State tax exemption for specified intrastate supplies of essential goods, subject to unit container and brand name exclusions.
Notification under section 11(1) of the Kerala Goods and Services Tax Ordinance, 2017 exempts specified intra State supplies of goods from the whole of the State tax. The appended Schedule lists tariff headings and descriptions-primarily primary agricultural and food products, live animals, seeds, basic cereals and flours, select biological materials, farm inputs, certain household and religious items and printed matter-that are wholly exempt, subject to exclusions such as goods put up in unit containers or bearing a registered brand name, and interpreted in accordance with the Customs Tariff Act schedules and notes.

State tax rates on intra state goods notified under GST, detailing schedule wise tariff classifications and applicability.
Notification under section 9 of the Kerala Goods and Services Tax Ordinance, 2017 prescribes six State tax rate tiers for intra State supplies of goods and appends Schedules I-VI mapping Customs Tariff headings, subheadings and tariff items to specific State tax rates. The notification includes appended lists identifying specified pharmaceutical and assistive goods, sets interpretative rules by adopting the First Schedule to the Customs Tariff Act, 1975 for tariff construction, defines terms such as "unit container" and "registered brand name", and specifies its date of commencement.

Interest rates under GST Ordinance fixed for delayed payment, late payment and refunds, with specified differing rates effective on commencement.
Fixes annual interest rates under specified provisions of the Kerala Goods and Services Tax Ordinance, 2017-matching distinct prescribed rates to sub-section (1) and sub-section (3) of section 50, sub-section (12) of section 54, and section 56 (and its proviso)-and declares those rates effective from the notified commencement date on the recommendation of the GST Council.

Composition levy eligibility expanded allowing small taxpayers to pay prescribed fixed State tax rates with specified product exclusions.
An eligible registered person with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees may opt to pay composition levy in lieu of State tax at prescribed rates: one percent for manufacturers, two and a half percent for suppliers under clause (b) of paragraph 6 of Schedule II, and half percent for other suppliers. Manufacturers of ice cream, pan masala and all goods under Chapter 24 (tobacco and substitutes) are excluded. Tariff interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification is effective 1 July 2017.

Reverse charge supplies: persons supplying only goods or services under reverse charge are exempt from GST registration requirement.
Persons exclusively supplying taxable goods or services where the total tax is payable by the recipient under the reverse charge mechanism are exempted from obtaining registration under the Kerala GST Ordinance; the notification is effective from 22nd June 2017.

Common GST Electronic Portal designated for registration, tax payment, returns and electronic way bill under GST law.
Notification designates www.gst.gov.in as the Common GST Electronic Portal to facilitate registration, tax payment, furnishing of returns, computation and settlement of integrated tax, and electronic way bill; the portal is managed by the Goods and Services Tax Network and the notification is effective from 22 June 2017.

Commencement of GST Ordinance provisions: specified sections are notified to come into force by executive appointment.
The Government, exercising the power under sub section (3) of section 1 of the Goods and Services Tax Ordinance, 2017, appoints the first day of July, 2017 as the appointed date for the coming into force of specified sections concerning taxable event, supply definitions, registration, tax liability, input tax credit, returns, assessments and related procedural provisions, while excluding the provisos to sub section (9) of sections 42 and 43.

Appointed day declaration: commencement of specified Kerala GST Ordinance provisions pursuant to an earlier decision.
The Government of Kerala notifies an appointed day under the Kerala Goods and Services Tax Ordinance, 2017, declaring that sections 1, 2, 3, 4, 5, 10, 22-30, 139, 146 and 164 shall come into force on the appointed day; the explanatory note states this follows a prior fiscal coordination decision and the notification gives effect to that decision.

Liability of electronic commerce operator to pay tax on intra State transport and accommodation platform supplies enforced.
The State notifies that tax on specified intra State supplies is to be discharged by the electronic commerce operator, covering passenger transportation by radio taxi, motorcab, maxicab and motorcycle and accommodation services supplied via electronic commerce, except where the supplier is liable for registration. Terminology for "radio taxi" and vehicle categories is defined by reference to tracking features and the Motor Vehicles Act.

Refund entitlement for diplomatic missions and international organisations conditioned on certificates, undertakings and reciprocity for state tax.
The State Government designates the United Nations or a specified international organisation and foreign diplomatic missions or consular posts in India, including diplomatic agents and career consular officers, as entitled to claim refund of state tax on supplies of goods or services, subject to conditions: organisations must certify official use; diplomatic refunds require a Protocol Division certificate based on reciprocity, undertakings for services, certificates for goods confirming mission use and a three-year non-disposal requirement, with repayment on non-compliance and cessation of refunds upon withdrawal of the Protocol Division certificate.

