Customs duty exemption on Fourth Schedule goods: refund if importer pays duties, invoices deny credit, files refund claim.
Exempts the additional customs duty on Fourth Schedule goods imported for subsequent sale subject to conditions: importer pays all duties at import, issues invoices stating no credit of the additional duty is admissible, files a refund claim with the jurisdictional customs officer, pays applicable sales tax or VAT on sale, and furnishes documents evidencing payment of the additional duty, invoices of sale, and proof of payment of sales tax or VAT; the customs officer shall sanction refund if satisfied these conditions are fulfilled.

Reverse charge on specified service categories requires the recipient to pay State GST under the notified mechanism.
Notification prescribes categories of services on which the reverse charge mechanism applies under the Haryana Goods and Services Tax Act, 2017, effective 1 July 2017, requiring recipients listed in the Table to pay the whole of State tax. The Table correlates nine service categories with specified supplier classes and recipient classes, including GTAs for road transport to specified bodies, legal representation to business entities, arbitral tribunal services, sponsorships, specified government supplies to business entities (with exclusions), director's services to companies, insurance and recovery agent services to insurers and financial institutions, and copyright transfers to publishers and producers. Clarifying explanations address freight payers as recipients and cross-references to corporate and GST definitions.

Customs duty exemption for re-imported aircraft catering and cabin equipment by Indian Airlines, subject to segregation and record conditions.
Full exemption from customs duty and integrated tax on re-importation of catering cabin equipment and food and drink by Indian Airlines Corporation is allowed provided the goods were not taken aboard at any foreign port or place and the Corporation executes an undertaking with the Chief Customs Officer to abide by conditions for segregating such goods from goods uplifted abroad, paying duty on the latter, and maintaining and allowing scrutiny of related records.

GST service exemptions: Haryana prescribes nil state tax for specified intra State services subject to stated conditions.
The notification exempts specified intra State supplies of services from State GST by listing service categories in a Table and prescribing nil tax rates and corresponding conditions for each entry. The Table covers a wide range of services-governmental and public interest services, charitable activities, transport and goods movement, residential renting and low tariff lodging, education and health services, agricultural and allied services, financial and insurance schemes, incubation and skill development activities-together with detailed definitions and provisos limiting applicability. The exemption scheme takes effect from 1 July 2017.

Re-import exemption: duty relief available up to prior drawback or rebate, subject to documentary and procedural conditions.
Re-import exemption allows relief from customs and specified additional duties for Fourth Schedule goods re-imported to the extent of drawback, rebate, remission or duty not paid at export, subject to documentary proof of amounts allowed at export, intimation to customs and licensing authorities with dated acknowledgement, possible transit bond and cancellation upon production of customs receipt certificate; eligibility requires the goods be the same (not reprocessed abroad) and observes statutory time limits and specified exclusions.

State tax rates for services under HGST Act impose differential rates and input tax credit restrictions for specified service categories.
State tax rates for intra State supply of services under the Haryana Goods and Services Tax Act, 2017 are notified with a classified tariff and conditions effective 1 July 2017. The notification maps services to headings with prescribed rates and specific conditions, including valuation rules for construction involving land and restrictions on utilization or reversal of input tax credit for selected services. Ancillary definitions, interpretative rules and lottery valuation methodology are included; the Annexure sets out the detailed Scheme of Classification of Services and service codes.

Re-import duty exemption: specified formerly exported goods exempted from duties and taxes above prescribed thresholds on re-entry.
The Notification exempts specified goods re-imported into India, previously exported under drawback, rebate, bond or export incentive schemes, from customs duty and specified indirect taxes only to the extent these amounts exceed the limits in the Table; it sets valuation rules for repaired or treated goods, prescribes procedural requirements (intimation to Customs and licensing authorities, transit bond and certificate of receipt), time-limits for re-import by scheme, and exclusions for certain export categories and goods altered by remanufacture or recasting abroad.

Interest Rate Fixation under GST Act establishes differential annual interest rates for specific sections and effective date specified.
The notification fixes annual interest rates under specified provisions of the Haryana Goods and Services Tax Act, 2017, assigning distinct rates for interest on tax defaults and delayed payments, interest applicable to refund adjustments, and an elevated rate under the proviso for certain delayed payment situations; it states that these rates apply from the commencement date set out in the notification and were issued by the State government on the Council's recommendation.

Re-import exemption for exported goods sets residual duty rules, conditions, exclusions, and special treatment for repairs and aircraft items.
Exemption is granted for re-imported goods earlier exported under drawback, rebate, bond, duty exemption schemes, RoDTEP or RoSCTL, subject to payment only of the residual customs duty, integrated tax and compensation cess specified in the table. The notification also prescribes special valuation rules for goods re-imported after repairs or treatment abroad, grants nil duty for certain aircraft parts, and sets conditions on re-import periods, intimation, bond execution, and exclusions for specified exported goods.

