No refund of unutilised input tax credit: refunds barred where input tax rate exceeds output tax rate for listed goods.
The notification prescribes that no refund of unutilised input tax credit shall be allowed where credit accumulated because the rate of tax on inputs exceeds the rate of tax on output supplies; this prohibition applies to the goods listed by tariff items in the Table and relies on the interpretation rules of the Customs Tariff First Schedule.

Reverse charge GST applies to specified intra state supplies, shifting State tax liability to the registered recipient.
Specifies goods on which GST is payable on reverse charge by the recipient for intra state supplies in Jammu and Kashmir: cashew nuts not shelled or peeled, bidi wrapper leaves, tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons supplied by the manufacturer to any registered person; and supply of lottery by the State/UT/local authority to a lottery distributor or selling agent, with tariff references interpreted per the First Schedule to the Customs Tariff Act.

Exemption for petroleum-related goods: intra-state supplies taxed only up to specified state rate when prescribed certificates and conditions are met.
Exemption from state tax applies to intra State supplies of listed goods when used in petroleum exploration, production or coal bed methane operations, subject to documentary conditions: production of a Directorate General of Hydrocarbons certificate, subcontractor affidavits and undertakings, compliance on transfers including foreign exchange certification where applicable, and payment on disposal based on prescribed straight line depreciation; Customs Tariff interpretive rules apply.

GST exemption on intra state supplies of specified goods, removing state tax on listed agricultural and essential items.
The Government exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax leviable under section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017. The Schedule enumerates categories including animals and animal products, fish, milk and dairy, fresh fruits and vegetables, cereals, pulses, oilseeds, seeds of seed quality, feed, staple foodstuffs, human blood and components, contraceptives, printed matter, religious puja samagri and other specified items. Exclusions apply to goods put up in unit containers or bearing a registered brand name where stated. Interpretation follows the First Schedule to the Customs Tariff Act, 1975.

GST rate notification: state tax tiers set by product specific schedules for intra state supplies, effective immediately.
The Government notifies the Jammu and Kashmir state tax rates for intra State supplies by prescribing six product based Schedules, each linked to tariff item/heading classifications; Schedule I-VI enumerate goods covered at progressively different rate tiers. The notification defines key terms ("unit container", "registered brand name"), directs application of the First Schedule to the Customs Tariff Act for interpretation, references appended lists for specified medicines and assistive devices, and takes effect immediately.

Jammu and Kashmir GST rules establish registration, composition levy, valuation, invoicing, input tax credit and refund procedures.
The Jammu and Kashmir GST Rules, 2017 establish procedural frameworks for registration (including provisional, casual, non-resident and UIN holders), the composition levy (eligibility, intimation, rates, stock declarations and withdrawal procedures), valuation methods for supplies (including related-party and residual methods), comprehensive input tax credit rules (eligibility, distribution by ISDs, attribution between taxable and exempt supplies and reversals), standardized invoicing and record-keeping requirements, and detailed electronic returns, matching, payment, refund and transitional mechanisms.

Commencement of Jammu and Kashmir GST Act: executive notification fixes the date for the Act to come into force.
The State Government, under sub-section (2) of section 1 of the Jammu and Kashmir Goods and Services Tax Act, 2017, by executive notification issued by the Finance Department, appoints a specific date as the date from which the Act shall come into force, signed by the Commissioner/Secretary to Government, Finance Department.

Composition scheme eligibility: simplified tax rates for small suppliers based on turnover threshold, with sectoral exclusions and tariff-based restrictions.
An eligible registered person with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees may opt for composition levy under the Jammu and Kashmir GST Act, 2017, paying one per cent of turnover if a manufacturer, two and a half per cent if engaged in supplies under clause (b) of paragraph 6 of Schedule II, and half per cent for other suppliers. Manufacturers of goods specified in the Table (ice cream, pan masala, tobacco and substitutes) are ineligible. Interpretation follows the First Schedule to the Customs Tariff Act, 1975; the notification is effective immediately.

Customs exemption for aircraft imports carries bond-based IGST liability and re-export and non-sale conditions on importers.
The amendment creates an exemption for aircraft, aircraft engines and parts imported under specified Schedule II transactions, granting nil customs duty subject to Condition No. 102. That condition requires the importer to execute a bond to: pay integrated tax on the service element if applicable; refrain from selling or parting with the goods without prior Customs permission; re-export the goods within three months after the supply period; and pay on demand integrated tax that would have been payable in case of non-compliance. The amendment is given retrospective effect with a refund safeguard.

GST tariff corrigendum updates tariff descriptions to broaden drug classification and remove qualifying phrases in Schedule entries.
Corrigendum effects targeted textual amendments to tariff descriptions: the drugs/medicines entry is broadened by permitting the specified heading or any chapter in column (2); two Schedule III column (3) entries are shortened by omitting qualifying phrases, including descriptors relating to eyewear. Remaining paragraphs of the original notification remain unchanged; the corrigendum operates as an administrative correction to the published notification text.

