Inter-state designation corrected, replacing intra-state wording to clarify the scope of an Integrated GST rate notification.
Correction to the designation of supply in a central tax rate notification: the corrigendum substitutes inter-state for the originally published term "intra-state" in Notification No.4/2017-Integrated Tax (Rate), thereby altering the descriptive scope of the rate provision without changing the numerical rate itself.

IGST corrigendum updates wording in rate notification, revising chapter reference and removing specified exclusions and item description.
Corrigendum to Notification No.1/2017 Integrated Tax (Rate) makes three textual corrections: replace "30" with "30 or any Chapter" to broaden a chapter reference; omit "other than those" to remove an exclusionary qualifier; and delete "goggles and the like, corrective, protective or other" to remove a listed item description in the IGST rate notification.

Corrigendum to central tax rate notification updates tariff reference and omits specified descriptive phrases.
Corrigendum to the Central Tax (Rate) notification effects three textual amendments: replacement of "30" with "30 or any Chapter", omission of the words "other than those", and omission of the phrase "goggles and the like, corrective, protective or other" in specified lines of the published Gazette notification.

UTGST Rate corrigendum updates notification wording to correct a chapter reference and omit specified phrases.
Corrigendum to the UTGST Rate notification issues three textual corrections to the Gazette publication: substituting a chapter reference in one line and omitting two specified phrases in two other lines, thereby rectifying drafting errors in the notification text without introducing new substantive tax provisions.

Corrigendum to Union Territory Tax notification corrects reference to scheme of classification of services in the text.
Corrigendum amends the English text of Notification No. 11/2017 Union Territory Tax (Rate) by replacing the phrase "scheme of classification of services" with a specific reference to the scheme annexed to Notification No. 11/2017 Central Tax (Rate), published as G.S.R. 690(E) dated 28th June, 2017, thereby clarifying the intended classification cross reference in the Gazette publication.

Deemed value for IGST on vessel imports where taxable value is unavailable; CIF-based percentage prescribed for valuation.
Where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India is not available with the person liable for paying integrated tax, the same shall be deemed to be 10 % of the CIF value (sum of cost, insurance and freight) of imported goods.

Central GST rate reduction on fertilisers prompts insertion of specific tariff entries and omission from higher-rate schedule.
The notification amends the Central GST rate schedules to place specified mineral or chemical fertilisers (nitrogenous, phosphatic, potassic and mixed/other fertilisers, including certain packaged forms) into a lower-rate Schedule and omit their entries from the higher-rate Schedule, under the authority of section 9(1) of the Central Goods and Services Tax Act, 2017, with effect from the commencement date stated in the notification.

GST rate reduction on fertilisers shifts specified fertiliser classifications into a lower Union Territory tax schedule effective July.
The notification reclassifies specified fertilisers (HS codes 3102-3105) into the lower-rate UTGST schedule by inserting four entries for nitrogenous, phosphatic, potassic and multi-nutrient/other fertilisers and omits the corresponding entries from the higher-rate schedule; the amendment is effected under the statutory power to notify UTGST rates and takes effect from the commencement date stated in the notification.

GST rate reduction for fertilisers lowers integrated tax and central/UT tax under amended notification, effective implementation.
The notification amends the IGST rate schedules by inserting mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed formulations, including certain packaged forms) into the 5% integrated tax schedule and omitting the corresponding entries from the 12% schedule, with effect from 1 July 2017.

Exemption from integrated tax for goods and services imported into SEZ units and developers for authorised operations, effective by notification.
Exemption of integrated tax is granted for goods or services imported by units or developers in Special Economic Zones for authorised operations, removing the integrated tax leviable under the Customs Tariff provision by central notification issued under the Integrated Goods and Services Tax framework and taking effect from the date specified in the notification.

HSN code disclosure requirement on tax invoices varies by turnover threshold under UTGST notification, effective from the commencement date.
Notification prescribes digit-wise disclosure of the Harmonised System of Nomenclature (HSN) codes on tax invoices for registered persons under UTGST, mapping specified annual turnover bands to required numbers of HSN digits (nil, two, or four). The requirement is issued under the first proviso to rule 46 of the UTGST Rules, on the GST Council's recommendation, and comes into force on the stated commencement date.

