Integrated tax exemption extended to customs tariff on specified goods, applying from the notified commencement date.
The notification amends the opening paragraph of the exemption notification to substitute wording so that goods specified in the First Schedule are exempted and the exemption expressly extends to the integrated tax leviable under the Customs Tariff Act provision referenced in the amendment; the Central Government issues the change under its statutory power and makes it effective from the notified commencement date.

Integrated tax coverage expanded in customs exemption notification, extending exemption to integrated tax under Customs Tariff Act.
Amendment substitutes the opening paragraph of the customs exemption notification to state that the exemption applies to goods specified in the First Schedule and to the whole of integrated tax leviable under the Customs Tariff Act, thereby extending the exemption's coverage; the amendment is made under powers conferred by the Customs Act and comes into force from the stated commencement date.

Tax refund entitlement for Canteen Stores Department permits partial recovery of state tax on inward supplies for onward supply.
The State specifies the Canteen Stores Department as eligible to claim a refund of fifty per cent of the applicable state tax paid on all inward supplies received for the purpose of subsequent supply to Unit Run Canteens or to the authorized customers of the CSD, effective from 1 July 2017.

Customs duty definition expanded and exemptions for imported inputs limited where finished goods/services supplied in DTA without duty payment.
The amendment expands the additional duty reference to sub-sections (1), (3) and (5) of section 3, requires adherence to rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 for concessional imports, and restricts exemption for inputs used to manufacture finished goods or services cleared to the Domestic Tariff Area unless applicable GST is paid or goods remain in stock at exit; specified warehouse, authorised manufacturing-in-warehouse and duty-free organisation transfers remain exceptions. It also defines "duty" to include First Schedule customs duties and specified additional duties or excise duty.

Customs Tariff amendment: substitution and addition of tariff subheadings and parts exemptions, altering exemption schedule.
Amends Notification No. 24/2005-Customs by substituting serial number 2 with detailed 8443 subheadings exempting all goods under those entries; substituting serial number 4 with a revised 8443 99 entry defining exemptible parts and accessories while excluding certain ink items; substituting serial number 13 with a series of 8517 subheadings exempting all goods under those entries; and omitting serial number 40 from the Table, with the amendment taking effect from the commencement date specified herein.

Basic customs duty concessions for electronic goods cover mobile phone parts, charger components, batteries, and telecom equipment.
Basic customs duty is exempted, to the extent the duty exceeds the standard rate specified in the notification, on specified electronic goods imported into India, subject to the conditions in the annexure and the concessional-rate procedure under the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. The notification sets out a detailed tariff schedule covering cellular mobile phone components, related inputs and sub-parts, charger and adapter parts, batteries and battery cells, audio components, wearable and network equipment, and other electronic assemblies, with many entries attracting nil duty or reduced standard rates depending on end-use in manufacture.

Increase of Basic Customs Duty on specified machinery and electrical goods; tariff entries amended under section eight A, effective immediately.
Amendment under sub section (1) of section 8A of the Customs Tariff Act, 1975, substituting the Basic Customs Duty entry in column (4) to "10%" for specified tariff items in Chapter 84 (8443 32 90; 8443 99 51; 8443 99 52; 8443 99 53) and Chapter 85 (8517 12 10; 8517 12 90; 8517 61 00; 8517 70 90), with effect from the first day of July, 2017.

Exemption of education cess on imports: goods in the Customs Tariff schedule relieved from secondary and higher education cess.
The Central Government exempts goods in the First Schedule to the Customs Tariff Act, when imported, from the whole of the Secondary and Higher Education Cess leviable under the Customs Tariff Act read with relevant provisions of the Finance Act; the exemption operates from the notified commencement date.

Education Cess exemption on imports removes the education cess levy for goods classified in the tariff schedule.
All goods falling within the First Schedule to the Customs Tariff Act are exempted from the whole of the Education Cess leviable on import, as provided under the Customs Tariff Act read with the Finance Act levy provisions. The exemption is effected by notification issued under the powers of the Customs Act and Finance Act and is stated to take effect from the commencement date specified in the notification.

Transport of goods documentation under GST requires invoices, delivery challans and goods receipt to accompany consignments in transit.
Transport of goods under the Uttarakhand GST framework requires specified documentation to accompany consignments in movement or in transit storage. A registered supplier must provide the relevant tax invoice, bill of supply, delivery challan, or other prescribed document, while a registered recipient receiving goods from an unregistered person must issue the prescribed invoice or document. The conveyance in charge must carry the prescribed documents, including bilty or goods receipt and any additional notified document.

