Composition levy option for small registered persons permits flat turnover-based rates while excluding ice cream, pan masala and tobacco.
Prescribes a composition scheme under section 10 for eligible registered persons below the aggregate turnover threshold, allowing an opt-in composition amount calculated at one per cent for manufacturers, two and a half per cent for suppliers under clause (b) of paragraph 6 of Schedule II, and half per cent for other suppliers, while excluding manufacturers of ice cream (tariff item 2105 00 00), pan masala (tariff item 2106 90 20) and goods under Chapter 24 (tobacco); references to tariff classifications follow the First Schedule to the Customs Tariff Act, 1975.

Interest rates for GST obligations set by notification, prescribing higher rates for certain defaults and lower rates for refunds.
Administrative notification prescribes annual interest rates under specified provisions of the Punjab GST Act, fixing distinct percentages for interest on delayed payment under section 50(1), an elevated rate under section 50(3), interest on delayed refunds under section 54(12), and rates applicable to section 56 and its proviso, with the notification effective from the first day of July, 2017.

HSN code digit requirement: tax invoices must state prescribed HSN digits based on a registered person's turnover tiers.
Registered persons must include HSN code digits in tax invoices according to preceding financial year turnover: the lowest turnover band is exempt from mentioning HSN digits, the middle band must state two-digit HSN codes, and the highest band must state four-digit HSN codes, with the requirement implemented under the proviso to the invoice rule and given effect from the notification's commencement date.

Authentication modes for GST verification specified: Aadhaar EVC and bank OTP require verification within two days.
The notification prescribes two authorised electronic verification methods - Aadhaar-based Electronic Verification Code (EVC) and bank account-based One Time Password (OTP) - and requires that when authentication of a document is effected through either mode, verification must be completed within two days of issuing that document.

Electronic commerce operator liability: operator must pay GST on intra State taxi and accommodation services supplied via platform.
Tax liability for certain intra State supplies effected through electronic commerce platforms is placed on the electronic commerce operator, requiring the operator to pay tax on passenger transportation by radio taxi, motorcab, maxicab and motorcycle, and on accommodation services provided through the platform, except where the supplier using the operator is independently liable for registration under the Act.

Tax refund entitlement for international organisations and diplomatic missions: conditions for state tax refund and procedural safeguards.
Designation of the United Nations or a specified international organisation and foreign diplomatic missions or consular posts as eligible for state tax refund under section 55, subject to certification of official use for organisations and reciprocity-based certification plus undertakings and use-certificates (including non-disposal and repayment obligations) for diplomatic missions; provision for communication and withdrawal of certification, with refunds ceasing from withdrawal date.

No refund of unutilised input tax credit for specified services under Schedule II item 5(b).
No refund of unutilised input tax credit shall not be allowed under sub-section (3) of section 54 of the Punjab Goods and Services Tax Act, 2017 in respect of supplies of services specified in sub-item (b) of item 5 of Schedule II to the Act; the notification takes effect from 1st July, 2017.

Exemption of intra State supplies of specified goods from State GST, removing state tax on listed tariff items.
Exemption is granted for intra State supplies of goods specified in the appended Schedule, exempting such supplies from the whole of the State tax leviable under section 9 of the Punjab Goods and Services Tax Act, 2017. The Schedule links exempt descriptions to tariff Chapter/Heading/Sub heading/Tariff item entries, lists numerous agricultural, animal, processed and miscellaneous goods, and includes qualifications based on presentation (for example, exclusion where goods are put up in a unit container or bear a registered brand name). Interpretative rules of the Customs Tariff First Schedule apply.

Intra state supply of services subject to prescribed state tax rates, conditional input tax credit restrictions, and valuation rules.
The notification prescribes levy of state tax on intra state supplies of services listed in the attached Table and Annexure, with specified percentage rates and conditions. Several rates are made conditional on input tax credit not having been taken and require reversal where inputs are partly used. Special valuation rules apply to construction supplies involving land (land deemed one third of total) and lotteries (100/112 or 100/128 rules). The Annexure provides the detailed Scheme of Classification of Services. Effective 1 July 2017.

State tax rates notified for intra State supplies under GST; six specified rate schedules now applicable to listed goods.
The Governor, on Council recommendation and under section 9(1) of the Punjab GST Act, 2017, notifies state tax rates for intra State supplies of goods by reference to six appended Schedules: Schedule I at a concessional rate for many primary foodstuffs, basic edible products, certain raw materials and specified medical and assistive goods; Schedule II and III at higher rates for processed foods, chemicals, fertilizers, industrial inputs and various manufactured goods; Schedule IV for a further higher set of finished and luxury goods; Schedule V for precious metals and jewellery; Schedule VI for unworked precious stones and diamonds. Definitions for "unit container" and "registered brand name" and Customs Tariff interpretive rules apply.