HSN code digit requirement on tax invoices mandates differing HSN digit disclosure based on turnover tiers, effective from July.
Registered persons must state HSN code digits on tax invoices under the Union Territory GST for Daman and Diu according to prescribed turnover bands: the lowest band is exempt, the middle band requires two digits, and the highest band requires four digits. The obligation arises under the proviso to rule 46 and takes effect from 1 July 2017.

HSN code digit requirement: tax invoices must state specified HSN digits according to taxpayer turnover under UTGST.
Requires registered persons under the UTGST for Dadra and Nagar Haveli to mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to their annual turnover band: exemption for the lowest band, two digits for the middle band, and four digits for the highest band, effective from the notified commencement date pursuant to the proviso to rule 46 of the UTGST rules.

HSN code digit requirement updated: turnover-based HSN disclosure tiers impose varying code length on tax invoices effective July.
Prescribes turnover-linked HSN code digit disclosure on tax invoices under the Union Territory GST framework: registered persons must include HSN codes of varying lengths according to their annual turnover bands as set out in the notification, with the graduated requirements taking effect from the stated commencement date, thereby creating specific invoice-content obligations for compliance under UTGST.

HSN code digit disclosure requirement on tax invoices varies by turnover band, dictating invoice classification obligations under UTGST.
Registered persons under Union Territory GST (Andaman and Nicobar Islands) must mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to three turnover bands: no HSN digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band; this requirement is an invoicing compliance obligation effective from the date stated in the notification.

Interest rate for delayed GST payments: differentiated rates and temporary nil interest windows affect compliance timing.
Fixes annual rates of interest under UTGST by reference to specified CGST and UTGST provisions, prescribing 18% for interest under section 21 read with subsection (1) of section 50, 6% where section 21 is read with subsection (12) of section 54 and with section 56, and 9% for the proviso to section 56; includes turnover based, time limited nil and reduced interest windows and tabulated transitional concessions for defaulting registered persons, and notes subsequent insertions and substitutions amending periods and classes of taxpayers.

Adoption of Central GST Rules with specified modifications, including deemed communication of RFD-03 deficiencies and TRAN-1 stock declarations.
The Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 apply the Central Goods and Services Tax Rules mutatis mutandis with specified modifications: replace Central Rules title with the Union Territory Rules; treat deficiencies in FORM GST RFD-03 under the Central Rules as communicated under the UT rule; require transitional claims to separately state specified legacy tax claims and supporting declarations; omit certain subclauses of rule 117(4); mandate electronic submission of FORM GST TRAN-1 within ninety days for principal-agent stock declarations; and clarify that references to the Central Act's transitional provision correspond to the Union Territory Act.

Adaptation of central GST rules enables local application with specified rule substitutions, declarations and procedural clarifications.
The Central Goods and Services Tax Rules apply mutatis mutandis to the Union Territory with specified modifications: substitution of rule titles, treating certain FORM GST RFD-03 deficiency communications as communicated under the UT rule, revised particulars for transitional credit claims including itemised prior claims and supporting declarations, omission of certain transitional clauses, a mandatory electronic declaration of stock in FORM GST TRAN-1 within ninety days for persons to whom the transitional subsection applies, and a clarification that references to a section of the Central Act shall be read as the corresponding section of the Union Territory Act.

Adaptation of Central GST Rules to UTGST: central rules apply with specified substitutions, declarations and procedural modifications.
The Central Goods and Services Tax Rules, 2017 apply mutatis mutandis to Dadra and Nagar Haveli with modifications: substitution of rule references to the Union Territory Rules, deemed communication of deficiencies notified under central rules, amendment of transitional claims proviso to require separate specification of claim values and supporting declarations, omission of certain transitional clauses, substitution of the declaration-of-stock rule to require electronic submission in the prescribed form, and an explanation mapping central transitional references to the corresponding Union Territory provision.

Adaptation of Central GST rules: Chandigarh applies Central GST provisions with specified modifications and electronic stock-declaration requirement.
Adaptation of Central Goods and Services Tax Rules applies the Central Rules mutatis mutandis to Chandigarh with specified substitutions and procedural changes, including deeming communications in FORM GST RFD-03 as communicated under the UT rule, revising transitional claim specification to require separate identification of certain Central Sales Tax claims and supporting declarations, omitting specified clauses, requiring electronic submission of FORM GST TRAN-1 for stock held by persons covered by the principal-agent provision, and clarifying that references to section 140 of the Central Act shall be read as references to section 18 of the Union Territory Act.