CGST rates for services: differential rates and strict input tax credit rules for construction, real estate and related services.
The notification prescribes central GST rates for intra State supply of services, with specific reduced rates and conditions for construction and real estate services. Construction of affordable and other apartments in REP/RREP attract prescribed low rates provided central tax is paid in cash and input tax credit has not been taken except as allowed by Annexure I (REP) or Annexure II (RREP). Promoters must procure at least 80% of inputs from registered suppliers or pay reverse charge on the shortfall; Annexures set out project wise transitional ITC computation (Tx = T - Te) using F1-F4 factors and provide payment, reporting and option to pay mechanisms.

CGST exemption for margin scheme second hand goods: intra State purchases from unregistered suppliers exempt from central tax.
Intra State supplies of second hand goods received by a registered dealer dealing in buying and selling of second hand goods who pays central tax under the margin scheme, with tax on outward supply determined under the prescribed margin valuation rule, are exempt from the whole of central tax where the supplier is not registered.

Exemption for supplies to TDS deductor: intra State supplies from unregistered suppliers exempted from central tax with registration condition.
Exempts intra State supplies received by a TDS deductor from unregistered suppliers from the whole of the central tax leviable, provided the deductor is not liable to be registered for any reason other than being a TDS deductor.

CGST reverse charge exemption for inward supplies from unregistered suppliers removed, altering registered person tax liability.
Exempts intra State supplies of goods or services or both received by a registered person from any unregistered supplier from the whole of central tax leviable under reverse charge u/s 9(4); the exemption took effect from 1 July 2017, was to be read with a later notification that omitted a proviso imposing a daily aggregate threshold, and was eventually rescinded by a subsequent notification.

Exemption from CGST: supplies by CSD and Unit Run Canteens to authorised customers exempted from central tax.
Exemption from Central Goods and Services Tax is granted for the supply of goods by the Canteen Stores Department to Unit Run Canteens, by the Canteen Stores Department to authorised customers, and by Unit Run Canteens to authorised customers, applying to goods under any chapter of the Customs Tariff. Interpretation of tariff terms and applicable notes shall follow the First Schedule to the Customs Tariff Act, and the notification takes effect from its stated commencement date.

Central tax refund entitlement for defence canteen supplies enables partial recovery of central tax on inward goods.
The Canteen Stores Department under the Ministry of Defence is specified as eligible to claim a refund of fifty per cent of the applicable central tax paid on all inward supplies of goods received for purposes of subsequent supply to Unit Run Canteens or to authorized customers of the CSD, under the power conferred by section 55 of the Central Goods and Services Tax Act.

Inverted duty structure: denial of refund for unutilised input tax credit on specified goods where input tax exceeds output tax.
Notification prescribes that, for goods specified by tariff item in the Table, no refund of unutilised input tax credit shall be allowed where credit accumulated because input tax rates exceed output tax rates (excluding nil or fully exempt supplies). Transitional provisos exclude application to accumulated credit on supplies received on or after the stated cut off for certain entries and provide that unutilised accumulated credit up to the cut off shall lapse. Interpretation rules of the Customs Tariff First Schedule apply.

Reverse charge on specified goods: central tax payable by recipient for intra state supplies of listed goods under section 9(3).
Specification of reverse charge liability under section 9(3) designates that central tax on certain intra state supplies of goods listed by tariff item is to be paid by the recipient. The Table pairs each described good with the class of supplier (for example agriculturists, unregistered persons, specified manufacturers or government bodies) and the class of recipient (generally any registered person or specified agents), making the recipient responsible for central GST on such supplies and subjecting that recipient to all provisions of the CGST Act.

Concessional GST rate for petroleum supplies subject to DGH certification and specific transfer and disposal conditions.
A concessional central GST regime caps central tax on listed goods supplied for petroleum and coal bed methane operations under specified licences or contracts, contingent on production of a Directorate General of Hydrocarbons certificate to the proper tax authority at the time of outward supply; sub-contractors must furnish affidavit and undertakings, transfers require DGH transfer certificates and undertakings, and disposals are regularised by tax on depreciated value or, for mutilated goods, by paying tax on transaction value with DGH certification.

GST exemption for specified intra State goods removes central tax liability, subject to packaging and brand right conditions.
Notification No. 2/2017 grants exemption from the whole of central tax under section 9 CGST for intra State supplies of the goods specified in the appended Schedule, effective 1 July 2017. The Schedule enumerates agricultural, animal, food, seed, feed, medical, sanitary, religious and other specified goods. Key conditions include exclusions for goods put up in unit containers bearing a registered brand name or on which an actionable claim exists unless the actionable claim is voluntarily foregone as per ANNEXURE I; interpretation follows the First Schedule to the Customs Tariff Act.

Central GST rate notification defines applicable tax treatment for intra State supplies of goods under tariff based schedules.
Notification No. 1/2017-Central Tax (Rate) notifies central tax rates by assigning goods to tariff based Schedules; each Schedule maps tariff headings and descriptive entries to the applicable CGST rate for intra State supplies, with qualifying descriptors, appended Lists for specified medicines and assistive devices, and subsequent amendments and explanatory notes determining scope, exceptions and retrospective alterations.