Refund entitlement for CSD of Union Territory tax on inward supplies for subsequent supply to unit canteens and authorised customers.
Notification designates the Canteen Stores Department as eligible to claim a refund of fifty per cent of the applicable Union territory tax paid on inward supplies received for subsequent supply to Unit Run Canteens or authorised customers, under powers conferred by section 21 of the Union Territory GST Act read with section 55 of the Central GST 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.

Refund restriction on unutilised input tax credit where input tax rate exceeds output rate; specified goods are listed.
No refund of unutilised input tax credit is allowed for specified goods where credit accumulated because input tax rate exceeds output tax rate; the goods are listed by tariff classifications in the Table (including edible oils, certain solid fuels, specified textile fabrics, narrow and knitted fabrics, metallised polyester imitation zari yarn, and railway locomotives/rolling stock and parts). A proviso excludes supplies received on or after 1 August 2018 for certain serial entries and provides that accumulated credit unutilised after tax payments up to July 2018 on inward supplies received up to 31 July 2018 shall lapse.

HSN code disclosure requirement on tax invoices based on aggregate turnover, with conditional exemption for supplies to unregistered recipients.
Tax invoices must state a specified number of digits of the Harmonised System of Nomenclature (HSN) Code according to a registered person's aggregate turnover in the preceding financial year, with a proviso permitting registered persons below the lower turnover threshold to omit HSN digits for supplies to unregistered persons; the requirement has a defined commencement date and the original table was later substituted by a subsequent notification altering turnover bands and HSN digit requirements.

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.

Restriction on refund of unutilised input tax credit for specified goods where input tax exceeds output tax, with transitional carve outs.
Restriction on refund of unutilised input tax credit applies to specified goods where input tax on inputs is higher than tax on output supplies; the Table identifies affected tariff items and descriptions, interpretation follows the First Schedule to the Customs Tariff Act, and a transitional proviso excludes certain inward supplies received on or after a transition cutoff while any unutilised accumulated credit up to that cutoff shall lapse.

Reverse charge: recipient liable to pay IGST on specified inter state supplies of goods under section 5(3).
The notification under section 5(3) prescribes that IGST on specified inter state supplies of goods is to be paid on a reverse charge basis by the recipient. It lists tariff items and descriptions (including cashew nuts, bidi wrapper leaves, tobacco leaves, essential oils, silk yarn, raw cotton, lotteries, used/seized/old goods, Priority Sector Lending Certificates, and metal scrap) and matches each category to the class of supplier (e.g., agriculturist, unregistered person, government entity) and the class of recipient (generally registered persons) liable for IGST.

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.

Reverse charge on specified supplies makes the registered recipient liable to pay Union Territory GST on intra state supplies.
The notification requires that Union Territory tax on specified intra state supplies of listed goods be paid on reverse charge by the recipient; it identifies supplier categories (e.g., agriculturists, unregistered persons, certain government entities) and corresponding recipients (primarily registered persons or designated distributors), lists the goods covered (including cashew nuts, bidi wrapper leaves, tobacco leaves, certain essential oils, silk yarn, raw cotton, lottery supplies, used/old goods, priority sector lending certificates and metal scrap), and applies the UTGST Act provisions and Customs Tariff interpretive rules to these transactions.

Integrated Goods and Services Tax Rules: Central GST procedures extended to govern administration and compliance for integrated tax.
Notification establishes the Integrated Goods and Services Tax Rules, 2017, names their short title and declares them to be deemed in force from an earlier specified date. It provides that the Central Goods and Services Tax Rules, 2017 shall, insofar as applicable, apply to integrated tax, thereby extending procedural and administrative provisions for central tax to the operation of integrated tax under the statutory rulemaking authority.

Concessional IGST for specified petroleum and CBM goods conditioned on DGHC certification and compliance measures.
Concessional IGST applies to inter State supplies of goods listed in the annexure when used for petroleum and coal bed methane operations under specified licensing and contractual regimes. The exemption reduces IGST to the concessional rate noted in the Table and is contingent on production of DGHC certificates, affidavits and undertakings by contractors or sub contractors, and compliance with transfer and disposal rules including payment on depreciated value or payment on transaction value for mutilated non serviceable goods.

Commencement of union territory GST provisions announced; specified sections of the Act brought into force by central government notification.
The Central Government, exercising the power under sub section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017, appoints a date in July 2017 as the date on which specified operative sections of the Act come into force by issuing an official Ministry of Finance notification under the Department of Revenue.

UTGST exemption for petroleum operations supplies subject to conditions and capped rate under notified schedule.
Exemption of intra State supplies of listed goods for petroleum and coal bed methane operations from UTGST to the extent tax exceeds the notified capped rate, subject to conditions. Beneficiaries must be licensees, contractors or bona fide subcontractors and produce a Directorate General of Hydrocarbons certificate at the time of supply; subcontractors require affidavits and undertakings. Transfers require DGH transfer certificates and undertakings; disposal requires payment on depreciated value or, for mutilated non serviceable goods, tax on transaction value upon DGH certification. The annexure lists eligible goods and Customs Tariff interpretative rules apply.

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.

Commencement of IGST Act provisions appointed to bring specified sections into force, enabling the integrated GST framework.
The Central Government, exercising its power to appoint commencement under the Act, designates a single date on which the listed provisions of the IGST Act become operative, thereby enabling the operational start of the integrated tax framework and bringing specified sections into force by executive notification.

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.

UTGST exemption for notified intra State goods preserves zero tax on specified agricultural and essential products, with packaging and brand conditions.
The Central Government exempts intra State supplies of goods listed in the appended Schedule from the whole of Union territory tax under section 8(1) of the UTGST Act. The Schedule covers primary agricultural produce, foodstuffs, seeds, live animals, fisheries inputs, natural products, selected handicraft and cultural items, medical supplies and printed educational material, subject to exclusions and conditions tied to packaging, branding, seed quality and forms such as fresh or chilled. Interpretive rules of the Customs Tariff apply and procedural annexures address brand rights forfeiture and labelling.

Absolute exemption from IGST on specified inter state goods, subject to packaging, branding and compliance conditions.
The notification grants absolute exemption from IGST for inter state supplies of goods listed in the Schedule, exempting the whole of the integrated tax leviable under section 5 of the Integrated Goods and Services Tax Act, 2017. The Schedule specifies goods by tariff classification and contains specific exclusions and conditions, including packaging and branding provisos. ANNEXURE I prescribes procedures for voluntary forfeiture of actionable or enforceable rights in brand names to preserve the exemption, and interpretative definitions for "unit container" and "pre packaged and labelled" are provided.

Compensation cess rates set for rights-to-use and lease supplies; comparable cess applies and other services are nil.
Notification under the GST (Compensation to States) Act notifies compensation cess on specified services: transfers of the right to use goods and transfers of rights without transfer of title attract the same cess as supplies of similar goods involving transfer of title; leasing of motor vehicles purchased and leased before the specified date is charged at a reduced fraction of that rate; all other specified services are at nil cess. The notification adopts the service classification scheme referenced in the central tax rate notification and specifies its commencement.

Commencement date: Goods and Services Tax (Compensation to States) Act designated to commence on the appointed day in July 2017.
Appoints the commencement date for the Goods and Services Tax (Compensation to States) Act, 2017 by designating the first day of July, 2017 as the date on which all provisions of the Act shall come into force, issued as a notification by the Department of Revenue under the Ministry of Finance invoking the Act's power to specify commencement.