Reverse charge on specified intra state goods requires the recipient to pay state GST and bear statutory obligations.
The notification prescribes reverse charge on specified intra state supplies of goods, listing cashew nuts, bidi wrapper leaves (tendu), tobacco leaves, silk yarn produced from raw silk or cocoons, and supply of lottery, and requires the recipient to pay state tax with all provisions of the Act applying to that recipient; it designates the classes of suppliers and recipients for each entry and applies the Customs Tariff First Schedule interpretation rules.

Concessional GST for petroleum operations allows intra state suppliers reduced tax rate subject to documentary certification and compliance.
Exemption from state tax is provided for intra State supplies of goods in the annexed List when used for specified petroleum and coal bed methane operations, subject to a concessional levy and conditions. Beneficiaries (licensees, contractors, sub contractors, transferees) must produce a Directorate General of Hydrocarbons certificate and, where applicable, affidavits and undertakings; transfers and disposals carry additional documentary and tax consequences, including payment on depreciated value. Customs Tariff interpretative rules apply and the notification is effective from the stated commencement date.

GST exemption for specified intra State goods: state tax waived on listed essential, agricultural and basic supplies.
The State exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax leviable under section 9 of the Nagaland Goods and Services Tax Act, 2017, listing categories such as live animals, meats, fish, dairy, eggs, honey, agricultural produce, seeds, cereals and flours, oilseeds, animal feed, fertilisers, certain healthcare items, handloom and handicraft goods, fuel wood, printed matter and specified religious supplies. Definitions for "unit container" and "registered brand name" and an instruction to apply Customs Tariff Act interpretation rules accompany the exemption; it is effective 1 July 2017.

State tax rate notification: six rate bands prescribed for intrastate goods, effective from July and implemented statewide.
Notification under the Nagaland Goods and Services Tax Act, 2017 prescribes six State tax rate bands applicable to intra State supplies of goods by reference to six appended Schedules (I-VI). Each Schedule lists tariff items, headings and detailed descriptions of goods and, where relevant, cross references to appended lists of specified drugs, formulations and assistive devices. Definitions of "unit container" and "registered brand name" and the instruction to apply the interpretative rules of the First Schedule to the Customs Tariff Act, 1975 are included. The notification is effective from 1 July 2017.

Composition scheme allows eligible small taxpayers to pay a prescribed state-tax levy instead of standard GST, excluding specified goods manufacturers.
An eligible registered person with turnover below the prescribed threshold may opt for the composition scheme under section 10(1) of the Nagaland GST Act to discharge State tax by paying a prescribed amount on turnover in the State; differentiated composition rates apply by category of supplier, and manufacturers of specified goods-ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes-are excluded from opting for composition. The notification applies tariff interpretation principles from the Customs Tariff Act.

GST amendment establishes rules for valuation, input tax credit, invoicing, returns, refunds, audits and anti profiteering measures.
Inserts rules for valuation of supplies prioritising open market value and defined fallbacks for non-monetary consideration, related party and agent transactions; establishes documentary and procedural conditions for availing, attributing, distributing and reversing input tax credit (including formulas for partial use and capital goods, duties on non-payment, and transitional credit claims); prescribes formats and special cases for tax invoices, delivery challans and vouchers; mandates electronic recordkeeping, returns, matching of credits/liabilities and ledger payment mechanisms; sets refund, assessment, audit and provisional assessment procedures; creates Anti Profiteering Authority and interim e way provisions.

Electronic signature verification enables alternative signing methods and triggers deemed registration when certificate not issued.
Amendments broaden acceptable signature and verification methods by substituting "digitally signed" and "signed" with "duly signed or verified through electronic verification code" and by authorising e-signature or other notified verification modes; they establish that if a registration certificate is not issued on the common portal within fifteen days after furnishing required information and no notice has been issued, registration is deemed granted and the certificate shall be made available on the portal verified by electronic verification code.

Tax exemption for deductors: intra State supplies from unregistered suppliers exempt from state tax when limited registration applies.
Intra State supplies of goods or services received by a deductor under the reverse charge provisions from an unregistered supplier are exempt from the whole of the state tax leviable, provided the deductor is not otherwise liable to be registered except under the sub clause permitting registration solely as a deductor; the exemption takes effect from 1 July 2017.

Tax refund entitlement for international organisations and diplomatic missions: refunds subject to certificates, undertakings and usage conditions.
Notification under section 55 MP GST Act designates the United Nations or specified international organisations and foreign diplomatic missions/consular posts (and their diplomatic agents) as eligible for state-tax refund on goods and services, conditional on a certificate from the UN/org confirming official use, or a Protocol Division certificate based on reciprocity for diplomatic missions; services require an undertaking of official or permitted personal use; goods require certification of use, a three-year non-disposal restriction and repayment on breach; refunds cease upon withdrawal of the Protocol Division certificate.

