Customs exemption for imported audiovisual and gaming media limits assessable value to carrier medium cost plus freight and insurance.
Exempts imported motion pictures, music and gaming software on recorded carrier media from customs duty to the extent that assessable value is limited to the cost of the carrier medium plus freight and insurance for that medium; excludes pre-packaged retail imports and was made effective 1 July 2017, later superseded by a 2025 notification effective 1 November.

Exemption from intra State supplies for petroleum and CBM operations secured subject to documentary and compliance conditions.
Exemption applies to intra State supplies of listed goods used in petroleum and coal bed methane operations, limiting state tax to the amount calculated at the prescribed concessional rate and making the concessional treatment conditional on production of certificates from the Directorate General of Hydrocarbons, affidavits and undertakings by contractors/subcontractors, and compliance with transfer formalities and other specified conditions.

Goa GST rules amendment: valuation, input tax credit, invoicing, returns and refunds updated effective July 1, 2017.
The amendment prescribes a hierarchical value of supply regime prioritising open market value, then aggregation of monetary and equivalent non-monetary consideration, comparison with like-kind supplies, and fallback to cost-plus (110% of cost) or reasonable methods. It establishes specific valuation treatments for foreign exchange, travel agent commissions, life insurance, second hand goods, vouchers and pure agents. It also sets detailed input tax credit rules: documentary bases, invoice/return conditions, reversal for non payment within 180 days, attribution formulas for mixed use and capital goods (five year useful life with periodic reductions), ISD distribution mechanics, and annual finalisation and interest consequences.

Commencement of GST provisions: specified sections notified to come into force, enabling the operative statutory GST framework.
Under sub section (3) of Section 1 of the Goods and Services Tax Act, 2017, the Governor appoints 1 July 2017 as the date on which the listed provisions of the Act shall come into force, specifically sections 6-9, 11-21, 31-41, 42 (except the proviso to sub section (9)), 43 (except the proviso to sub section (9)), 44-50, 53-138, 140-145, 147-163, and 165-174.

Customs exemption for instructional specimens and models removes duty on eligible imports under specified tariff schedule
Exemption from customs duty is provided for Specimen, models, wall pictures and Diagrams for instructional purposes when imported into India and classifiable within the First Schedule to the Customs Tariff Act, 1975; the Central Government, under section 25(1) of the Customs Act, 1962, exempts these specified instructional items from the whole of customs duty leviable thereon, effective 1 July 2017.

Notification amendment omitting specified figure modifies earlier GST notification's operative list under Haryana GST law.
The Governor, exercising the power conferred by sub section (3) of Section 1 of the Haryana Goods and Services Tax Act, amends Notification No. 21/ST-2, dated 22nd June, 2017, by omitting the figure "165" from that notification, effecting a textual deletion without further modification to the original instrument.

Rescission of Customs notification removes prior exemption, effective from July, while preserving actions completed before rescission.
The Central Government, exercising statutory power under the Customs Act, rescinds Notification No. 151/1982-Customs as a public interest measure, with the rescission effective prospectively and not affecting acts done or omitted before rescission; the notification is formally promulgated by the Department of Revenue with an operable commencement date.

Rescission of customs notification withdraws earlier exemption framework, effective from specified date with saving for prior actions.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, rescinds the earlier customs exemption notification on public interest grounds, preserving all actions taken or omissions before rescission, and fixes a commencement date for the rescission.

GST amendment clarifies commissioner definition, electronic reporting timelines, default consequences, and liability on termination of guardianship or trust.
The Uttarakhand Goods and Services Tax (First Amendment) Act, 2017 immediately amends the principal Act by revising the definition of Commissioner, creating a deeming rule for specified Central Government notifications and orders, and requiring operators to furnish monthly electronic statements within ten days after month-end. It also clarifies default consequences under section 79 and reallocates liability under section 93 where business is carried on by a guardian or trustee and the guardianship or trust later ends.

Credit Transfer Document enables transfer of central excise credit to GST registered dealers subject to issuance, recordkeeping, and filing obligations.
This notification prescribes the Credit Transfer Document mechanism under rule 15(2) of the CENVAT Credit Rules, 2017 allowing GST registered dealers in possession of manufactured goods cleared before the appointed date to avail central excise credit subject to eligibility criteria, specified CTD particulars, issuance within a limited period with accompanying invoices, maintenance of TRANS3A/3B records, portal reporting in TRANS 3 tables by manufacturers and dealers, and joint and several liability of manufacturers for any duplicate credit availed.

