Post Office Monthly Income Account: 7.5% annual interest for deposits from 1 July 2017 onwards.
The rules amend the Post Office (Monthly Income Account) Rules, 1987 by inserting clause (p) in rule 8(1) to prescribe an interest rate of 7.5 per cent per annum for deposits made on or after 1 July 2017; the amendment is deemed to have come into force on 1 July 2017.

Input tax credit available where employer is statutorily obliged to provide rent-a-cab, life and health insurance to employees.
The notification specifies that input tax credit is available for rent-a-cab, life insurance and health insurance where their provision is obligatory for an employer to provide to employees under any law in force, confining credit entitlement to statutory employer obligations under the Andhra Pradesh GST framework.

Andhra Pradesh GST rules set detailed valuation methods and procedural rules for input tax credit, invoices, returns and refunds.
The notification inserts rules prescribing a hierarchical method for determining the value of supply-open market value, known monetary plus money equivalent of non monetary consideration, value of like kind and quality, and residual cost or principle based methods-and detailed valuation for special supplies (foreign exchange, ticketing, insurance, second hand goods, vouchers). It also sets documentary and procedural conditions for claiming input tax credit (eligible documents, FORM GSTR 2 filing, reversals for non payment within 180 days, exclusions for fraud), special ITC rules for financial institutions, ISD distribution formulas, attribution for common and capital goods, and timelines and forms for returns, refunds and transitional credit migration.

Composition levy threshold increased, expanding eligibility for small taxpayers under the state GST composition scheme.
Specified provisions of the Telangana Goods and Services Tax Act, 2017 are brought into force with effect from 1 July 2017; government departments and banks are directed to assist Proper Officers in implementation when called upon; certain items are notified as perishable and hazardous goods; and the threshold for the composition levy is increased, all effective from 1 July 2017.

Kerala GST Rules 2017 prescribe electronic registration, composition levy procedures, valuation methods, ITC rules and filing obligations.
The Rules implement the Kerala GST Ordinance by prescribing electronic procedures for composition levy (eligibility, intimation, rates, withdrawal), comprehensive electronic registration and verification processes (temporary reference numbers, FORM GST REG series, deemed approvals), valuation methods for supplies including related party and barter transactions, and detailed input tax credit rules (documentary bases, attribution, reversal, transfer on business change) with specified Forms and timelines for returns, invoices, maintenance of accounts, electronic ledgers and refund claims.

Electronic commerce operator liability: designated intrastate passenger transport and accommodation services require tax payment by the operator.
Tax liability is placed on the electronic commerce operator for specified intrastate supplies effected through its platform-passenger transport by radio-taxi, motorcab, maxicab and motor cycle, and accommodation services-requiring the operator to pay the tax as if it were the person liable; accommodation services are excepted where the supplier is independently required to register. Definitions for radio taxi and vehicle categories are provided, and the notification takes effect from the first day of July, 2017.

Refund entitlement for international organisations and diplomatic missions requires certificates, undertakings, reciprocity and use conditions to claim state tax refunds
Notification specifies United Nations or a specified international organisation and foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers as entitled to claim refund of state tax on supplies received, subject to certificates confirming official use for international organisations and Protocol Division certification based on reciprocity for diplomatic missions, with additional undertakings for services, use and retention conditions for goods, repayment obligations on non-compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.

Refund of unutilised input tax credit barred for specified Schedule II services, restricting recoverable credit under the Ordinance.
No refund of unutilised input tax credit is prescribed for supplies comprising the services specified in sub item (b) of item 5 of Schedule II of the Kerala GST Ordinance; the Government has notified that the statutory refund provision will not allow refunds for that category of services, effective as stated in the instrument.

Services related to Panchayat functions excluded from taxable supply, removing those public-authority activities from GST coverage.
Services provided in relation to functions entrusted to a Panchayat under Article 243G, when undertaken by the Central Government, a State Government or any local authority in their capacity as public authorities, are notified to be treated neither as a supply of goods nor as a supply of services, thereby excluding such activities from the taxable supply net under the goods and services tax ordinance.

Reverse charge on specified services: recipient bears State GST liability for listed service categories under notification.
Notification designates specified service categories for payment of the whole State tax on a reverse charge basis by recipients; it lists suppliers and recipients for nine service categories (including GTA road transport, advocate representational services, arbitral tribunal services, sponsorships, certain government services, director-to-company services, insurance agent services, recovery agent services, and copyright transfers), clarifies recipient definitions (including freight payers and business litigants), adopts definitions from central GST laws, and specifies the notification's commencement.

