Reverse charge on intrastate supply: recipient liable to pay state tax for specified agricultural and certain manufactured goods.
Specifies that state tax on specified intra-state supplies shall be paid on reverse charge basis by the recipient under the Goa GST Act. The Table identifies goods, tariff classifications, supplier classes (agriculturist; silk yarn manufacturers; State/UT/local authority for lotteries) and recipients (any registered person; lottery distributor or selling agent). The notification applies interpretation rules of the Customs Tariff First Schedule and takes effect from the stated date.

Tax exemption for petroleum and CBM goods: reduced state tax applies subject to DGHC certification and compliance conditions.
Exempts intra-State supplies of goods listed in the annexure used in petroleum and coal bed methane operations from that portion of state tax in excess of a reduced rate, subject to conditions. Entitlement requires production, at the time of supply, of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons; sub-contractors must also produce an affidavit and an undertaking from the licensee or contractor. Transfers require DGHC authorisation and undertakings, and disposals may attract tax on a prescribed depreciated value.

GST exemption for intra State supplies of specified goods - whole state tax waived on listed agricultural, food and essential items.
The notification exempts the whole of the state tax under section 9 of the Goa GST Act on intra State supplies of goods listed in the appended Schedule by Chapter/Heading/Sub heading/Tariff item; key exclusions include goods put up in unit containers or bearing a registered brand name where so stated. Interpretive rules of the First Schedule to the Customs Tariff Act apply to tariff interpretation, and the notification includes provisos such as a conditional treatment for lottery supplies and definitions of "unit container" and "registered brand name".

Goa GST rates notified: 2.5%, 6%, 9%, 14%, 1.5% and 0.125% for specified goods; procedural rules set.
Notifies state tax rates for intra State supplies by reference to appended Schedules: 2.5% (Schedule I), 6% (Schedule II), 9% (Schedule III), 14% (Schedule IV), 1.5% (Schedule V) and 0.125% (Schedule VI); appoints 1st July as commencement for numerous GST Act provisions; fixes specified interest rates for recovery/refund provisions; and prescribes electronic verification modes and HSN digit requirements for tax invoices.

Concessional GST for petroleum and CBM supplies conditioned on DGH certification and compliance with transfer and disposal rules.
A concessional intra State tax regime reduces Haryana SGST to a concessional rate for listed goods supplied for petroleum and coal bed methane operations, contingent on supplies to eligible licensees, contractors or bona fide sub contractors and subject to production of a Directorate General of Hydro Carbons certificate at the time of outward supply. Sub contractor affidavits, principal undertakings, transfer certifications and compliance undertakings are required; disposal of exempt goods is subject to tax on depreciated value calculated by a prescribed straight line method.

Customs exemption for defence imports: specified goods relieved from customs and integrated tax when conditional documentary requirements met.
Exemption grants relief from the whole of customs duty and integrated tax on specified First Schedule goods imported for defence or related governmental purposes, subject to conditions specified in the Table. Conditions include direct import by the Ministry of Defence for medals; delivery limits for personal effects of service personnel; certification and non disposal for war grave maintenance gifts; bonded warehouse clearance procedures for Coast Guard stores; and certificates and undertakings for trial, demonstration or training imports. Certain detection and mine search equipment are excluded from the integrated tax exemption.

Exemption of intra State supplies: specified agricultural and everyday goods relieved from State GST under the notification.
The Governor, under sub section (1) of section 11 of the Haryana Goods and Services Tax Act, 2017, exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under section 9. The exemption applies only to goods falling under the specified Tariff item, Sub Heading, Heading or Chapter entries and their corresponding descriptions. The notification defines "unit container" and "registered brand name", directs application of the Customs Tariff Act interpretive rules for classification, and takes effect from 1st July 2017.

Customs duty exemption for Vice President imports permits tax free importation of specified personal and official household goods.
The Central Government exempts goods imported or purchased out of bond by the Vice President on appointment or during tenure from the whole of customs duty and from integrated tax and goods and services compensation cess, limited to goods specified in the Table and falling within any Chapter of the First Schedule to the Customs Tariff Act; exempt categories include personal use articles, household food and drink, furnishings for official residences, and motor cars for the Vice President's use.

State tax rates under GST notified by schedule for intra state supplies, linked to tariff classification and interpretative rules.
The notification prescribes state tax rates for intra State supplies by assigning goods to Schedules I-VI with corresponding rates; goods are identified by tariff item, sub heading, heading or chapter entries in the Schedules and taxed at the rate specified for that Schedule. The notification adopts the Customs Tariff First Schedule interpretation rules for construction of entries and defines key terms including "unit container" and "registered brand name." The rates apply from the notified commencement date.

