Exemption from additional excise duty: Seventh Schedule goods exempted from the entire additional duty by government notification.
The Central Government, invoking section 5A(1) of the Central Excise Act, 1944 and section 85(3) of the Finance Act, 2005, notifies an exemption that exempts all goods specified in the Seventh Schedule from the whole of the additional duty of excise leviable thereon, and supersedes the earlier No. 6/2005-Central Excise notification, without affecting prior actions.

Reduced tax rate on fertilizers alters GST classification and applies a lower tax burden to specified fertilizer goods.
Notification inserts four tariff entries identifying specified mineral or chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed or packaged forms) into the lower-rate GST schedule and omits the corresponding entries from the higher-rate schedule, thereby applying a reduced tax rate to those fertilizer goods under the state GST framework; the amendment takes effect from the stated commencement date.

GST amendments: refunds under bond/LUT, inspection, seizure, recovery, attachment and compounding procedures with prescribed forms.
A new rule 96A requires registered persons exporting under bond or a Letter of Undertaking (FORM GST RFD 11) to furnish security and meet specified export or payment timelines; export invoice data must be electronically shared with Customs for confirmation and failure to export or to pay tax and interest within prescribed periods leads to withdrawal of bond/LUT privileges and recovery under the Act. The Rules also prescribe detailed procedures and forms for inspection, seizure, provisional release on bond/bank guarantee, demands and varied recovery mechanisms including deduction, auction, attachment, sale, restoration, and compounding of offences.

Pre-export bond/LOU requirement and procedures govern zero-rated exports without payment of integrated tax under GST rules.
Rule 96A requires a pre export bond or Letter of Undertaking in FORM GST RFD-11 for supplies exported without payment of integrated tax, sets timelines for payment where exports or foreign exchange receipts fail, mandates electronic transmission of export invoice details to Customs and confirmation of export, provides for withdrawal and restoration of export permission on default or payment, allows the Board to specify conditions for LOUs, and applies the rule mutatis mutandis to zero rated supplies to SEZ developers or units.

Appointment of central tax officers grants designated directorate officers nationwide CGST and IGST enforcement powers.
Designated officers in specified directorates are appointed as central tax officers under the Central GST Act and the Integrated GST Act, invested with all powers exercisable by central tax officers of corresponding ranks throughout India; a table prescribes rank equivalences and an additional assistant director rank was subsequently inserted.

GST compensation cess rules establish application of central GST rules with specified omissions and title substitution.
The Central Government notifies the Goods and Services Tax Compensation Cess Rules, 2017, effective from the 1st day of July, 2017, and directs that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to the compensation cess rules with modifications: substituting references to the Central Rules with the Compensation Cess Rules and omitting rules 3 to 7 and rules 117 to 120 from application to the compensation cess framework.

Department nomenclature change under Goods and Services Tax aligns state tax administration with GST regime designation.
Renaming of the erstwhile Commercial Tax Department, Gujarat State to the Commissionerate of State Tax, Gujarat State is instituted by the State Finance Department to align state tax administration nomenclature with the Goods and Services Tax framework, effective from the commencement of GST.

Designation of Commissioner of Commercial Tax as Commissioner of State Tax under GST takes effect from law commencement.
The Commissioner of Commercial Tax is designated as The Commissioner of State Tax with effect from the commencement of the goods and services tax regime, by a state finance department notification, to align departmental titles and responsibilities during GST implementation.

Set-off reversal: dealers must reverse improperly adjusted or carried-forward VAT set-off in the prescribed return period.
The 2017 amendments require returns to be accompanied by a challan evidencing payment, impose a recomputation and reversal duty for dealers who claimed or carried forward set-off without claiming refund for the specified retrospective period, extend that corrective mechanism to the corresponding rule, disallow set-off on purchases corresponding to stock held immediately prior to GST transition in enumerated cancellation or transition scenarios, and revise Form 310 to require detailed disclosure of amounts assessed, admitted and disputed in appeals.

Punjab intra State services tax exemption caps state tax for specified services and sets conditions for applicability.
The Governor, empowered under the Punjab Goods and Services Tax Act, exempts specified intra State supplies of services from state tax exceeding the reduced rates set out in the Table, subject to the conditions and exclusions listed for each service description; the instrument enumerates covered service categories, defines key terms, and limits applicability by monetary, turnover, or service specific provisos.

