E commerce operator liability: tax on intra State taxi and accommodation services shifted to the platform operator under GST.
Notification designates the electronic commerce operator as liable to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services provided through electronic commerce platforms, except where the supplier is liable for registration under the Central Goods and Services Tax Act; definitions for "radio taxi", "maxicab", "motorcab" and "motor cycle" are specified and the obligation takes effect from the notified commencement date.

E commerce operator liability: operator must pay GST on intra State passenger transport and accommodation services supplied via its platform.
The electronic commerce operator is designated responsible for paying tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services provided through hotels, guest houses and similar lodging establishments, except where the supplier through the operator is separately liable to register; the notification defines "radio taxi" and adopts Motor Vehicles Act meanings for the other vehicle terms and specifies commencement for operational effect.

Electronic commerce operator tax liability extended to intra state taxi and accommodation services provided through online platforms.
The electronic commerce operator must pay tax on intra State supplies made through its platform for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, guest houses and similar lodging, except where the individual supplier of accommodation is liable for registration. Defined terms include radio taxi (two way radio communication with central control and GPS/GPRS tracking) and vehicle categories as per the Motor Vehicles Act. The notification is effective from the notified commencement date.

Central Excise exemption: goods cleared against export duty credit scrips are fully exempt and eligible for drawback or CENVAT credit.
Amendments substitute opening paragraphs of multiple notifications so that goods specified in the Fourth Schedule, when cleared against prescribed export promotion duty credit scrips, are exempt from the whole of excise duty leviable under the Fourth Schedule; and they standardise a condition permitting the scrip holder to avail drawback or CENVAT credit of duties leviable under the Fourth Schedule against the amount debited in the validated scrip at the time of clearance.

Refund entitlement for international organisations and diplomatic missions subject to certification, use conditions, and repayment obligations.
The notification designates the United Nations or a specified international organisation and foreign diplomatic missions or consular posts (and their diplomatic agents or career consular officers) as eligible to claim refund of state tax on supplies of goods or services, subject to: a certificate from the organisation confirming official use; a Protocol Division certificate based on reciprocity for diplomatic missions; undertakings for services; certificates and three-year non disposal and repayment conditions for goods; and cessation of refunds upon withdrawal of the Protocol Division certificate.

Tax refund entitlement for international organisations and diplomatic missions conditioned on official use certification, reciprocity and compliance with use restrictions.
Specification under Section 55 extends central tax refund entitlement to the United Nations or a specified international organisation upon a certificate that goods or services were used or intended for official use, and to foreign diplomatic missions, consular posts and their officers subject to a Protocol Division certificate based on reciprocity, an original undertaking for services, certification of use and three year non disposal conditions for goods, repayment on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.

Diplomatic tax refund entitlement conditioned on reciprocity, certification of official use, and compliance safeguards.
United Nations and specified international organisations, and foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers, are entitled to refund of State tax under section 55 of the Gujarat GST Act subject to conditions: certification by the organisation for official use; Protocol Division certificate based on reciprocity for missions; original undertaking for services that use is official or permitted personal; certificate for goods confirming mission use, prohibition on disposal for three years, and repayment obligation on non compliance; and withdrawal of Protocol certificate terminates refund entitlement.

Refund of central tax: entitlement for UN/ specified international organisations and diplomatic missions subject to certification and conditions.
Specification under section 55 designates United Nations or a specified international organisation and foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers as entitled to claim refund of central tax on supplies of goods or services, subject to a certificate from the organisation for official use and, for diplomatic missions or personnel, to Protocol Division certification based on reciprocity plus prescribed undertakings and certificates regarding official use, goods use restrictions for three years, repayment on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.

Tax refund entitlement for international organisations and diplomatic missions is subject to certification, reciprocity and specified use conditions.
The notification designates the United Nations or specified international organisations and foreign diplomatic missions, consular posts and their personnel as eligible for refund of state tax on supplies of goods or services, subject to certification and conditions. International organisations must provide a certificate confirming official use. Diplomatic refunds require a Protocol Division certificate based on reciprocity; services require an original undertaking of official or permitted personal use; goods require certification of use, a three-year non-disposal restriction, and repayment if conditions are breached. Withdrawal of the Protocol Division certificate ends refund entitlement.