GST exemption for specified intra State services reduces state tax liability where conditions in the notification are met.
The notification exempts specified intra State supplies of services from State GST as listed in the Table, subject to entry specific conditions and exclusions. Each Table entry identifies the service description by Chapter/Heading, the reduced or nil tax rate and attendant conditions; applicability frequently depends on recipient status, turnover or declared tariff thresholds, exclusions for certain postal, transport and business services, and defined terms that delimit scope. The measure is promulgated under section 11(1) of the Kerala GST Ordinance as a public interest exemption and comes into force on the stated commencement date.

State tax rates for intra State supply of services prescribed, with conditions on input tax credit and service classification.
Notification under the Kerala Goods and Services Tax Ordinance, 2017 prescribing State tax rates, conditions and classification for intra State supplies of services via a tariff Table. It assigns percentage rates to service headings and sub headings, conditions lower rates on non utilisation or reversal of input tax credit in specified cases, sets valuation rules for works contracts involving land and for lotteries, and refers to an annexed hierarchical Scheme of Classification of Services; it commences from 1 July 2017.

Exemption of intra-state supplies of second-hand goods where recipient dealer pays state tax based on prescribed valuation.
Exemption of intra-State supplies of second hand goods applies where the recipient is a registered dealer in second hand goods who pays State tax on the outward supply value determined under the prescribed valuation rule; supplies from unregistered suppliers are exempted from the whole of the State tax leviable, subject to that valuation mechanism.

Exemption for intra State supplies received by deductors from unregistered suppliers removes State tax liability where registration is limited to withholding agents.
State notification exempts intra State supplies of goods or services received by a withholding deductor from an unregistered supplier from the whole of the State tax, provided the deductor is not otherwise liable to registration except as a withholding agent.

Exemption for intra-State supplies from unregistered suppliers for registered recipients excludes daily aggregates exceeding prescribed threshold from State tax.
Exempts intra-State supplies of goods or services received by a registered person from unregistered suppliers from the whole of the State tax leviable, subject to the condition that the exemption does not apply where the aggregate value of such supplies received by a registered person from any or all unregistered suppliers exceeds five thousand rupees in a day; effective from 1 July 2017.

State tax exemption on intrastate supplies by CSD and unit run canteens to authorized customers now applied.
The notification exempts from State tax the supply of goods by the Canteen Stores Department to Unit Run Canteens and to authorized customers, and supplies by Unit Run Canteens to authorized customers, across any tariff chapter, with interpretation guided by the First Schedule to the Customs Tariff Act, 1975 and its explanatory notes.

Refund entitlement for Canteen Stores Department allows reclamation of a portion of applicable state tax on inward supplies for resale.
The Canteen Stores Department is specified as entitled to claim a refund of fifty per cent of the applicable State tax paid on inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the Canteen Stores Department or to authorized customers of the Canteen Stores Department, effective from the first day of July, 2017, under powers conferred by the Kerala Goods and Services Tax Ordinance.

No refund of unutilised input tax credit where input tax rate exceeds output rate for specified goods.
The Government notifies specified goods for which no refund of unutilised input tax credit shall be allowed where 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), listing textile fabrics, knitted fabrics and specified railway goods and parts; tariff interpretation follows the First Schedule to the Customs Tariff Act; the notification takes effect from 1 July 2017.

Reverse charge on state GST: recipients liable to pay tax on specified intra state goods under notified classifications.
Notification designates specified intra state goods-cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery-for which State tax shall be paid on reverse charge by the recipient. It specifies supplier categories (agriculturists; silk yarn manufacturers; State/Local bodies for lotteries) and requires use of Customs Tariff Schedule classification and interpretative rules; all provisions of the Ordinance apply to recipients liable under the reverse charge mechanism.

State GST exemption limits state tax on goods for petroleum and CBM operations, subject to DGH certificates and transfer conditions.
Notification exempts State tax in excess of the specified rate on intra State supplies of goods listed when supplied for petroleum or coal bed methane operations under nominated licences or specified contracts, conditional on production of DGH certificates, requisite affidavits and undertakings by contractors/sub contractors, compliance for transfers, and provision for payment of tax on depreciated value upon disposal, effective 1 July 2017.