Haryana GST rules amend valuation, input tax credit, invoicing and electronic return and refund procedures.
The Haryana GST (Second Amendment) Rules, 2017 establish hierarchical valuation rules prioritising open market value, prescribe alternative cost and residual methods, and provide special valuation measures for currency exchange, travel agents, life insurance and second hand dealers. They set documentary and electronic requirements for claiming and distributing input tax credit, detail attribution and reversal formulas for partial business or exempt use (including a five year treatment for capital goods), and mandate standardised invoicing, recordkeeping, returns (GSTR forms), refund procedures, audits, advance rulings and transitional ITC filings.

Additional Customs Duty on specified petroleum and gas imports creates a new ad valorem customs liability on importation.
Notification imposes an Additional Duty of Customs at the rate of four per cent ad valorem on specified imported petroleum and gas products-petroleum crude, motor spirit (petrol), high speed diesel, aviation turbine fuel and liquefied natural gas/natural gas-under section 3(5) of the Customs Tariff Act, 1975, superseding an earlier notification and effective from the first day of July, 2017.

Electronic commerce operator liability: tax on intra State taxi and accommodation services must be paid by the operator.
Notification requires the electronic commerce operator to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services supplied through the operator, except where the supplier is separately liable for registration; it defines "radio taxi" and adopts Vehicular definitions from the Motor Vehicles Act.

Customs exemption for liquefied natural gas allows reduced duty for imports used in SEZs and power generation, subject to conditions.
Exempts specified LNG and NG imports under tariff items 2711 11 00 and 2711 21 00 from customs duty and specified additional duty in excess of notified standard rates for several import purposes, including consumption in an SEZ plant, remnant clearance into the Domestic Tariff Area after SEZ operations, and supply for electricity generation by generating companies, while excluding captive use. Exemptions are subject to Annexure conditions requiring bill of entry declarations, authority certificates validating consumption or export, security by bank guarantee where applicable, post import certification of use for power generation, and undertakings to pay differential duty with interest on default.

Diplomatic and international organisations tax refund entitlement clarified with conditions of reciprocity, certification, undertakings and use restrictions.
United Nations and specified international organisations, and foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers, are eligible to claim refund of State tax on notified supplies of goods or services subject to certification that supplies are for official use (for organisations), reciprocity certification by the Protocol Division, undertakings for services used for official or authorised personal purposes, certificates for goods confirming mission use and restrictions on disposal with repayment obligations on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.

Additional duty exemption for certain petroleum products and CNG removes excess customs levy beyond standard rate.
Exemption from additional customs duty is granted for specified imported hydrocarbon fuels by exempting the levy in excess of a prescribed standard rate. The Table identifies petroleum crude, petrol, diesel, petroleum gases and fuels, and compressed natural gas for transport as covered goods with a Nil standard rate, applying on importation and superseding an earlier notification.

Input tax credit refund prohibition for specified services: refund of unutilised ITC disallowed under the Act.
No refund of unutilised input tax credit is notified for supplies of services under sub item (b) of item 5 of Schedule II of the Haryana Goods and Services Tax Act, 2017, thereby precluding refund claims in respect of unutilised ITC for that category of services; the notification takes effect from the date specified in the instrument and requires taxpayers to account for this refund restriction when seeking recovery of accumulated credits.

Customs duty exemptions: specified imports exempted from duty and IGST beyond prescribed standard rates, subject to Annexure conditions.
Notification No. 50/2017 exempts imported goods listed in the Table from so much of customs duty and IGST as exceeds amounts calculated at the standard rate and the specified IGST rate respectively, subject to the Annexure conditions and any List specific provisions. The Table identifies tariff items, descriptions, standard ad valorem or specific rates, IGST columns and condition numbers. The Annexure prescribes eligibility, documentary, end use and disposal conditions. The notification records amendments, temporal provisos and was superseded by Notification No. 45/2025 with effect from 1st November, 2025.

No refund of unutilized input tax credit: specified goods excluded where input tax rate exceeds output tax.
The notification disallows refund of unutilized input tax credit for specified goods where input tax rates exceed output tax rates (other than nil-rated or fully exempt supplies). It enumerates by Customs Tariff headings categories including woven and knitted textile fabrics and specified railway locomotives, coaches, wagons, parts, and track fixtures; and directs that First Schedule interpretation rules of the Customs Tariff Act, 1975 apply. The provision is effective from 1 July 2017.

Services by Panchayats excluded from supply classification, removing GST treatment for certain Panchayat functions.
The notification excludes from supply classification services by way of any activity in relation to a function entrusted to a Panchayat, where such activities are undertaken by the Central Government, State Government or any local authority acting as a public authority.