HGST exemption for secondhand goods: dealers under margin scheme exempt from State tax on acquisitions from unregistered suppliers.
Exemption of intra State acquisitions of second hand goods from State tax is granted where a registered dealer dealing in buying and selling of second hand goods elects to pay tax on the value of outward supplies under the margin scheme. The exemption applies to purchases received from suppliers who are not registered, removing State tax liability on those inward supplies when the registered dealer determines tax under the margin/second hand valuation mechanism.

Customs exemption amendments remove additional duty references and redefine exemption scope under the Customs Tariff Act.
Notification No. 44/2017 amends specified miscellaneous customs exemption notifications by substituting in Notification No. 174/1966 wording to exempt from the whole of the duty of customs as specified in the First Schedule to the Customs Tariff Act and from the whole of the integrated tax leviable under that Act, and by omitting references to exemption from the whole of the additional duty of customs or additional duty leviable under the Customs Tariff Act in the other listed notifications; effective 1 July 2017.

TDS deductor exemption: unregistered suppliers' intra State supplies relieved from state tax where deductor meets registration exception.
Exempts intra State supplies received by a TDS deductor from any unregistered supplier from the whole of the State tax leviable, subject to the condition that the deductor is not otherwise liable to be registered except under the limited registration category tied to the tax deduction at source regime.

Integrated tax substitution replaces prior additional duty references in customs exemption notifications, updating terminology and certain omissions.
This notification amends multiple Customs exemption notifications by substituting references to the earlier "additional duty leviable under section 3" with references to the "integrated tax leviable under sub section (7) of section 3", and in specified cases also to the goods and services compensation cess, while omitting or deleting designated table entries and updating administrative terminology; the amendments take effect from the first day of July, 2017.

GST exemption from reverse charge for supplies from unregistered suppliers where daily aggregate value does not exceed threshold.
Exempts intra State supplies of goods or services received by a registered person from unregistered suppliers from State GST liability under the reverse charge provision, subject to a proviso disallowing the exemption where the aggregate value of such supplies received in a day from unregistered suppliers exceeds the specified daily limit; effective from the stated commencement date.

Integrated Goods and Services Tax substituted for sales tax/VAT in customs notifications, with transitional acceptance of prior VAT documents.
The notification updates three customs exemption notifications to replace references to sales tax/VAT and additional duty with GST-era terms: substituting integrated, central, state and union territory Goods and Services Tax terminology for sales tax/VAT in notification 102/2007 and adding a proviso accepting VAT documents for goods sold prior to 1 July 2017; amending notification 4/99 to refer to additional duty, integrated tax and compensation cess; and amending notification 172/1994 to refer to integrated tax. The changes take effect from 1 July 2017.

Exemption from State tax for supplies by CSD and unit run canteens to authorised customers under GST notification.
Exempts from State tax the supply of goods by the CSD to Unit Run Canteens, by the CSD to authorised customers, and by Unit Run Canteens to authorised customers, across any tariff item, heading, sub heading or chapter. The exemption is made under section 11(1) of the Haryana GST Act and applies to State tax under section 9. The notification adopts the First Schedule to the Customs Tariff Act, 1975 for tariff definitions and directs that its interpretation rules, including Section and Chapter Notes and General Explanatory Notes, apply.

Exemption for sports trophies and medals on import with retention, documentation, and non disposal undertakings enforced.
Exemption from customs duty and integrated tax applies to challenge cups, trophies, medals and prizes imported into India when awarded to Indian teams or imported by recognised sports bodies, subject to conditions including customs officer satisfaction that items are not articles of general utility, provision of specified documentation and undertakings regarding retention, non-disposal and re-export where applicable, and, for prizes, production of a Department of Youth Affairs and Sports certificate and a five year non disposal undertaking.

Refund entitlement for CSD: partial state tax refund on inward supplies used for onward supply to unit canteens.
The Canteen Stores Department (CSD) is specified as entitled to a refund of fifty percent of the applicable State tax paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to authorized customers of the CSD; the specification takes effect from the stated commencement date.

Customs duty exemption for specified imports from Bhutan, Bangladesh and designated China land routes removes basic duty and cesses.
The Central Government exempts goods specified in the Table, falling within the First Schedule of the Customs Tariff Act, from the whole of basic customs duty and from specified cesses when imported into India from listed neighbouring origins and via designated land routes, including imports from Bhutan, specified imports from Bangladesh, and defined commodities from China transported through named border routes; the exemption is effective from 1 July 2017 with a subsequent insertion by a 2022 notification.

Reverse charge on specified supplies: recipient liable to pay state tax for certain agricultural and designated goods.
Reverse charge under section 9(3) specifies that state tax on listed intra state supplies shall be paid by the recipient: cashew nuts, bidi wrapper leaves (tendu) and tobacco leaves when supplied by an agriculturist; silk yarn when manufactured from raw silk or silkworm cocoons by the manufacturer; and supply of lottery by government entities to a lottery distributor or selling agent, with interpretation guided by the First Schedule to the Customs Tariff Act, 1975 and related notes.