Refund of unutilised input tax credit barred for specified services, preventing refunds under the GST refund provision.
No refund of unutilised input tax credit is permitted where the supply is among the services specified in sub item (b) of item 5 of Schedule II; the State Government, under sub section (3) of section 54 and on Council recommendation, has notified that such supplies are excluded from refund entitlement, creating an administrative exclusion that taxpayers must observe when assessing refund claims under the Act.

Public authority activities related to Panchayat functions excluded from classification as supply under state GST, removing tax treatment.
Activities or transactions undertaken by the Central Government, State Government or any local authority when they act as a public authority, comprising services by way of any activity in relation to functions entrusted to a Panchayat, are to be treated neither as a supply of goods nor as a supply of service under the Nagaland Goods and Services Tax Act, 2017.

Reverse charge mechanism makes recipients liable to pay state GST on specified services supplied by notified providers.
The notification under section 9(3) of the Nagaland GST Act requires that the whole of state tax on specified services be paid on reverse charge by the recipient. It lists nine categories of supplies (including GTAs, advocates, arbitral tribunals, sponsorships, government supplies to business entities, director services, insurance agents, recovery agents, and copyright transfers), identifies the notified suppliers and recipients located in the taxable territory, and provides explanatory rules treating freight payers and litigant business entities as recipients. The notification takes effect from 1 July, 2017.

GST exemption for specified intra State services removes state tax liability beyond prescribed rates for listed public and social services.
The notification exempts or limits the state GST on specified intra State supplies of services to nil or to the rate stated in the Table, subject to the conditions in the corresponding entries. It enumerates service categories-governmental and public services, charitable and religious activities, housing and residential services, transport and goods carriage, insurance and pension collections, financial and small value transactions, educational, health and agricultural services-together with detailed definitions that govern eligibility, exclusions and conditional application.

State tax on intra State supply of services notified; conditions restrict input tax credit and set valuation rules.
Notifies imposition of state tax on intra State supplies of services under the Nagaland Goods and Services Tax Act, 2017 by prescribing a Table mapping service classification headings to service descriptions, applicable state tax rates and conditions; includes valuation rules for mixed supplies involving transfer of land and for lotteries, explanatory definitions (including declared tariff and information technology software), conditions linking reduced rates to non utilisation or reversal of input tax credit, and an annexed scheme of classification of services. The notification takes effect from 1 July 2017.

Exemption for second-hand goods allows registered dealers to be relieved of state tax on purchases from unregistered suppliers when valuation rules are applied.
The State exempts whole state tax on intra-State supplies of second-hand goods received by a registered dealer who pays state tax on the outward supply value as determined under the relevant valuation rule, provided the supplier is not registered.

Reverse charge exemption for intra State supplies from unregistered suppliers subject to a daily aggregate cap and conditions.
Reverse charge exemption is provided for intra State supplies of goods or services received by a registered person from unregistered suppliers, relieving the recipient of State tax liability under sub section (4) of section 9 of the Nagaland Goods and Services Tax Act, 2017, subject to the condition that the aggregate value of such supplies received from unregistered suppliers does not exceed a specified daily threshold; the exemption is effective from the commencement date specified by the State Government.

Exemption for canteen supplies under GST: state tax relief for CSD and unit canteen supply chains.
Exemption of state tax under section 11(1) of the Nagaland GST Act exempts from the whole of state tax (section 9) specified supplies: goods supplied by the Canteen Store Department to Unit Run Canteens; goods supplied by the CSD to authorized customers; and goods supplied by Unit Run Canteens to authorized customers. Tariff terms are to be interpreted by reference to the First Schedule to the Customs Tariff Act, 1975, including its rules and notes.

Partial tax refund entitlement for Canteen Stores Department on inward supplies for onward supply to unit canteens and customers.
The State Government specifies the Canteen Stores Department as eligible to claim a partial refund of State tax paid on inward supplies received for subsequent supply to Unit Run Canteens or authorized customers; the specification is made under the Nagaland GST Act on Council recommendation and takes effect from 1 July 2017.

No refund of unutilised input tax credit where input tax rate exceeds output rate for specified goods.
No refund of unutilised input tax credit is prescribed for specified goods where credit accumulates because input tax rates exceed output tax rates (excluding nil-rated or fully exempt supplies); the notification identifies affected tariff items and chapters by reference to the First Schedule to the Customs Tariff Act, 1975, and applies the First Schedule's interpretative rules to determine coverage.