Officer appointments under the Goods and Services Tax framework assign VAT officers to corresponding State Tax designations ensuring administrative continuity.
The notification appoints officers previously appointed under the Punjab Value Added Tax Act, 2005 to corresponding designations under the Punjab Goods and Services Tax Act, 2017, effective from the date the GST Act comes into force, and provides a table mapping prior VAT designations to State Tax designations to ensure administrative continuity.

Commencement of state GST provisions appointed; specified Act sections declared in force under Punjab Goods and Services Tax regime.
The Governor, exercising the power under sub-section (3) of section 1 of the Punjab Goods and Services Tax Act, 2017, appointed the 1st day of July, 2017 as the date on which the specified operative sections of the Act shall come into force, by notification issued by the Department of Excise and Taxation and signed by the Financial Commissioner Taxation and Secretary to Government of Punjab.

Reverse charge supplies exempt suppliers from registration while recipients remain liable to pay tax under GST rules.
Suppliers who only make taxable supplies on which the entire tax is payable by the recipient under the reverse charge mechanism are specified as exempt from registration under the Punjab Goods and Services Tax provisions; the exemption does not affect the recipient's obligation to pay tax under reverse charge and takes effect from the notification's operative date.

Common GST Electronic Portal notified as the platform for registration, tax payment, return filing, integrated tax settlement and e way bill.
The State notification designates "www.gst.gov.in" as the Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and the electronic way bill, and states that the portal is managed by the Goods and Services Tax Network, a company formed under the Companies Act, with the designation effective from the stated commencement date.

Commencement of Punjab GST provisions appointed; specified sections come into force from the designated commencement date.
The Governor, exercising the power conferred by sub section (3) of section 1 of the Punjab Goods and Services Tax Act, 2017, designated a specific date in June 2017 as the date on which certain provisions of the Act shall come into operation; the notification lists the affected provisions and records the formal issuance of the commencement appointment by the state executive.

VAT exemption extension: South Asia Regional Training and Technical Assistance Center added to international organisations list under Delhi VAT amendment.
The Commissioner amended the Sixth Schedule (Part-B, List of International Organisations) of the Delhi Value Added Tax Act, 2004 to insert South Asia Regional Training and Technical Assistance Center (SAARTAC), enabling SAARTAC to obtain VAT exemption or refund on taxable goods under existing rules and the principle of reciprocity; the inclusion is identified by registration number and given effect from the date specified in the notification.

Uttar Pradesh GST rules amend valuation, input tax credit, invoicing, returns and refund procedures to streamline compliance.
The amendment inserts a comprehensive valuation Chapter establishing a hierarchical method (open market value; monetary consideration plus equivalent; like kind value; cost based 110% rule; residual reasonable means) and special valuation rules for related parties, agents, barter, foreign exchange, travel and insurance services, vouchers and second hand goods; clarifies electronic signature and deemed registration procedures; and prescribes detailed input tax credit documentary bases, attribution and reversal formulas (including ISD distribution and capital goods tapering over a five year useful life), invoicing, returns matching, refund mechanics, audit, appeals and transitional filing obligations.

GST exemption for second hand goods protects registered dealers from state tax on intra State receipts from unregistered suppliers.
Exemption of intra State supplies of second hand goods is provided to registered persons dealing in such goods who pay state tax on their outward supplies as determined under the valuation rules, relieving them from the whole of the state tax on goods received from unregistered suppliers.

Tax deductor exemption for intra state supplies from unregistered suppliers, subject to registration condition and state tax relief.
Exemption exempts intra State supplies received by a tax deductor under the deductor mechanism from the state tax leviable on supplies from unregistered suppliers, subject to the condition that the deductor is not otherwise liable to be registered except under the specific sub clause mandating registration solely due to deductor status.

Concessional GST rate for petroleum operations allows reduced state tax on specified supplies subject to certification and compliance.
Notification exempts intra State supplies of listed goods for petroleum and coal bed methane operations from state tax above a concessional rate, subject to conditions requiring certificates from the Directorate General of Hydrocarbons for licensees, contractors and subcontractors, affidavits and undertakings for subcontractors, and transferee certifications. Disposals permit payment of tax on depreciated value with prescribed straight line quarterly rates upon a certificate that goods are no longer required.