Corrigendum to Union Territory Tax notification corrects reference to scheme of classification of services in the text.
Corrigendum amends the English text of Notification No. 11/2017 Union Territory Tax (Rate) by replacing the phrase "scheme of classification of services" with a specific reference to the scheme annexed to Notification No. 11/2017 Central Tax (Rate), published as G.S.R. 690(E) dated 28th June, 2017, thereby clarifying the intended classification cross reference in the Gazette publication.

Deemed value for IGST on vessel imports where taxable value is unavailable; CIF-based percentage prescribed for valuation.
Where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India is not available with the person liable for paying integrated tax, the same shall be deemed to be 10 % of the CIF value (sum of cost, insurance and freight) of imported goods.

Territorial jurisdiction aligned with existing VAT Act provisions, applying from the appointed day under SGST framework.
The Chief Commissioner orders that the territorial jurisdiction for all officers under the SGST Act shall be the same as under the existing Value Added Tax Act, effective from the appointed day, thereby preserving jurisdictional continuity for transition to the SGST regime.

HSN code reporting requirement: turnover-based digit disclosure on tax invoices mandated to ensure GST invoice compliance.
Registered persons must state the number of HSN code digits on tax invoices according to turnover bands: nil for turnover up to one crore fifty lakhs; two digits for turnover above that up to five crores; and four digits for turnover above five crores. This requirement implements the first proviso to rule 46 of the Andhra Pradesh GST Rules, 2017, and takes effect from 1 July 2017.

Andhra Pradesh GST designates proper officers for registration, assessment, refunds, audits, inspections and enforcement functions.
The Chief Commissioner, under the Andhra Pradesh GST Act, 2017, designates specific officer ranks as Proper Officers for statutory functions listed in an appended schedule. Designations cover registration (including amendment, cancellation and revocation), assessments (including provisional, summary and of non filers), audits, refund processing and withholding, determination of tax on unaccounted supplies, inspection, search and seizure, detention and recovery, and enforcement actions; many powers may be exercised by officers having jurisdiction or by officers authorised in the State Enforcement Wing.

HSN code disclosure requirement: invoice HSN digit detail varies by prior year turnover tiers, imposing graduated compliance.
Registered persons must specify Harmonised System of Nomenclature digits on tax invoices according to prior-year turnover bands: none for the lowest band, two digits for the mid band, and four digits for the highest band. The obligation attaches to the issuer of the tax invoice and becomes a compliance condition tied to specified turnover tiers, effective from the stated commencement date.

Electronic verification modes: Aadhaar and portal-generated EVCs required, with verification to follow within two days.
The notification specifies three permissible electronic verification mechanisms-Aadhaar-based EVC, EVC via net banking login on the common portal, and EVC generated on the common portal-and requires that verification by any of these modes be completed within two days of furnishing the documents; the notification is effective from 22 June 2017.

Exemption for intra State supplies to a TDS deductor removes central tax liability where supplier is unregistered.
Exemption is granted for intra State supplies of goods or services received by a deductor under section 51 from an unregistered supplier, exempting the whole of the central tax leviable under section 9(4), provided the deductor is not liable to be registered except under the specified sub clause of the registration provisions.

Effective date of SGST provisions set; specified sections commence with proviso exclusions noted.
The State Government appoints 1 July 2017 as the date on which specified ranges of sections of the Sikkim Goods and Services Tax Act, 2017 shall come into force, while expressly excluding the provisos to sub section (9) of the provisions corresponding to sections 42 and 43; the appointment is made under the Act's enabling commencement power by statutory notification dated 30 June 2017.

Reverse charge exemption for small daily aggregate intra state supplies relieves registered recipients from state GST liability.
Exemption is granted from state GST reverse charge on intra State supplies received by a registered person from unregistered suppliers, so the recipient is not liable to pay state tax under sub section (4) of section 9, provided the aggregate value of such supplies received from unregistered supplier(s) in a single day does not exceed the prescribed daily threshold; the exemption is made under sub section (1) of section 11 of the State GST Act and becomes effective from the notification's commencement date.

Composition scheme: eligible small taxpayers may opt to pay fixed rates in lieu of state tax, with specified exclusions.
Prescribes conditions for the composition levy under section 10(1) of the Sikkim GST Act: eligible taxpayers with aggregate turnover below the specified threshold may opt to pay fixed percentages of turnover as state tax-one per cent for manufacturers, two and a half per cent for specified supplies under Schedule II, and half per cent for other suppliers. A lower turnover threshold applies for persons registered in certain Special Category States and Himachal Pradesh. Manufacturers of specified goods (ice cream, pan masala, and all goods under Chapter 24) are excluded. Interpretation of tariff references follows the First Schedule to the Customs Tariff Act, 1975.

