IGST exemption for SEZ imports of services protects units and developers from integrated tax on authorised operations.
An exemption removes the whole of the integrated tax on services imported by a unit or developer in a Special Economic Zone for authorised operations, so that services supplied to SEZ units and developers for eligible activities are not subject to IGST.

Rescission of Notification: central government revokes earlier IGST rate notification using statutory power, preserving past actions.
Central Government, exercising its power under the Integrated Goods and Services Tax Act, rescinds Notification No. 15/2017-Integrated Tax (Rate) dated 30 June 2017 by issuing Notification No. 17/2017 dated 5 July 2017, effective prospectively and expressly preserving actions done or omissions effected prior to rescission.

Export restriction on sandalwood oil: exports now require a licence under the foreign trade policy framework.
An amendment reclassifies sandalwood oil in the export tariff schedule from Free to Restricted, stipulating that export of sandalwood oil is permitted only under licence under the Foreign Trade Policy framework, effective immediately.

Karnataka GST rules: new export refund bond/LOU rules, strengthened inspection, recovery and compounding procedures.
The amendment adds rule 96A establishing conditions for zero-rated exports without payment of integrated tax-requiring a bond or Letter of Undertaking (FORM GST RFD-11), electronic transmission of GSTR-1 export invoice data to Customs, specified timelines for payment of tax and interest if goods are not exported or foreign exchange is not received, withdrawal and restoration of export facility on payment, and Board-specified terms for Letters of Undertaking; it further inserts Chapters on Inspection, Search and Seizure, Demands and Recovery, and Offences and Penalties with prescribed forms and procedural mechanisms.

SEZ area expansion notified, adding land to an existing IT/ITES Special Economic Zone and updating total area.
Central Government notifies an additional area of land at Nanakramguda Village to be included in an existing Sector Specific Special Economic Zone for IT/ITES proposed by M/s. Phoenix Embassy Tech Zone Private Limited, in exercise of powers under the Special Economic Zones Act and SEZ Rules, listing the survey numbers and updating the SEZ's total area.

Authority for Advance Ruling constituted to decide GST advance ruling applications with appointed members and statutory functions.
Constitution of an Authority for Advance Ruling under the Delhi GST Act: the Lt. Governor constituted the Delhi Authority for Advance Ruling, composed of two members appointed by the Central and State Governments respectively, to perform the statutory functions provided in Chapter XVII of the Act, with the notification taking effect from the commencement date specified therein.

Proper officers under GST registration rules were corrected for verification, amendments, cancellation, and revocation procedures.
Proper officers under the Andhra Pradesh GST Act, 2017 were corrected in the earlier notification on registration matters. The revised table covers verification and approval of registration applications, issuance or rejection of registration certificates, physical verification of business premises, amendments in registration certificates, cancellation, and revocation of cancellation. For casual traders, non-resident taxable persons, and persons required to deduct or collect tax at source, the Assistant Commissioner having jurisdiction is the proper officer; in other cases, Goods and Services Tax Officers authorised by the Joint Commissioner having jurisdiction apply.

Interest on securities exclusion clarifies withholding tax scope, excluding securities referred to in the proviso to section 193.
The amendment substitutes the phrase "interest on securities" in rule 29B(1)(i) and in Form No.15C with "interest on securities (other than interest payable on securities referred to in the proviso to section 193)", thereby excluding the securities described in that proviso from the specified withholding rule and the related form obligations.

GST rate amendment for fertilisers shifts specified goods into the lower Schedule I rate and removes entries from Schedule II.
The Uttarakhand Goods and Services Tax notification amends an earlier rate notification by inserting specified mineral or chemical fertilisers into Schedule I at the 2.5% rate, including nitrogenous, phosphatic, potassic, mixed fertilisers, and other fertilisers or goods of the chapter in tablet or similar form or in packages not exceeding 10 kg, where they are not clearly excluded from use as fertilisers. It also omits serial numbers 66 to 69 from Schedule II at the 6% rate and applies retrospectively from 1 July 2017.

GST classification updated: specified mineral and chemical fertilisers moved to a lower-rate schedule and certain entries removed, effective July.
Amendment inserts four entries placing specified mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed/other fertilisers, including tablets and packages up to ten kilograms) into the lower-rate Schedule I and omits four serial entries from Schedule II; changes are effective from 1 July 2017.

Goa GST rules amend export refund, inspection, recovery and refund forms effective 1 July 2017.
A new rule 96A permits export without payment of integrated tax on furnishing FORM GST RFD-11 (bond or Letter of Undertaking) prior to export, sets time limits for export or receipt of foreign exchange, requires electronic transmission of GSTR-1 invoice details to Customs and confirmation of export, and provides for withdrawal of bond/LoU privileges and recovery under section 79 if exports do not occur or tax remains unpaid; the provision also applies, mutatis mutandis, to zero-rated supplies to SEZs.