Services related to Panchayat functions not treated as supply under GST, excluding them from goods or service classification.
The State notifies that activities or transactions undertaken by governments or local authorities as public authorities in relation to Panchayat functions under article 243G shall be treated neither as a supply of goods nor a supply of service for GST purposes, with effect from 1 July 2017.

Reverse charge applied to specified services shifting state GST liability to recipients for listed service suppliers.
Notification prescribes that specified categories of services shall attract payment of the whole of state tax on a reverse charge basis with the recipient located in the taxable territory liable to pay; it lists service categories (including GTA transport, representational legal services to business entities, arbitral tribunal services, sponsorships, certain government-supplied services, director's services, insurance and recovery agent services, and copyright transfers) and specifies supplier and recipient classes, with explanatory clarifications on freight payers, statutory definitions and treatment of litigant business entities.

Exemption for intra-State supplies of second-hand goods granted where received by registered dealers from unregistered suppliers under state GST notification
Exemption applies to intra-State supplies of second-hand goods received by a registered person dealing in buying and selling second-hand goods from unregistered suppliers, exempting the recipient from the whole of the State tax otherwise leviable, subject to the eligibility criteria determined under the relevant rule for second-hand goods.

Exemption of intra State supplies received by deductors from state tax where supplier is unregistered, subject to registration condition.
Exemption applies to intra State supplies of goods or services received by a deductor under the tax deduction mechanism from an unregistered supplier, relieving the deductor from the whole of the state tax leviable thereon, provided the deductor is not otherwise liable to be registered except under the specific registration category identified in the statute.

Exemption for intra State supplies from unregistered suppliers: state tax relieved subject to a per day aggregate threshold.
Exemption of state tax is granted for intra State supplies of goods or services or both received by a registered person from any unregistered supplier, relieving such supplies from the whole of the state tax; the exemption is not available where the aggregate value of such supplies received from unregistered supplier(s) by a registered person in a day exceeds the specified per day threshold, and the notification prescribes its commencement date.

GST exemption for CSD and Unit Run Canteen supplies to authorized customers preserves state tax relief on specified goods.
Exemption from state GST is granted for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorized customers, and supplies by Unit Run Canteens to authorized customers, applying across all tariff chapters. The notification adopts the interpretation rules of the First Schedule to the Customs Tariff Act, 1975 for tariff terms and notes, and comes into force from the date specified in the notification under the authority of the Punjab GST Act.

Refund entitlement for Canteen Stores Department: partial state tax refund on inward supplies for resale to unit canteens and authorized customers.
The Canteen Stores Department is entitled to claim a refund equal to fifty per cent of the applicable state tax paid on all inward supplies received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to its authorized customers; this specification is made under section 55 of the Punjab Goods and Services Tax Act, 2017 and takes effect from 1 July 2017.

No refund of unutilized input tax credit where input tax rate exceeds output tax rate for listed goods.
Notification under the Punjab GST Act designates specified tariff items for which no refund of unutilized input tax credit shall be allowed where credit accumulated because input tax rates exceed output tax rates on those goods (excluding nil rated or fully exempt supplies). The listed goods include specified textile fabrics, knitted fabrics, and railway rolling stock, parts and track fixtures. Interpretation follows the First Schedule to the Customs Tariff Act, 1975. The measure is effective from 1 July 2017.

Reverse charge: recipient liable to pay state tax on specified intra state supplies, including cashew, tobacco, silk and lottery.
Reverse charge obligation is imposed on the recipient for specified intra state supplies of goods, including cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery, with the supplier and recipient classes identified for each entry (agriculturist or specified supplier; any registered person or lottery distributor/selling agent). The notification adopts tariff based identification by reference to the Customs Tariff Schedule and applies its interpretive rules, making all provisions of the Act applicable to the recipient liable to pay state tax on reverse charge basis.

Tax exemption for petroleum-related goods: intra-State supplies exempted from excess state tax subject to prescribed certificates and conditions.
Intra State supplies of goods specified in the annexed List for use in petroleum and coal bed methane operations are exempted from state tax to the extent tax exceeds the amount calculated at the prescribed reduced rate, subject to conditions. Recipients must produce a Directorate General of Hydrocarbons certificate at the time of outward supply; sub contractors require an affidavit and principal's undertaking; transfers require DG Hydrocarbons permission and compliance undertakings; disposal permits payment on a prescribed depreciated value.