GST exemption for supplies involving CSD and Unit Run Canteens enables zero state tax treatment for specified inter-supply transactions.
The notification exempts from the whole of state tax 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; tariff classifications and interpretative rules of the First Schedule to the Customs Tariff Act apply to this exemption, effective from the commencement date specified in the notification.

Electronic verification replaces digital signatures and enables deemed registration when certificate not issued on the portal.
The amendments broaden acceptable authentication by replacing "digitally signed" with "duly signed or verified through electronic verification code" and permitting e-signature or other notified verification modes; they provide that where a registration certificate is not made available on the common portal within fifteen days after required information is furnished and no notice is issued, the registration shall be deemed to have been granted and the certificate furnished on the portal with accepted electronic authentication; they also extend the period in Form GST REG-12 from thirty to ninety days and amend various form entries and cross-references.

Exemption notification compliance: bonds, recordkeeping and re export rules govern concessional imports and duty recovery obligations.
These rules require importers seeking exemption under an exemption notification conditioned on use in manufacture or output service to notify the jurisdictional Customs officer, submit information at port and premises, furnish a continuity bond guaranteeing payment of the duty difference with interest, maintain bill of entry wise accounts, file quarterly returns, and permit re export or clearance of unutilised or defective goods within six months; failure to comply enables invocation of the bond and recovery of duty difference with interest.

Courier electronic declarations now incorporate GSTIN, revised import valuation, duty disclosures, and export supply particulars for processing.
The amendments introduce GSTIN into the courier electronic declaration framework and replace Forms C, D, E and H. The revised forms prescribe electronic data requirements for courier imports of gifts, samples, low-value dutiable shipments and other dutiable goods, including classification, valuation, exemption, duty, IGST and GST compensation cess information. They also provide declarations for home consumption, warehousing and ex-bond clearance, requiring accurate disclosure and notification of subsequently discovered contrary information. The revised courier export shipping bill requires GST invoice and export-supply particulars, including whether supply is on payment of IGST or against bond or undertaking.

GST-integrated courier clearance forms require identification, tax disclosures, valuation particulars, and declarations for compliant import and export processing.
Revised courier import and export forms incorporate GSTIN, GST invoice details, IGST payment or exemption particulars, GST Compensation Cess information and total duty or tax disclosures. Import declarations require authorised couriers to confirm consignee authority, accuracy and supporting records, and to disclose subsequently received contrary valuation, quantity or description information. Export forms require disclosures on payment of IGST or export under bond or undertaking, while retaining declarations on authorisation, accuracy and supporting documents.

Bill of Entry forms substituted to require expanded importer, valuation, origin and declaration fields for import clearance.
The notification amends the Bill of Entry (Forms) Regulations, 1976 by substituting Forms I-III, effective on Gazette publication, prescribing revised bill of entry formats with detailed fields for importer/agent identity, shipment and tariff particulars, assessable value, itemised duties (basic duty, additional duties, IGST, compensation cess), exemptions, and administrative metadata; and requires declaratory attestations on invoice conformity, undisclosed documents, post import price adjustments, Special Valuation Branch status, related party disclosures and preferential origin claims.

Designation of new customs points permits unloading of imports and loading of exports at specified villages.
The notification inserts Village Bhambholi, Taluka Khed, District Pune and Valayankulam Village, Madurai into the list of authorised Inland Container Depots/Land Customs Stations/Ports, specifying their authorised function as unloading of imported goods and loading of export goods under the Central Board of Excise and Customs' amendment powers.

Customs amendment substitutes a table entry in an earlier notification under the Customs Act, updating the reference citation.
Amendment substitutes the entry in the Table to Notification No. 93/2016 Customs (N.T.) by replacing, against serial number 3 in column 3, the existing entry with the reference "C.No.VIII/CCP/ICD/ENQ/HCL/112/09/Pt.XII" dated 04.01.2011, enacted under powers of the Customs Act and issued as Notification No. 63/2017 Customs (N.T.).

Fixation of tariff values for imports establishes prescribed valuation for edible oils, metals, and agricultural commodities.
Amendment to Notification No. 36/2001-Customs (N.T.), under sub-section (2) of section 14 of the Customs Act, substitutes TABLE-1, TABLE-2 and TABLE-3 to prescribe tariff values in US dollars per metric tonne (and specified units) for listed imports including edible oils, brass scrap, poppy seeds, areca nut, and gold and silver where certain notification benefits are availed.