Central Excise exemption amendment removes specified table and annexure entries and revises the schedule reference.
Amendment substitutes the opening reference with "Chapter No. of the Fourth Schedule of the Central Excise Act, 1944", omits specified TABLE entries including Sr. Nos. 3A and 5-21, deletes a limiting phrase in Sr. No. 4, and removes corresponding ANNEXURE conditions at Sr. Nos. 3A and 5-10; the amendments are effective from 1st July, 2017.

GST rate reduction for fertilisers lowers integrated tax and central/UT tax under amended notification, effective implementation.
The notification amends the IGST rate schedules by inserting mineral and chemical fertilisers (nitrogenous, phosphatic, potassic, and mixed formulations, including certain packaged forms) into the 5% integrated tax schedule and omitting the corresponding entries from the 12% schedule, with effect from 1 July 2017.

No refund of unutilised input tax credit: specified services excluded from refund under state GST notification.
No refund of unutilised input tax credit shall be allowed under the refund provision where the supply pertains to the services identified in sub item (b) of item 5 of Schedule II to the Gujarat Goods and Services Tax Act, thereby excluding that class of service supplies from refund eligibility under the state GST framework.

No refund of unutilised input tax credit for specified services under sub section (3) of section 54 of the GST law.
Notification prescribes a no refund of unutilised input tax credit where refunds under the relevant refund provision are concerned, specifically applying to supplies of services identified in sub item (b) of item 5 of Schedule II of the Himachal Pradesh GST Act; the restriction is effected by state notification and takes effect from the stated commencement date.

No refund of unutilised input tax credit - prohibition applies to specified service supplies under Delhi GST notification.
The notification prescribes that refunds of unutilised input tax credit shall not be allowed for supply of services specified in sub item (b) of item 5 of Schedule II of the Delhi GST Act, under the statutory refund provision, and is promulgated by the Lieutenant Governor on the Council's recommendation.

Refund of unutilised input tax credit prohibited for specified services under Section 54(3), restricting refund entitlement.
Notification disallows refund of unutilised input tax credit under Section 54(3) of the Sikkim Goods and Services Tax Act in respect of services specified in sub-item (b) of item 5 of Schedule II, thereby establishing a categorical prohibition on refund claims for those specified services effective from the commencement date.

HSN code disclosure requirement on tax invoices varies by turnover threshold under UTGST notification, effective from the commencement date.
Notification prescribes digit-wise disclosure of the Harmonised System of Nomenclature (HSN) codes on tax invoices for registered persons under UTGST, mapping specified annual turnover bands to required numbers of HSN digits (nil, two, or four). The requirement is issued under the first proviso to rule 46 of the UTGST Rules, on the GST Council's recommendation, and comes into force on the stated commencement date.

Exemption from integrated tax for goods and services imported into SEZ units and developers for authorised operations, effective by notification.
Exemption of integrated tax is granted for goods or services imported by units or developers in Special Economic Zones for authorised operations, removing the integrated tax leviable under the Customs Tariff provision by central notification issued under the Integrated Goods and Services Tax framework and taking effect from the date specified in the notification.

Central Excise exemption amendment removes specified table entries, altering applicability of prior notification effective from July.
Amends notification No.28/2002-Central Excise by omitting serial numbers 1 and 2 and the entries relating thereto from its Table, thereby removing those specified miscellaneous exemptions; issued under delegated powers including sub-section (1) of section 5A of the Central Excise Act and effective from the 1st day of July, 2017.

Panchayat-function services excluded from GST supply classification, so public-authority activities are not treated as goods or services.
Services provided by the Central Government, State Government or any local authority in their capacity as a public authority, specifically any activity in relation to a function entrusted to a Panchayat, are to be treated neither as a supply of goods nor as a supply of services for GST purposes; the notification removes such public-authority Panchayat-related activities from GST classification.

Services related to Panchayat functions treated as neither supply of goods nor supply of services under GST.
< strong>Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution are declared to be treated neither as a supply of goods nor as a supply of service under the Himachal Pradesh GST framework, by notification issued on the recommendations of the Council and taking effect from the stated commencement date.