Intra-State supplies of specified goods exempted from state GST, effective 1 July 2017 by notification.
Exempts intra-State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9 of the Goods and Services Tax Act, 2017, identifying exempt items by tariff item, sub heading, heading or Chapter; includes definitions of unit container and registered brand name, adopts Customs Tariff First Schedule terminology and interpretation rules, and makes the exemption effective from 1 July 2017.

State tax exemption for specified intra State goods where tax is capped at a prescribed rate and conditional.
Exemption of state tax is provided for specified intra State supplies of goods listed by tariff classification, where the State Government, on the Council's recommendation, exempts the portion of state tax exceeding an amount calculated at a prescribed rate. The relief applies only to goods matching the table entries and is subject to the conditions and annexed lists specified in the notification.

Reverse charge supplies exempt from compulsory GST registration where supplier makes only such recipient liable supplies under state law.
Persons engaged exclusively in making supplies of taxable goods or services the tax on which is liable to be paid by the recipient under the reverse charge mechanism are exempted from obtaining registration under the Madhya Pradesh Goods and Services Tax Act.

Refund prohibition for unutilized input tax credit on specified services under State GST; notification precludes refunds for those supplies.
No refund of unutilized input tax credit is notified for services specified in sub item (b) of item 5 of Schedule II of the State GST Act; the State government, under section 54(3) and on the GST Council's recommendation, excludes such supplies from the refund mechanism, with the notification taking effect from the first day of the notified month.

Input tax credit availability where employer legally obliged to provide rent-a-cab, life or health insurance.
Input tax credit for rent-a-cab services, life insurance and health insurance is available only where provision of those services is obligatory for an employer to provide to its employees under any law in force, thereby limiting credit eligibility to statutorily mandated employer benefits.

Panchayat functions exclusion under Article 243G: activities by public authorities removed from GST supply classification.
Services provided by a public authority in relation to functions entrusted to a Panchayat under Article 243G of the Constitution are excluded from GST and shall be treated neither as a supply of goods nor as a supply of services, as notified by the State Government on the GST Council's recommendation.

Interest rate fixation under GST Act: prescribed rates for defaults, delayed refunds and recovery now specified.
Prescribes annual interest rates under the Madhya Pradesh Goods and Services Tax Act, 2017: a rate for sub-section (1) of section 50, a higher rate for sub-section (3) of section 50, specified rates for sub-section (12) of section 54 and for section 56, and a distinct rate for the proviso to section 56; the notification is effective from 1 July 2017.

Commencement of GST provisions: 1 July appointed as effective date for listed sections under section 1 authority.
The State Government, under sub section (3) of section 1, appoints the 1st day of July, 2017 as the date on which the specified provisions of the Goods and Services Tax Act shall come into force, by formal notification listing the sectional ranges to be activated.

Composition levy ineligibility for manufacturers of specified ice cream, pan masala and tobacco products, effective from July.
Registered persons who manufacture specified goods are not eligible to opt for the composition levy under section 10(1) of the Madhya Pradesh GST Act; the exclusion covers ice cream and other edible ice (tariff item 2105 00 00), pan masala (tariff item 2106 90 20), and all goods under Chapter 24 (tobacco and manufactured tobacco substitutes). Tariff terms are to be interpreted with reference to the First Schedule to the Customs Act, 1975 and its notes. The notification is effective from 1st July 2017.

Composition option for small taxpayers allows opting to pay a prescribed substitute state tax under MP GST.
Registered persons with aggregate turnover in the preceding financial year not exceeding seventy five lakh rupees may opt to pay, in lieu of the State tax payable, an amount calculated at the prescribed rate under the proviso to sub-section (1) of section 10 of the Madhya Pradesh Goods and Services Tax Act, 2017; the notification prescribing this option is deemed to have come into force from 27th June, 2017.

Commencement of GST provisions: specified sections of the Delhi Act are appointed to come into force, defining implementation scope.
The Lt. Governor appoints 1st July 2017 as the date on which a specified list of sections of the Delhi Goods and Services Tax Act, 2017 shall come into force, while excluding the provisos to sub section (9) of two specified sections; the appointment is effected by an administrative notification of the Finance (Revenue I) Department.

