an Explanation defining "legal service" as any service relating to advice, consultancy or assistance in any branch of law and expressly including representational services before courts, tribunals or authorities.

IGST scope of legal services broadened to include advice, consultancy, assistance and representation under taxable supplies.
Corrigendum replaces the earlier entry with a broader formulation: 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" as any service relating to advice, consultancy or assistance in any branch of law, in any manner, and including representational services before any court, tribunal or authority.

Legal service definition expanded; taxation now covers services by individual advocates and firms including representational services.
Corrigendum replaces the prior wording with: services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. An Explanation defines "legal service" to mean any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.

Legal services classification clarified to include individual advocates, advocate firms, and representational, advisory and consultancy services.
Corrigendum replaces the former description with a provision stating that services provided by an individual advocate, senior advocate or firm of advocates by way of legal services, directly or indirectly, are to be understood as legal services. An explanation defines "legal service" to mean any service relating to advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.

Classification amendment: Corduroy fabrics added to state tax rate schedule, effective from the notified date.
An amendment inserts a new tariff entry adding corduroy fabrics (HSN 5801) into the State tax rate schedule after S. No. 6, made under the proviso to sub section (3) of the GST Act on the Council's recommendation, and is deemed effective from 22-09-2017.

Amendment to GST rate notification revises brand-name exemptions, adds specified goods, and prescribes forfeiture procedure for brand rights.
Amendment revises the State GST rate Schedule by expanding and clarifying exemptions relating to goods "put up in unit container" bearing brand names, introducing a procedure for voluntarily foregoing actionable claims on brand names via affidavit and on-container bilingual declaration (Annexure I), inserting new tariff entries including cotton seed oil cake, khadi fabric sold through KVIC channels, and clay idols, redefining "brand name" and "registered brand name," and adding a comprehensive list of indigenous handmade musical instruments (Annexure II).

GST rate amendments change product classifications and impose brand-name conditions affecting unit-packaged goods and compliance.
Amendments modify multiple State GST rate schedules by inserting, substituting and omitting specific tariff entries and descriptive conditions, and by refining the column (3) packaging condition to treat goods "put up in unit container" as taxable differently when they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right exists, subject to exceptions. The Explanation redefines "brand name" and "registered brand name" (including registrations as of 15 May 2017). The ANNEXURE requires an affidavit to the commissioner and marking on unit containers when rights are voluntarily foregone. Effective date: 22-09-2017.

GSTR-3B filing deadline set with conditional cash deposit and TRAN-1 requirements; late shortfalls accrue interest.
The notification prescribes staggered last dates for furnishing FORM GSTR-3B for July 2017 with special conditions for persons claiming input tax credit and filing FORM GST TRAN-1: compute and deposit tax in cash by the earlier date, file TRAN-1 prior to GSTR-3B, and pay any shortfall with interest by the later date; other registered persons follow the earlier date. Tax liabilities when filing GSTR-3B must be discharged by debiting the electronic cash ledger or electronic credit ledger.

GST notification amendment expands tariff coverage to expressly classify a range of tractor parts and related engines under Schedule III.
Amendment inserts new tariff entries into Schedule III to classify specified tractor components and related equipment-including tyres and tubes; agricultural diesel engines exceeding 250cc for tractors; hydraulic pumps; bumpers; brake assemblies; gear boxes; transaxles; road wheels; radiator and cooling system components; silencers; clutch and steering assemblies; hydraulic parts; and body parts such as fender, hood, grill, side panels, extension plates and fuel tanks-under the notified GST tariff lines, clarifying their taxability and tariff classification.

Provisional refund restriction excludes recently registered persons and persons with consecutive unfiled returns from provisional refund eligibility.
Notification excludes certain registered persons from provisional entitlement to refund of ninety per cent. of the total amount claimed on account of zero-rated supply where the applicant was granted registration within six months of the refund application or has not furnished returns for three consecutive tax periods immediately preceding the application; the notification takes effect upon publication in the Official Gazette.

GST treatment of housekeeping services clarified, excluding suppliers through ecommerce operators who are liable to register.
Amendment inserts a clause including services by way of house-keeping, such as plumbing and carpentering, in the notification, except where the supplier provides such services through an electronic commerce operator and is liable for registration under sub-section (1) of section 22 of the Meghalaya Goods and Services Tax Act; amendment effected under sub-section (5) of section 9 of the Act and brought into effect from the notification's stated effective date.

GST Exemptions: Nil-rated treatment for FIFA event services and PDS fair price shop services under Meghalaya GST.
The notification amends Meghalaya GST exemptions by adding nil-rated entries for FIFA-related event services and for Fair Price Shop services under the Public Distribution System (sale of foodgrains and PDS commodities against commission or margin), substitutes updated crop insurance scheme names (RWCIS and PMFBY), and clarifies that a Limited Liability Partnership registered under the LLP Act, 2008 is to be treated as a partnership firm for the notification's purposes.

Composite supply of works contract amended to redefine covered infrastructure and alter tax entries for works and transport services.
The notification substitutes multiple entries under the Meghalaya GST framework to redefine composite supply of works contract across specified infrastructure and housing projects, creates a residual category for other construction services, revises tax entries for passenger transport and renting of motorcabs with fuel included in consideration, clarifies the scope and tax treatment of goods transport agency services including an option to apply a uniform state rate, and reclassifies certain manufacturing and printing/publishing services.

Goods transport agency tax status clarified; LLPs expressly treated as partnership firms under the GST notification.
The notification amends the Meghalaya GST provision by qualifying the Table entry for goods transport agency (GTA) to apply to GTAs who have not paid central tax, and by inserting that a Limited Liability Partnership registered under the LLP Act shall be considered a partnership firm for the notification's purposes.

Exemption conditions for goods bearing brand names revised; voluntary forfeiture of brand rights allowed with affidavit and bilingual labelling.
Amendments to the Haryana SGST exemption schedule replace the prior exclusion for goods in unit containers bearing a registered brand name with a two-part exception: exemptions do not apply to unit packaged goods that (a) bear a registered brand name, or (b) bear a brand name on which an actionable claim or enforceable right exists, except where such claim or right is voluntarily foregone in accordance with Annexure I, which requires an affidavit to the State tax commissioner and bilingual labelling on each unit container.

GST classification changes: redefined brand-name conditions and added compliance for voluntary forfeiture of brand rights in packaged goods.
The notification amends multiple GST rate Schedules by altering product classifications and conditions for concessional treatment where goods are put up in unit containers bearing brand names, extending concessional scope to goods bearing a registered brand name or a brand name with an actionable claim or enforceable right, subject to Annexure conditions; it also inserts, substitutes and omits numerous tariff entries to refine coverage across schedules.