Aviation turbine fuel exemption: duty waived on fuel in aircraft tanks subject to matching export-import quantities and conditions.
Exemption grants relief from customs duty and additional duty for Aviation Turbine Fuel in tanks of aircraft of an Indian airline or the Indian Air Force when imported, subject to (i) the arriving quantity equalling the quantity previously taken out on which duty was paid, (ii) parity of duty rates at departure and arrival, and (iii) absence of drawback or rebate at departure; the notification took effect from 1 July 2017 and includes a provision limiting its effect after a stated sunset date.

Composition scheme eligibility and prescribed tax rates clarified; turnover thresholds, excluded goods and effective commencement specified.
The notification prescribes composition levy conditions under section 10(1) of the Haryana GST Act, allowing eligible registered persons with limited aggregate turnover to opt to pay state tax at prescribed fixed rates by category (manufacturers; suppliers of certain listed supplies; other suppliers). It reduces the turnover eligibility threshold for specified States, excludes manufacturers of ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes from composition eligibility, adopts Customs Tariff interpretation rules, and commences from 1 July 2017.

Exemption for tags and labels imported for export packaging: duty waived subject to bond and proof of export.
The notification exempts from customs duty tags, labels and printed bags imported for fixing on export articles or for packaging those articles, provided the importer executes a bond to pay duty on goods not proved to have been used for those purposes and proves export within six months or any extended period permitted by the Assistant Commissioner of Customs or Deputy Commissioner of Customs.

GST rules amendment expands electronic verification methods and introduces deemed registration with updated form requirements.
Amendments revise verification and signature requirements in the Haryana GST Rules to substitute "digitally signed" and "signed" with duly signed or verified through electronic verification code, expand acceptable verification to include e-signature and Board-notified modes, insert a deemed registration provision where a registration certificate not issued on the common portal within fifteen days is deemed granted, and amend various forms and cross-references including CMP-04, CMP-07, REG-12 and REG-25.

Exemption for defence trophies allows duty-free import of challenge cups and trophies subject to certification and engraving requirements.
Exemption for challenge cups or trophies won by Defence units or members, re-imported trophies, and trophies sent by donors abroad: these are exempt from customs duty and integrated tax under the Customs Tariff Act, 1975, subject to certification by the commanding officer or higher military authority that they were presented to encourage military efficiency, and to the condition that trophies bear an inscription of the object presented before shipment (with a limited exception for foreign-donor competition entries).

Anti-dumping duty extension maintained pending final legal challenge; notification amended to keep duties in force on soda ash imports.
Exercising powers under subsections (1) and (5) of section 9A of the Customs Tariff Act read with rules 18 and 23 of the Anti-dumping Rules, the Central Government amended the original notification to provide that, subject to the final decision in the pending legal proceedings, the notification imposing anti-dumping duties on Soda Ash imports from the listed countries shall, unless earlier revoked, remain in force up to and inclusive of 2nd July, 2018.

Division of state for tax administration establishes range, district and circle hierarchy under commissioner supervision.
Notification divides the State into five ranges composed of listed districts for GST administration, vests superintendence of tax administration and collection in the Commissioner, and establishes a hierarchical structure with Joint Commissioners heading ranges, Deputy Commissioners heading districts, and Excise and Taxation Officers or Assistant Officers heading circles, with an operative commencement date.

Customs exemption for antique books and imported works of art, subject to museum use, undertaking and certification.
Exempts from customs duty works of art created abroad by Indian artists and books that are antiques over one hundred years old when imported, subject to conditions: the importer must be the purchasing museum or gallery, give an undertaking to use the goods for public exhibition and not sell them (with duty payable if breached), produce a government cultural certificate confirming public access and purpose-built premises, and register the antiquities with the national archaeological authority within ninety days of importation.

Adjudicating authority appointments designate officers to exercise GST adjudicative powers across specified jurisdictions.
Notification appoints specified departmental officers as adjudicating authority under the GST framework, allocating jurisdiction either statewide, by Range (districts falling in the Range), or by the district of posting; it further provides earlier commencement for registration and composition matters and a later commencement for all other purposes of the Act.

Re-import exemption for unclaimed postal articles: contents returned to post exempt from customs and integrated tax if no drawback obtained.
Contents of postal articles originally posted in India that remained in post office custody and are returned as unclaimed, refused or redirected are exempt from the whole of the customs duty specified in the First Schedule to the Customs Tariff Act and from the integrated tax leviable under the Act, provided no drawback of duty was obtained when the article was exported.

Appointment of proper officers under the HGST Act enabling designated officials to exercise jurisdictional powers statewide and by district.
The Governor appoints specified State tax officials as proper officer under the Haryana Goods and Services Tax Act, 2017, assigning jurisdictional scope-statewide, range-wise to districts in a Range, or to the district of posting-to designations including Additional Commissioner, Joint Commissioner, Deputy Commissioner, Excise and Taxation Officer and Assistant Excise and Taxation Officer; the notification also stages commencement for Registration and Composition separately from other purposes of the Act.