CENVAT credit: new rules permit input duty credit with specified utilisation, compliance, documentation and transitional requirements.
These rules prescribe the framework for claiming and using CENVAT credit on duties paid on inputs and specified additional duties for manufacturers and producers of excisable final products. They set eligibility, documentary foundations, time limits, job-worker and storage conditions, utilisation restrictions, refund formula for exports, option-based attribution between exempted and dutiable outputs with monthly provisional and annual reconciliation procedures, transitional transfer to the electronic credit ledger, transfer on change of ownership, and enforcement including recovery, confiscation and penalties.

Exemption from state tax for listed intra state goods under a tariff based schedule, subject to unit container and brand qualifiers.
Exemption from state tax is granted for specified intra State supplies of goods set out in the appended Schedule, relieving such supplies from tax under section 9 of the Sikkim Goods and Services Tax Act, 2017. The Schedule enumerates tariff items and descriptive categories (including agricultural produce, animal and aquatic products, feeds, basic foodstuffs, seeds, raw materials, and select manufactured goods) and contains qualifiers excluding items put up in unit containers or bearing registered brand names. The notification adopts Customs Tariff interpretation rules and defines unit container, brand name and registered brand name.

Vesting of GST administrative powers: State tax officers appointed and empowered with specified territorial jurisdiction under SGST framework.
The State Government appoints specified tiers of state tax officers and vests them with all powers under the SGST Act and rules for designated territorial jurisdictions, with four tables defining the supervisory, commissioner, appeals and audit jurisdictions to allocate administrative and appellate authority within the State of Sikkim.

Central Excise Rules: new regulatory framework governing assessment, provisional payment, registration, invoicing, records, and enforcement measures.
The Central Excise Rules, 2017 establish a consolidated regulatory framework superseding prior rules: they mandate self-assessment with provisional assessment procedures and timelines, fix duty by reference to date of removal, require electronic duty payment with prescribed due dates, interest and penalty for delays, and set out registration, invoice, recordkeeping and return obligations. The rules provide special procedures for warehousing, exports, job work and remissions, detail enforcement powers including search, seizure, confiscation and penalties, and preserve transitional validity of prior relevant orders.

Taxation of fertilizers adds specific fertilizer classifications to lower rate schedule and removes certain entries from higher rate schedule.
The notification inserts four new Schedule I entries classifying mineral or chemical fertilizers (nitrogenous, phosphatic, potassic, and mixed/other, including tablet or small-package forms up to 10 kg) into the lower rate band and omits four corresponding entries from Schedule II, thereby changing the GST schedule placement and rate treatment of those fertilizer goods effective from the stated commencement date.

GST rate amendment: specified mineral and chemical fertilisers reclassified to lower tax rate; certain items removed from higher-rate schedule
The State Government amends the SGST rate notification by inserting four fertiliser-related entries into Schedule I (2.5%) covering mineral and chemical fertilisers (HS headings 3102-3105) and by omitting serial numbers 66-69 from Schedule II (6%). The amendments are effected under the Manipur Goods and Services Tax Act, 2017 and commence on 1 July 2017.

GST rate classification: mineral and chemical fertilizers reclassified into lower state tax schedule, prior higher-slab entries removed.
The State Government amends the state GST rate notification by inserting HS headings 3102-3105 for specified mineral and chemical fertilisers into the lower-rate Schedule I, excluding goods clearly not to be used as fertilizers and certain packaged forms, and omits the corresponding entries from the higher-rate Schedule II, effecting reclassification of these fertilizers into the lower tax schedule, with the amendment effective from the stated commencement date.

Central GST rate reduction on fertilisers prompts insertion of specific tariff entries and omission from higher-rate schedule.
The notification amends the Central GST rate schedules to place specified mineral or chemical fertilisers (nitrogenous, phosphatic, potassic and mixed/other fertilisers, including certain packaged forms) into a lower-rate Schedule and omit their entries from the higher-rate Schedule, under the authority of section 9(1) of the Central Goods and Services Tax Act, 2017, with effect from the commencement date stated in the notification.

GST rate reduction on fertilisers shifts specified fertiliser classifications into a lower Union Territory tax schedule effective July.
The notification reclassifies specified fertilisers (HS codes 3102-3105) into the lower-rate UTGST schedule by inserting four entries for nitrogenous, phosphatic, potassic and multi-nutrient/other fertilisers and omits the corresponding entries from the higher-rate schedule; the amendment is effected under the statutory power to notify UTGST rates and takes effect from the commencement date stated in the notification.

Electronic commerce operator liability: operator must pay GST on specified intra state passenger transport and accommodation services.
Tax liability of the electronic commerce operator is prescribed for specified intra State services: passenger transportation by radio taxi, motorcab, maxicab and motorcycle, and provision of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial lodging places; the operator must pay tax on such supplies made through its platform, except where the supplier of accommodation is independently liable for registration. Definitions of "radio taxi" and vehicle terms are provided consistent with the Motor Vehicles Act.