Government services excluded from supply under IGST: activities related to Panchayat and Municipality functions are not treated as supply.
Notification exempts activities or transactions by Central, State, Union territory or local authorities, when acting as public authorities, from being treated neither as a supply of goods nor a supply of service; specifically including services in relation to functions entrusted to a Panchayat under article 243G and to a Municipality under article 243W, effective from the first day of July, 2017.

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.

Union Territory GST rates: differentiated service rates with ITC conditions, reverse charge rules, and real estate option mechanisms.
The notification prescribes Union Territory GST rates and conditional rules for intra State services, with special multi tier entries for construction and real estate supplies distinguishing RREP and REP, affordable and non affordable and commercial apartments; it creates a one time option for promoters of ongoing projects to elect specified rates, sets project wise ITC apportionment formulas (with annexures) including an 80% sourcing threshold from registered suppliers and reverse charge consequences for shortfalls or supplies from unregistered persons, prescribes valuation rules for composite supplies involving land, and imposes reporting, payment and credit reversal mechanics.

Electronic verification code methods authorised; net banking login and portal generated EVCs prescribed under amended CGST notification.
The notification substitutes the prior clause to specify that an Electronic Verification Code may be generated through net banking login on the common portal or generated directly on the common portal, thereby authorising these two means of electronic verification under the CGST framework; the amendment is made under the CGST Rules and is deemed to have come into force from an earlier operative date.

Central GST rules set valuation, input tax credit, invoicing, returns, ledgers, refunds and appeals procedures under GST.
Amendment inserts detailed rules (effective 1 July 2017) for valuation of supplies (including non-monetary consideration and related-party/agent transactions), documentary and procedural conditions for claiming and reversing input tax credit (with attribution formulas, capital goods apportionment and ISD distribution methods), mandatory invoice and delivery challan content and timing, structured return filings (GSTR series) with automated matching/rectification processes, electronic ledgers and payment procedures, comprehensive refund mechanisms (including formulas for zero-rated and inverted-duty refunds), transitional credit declarations (TRAN forms), audit/appeal processes, and establishment of an Anti-Profiteering Authority, all to be administered through prescribed electronic forms on the common portal.

UTGST exemption for second hand goods margin scheme permits registered dealers buying from unregistered suppliers to be tax-exempt.
Intra State supplies of second hand goods received by a registered dealer in second hand goods who pays tax on the outward supply value under the margin scheme valuation mechanism are exempt from the whole of the Union Territory tax when such supplies are received from an unregistered supplier; the exemption takes effect from the notification's commencement date.

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.

Reverse charge under IGST: recipients must pay integrated tax on specified categories of services to taxable recipients.
Specified categories of services attract reverse charge under IGST, obliging recipients located in the taxable territory to pay the entire integrated tax. The notification lists suppliers and corresponding recipients for each category, includes exclusions (certain government departments, local authorities and entities registered for limited purposes), and provides opt in forward charge mechanisms via prescribed registration and invoice declarations for select suppliers, along with explanatory definitions and an effective date.

IGST exemption framework limits tax on specified inter State services, subject to recipient, supply and documentary conditions.
The IGST exemption framework prescribes zero rate treatment for specified inter State supplies of services listed in the Table, subject to conditions based on recipient status, nature and place of supply, turnover thresholds, caps on consideration, and compositional tests. It includes qualified exemptions requiring certification, documentary evidence, or reverse charge computations (notably for development rights, FSI and long term leases), and is coupled with extensive definitions and provisos that delimit scope and compliance requirements.

Exemption for TDS deductors: intra State supplies from unregistered suppliers exempt from UT tax, subject to registration condition.
Exemption exempts intra-State supplies of goods or services received by a TDS deductor from any supplier who is not registered from the whole of the Union Territory tax leviable thereon, provided the deductor is not liable to be registered except under the limited category permitting registration as a deductor; the notification prescribes the scope and conditional applicability of this exemption.

Commencement of CGST provisions: core levy, registration and compliance sections activated, triggering GST operational framework.
The central government, invoking sub section (3) of section 1 of the Central Goods and Services Tax Act, 2017, appointed 1 July 2017 as the date on which a specified list of provisions of the Act shall come into force, thereby activating key operational and compliance components of the CGST framework.

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.

UTGST exemption from reverse charge shields registered recipients from tax on supplies by unregistered suppliers; prior daily value limit removed.
Notification No. 8/2017 exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from Union territory tax under section 8(1), effective 1 July 2017; an earlier proviso imposing a daily aggregate value limit on that exemption was subsequently omitted, and the notification was later rescinded by a further notification.

IGST rates for construction services: reduced rates with strict input tax credit limits, reverse charge obligations and election options.
Notification prescribes IGST rates and conditional qualifications for inter State services, with a layered regime for construction and real estate services that distinguishes affordable, residential, commercial and other construction activities; mandates limited input tax credit eligibility and project wise computation of ITC adjustments (Tx = T - Te) under Annexures I and II using carpet area, percentage invoicing and percentage completion; requires promoters to procure at least 80% of inputs from registered suppliers or face reverse charge on shortfalls (with special treatment for cement); and provides one time option and procedural forms for electing alternate project rates and for GTAs and hotel premises declarations.

IGST exemption for CSD and Unit Run Canteen supplies to authorised customers and between them under section 6(1).
An exemption from integrated tax is provided for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers; the exemption is exercised under the Central Government's power in section 6(1) of the Integrated Goods and Services Tax Act, relieving such inward supplies from the whole of the integrated tax leviable under section 5, and tariff references are to be interpreted by the First Schedule to the Customs Tariff Act, 1975.

UTGST exemption for CSD and Unit Run Canteen supplies to authorised customers removes UTGST on specified inward supplies.
The notification exempts inward supplies of goods from Union Territory GST for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers, applying the First Schedule to the Customs Tariff Act for tariff definitions and interpretative rules.

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.

Rate of interest under IGST Act set with tiered interest and temporary concessional interest windows for eligible taxpayers.
Prescribes the rate of interest under the Integrated Goods and Services Tax Act, 2017 read with specified provisions of the Central Goods and Services Tax Act, 2017, setting distinct interest rates for late payment and refund situations and creating taxpayer-class and period-specific concessional interest windows for eligible registered persons, with subsequent amendments modifying applicability and transitional relief.