GST schedule amendment broadens chapter applicability and removes exclusionary and descriptive phrases altering tariff scope.
Corrigendum effects textual amendments to Goa GST tariff schedules: Schedule I serial 180 column (2) changes "30" to "30 or any chapter" to broaden chapter applicability; Schedule III serial (42) column (3) omits "other than those"; Schedule III serial (411) column (3) omits "goggles and the like, corrective, protective or other", thereby altering the scope and descriptions of those tariff entries.

Maharashtra GST rules updated: new export-bond refund process, expanded inspection and seizure powers, recovery and compounding procedures.
A new rule 96A permits export without payment of integrated tax subject to furnishing a bond or Letter of Undertaking in FORM GST RFD-11 prior to export, electronic transmission of export invoice details to Customs for confirmation, specified timeframes for repayment where exports or foreign-exchange receipts do not materialise, withdrawal and recovery under section 79 for non-compliance, and restoration on payment; the amendments also add comprehensive Chapters on Inspection, Search and Seizure and on Demands and Recovery with prescribed forms, bonds, provisional release mechanisms, auction and attachment procedures, and a compounding procedure under Chapter XIX.

Proper officer designation for GST registration now allocates verification and registration functions to specified officers.
Corrigendum designates proper officers under the APGST Act, 2017 effective from 22 June 2017: verification, approval, issuance or rejection of registration and physical verification of business premises under Sections 22-30 and Rules 8-26 are to be performed by Assistant Commissioners for Casual Traders, Non Resident Taxable Persons and persons required to deduct/collect tax at source, and by Goods and Service Tax Officers as authorized by the Joint Commissioner in other cases. Amendments, cancellation and revocation of registration under Sections 22-30 and Rules 8-24 & 26 are assigned to Assistant Commissioners having jurisdiction.

Amendment to rule 19A tenure: extends the proviso's prescribed period from three years to four years.
The Securities Contracts (Regulation) (Third Amendment) Rules, 2017 substitute the words "four years" for "three years" in the proviso to rule 19A(1) of the Securities Contracts (Regulation) Rules, 1957, extending the prescribed period in that proviso; the amendment is made under section 30 of the Securities Contracts (Regulation) Act, 1956 and comes into force on its publication in the Official Gazette.

State GST on fertilizers reclassified to a lower rate, moving specified fertilizer types into the reduced-rate schedule and removing prior entries.
The Government amended the Puducherry GST rate notification to transfer specific mineral and chemical fertilizers (nitrogenous, phosphatic, potassic, and mixed or packaged forms) into the reduced-rate schedule and to omit their entries from the higher-rate schedule; the change is made under section 9(1) of the Puducherry GST Act, 2017 and is deemed to be effective from an earlier commencement date.

HSN Code disclosure required: invoices must show specified HSN digits based on turnover tiers from effective date.
Registered persons must mention a prescribed number of HSN digits in tax invoices according to turnover tiers under the first proviso to Rule 46, with lower-turnover persons exempt, mid-tier persons required to quote a limited number of digits, and higher-turnover persons required to quote more digits; the notification is effective from 1 July 2017.

Corrigendum to customs notification corrects condition cross references and increases the allowable percentage in exemption provisions.
Corrigendum to Notification No.50/2017-Customs makes textual corrections: replace references to Condition Nos. 82 and 83-84 with Condition Nos. 79 and 80-81 respectively, and amend a stated percentage threshold upward to a higher permissible percentage in the exemption provision, by specified page and line substitutions in the Gazette publication.

Reporting of large loans and repayments: revised Form 3CD mandates detailed counterparty and payment mode disclosure.
The Rules substitute serial 31 in Form No. 3CD to require auditors to disclose, for each loan, deposit, specified sum or repayment exceeding the prescribed cash-transaction limits, the name, address and PAN (if available) of the counterparty, amount, maximum outstanding during the year, mode of receipt or repayment (cheque, bank draft or electronic clearing) and whether cheques/drafts were account payee; Government, banking companies, government companies and statutory corporations are exempt from furnishing these particulars.

Cash receipt restriction exemption for banking correspondents and payment instrument issuers limits applicability of the cash-prohibition.
Exemption from the cash-receipt prohibition under section 269ST is specified for receipts by business correspondents acting for banks or cooperative banks under RBI guidelines; receipts by white label ATM operators from retail outlets acting for banks under RBI authorisation; receipts from agents to prepaid payment instrument issuers under RBI authorisation; receipts by credit card issuers against credit card bills; and receipts excluded from total income under clause (17A) of section 10.