GST classification amendment narrows tariff scope excluding branded unit-pack dried legumes and removes a proposed nil entry.
Corrigendum amends the State Tax (Rate) notification by narrowing the description for serial number 45 to exclude dried leguminous vegetables when put up in unit containers bearing a registered brand name, and by deleting the bracketed phrase "[proposed GST Nil]" from clause (vi) of serial number 148. The corrigendum takes effect from the first day of July, 2017 and serves solely to correct the cited notification's text.

GST rate schedule amendments update tariff classifications and insert new items, modifying HS codes and commodity scope.
This corrigendum amends State GST rate schedules by modifying commodity descriptions, correcting HS codes, and inserting new tariff entries: Schedule I (2.5%) narrows the coffee description to coffee roasted, adds serial 103A for cereal and leguminous residues and corrects specified HS codes; Schedule II (6%) inserts dried citrus fruit as serial 16A and revises several 2202-series subheadings to 2202 99 xx; Schedule IV (14%) inserts serial 163A for road tractors for semi-trailers over 1800 cc. The corrigendum is effective from 1 July 2017.

GST schedule amendment revises entry wording and scope across specified schedules, changing tax classifications effective early July.
Corrigendum to the State GST rate notification revises specific schedule entries: Schedule I's column entry is amended to read "30 or any Chapter," and two phrases are omitted from Schedule III entries to broaden their scope; these textual corrections take effect from the first day of July, 2017.

Appointment of proper officers: statewide authority for GST registration verification and issuance of registration certificates.
All Goods and Services Tax Officers are proper officers with statewide jurisdiction to verify and approve registration applications and issue registration certificates for taxable persons (excluding casual traders and nonresident taxable persons), while all Assistant Commissioners of State Tax are proper officers with statewide jurisdiction for casual traders and nonresident taxable persons; officers not below Deputy Assistant Commissioner authorized by the Joint Commissioner are proper officers for physical verification of business premises, effective immediately.

GST interest rates prescribed for delayed payment, refunds and recovery, specifying differing annual rates and commencement effect.
Prescribes the rate of interest per annum under specified provisions of the Mizoram Goods and Services Tax Act, 2017 by listing each relevant statutory provision alongside its corresponding annual interest rate in a table; the notification, issued on the Councils' recommendation, states the commencement date from which these rates apply for purposes of tax payment, delayed payment, refunds and recovery.

HSN code digit requirement: invoices must show prescribed HSN digits according to registered person's turnover bands.
Registered persons must state prescribed HSN Code digits on tax invoices according to annual turnover bands: the lowest band is exempt, the middle band requires two digits, and the highest band requires four digits; the requirement operates from the notification's commencement date for GST invoicing compliance.

Commencement of Mizoram GST Act provisions: specified sections brought into force under gubernatorial appointment, with certain provisos excluded.
The Governor, under section 1(3) of the Mizoram Goods and Services Tax Act, 2017, appoints the first day of July, 2017 as the date on which specified provisions of the Act-including sections 6-9, 11-21, 31-41, 42 and 43 except the provisos to sub-section (9) of those sections, 44-50, 53-138, 140-145, 147-163 and 165-174-shall come into force.

Authority for Advance Ruling constituted for Rajasthan GST; headquarters set and commencement tied to state notification.
The State Government constitutes the Rajasthan Authority for Advance Ruling under the Rajasthan Goods and Services Tax framework, with its headquarters at Jaipur, and provides that the authority shall come into force on the date appointed by the State Government by notification in the Official Gazette.

Administrative reallocation of income tax jurisdictions updates schedule entries and designations, effective on publication in the Official Gazette.
The notification substitutes Schedule entries for serial numbers 8, 9, 10 and 38, reallocating designations, headquarters and jurisdictions of specified Income-tax authorities (including Chief Commissioner and Principal Commissioner/Commissioner postings and the Large Taxpayer Unit), superseding earlier notifications to the extent provided and taking effect from publication in the Official Gazette.

Rescission of tax notifications terminates specified prior notifications, subject to actions completed before repeal, effective on publication.
The Central Board of Direct Taxes rescinds three prior Gazette notifications under its power in the Income-tax Act, subject to a savings provision preserving actions done or omitted before the rescission; the notification takes effect from its publication in the Official Gazette.

GST rate amendment: fertilisers added to lower state tax schedule, corresponding higher-rate entries removed, effective immediately.
The notification amends the Bihar State GST rate schedule by inserting four fertiliser entries (nitrogenous, phosphatic, potassic and mixed fertilisers, including certain packaged forms) into the lower-rate schedule and omitting specified serial entries from the higher-rate schedule, thereby changing the state tax classification and treatment of those fertiliser goods; the amendment is made under the Bihar GST Act and takes effect from the operative date stated in the notification.

