Appropriate tax substitution: exemption language for ethanol and bio diesel updated to reference GST taxes and definitions.
The notification amends exemption entries for ethanol and bio-diesel by substituting references to duties of excise with references to appropriate central tax, State tax, Union territory tax or integrated tax. It re-numbers the existing Explanation as Explanation 1 and adds Explanation 2, defining those appropriate taxes as the central tax, State tax, Union territory tax and integrated tax leviable under the Goods and Services Tax enactments applicable to the Centre, States and Union Territories.

GST rate amendment for fertilisers reclassifies tariff entries and alters applicable tax treatment effective from the stated commencement date.
Amendment modifies state GST schedules by inserting four tariff entries in Schedule I to classify various mineral and chemical fertilisers under the lower rate category and omits four entries from Schedule II, thereby reclassifying certain goods between schedules. The notification is issued under the state GST Act and is deemed to have effect from the first day of July, 2017, changing applicable GST rates and compliance treatment through textual insertion and omission in the original notification.

Corrigendum to Maharashtra GST schedules: textual amendments replace and delete specified entries affecting rate schedules.
Corrigendum to the Maharashtra Government Notification No. 1/2017 (State Tax (Rate)) makes textual corrections in rate schedules: serial 180 in the 2.5% schedule is amended to read "30 or any Chapter" in column (2); at serial 42 in the 9% schedule the words "other than those" are deleted from column (3); and at serial 411 in the 9% schedule the words "goggles and the like corrective, protective or other" are deleted from column (3).

Rescission of government notification: prior Maharashtra GST notification revoked, with effect from the notified commencement date.
The Government of Maharashtra, exercising the statutory power under the specified provision of the Maharashtra Goods and Services Tax Act, 2017, rescinds Finance Department notification No. MGST.1017/C.R.103(21)/Taxation 1 dated 29th June 2017 as published in the Gazette. The rescission is declared to come into force on 1st July 2017 and is issued by the Finance Department in the name of the Governor.

GST classification change: Notification amends schedules to add fertiliser tariff headings, modify descriptions and omit specified entries.
The notification amends Andhra Pradesh GST rate schedules by revising a chapter reference, inserting tariff entries for mineral and chemical fertilisers under chapters 3102-3105 (covering nitrogenous, phosphatic, potassic and mixed fertilisers and certain packaged forms), omitting specified entries from Schedule II, and altering Schedule III descriptions to narrow a fertiliser entry to goods "which are clearly not to be used as fertilizers" and to revise the spectacles-related description. The amendments take effect from 1 July 2017.

Amendment to GST schedule entries corrects tariff descriptions and omissions in SGST notification for classification consistency.
Corrigendum corrects three Schedule entries in the SGST notification: (1) Schedule I Sl. No.180-revises column (2) text for drugs, medicines and diagnostic test kits by replacing the figures and associated wording referencing "30"; (2) Schedule III Sl. No.42-omits the words "other than those" from column (3) of the mineral or chemical fertilisers, nitrogenous entry; (3) Schedule III Sl. No.411-omits the words and punctuation "goggles and the like, corrective, protective or other" from column (3) of the specified entry.

CIF value replaces duty-based wording in customs notification, altering the valuation reference for tariff exemption.
Corrigendum substitutes the phrase "the duty payable on" with "the CIF value of" in the earlier customs notification, thereby changing the measure referenced in the exemption provision from a duty-based metric to the cost, insurance and freight value; the amendment is limited to this textual correction and does not introduce other eligibility, rate, or procedural changes.

GST rate reduction on fertilisers shifts select fertiliser categories into a lower state tax bracket effective immediately.
Reduction in the State tax rate for specified mineral and chemical fertilisers by amendment: new serial entries inserting nitrogenous, phosphatic, potassic and mixed fertiliser descriptions into Schedule I (2.5%) and omission of the corresponding entries from Schedule II (6%). The amendment is effected under section 9(1) of the Rajasthan Goods and Services Tax Act and takes effect immediately as a Finance Department notification.

Officer designation under RGST Act: Commercial Tax officials redesignated to exercise State Tax powers and duties under the Act.
The State Government designates Commercial Tax officers to corresponding State Tax posts under the Rajasthan Goods and Services Tax Act, 2017, listing a table that maps each existing Commercial Tax designation to its new designation under the Act (from senior to junior ranks) and specifying the commencement date for these designations, thereby enabling those officers to exercise powers and discharge duties under the Act.

Appointment of officers under RGST Act: classes of state tax officers designated and made effective by executive notification.
The State Government, invoking authority under the Rajasthan Goods and Services Tax Act, 2017, appoints specified designations as the class of officers under the Act: Special Commissioner of State Tax; Additional Commissioner of State Tax; Joint Commissioner of State Tax; Deputy Commissioner of State Tax; Assistant Commissioner of State Tax; State Tax Officer; Junior State Tax Officer; and Tax Assistant, and records the date from which these appointments take effect by executive notification.

