Exemption of state tax where a deductor under section 51 receives intra State supplies from unregistered suppliers, subject to registration condition.
Exempts from state tax intra State supplies of goods or services received by a deductor under section 51 from a supplier who is not registered, subject to the condition that the deductor is not liable to be registered otherwise than under sub clause (vi) of section 24, effective from the 1st day of July, 2017.

GST exemption for supplies from unregistered suppliers, subject to a daily aggregate threshold limiting state tax relief.
Exemption of state tax applies to intra State supplies of goods or services received by a registered person from unregistered suppliers, exempting the registered recipient from the state tax leviable under the Mizoram Goods and Services Tax Act, subject to the condition that the exemption is not available where the aggregate value of such supplies received in a single day from one or more unregistered suppliers exceeds five thousand rupees.

State tax exemption for supplies by CSD and unit run canteens to authorized customers under GST notification.
Exempts supplies of goods from the whole of the state tax under section 9 by specifying three classes of supply: the supply of goods by the CSD to the Unit Run Canteens, the supply of goods by the CSD to the authorized customers, and the supply of goods by the Unit Run Canteens to the authorized customers, and applies the interpretive rules of the First Schedule to the Customs Tariff Act to determine tariff item meanings.

Partial state tax refund for Canteen Stores Department on inward supplies for supply to unit canteens and customers.
The notification designates the Canteen Stores Department under the Ministry of Defence as entitled to claim a refund equal to fifty per cent. of the applicable state tax paid on all inward supplies of goods received for the purposes of subsequent supply to Unit Run Canteens of the CSD or to the authorized customers of the CSD.

Exemption for second hand intra State supplies: registered dealers paying tax on outward value are relieved of state tax when supplier is unregistered.
Exemption for intra State supplies of second hand goods to a registered dealer who pays state tax on value of outward supplies as determined under the valuation provision; relief applies when the supplier is unregistered and exempts the registered recipient from the whole of the state tax otherwise leviable.

No refund of unutilised input tax credit where input tax exceeds output rate; applies to specified goods.
No refund is allowed where an unutilised input tax credit has accumulated because the rate of tax on inputs exceeds the rate of tax on output supplies (other than nil rated or fully exempt supplies). The notification specifies tariff items and descriptions of goods-including various textile fabrics, knitted fabrics, rail locomotives, rolling stock, parts, and track fixtures-for which this refund bar applies, with tariff references interpreted according to the First Schedule to the Customs Tariff Act, 1975.

Reverse charge on specified goods: recipient must pay state GST for listed intra state supplies under the notification.
Specifies that state tax on specified intra state supplies (cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn, and lottery) shall be paid on reverse charge by the recipient; suppliers are identified as agriculturists for listed agricultural goods, manufacturers of silk yarn from raw silk or cocoons for silk yarn, and the State/UT or local authority for lotteries, with recipients designated as any registered person or lottery distributor/selling agent respectively, and all provisions of the Mizoram GST Act, 2017 applying to such recipients.

Exemption for intra State petroleum supplies reduces state GST liability where prescribed certificates and conditions are met.
Exempts intra State supplies of goods specified in the annexed List used in petroleum and coal bed methane operations from state tax exceeding the rate specified in the Table, subject to conditions. The exemption applies when supplied to licensees, contractors or their sub contractors engaged under nomination or specified contracts and requires production of certificates from the Directorate General of Hydrocarbons, affidavits and undertakings; transfers and disposals are governed by additional certification, undertaking and depreciated value tax payment rules.

GST exemption for intra State supplies of specified agricultural and allied goods removes state tax liability for listed tariff items.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under the Mizoram Goods and Services Tax Act, 2017, identifying goods by tariff item, sub heading, heading or Chapter. The notification defines "unit container" and "registered brand name," directs that tariff terms follow the First Schedule to the Customs Tariff Act, 1975, and applies the First Schedule's interpretation rules to this notification, while listing detailed tariff references and descriptive exclusions where goods are put up in unit containers or bear registered brand names.

State tax rate notification: Mizoram prescribes tiered rates for intra state supplies of goods under GST framework.
Notification prescribes tiered state tax bands for intra State supplies of goods by reference to tariff items and descriptions set out in Schedules I-VI. It applies the interpretation rules and chapter/section notes of the Customs Tariff First Schedule, defines terms such as "unit container" and "registered brand name," and attaches appended lists for specified pharmaceuticals and assistive devices to determine rate applicability.