Reverse charge requires recipients to pay GST on specified services including goods transport, legal, government and creative rights.
Notification under the Madhya Pradesh Goods and Services Tax Act, 2017 requires that the whole of State tax under section 9 be paid on reverse charge by recipients for specified service categories. The Table identifies suppliers (e.g., goods transport agencies, advocates, arbitral tribunals, government authorities, directors, insurance agents, recovery agents, authors/composers) and the corresponding recipients (business entities, bodies corporate, partnerships, factories, societies, registered persons). The notification clarifies recipient treatment for freight payers and adopts definitions used in the Central/Integrated/Union Territory GST Acts; it is effective 1 July 2017.

Exemption of state tax on intra State supplies to deductors when received from unregistered suppliers, conditional on registration status.
Exempts intra State supplies of goods or services received by a deductor from unregistered suppliers from the whole of the state tax leviable, provided the deductor is not liable to be registered other than by virtue of the deductor classification.

Exemption for intra State second hand goods: state tax not leviable when registered dealer pays tax using GST valuation rules.
Exempts intra State supplies of second hand goods where a registered person dealing in buying and selling of second hand goods pays state tax on the value of outward supply as determined under the valuation provision in the GST rules; the exemption applies when the goods are received from an unregistered supplier and removes the whole state tax liability otherwise leviable.

Electronic commerce operator liability: must pay tax on intra State transport and accommodation supplies made through its platform.
The notification requires the electronic commerce operator to pay tax on intra State supplies made through its platform for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging, subject to an exception where the supplier is separately liable for registration under the local GST law; it also defines "radio taxi" and adopts vehicle definitions from the Motor Vehicles Act and specifies its commencement date.

Madhya Pradesh notification exempts specified intra State services from state GST above listed rates, subject to conditions.
Exempts intra State supplies of specified services from state GST to the extent tax exceeds the rate specified in the Table, subject to conditions set out for each entry; defines key terms and exclusions that delimit the scope of the exemptions, with the notification effective 1 July 2017.

Exemption for intra state supplies from unregistered suppliers limited by daily aggregate threshold under state GST law.
Exemption is provided for intra State supplies of goods or services or both received by a registered person from any supplier who is not registered, relieving such registered recipients from the whole of the State tax leviable under the Madhya Pradesh Goods and Services Tax Act, 2017, subject to the proviso that the exemption does not apply where the aggregate value of such supplies received by a registered person from unregistered suppliers exceeds a specified daily aggregate threshold; the notification is effective from 1st July 2017.

Madhya Pradesh GST amendments: new valuation hierarchy, e-verification, deemed registration and detailed input tax credit procedures.
The Madhya Pradesh GST (Amendment) Rules, 2017 (effective 1 July 2017) revise verification and registration procedures (including acceptance via electronic verification code and deemed registration after 15 days), insert Chapter IV on hierarchical methods for determining value of supply (open market value, money consideration equivalents, like-kind value, cost-based and residual methods), and expand Chapter V and related rules governing documentary conditions for claiming input tax credit, reversals for non-payment, special rules for financial institutions and Input Service Distributors, and procedures for invoices, returns, refunds, audits and appeals using prescribed electronic forms.

GST exemption for CSD and Unit Run Canteen supplies removes state tax on specified supply relationships.
Exempts from the whole of the state tax levy supplies within the CSD and Unit Run Canteen framework: CSD to Unit Run Canteens; CSD to authorized customers; and Unit Run Canteens to authorized customers, across all tariff classifications referenced to the First Schedule of the Customs Tariff Act, 1975, with applicable Section, Chapter and General Explanatory Notes governing interpretation.

Tax refund entitlement for Canteen Stores Department: partial state tax refund on inward supplies for canteen resupply.
Specifies that the Canteen Stores Department is entitled to claim a refund of fifty per cent of the applicable State tax paid on all inward supplies of goods received by it for subsequent supply to the Unit Run Canteens of the CSD or to the authorized customers of the CSD, under section 55 of the State Goods and Services Tax Act, 2017, effective from 1 July 2017.

Reverse charge on intra-state supplies: recipients must pay state tax for specified agricultural goods, silk yarn and lottery distributions.
The notification specifies that state tax shall be paid on reverse charge by the recipient for certain intra State supplies: cashew nuts not shelled or peeled, bidi wrapper leaves (tendu) and tobacco leaves supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons supplied by the manufacturer to any registered person; and supply of lottery by State Government, Union Territory or local authority to a lottery distributor or selling agent. It further directs that tariff references follow the First Schedule to the Customs Tariff Act, 1975, and its interpretative rules.

Goods listed under MP GST will not get refunds of unutilised input tax credit where input tax exceeds output tax.
The State 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 is higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies), identifying goods by tariff item, heading, sub heading or Chapter and applying the interpretation rules of the First Schedule to the Customs Tariff Act, 1975; effective 1 July 2017.