Composition levy threshold prescribed with sectoral rates; manufacturers of specified food and tobacco products excluded from eligibility.
Prescribes the composition levy under the Rajasthan Goods and Services Tax Act, 2017 allowing eligible registered persons below the notified aggregate turnover threshold to pay a prescribed percentage of turnover in the State in lieu of State tax, with distinct rates for manufacturers, certain suppliers, and other suppliers; specifies ineligible manufacturers by tariff description (including ice cream, pan masala, and tobacco products) and applies the First Schedule interpretation rules of the Customs Tariff Act for tariff references.

GST exemption for supplies by CSD and Unit Run Canteens to authorized customers removes state tax liability on those supplies.
The State exempts from the whole of the tax leviable under section 9 of the Rajasthan Goods and Services Tax Act, 2017 the supply of goods by the CSD to Unit Run Canteens, the supply of goods by the CSD to authorized customers, and the supply of goods by Unit Run Canteens to authorized customers, with tariff references to the First Schedule of the Customs Tariff Act, 1975; the exemption is effective from 1 July 2017.

Rajasthan GST rules amend valuation, input tax credit, invoicing, returns, refunds, assessments and transitional ITC procedures.
Amendment inserts Chapters IV-XVI to prescribe valuation rules prioritising open market value, comparable supplies, cost plus and residual methods; detailed input tax credit entitlement, reversal, attribution and annual reconciliation rules including special provisions for financial institutions, capital goods depreciation of credit and transfers on business reorganisation; comprehensive invoicing, records, electronic ledgers, returns matching, refund procedures and formulas, assessment and audit processes, advance rulings and appeals, transitional ITC declarations and the Anti Profiteering Authority framework.

Appointment of GST officers under the Delhi GST Act enables specified tax officers to perform statutory and concurrent functions.
Appointment of specified categories of officers under section 3 read with sub section (1) of section 4 of the Delhi Goods and Services Tax Act, 2017 is effected, listing Commissioner of State Tax, Special Commissioners, Additional Commissioners, Joint Commissioners, Assistant Commissioners, Goods and Services Tax Officer, and Goods and Services Tax Inspector; officers appointed under section 66 of the DVAT Act, 2004 shall continue to perform statutory functions while that Act remains in force, and the newly appointed officers under the Delhi GST Act shall concurrently perform statutory and other functions under the DGST Act, effective from the stated commencement date.

VAT exemption added for New Development Bank by listing it as an international organisation, effective 22 March 2017.
The Sixth Schedule to the Delhi Value Added Tax Act, 2004 was amended to add the New Development Bank (NDB) to Part B, List of International Organisations, enabling VAT exemption or refund to the NDB on taxable goods in Delhi under the principle of reciprocity, effective from 22 March 2017.

Corrigendum to central tax rate notification updates tariff reference and omits specified descriptive phrases.
Corrigendum to the Central Tax (Rate) notification effects three textual amendments: replacement of "30" with "30 or any Chapter", omission of the words "other than those", and omission of the phrase "goggles and the like, corrective, protective or other" in specified lines of the published Gazette notification.

Inter-state designation corrected, replacing intra-state wording to clarify the scope of an Integrated GST rate notification.
Correction to the designation of supply in a central tax rate notification: the corrigendum substitutes inter-state for the originally published term "intra-state" in Notification No.4/2017-Integrated Tax (Rate), thereby altering the descriptive scope of the rate provision without changing the numerical rate itself.

UTGST Rate corrigendum updates notification wording to correct a chapter reference and omit specified phrases.
Corrigendum to the UTGST Rate notification issues three textual corrections to the Gazette publication: substituting a chapter reference in one line and omitting two specified phrases in two other lines, thereby rectifying drafting errors in the notification text without introducing new substantive tax provisions.

IGST corrigendum updates wording in rate notification, revising chapter reference and removing specified exclusions and item description.
Corrigendum to Notification No.1/2017 Integrated Tax (Rate) makes three textual corrections: replace "30" with "30 or any Chapter" to broaden a chapter reference; omit "other than those" to remove an exclusionary qualifier; and delete "goggles and the like, corrective, protective or other" to remove a listed item description in the IGST rate notification.