GST rules: Refunds for exports without integrated tax require bond/LUT, timelines for tax/interest payment, and Customs confirmation.
A new rule 96A prescribes the mechanism for refund of integrated tax on exports without payment of integrated tax where the exporter furnishes a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, obliges payment of tax and interest within specified timelines if goods are not exported or payment for services is not received in convertible foreign exchange, mandates electronic transmission and Customs confirmation of export invoice data from FORM GSTR-1, and provides for withdrawal and restoration of export privileges and recovery under section 79; the rule also applies mutatis mutandis to supplies to SEZ developers or units.

Tariff classification omission: corrects an anti dumping duty notification by removing a specified heading from text and table.
Corrigendum to Notification No. 29/2017 Customs (ADD) directs omission of the entry "6908": (i) on page 5, line 22, and (ii) wherever "6908" appears in column (2) of the TABLE, thereby correcting the published text and table entries of the original notification.

Letter of Undertaking eligibility for exporters to furnish instead of a bond upon meeting remittance and status-holder conditions.
Specification of conditions and safeguards for furnishing a Letter of Undertaking instead of a bond for export without payment of integrated tax under sub rule (5) of rule 96A. Eligible persons are status holders under the Foreign Trade Policy or exporters who have received requisite foreign inward remittances in the preceding financial year and who have not been prosecuted for specified offences above the stated tax evasion threshold. 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 authorised signatories.

GST rate reduction on fertilisers via state schedule reclassification lowers combined tax burden by reassigning tariff lines.
The Odisha notification S.R.O. No.323/2017 places fertilisers under tariff headings 3102-3105 into the State's lower-rate Schedule I (state rate 2.5%) and omits the corresponding entries from Schedule II (state rate 6%), implementing a state-component reclassification for those fertilisers; the amendment is effective from 1 July 2017.

GST export refunds: bond or LUT required before export, strict timelines for payment, and recovery if conditions unmet.
A new 96A requires a registered person exporting without payment of integrated tax to furnish FORM GST RFD-11 (bond or LUT) before export, undertake to pay tax and interest within prescribed timelines if exports do not occur or foreign exchange payment is not received, electronically transmit export invoice details to Customs for confirmation, face withdrawal of export permission and recovery under section 79 for non-payment, and regain export permission upon payment; the Board may notify conditions under which an LUT substitutes a bond and the rule applies mutatis mutandis to zero-rated supplies to SEZs.

GST rate amendment inserts fertiliser classifications into lower-rate schedule and removes select entries from mid-rate schedule.
The State amends its SGST notification to add tariff headings 3102, 3103, 3104 and 3105 to Schedule I as lower-rate entries covering specified mineral and chemical fertilisers, and omits serial numbers 66-69 from Schedule II, with the amendment effective from the commencement date specified in the notification.

Rate of interest per annum fixed under GST provisions, assigning different annual interest rates with a specified commencement date.
The State Government fixes the rate of interest per annum under specified provisions of the Goods and Services Tax Act, assigning distinct annual interest rates for unpaid tax, penal delayed payment, delayed refunds and the proviso to the refund provision; these rates take effect from the first day of July, 2017.

Commencement of GST provisions appointed 1 July 2017 for specified sections of the Nagaland GST Act.
Appointment of a commencement date for specified provisions of the Nagaland Goods and Services Tax Act, 2017 under the power conferred by sub section (3) of section 1. The State Government designates the 1st day of July, 2017 as the date on which a broad list of operative provisions shall come into force, while expressly excluding the provisos to sub section (9) of the provisions addressing certain procedural electronic record requirements.

GST rate amendment adds specific fertiliser classifications to the lower rate schedule and omits certain items from the higher schedule.
An amendment to the State GST notification inserts specific tariff entries for mineral and chemical fertilisers into the lower rated Schedule I, clarifying their inclusion except where goods are expressly not for use as fertilisers, and omits four entries from the higher rated Schedule II; the state government implements these schedule changes by notification under its statutory powers, effective from the first day of July.

Tripura GST amendment updates export refund bond/LUT rules, inspection/seizure procedures, recovery mechanisms and compounding process.
Rule 96A permits export of goods or services without payment of integrated tax subject to furnishing a bond or Letter of Undertaking in FORM GST RFD-11 prior to export; obliges the exporter to pay tax with interest if goods are not exported or payment in convertible foreign exchange is not received within specified periods; requires electronic transmission of export invoice details between GST and Customs systems; authorises withdrawal of bond/LUT privileges and recovery under section 79 for non-compliance; and applies mutatis mutandis to zero-rated supplies to SEZ developers or units.