Union Territory GST adaptation ensures central GST rules apply in the UT with specific local modifications and procedural specifications.
The notification adapts the Central Goods and Services Tax Rules, 2017 to the Union Territory of Andaman and Nicobar Islands, making central provisions on supply, input tax credit, registration, returns, assessment, refunds, audit, transitional provisions and related matters apply mutatis mutandis, with specified modifications including territorial substitution of rule titles, inclusion of Central FORM GST RFD-03 deficiencies, detailed specification of categories and supporting declarations for transitional claims (including Octroi by Port Blair Municipal Council), amendment of principal agent stock declaration to require FORM GST TRAN-1, and an explanation mapping central transitional references to the corresponding Union Territory provision.

Common GST Electronic Portal designated to centralize registration, tax payment, returns, integrated tax settlement and e way bill services.
Central Government designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to centralize electronic GST functions-registration, tax payment, furnishing of returns, computation and settlement of integrated tax, and electronic way bill-and states the portal is managed by the Goods and Services Tax Network.

Compensation cess correction alters GST tariff classifications and revises threshold wording for vehicle categories affecting cess applicability.
Corrigendum to Notification No. 1/2017 - Compensation Cess (Rate) makes two corrections: it expands the tariff entries in line 42 to add further subheadings, and it replaces the prior threshold phrase in line 42 with revised threshold wording, thereby modifying the scope and applicability language of the original notification.

Electronic commerce operator liability: ECO must pay tax on specified intra State services supplied through its platform.
The notification makes the electronic commerce operator responsible for paying tax on listed intra State supplies made through its platform, including specified passenger transportation services, accommodation, house keeping, restaurant services (excluding those at specified premises) and local delivery, subject to registration exceptions and defined term clarifications such as "radio taxi", vehicle categories, "specified premises" and "Company."

E-commerce operator liability to pay GST on specified intra State services including passenger transport, accommodation, delivery, restaurant and housekeeping.
Liability is placed on the electronic commerce operator to pay tax on specified intra State supplies it facilitates, covering passenger transportation by radio taxi and other listed vehicles (with certain company/omnibus exceptions), accommodation services (subject to supplier registration exceptions), housekeeping services, specified restaurant services, and local delivery services; definitions for radio taxi, vehicle terms, specified premises and company are cross referenced, and the notification includes commencement and amendment provisions.

Refund of union territory tax: diplomatic missions and international organisations eligible subject to specified documentary conditions.
Notification authorises refunds of union territory tax to the United Nations or specified international organisations and to foreign diplomatic missions or consular posts, subject to conditions. International organisations require a certificate confirming official use; diplomatic missions require a Protocol Division certificate based on reciprocity. Additional conditions prescribe an original undertaking for services, certificates for goods confirming mission use and a three year non supply condition, repayment on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.

Refund of central tax available to UN bodies and foreign diplomatic missions subject to certificates, use conditions and reciprocity.
Refund of central tax is authorised for specified international organisations and foreign diplomatic missions, consular posts, diplomatic agents and career consular officers on supplies of goods or services received, subject to documentation and usage conditions. International organisations must produce a certificate confirming official use. Diplomatic entities require a Protocol Division reciprocity certificate; services demand an original undertaking of official or permitted personal use; goods require certification of use, a three year non disposal restriction, and repayment if conditions are breached.

Refund of unutilised input tax credit barred where construction services include land value; exception if full consideration follows completion.
No refund of unutilised input tax credit is allowed under section 54(3) for supplies of services of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate or after first occupation, whichever is earlier.

Refund restriction on unutilised input tax credit bars refunds for certain construction service supplies unless full consideration follows completion.
Notification No.15/2017 (UTGST) prohibits refund of unutilised input tax credit for supplies of construction-of-building services where the charged amount includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the notification is effective from 1 July 2017 and was later revised in wording by Notification No.15/2023.

Service exclusion for public authority activities: governmental functions related to Panchayats and Municipalities are not taxable supplies.
Services by way of any activity in relation to functions entrusted to a Panchayat, and as later amended to include functions entrusted to a Municipality, when undertaken by the Central Government, a State Government, a Union territory or any local authority in which they act as a public authority, shall be treated neither as a supply of goods nor a supply of services under the Union Territory Goods and Services Tax framework, as notified under the relevant UTGST Rate notification.

Public authority functions related to Panchayats and Municipalities treated outside goods or services classification under GST framework.
The Central Government notifies that activities or transactions undertaken by Central, State, Union territory or local authorities when engaged as public authority shall be treated neither as a supply of goods nor a supply of service; this includes services in relation to functions entrusted to Panchayats and, as amended, to Municipalities.