Exports without payment require a bond or LOU; failure to export or receive payment triggers tax liability and recovery.
Rule 96A provides that a registered person exporting without payment of integrated tax must furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 undertaking to pay tax and interest within specified periods if goods are not exported or payment for services is not received; GSTR-1 invoice details are to be transmitted to Customs for electronic confirmation of export, failure to export within the timeframes permits withdrawal of the bond/LOU and recovery under section 79, and the facility applies mutatis mutandis to zero-rated supplies to SEZs.

Refund of integrated tax on exports under bond or LUT clarified; pre-export bonds, customs confirmations and recovery regime set.
The amendment adds rule 96A permitting exports without payment of integrated tax under a bond or Letter of Undertaking (FORM GST RFD-11), requiring pre-export bonds/LUTs, electronic transmission of invoice and customs confirmations, specified periods for export or receipt of foreign exchange after which tax and interest become payable, withdrawal and restoration procedures for export permission, and applicability to SEZ supplies; it also establishes formalised chapters and prescribed forms for inspection, seizure, provisional release on bond/bank guarantee, and comprehensive demand and recovery procedures including notices, auctions, attachments and instalment mechanisms.

Designation of Officers under GST: VAT officers are appointed to equivalent GST posts, formalising state tax administrative roles.
The State Government appoints officers holding posts under the Jharkhand Value Added Tax Act, 2005 as officers under the Jharkhand Goods and Services Tax Act, 2017 with directly corresponding designations: Commissioner to Commissioner of State Tax; Special Commissioner to Special Commissioner of State Tax; Additional Commissioner to Additional Commissioner of State Tax; Joint Commissioner to Joint Commissioner of State Tax; Deputy Commissioner to Deputy Commissioner of State Tax; Assistant Commissioner to Assistant Commissioner of State Tax; and Commercial Taxes Officer to State Tax Officer, effective from the specified earlier date.

Jurisdiction of tax officers equated to prior VAT territorial assignments ensuring continuity under state GST framework.
Officers appointed under the Jharkhand Goods and Services Tax framework are to exercise jurisdiction over the same territorial areas previously assigned to them under the Jharkhand Value Added Tax regime, ensuring continuity of territorial authority for tax administration and preserving prior assignments.

GST rate schedule amendment updates commodity classifications and HS codes, altering applicable tax rates for specified goods.
Corrigendum amends State GST rate schedules by correcting HS headings and commodity descriptions and by inserting specified entries: Schedule I adjusts the coffee description, inserts an entry for cereal/leguminous residues (excluding certain feeds), and corrects HS headings; Schedule II inserts dried citrus fruit and amends HS subheadings for certain beverage entries; Schedule IV corrects a beverage HS subheading and inserts an entry for road tractors for semitrailers.

GST rate amendment narrows exemption for dried leguminous vegetables and removes proposed nil GST wording in schedule.
Corrigendum revises two schedule entries: Schedule Sl. No. 45's description of dried leguminous vegetables is amended to exclude items put up in unit containers bearing a registered brand name; and Schedule Sl. No. 148, clause (vi) has the wording referencing a proposed nil GST deleted.

Interest rate fixation under Jammu and Kashmir GST: varying annual rates apply to sections on payment, refund and delay.
The State Government, on the Council's recommendation and under the Jammu and Kashmir GST Act, fixes distinct annual interest rates for specified provisions: sub section (1) and sub section (3) of section 50, sub section (12) of section 54, section 56, and the proviso to section 56. The notification specifies rate allocations for each listed provision and declares the rates effective from 8th July, 2017, thereby establishing the statutory interest obligations applicable to delayed payment, differential tax liability and refund/adjustment situations under the Act.

Reverse charge registration exemption: suppliers whose tax is payable by recipients are relieved from registration under GST rules.
The State Government specifies persons who only make supplies of taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism, and exempts that category from obtaining registration under the Jammu and Kashmir Goods and Services Tax Act, 2017, with the exemption effective from the notified commencement date.

Punjab GST amendments: refund under bond/LOU for exports, new inspection, seizure, recovery and compounding procedures.
The amendment revises tax terminology and forms, adds Rule 96A enabling refunds where exports are made under bond or a Letter of Undertaking requiring FORM GST RFD-11, mandates transmission and Customs confirmation of export invoice data, prescribes recovery if export/receipt conditions are unmet, clarifies input tax credit references to "eligible duties and taxes," requires FORM GST TRAN-1 stock declarations, establishes inspection/search/seizure rules with provisional release on bond or bank guarantee, and enacts comprehensive demand, recovery and compounding procedures with corresponding standardized forms.