GST rule implementation establishes a facilitation centre to operationalise specified composition, registration, refund, accounts and return rules.
Notification brings specified sub rules of the Delhi Goods and Services Tax Act, 2017 into operation across Composition, Refund, Registration, Accounts and Records, Assessment and Audit, and Return compliance, and establishes a Facilitation Centre at Vyapar Bhawan, Indraprastha Estate, New Delhi to support implementation and administration of the Act and attendant rules.

Corrigendum to compensation cess notification corrects cross reference to the scheme of classification of services.
Corrigendum corrects the English text of the compensation cess notification of 28th June, 2017 to state that the applicable scheme of classification of services is the scheme annexed to the central tax rate notification published the same date, replacing the earlier cross-reference.

Composition levy eligibility: prescribed turnover threshold allows simplified state tax rates for manufacturers, specified suppliers and other suppliers.
Composition Levy is available to eligible registered persons below the prescribed turnover threshold, permitting payment of a specified percentage of turnover in lieu of State tax with differentiated rates for manufacturers, suppliers under clause (b) of paragraph 6 of Schedule II, and other suppliers; manufacturers of ice cream, pan masala and goods under Chapter 24 (tobacco and substitutes) are excluded, and tariff interpretation follows the First Schedule to the Customs Tariff Act, 1975.

Rescission of VAT exemption notifications under statutory powers by the Chhattisgarh GST regime, effective from July implementation.
The State Government, invoking its statutory rescission power under Sub section (2) of Section 174 of the Chhattisgarh Goods and Services Tax Act, 2017, withdraws two prior VAT exemption notifications-A-3-14-92-ST-V(50) dated 03.06.1993 and F-10/14/2016/CT/V(50) dated 13.04.2016-with effect from the stated commencement date, as ordered by the State's Commercial Tax Department.

Document authentication via Aadhaar EVC and bank OTP required, with verification completed within two days.
Notification prescribes the mode of verification under sub rule (3) of rule 26 of the Andhra Pradesh GST (Amendment) Rules, 2017 as (i) Aadhaar based Electronic Verification Code (EVC) and (ii) bank account based One Time Password (OTP), and requires that verification by either mode be completed within two days of issuing the document; notification operative from 22 June 2017.

Tariff value fixation sets new import valuation rates for gold and silver under specified notification entries.
The Central Board of Excise & Customs, relying on Section 14(2) of the Customs Act, substitutes Table 2 of the earlier notification to prescribe tariff values applicable to gold and silver imports where benefit of specified notification entries is availed, thereby providing an administrative valuation schedule for customs assessment tied to those entry benefits.

Rescission of customs notification cancels specified exemption going forward while preserving past acts under statutory authority.
Rescission of a 1976 customs exemption notification is effected by Notification No. 62/2017 under the exercise of powers conferred by sub section (1) of section 25 of the Customs Act, 1962, on the basis that such action is necessary in the public interest, and the rescission is subject to a savings provision preserving things done or omitted before the rescission.

Manipur GST amendment clarifies refunds, inspection, seizure, recovery and compounding procedures for exporters, SEZs and taxpayers.
Rule 96A requires any registered person exporting goods or services without payment of integrated tax to furnish, prior to export, a bond or Letter of Undertaking in FORM GST RFD-11 binding to pay tax and interest within prescribed periods if goods are not exported or payment in convertible foreign exchange is not received. Export invoice details in FORM GSTR-1 are to be electronically transmitted to Customs for confirmation of export; failure to pay within the specified time results in withdrawal of export permission under bond/LOU and recovery under section 79, with restoration upon payment. The Board may notify conditions allowing LOU in place of a bond and the rule applies mutatis mutandis to zero rated supplies to SEZs.

Rescission of central excise exemption notification terminates prior exemption while preserving actions taken before rescission.
The Central Government, invoking its authority under the Central Excise Act, rescinds Notification No.16/2010 Central Excise that granted miscellaneous exemptions, terminating the earlier exemption prospectively while preserving things done or omitted to be done before the rescission pursuant to a savings clause.

GST rate amendment: mineral and chemical fertilisers reclassified into a lower tax bracket; higher-rate entries removed.
The Government amends the State GST rate notification by inserting four tariff entries for mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed/other fertilisers and certain packaged forms) into the lower-rate Schedule I and deleting four serial entries from the higher-rate Schedule II; the changes take effect from the stated commencement date and formalise reallocation of specified fertiliser goods between rate schedules.