E commerce operator liability to pay IGST on specified inter State services, subject to registration and premises exceptions.
The Integrated GST notification makes the electronic commerce operator responsible for paying tax on inter State supplies of specified services supplied through online platforms, including passenger transportation by radio taxi and similar vehicles, accommodation in commercial lodging, house keeping services, restaurant services except at certain specified premises, and local delivery services, subject to exceptions where the supplier is liable for statutory registration or where other specific carve outs apply; key terms such as "radio taxi", vehicle categories, "specified premises" and "Company" are defined by cross reference.

Refund of integrated tax available to UN, specified international organisations and diplomatic missions subject to certificate and use conditions.
Refund of integrated tax is permitted to United Nations and specified international organisations for supplies used for official purposes, subject to a certificate from the organisation; and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers subject to reciprocity, an original undertaking for services, certificates of use and non-disposal for goods, repayment on non-compliance, and withdrawal of entitlement upon cancellation by the Protocol Division.

Reverse charge mechanism shifts central tax liability to service recipients for specified service categories under CGST notification.
The notification requires central tax to be paid on a reverse charge mechanism for specified service categories by identified recipients in the taxable territory. It enumerates discrete service entries-including goods transport agency services to listed recipients, legal and arbitral services to business entities, sponsorships, government supplies to business entities with exclusions, renting of immovable property to registered persons, transfers related to promoters, director services, insurance and recovery agent services, certain copyright transfers, and security services-while setting conditions, exceptions, declaration requirements and procedural options that govern applicability.

Reverse charge on union territory tax: recipients must pay UT tax for specified service categories under notification.
The notification prescribes categories of services on which the whole of union territory tax under section 7 of the UTGST Act shall be paid on reverse charge by the recipient specified for each entry. Principal entries include GTA services for road transport of goods to specified recipients, legal services to business entities, arbitral tribunal services to business entities, sponsorship services to corporates/partnerships, specified supplies by government/local authorities to business entities (with exclusions), renting of immovable property to registered persons, transfers to promoters, directors' services to their companies, insurance and recovery agent services to insurers and financial institutions, copyright transfers/licensing by authors and creators, and securities lending under SEBI's Scheme.

Interest under CGST adjusted by provision and taxpayer class, with temporary concessional interest windows for specified filing periods.
The notification prescribes annual interest rates for provisions of the Central Goods and Services Tax Act addressing interest on delayed payments, interest on recovery and interest on refunds, and establishes a schedule of temporary concessional interest treatment for specified filing periods. The concessional schedule differentiates taxpayers by aggregate turnover and principal place of business, creating nil or reduced interest windows followed by higher rates after specified cut off dates. The notification is effective from the stated commencement date and has been amended to adjust period specific concessions and applicability.

HSN code digits requirement links HSN digit length to annual turnover for invoices, with certain chemicals requiring full eight-digit codes.
Specification of the number of digits of the HSN Code on tax invoices is tied to a registered person's aggregate turnover in the preceding financial year, with a lower digit requirement for taxpayers below a threshold and a higher digit requirement for those above it; registered persons below the higher threshold may omit HSN digits when supplying to unregistered persons, and a listed set of specified chemical products must be reported with eight-digit HSN Codes in invoices.

Service exemptions under UTGST: nil-rate treatment for specified public, transport, agricultural, financial and real-estate services, subject to conditions.
The notification prescribes nil-rate UTGST exemptions for a broad list of intra-State services set out in the Table, subject to conditions specified per entry. It covers public and social services by or to government bodies, transport and goods-transport services, agricultural and allied services, specified financial and insurance and educational and health services, and real-estate related supplies with proportional valuation rules and reverse-charge liabilities for un-booked residential portions. Extensive definitions and provisos delimit scope and applicability.

GST exemption for specified services under the CGST Act reduces central tax on listed supplies, subject to prescribed conditions.
Notification No. 12/2017-Central Tax (Rate) prescribes Nil central tax for specified intra State supplies of services under the CGST Act, 2017 by listing those services in a table with entry specific conditions. It covers government and public welfare services, transport, education, health, insurance, agricultural and real estate related services, and non profit activities; includes proportional exemption and reverse charge rules for development rights, turnover based and consideration based ceilings, and extensive definitions and provisos that delimit scope and compliance obligations.

Unutilised input tax credit refund barred for construction services including land value, except when full consideration paid after completion.
No refund of unutilised input tax credit is available for supply of services of construction of a complex, building or a part thereof intended for sale where the amount charged includes the value of land or undivided share of land; an exception applies only if the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.