Letter of Undertaking eligibility for export without integrated tax: specified conditions permit LOU instead of bond when criteria met.
Eligibility to furnish a Letter of Undertaking in place of a bond for export without payment of integrated tax is limited to status holders under the Foreign Trade Policy or persons meeting the prescribed foreign inward remittance threshold, provided they have not been prosecuted for offences involving significant tax evasion. The Letter of Undertaking must be furnished in duplicate for the financial year in the annexure to FORM GST RFD 11 and executed on the registered person's letterhead by the working partner, managing director, company secretary, proprietor, or an authorised person.

De-notification of Special Economic Zone area reduces notified SEZ land after approval and prescribed procedural compliance.
The Central Government, invoking the second proviso to sub-section (1) of section 4 of the Special Economic Zones Act, 2005 and rule 8 of the SEZ Rules, 2006, has de-notified an aggregate area of 2.2338 hectares from a sector-specific High Tech Engineering SEZ, leaving a resultant notified area of 84.4767 hectares. The decision follows the developer's proposal, State Government approval and the Development Commissioner's recommendation, and specifies the survey numbers and parcel-level areas in Kittampalayam and Karumathampatti villages subject to deletion.

Special Economic Zone designation confers IT/ITES SEZ status and establishes approval committee and ICD treatment.
Notification designates 2.89 hectares at Resapuvanipalem, Visakhapatnam as a Sector Specific Special Economic Zone for IT/ITES under the SEZ Act and Rules following letters of approval, specifies the notified survey number and area, constitutes an Approval Committee composed of designated ex officio members and a developer representative for SEZ oversight, and declares the SEZ to be deemed an Inland Container Depot under the Customs Act effective from the appointed commencement date.

Electronic commerce operator liability: must pay intra State tax for specified passenger transport and accommodation services.
Electronic commerce operator liability is set for tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging places, except where the supplier using the electronic commerce operator is separately liable for registration. "Radio taxi" and vehicle categories are defined, with meanings drawn from the Motor Vehicles Act.

Refund of state tax for specified international organisations and diplomatic missions subject to certification and conditions.
Specified international organisations and foreign diplomatic missions or consular posts are entitled to refund of state tax on supplies received under section 55 of the Mizoram GST Act, subject to: a certificate from the organisation for official use; a Protocol Division certificate based on reciprocity for diplomatic missions; undertakings for services; certificates and a three year non disposal condition for goods with repayment on non compliance; and cessation of refund entitlement upon withdrawal of the Protocol Division certificate.

Input tax credit refund prohibition for specified services: unutilised credits are not refundable under state GST notification.
The State notified that no refund of unutilised input tax credit shall be allowable under sub section (3) of section 54 of the Mizoram GST Act in respect of supplies of services specified in sub item (b) of item 5 of Schedule II, thereby restricting refund entitlement for those service supplies and taking effect from the stated commencement date.

Services in relation to Panchayat functions treated neither as supply of goods nor supply of service under GST
Services performed by the Central Government, State Government or any local authority in their capacity as a public authority relating to functions entrusted to a Panchayat are notified to be treated neither as a supply of goods nor a supply of service for State GST purposes, pursuant to a formal state notification issued by the taxation authority.

Reverse charge under GST: recipient must pay state tax for specified service categories supplied by listed providers.
The notification makes state tax under section 9 of the Mizoram GST Act payable on a reverse charge basis by specified recipients for enumerated service categories supplied in the taxable territory, listing supplier and recipient classes for GTAs transporting goods by road, legal representatives, arbitral tribunals, sponsors, government providers (with exclusions), directors to their companies, insurance agents, recovery agents, and copyright licensors to publishers, and includes explanatory rules on freight-payer treatment, body corporate meaning, recipient for legal services, and cross-references to GST Acts; effective 1 July 2017.

GST exemption on intra State services limits state tax to specified rates for listed services, subject to conditions.
Exempts intra State supply of specified services from state tax beyond the rate fixed in the notification, predominantly imposing a nil rate for listed service categories subject to conditions stated against each entry. The Table enumerates diverse services (including government and Panchayat/Municipal functions, charitable and religious activities, certain transport and goods transport services, health and education services up to higher secondary, agricultural services, specified insurance and pension schemes, incubatee and small turnover supplies) and sets exclusions, monetary or turnover caps, temporal limits, and provider/recipient eligibility. Definitions relevant to eligibility and scope are provided and references to classification headings are indicative.

State tax on intra State supply of services: prescribed classification, rates and input tax credit conditions.
Notifies the levy of state tax on intra State supplies of services by prescribing a schedule of service classifications with corresponding tax rates and conditions, including restrictions linked to non utilisation of input tax credit. It sets valuation rules for composite supplies and transfers involving land, specifies valuation of lottery supplies, supplies interpretative clarifications (goods include capital goods; application of First Schedule rules to certain headings), and supplies definitions and an Annexure of service classification codes.