Panchayat functions services treated neither supply of goods nor services, excluding them from GST supply classification.
Services in relation to functions entrusted to a Panchayat when undertaken by the Central or State Government or any local authority as public authorities are declared to be neither a supply of goods nor a supply of services and thus excluded from GST supply classification under the Delhi SGST notification.

Neither supply of goods nor supply of service: Panchayat entrusted functions treated outside GST scope from the notified effective date.
The State Government, relying on sub section (2) of section 7 of the Sikkim Goods and Services Tax Act, notifies that activities or transactions by the Central Government, State Government or any local authority when engaged as a public authority shall be treated neither as a supply of goods nor a supply of service, specifically including services relating to functions entrusted to a Panchayat under the Constitution; the notification specifies its commencement from the stated effective date.

HSN code digit requirement on tax invoices mandates differing HSN digit disclosure based on turnover tiers, effective from July.
Registered persons must state HSN code digits on tax invoices under the Union Territory GST for Daman and Diu according to prescribed turnover bands: the lowest band is exempt, the middle band requires two digits, and the highest band requires four digits. The obligation arises under the proviso to rule 46 and takes effect from 1 July 2017.

Central Excise wording amended to substitute GST tax terminology and revise exemptions, descriptions, and levy basis.
Notification amends several Central Excise notifications by omitting specified tariff references and provisos, substituting revised Tables and Annexure entries (including tobacco and pan masala descriptions and a retail-price based levy), replacing references to "appropriate duties of excise" with "appropriate central tax, State tax, Union territory tax or integrated tax" and adding Explanation 2 defining those taxes as leviable under the CGST, SGST, UTGST and IGST Acts; amendments take effect 1 July 2017.

Duty-free diamond import authorization added for certification and re-export, subject to Handbook of Procedures conditions.
The amendment to Para 4.42 of the Foreign Trade Policy 2015-20 adds M/s International Gemological Institute (India) Pvt Ltd at serial no. (5) and authorizes it to import duty free diamonds for certification/grading and subsequent re-export, subject to the conditions in paragraph 4.75 of the Handbook of Procedures 2015-20 and other applicable legal provisions.

Reverse charge mechanism: recipient liable to pay state GST for specified services under the Act.
The notification places tax liability on the recipient to pay State GST on reverse charge basis for specified services by naming each category of supply alongside the supplier and the recipient classes, including GTAs for road transport to commercial and institutional recipients, legal and arbitral services to business entities, sponsorships, certain government-provided services to business entities (with exclusions), directors' services to companies, insurance and recovery agents' services to insurers and financial institutions, and transfers of copyright to publishers and producers.

Reverse charge on specified services: recipients must pay state GST for listed supplies under the notification.
The notification mandates that the whole of state GST on specified services must be paid under reverse charge by the recipient. It lists service categories (GTA road transport of goods, advocate/legal services, arbitral tribunal services, sponsorship, specified government supplies to business entities, director-to-company services, insurance agent services to insurers, recovery agent services to banking/financial entities, and copyright transfers by creators) and designates corresponding suppliers and recipients; definitions and limited exclusions are provided, with the measure effective from 1 July 2017.

Reverse charge mechanism for specified services shifts state tax liability to service recipients in the taxable territory.
Notification designates specific service categories for which the whole of State tax shall be paid on reverse charge basis by recipients located in the taxable territory, pairing each service with supplier types and specified recipients (including GTAs for road transport to enumerated entities; individual advocates and advocate firms supplying representational legal services to business entities; arbitral tribunals; sponsors to corporates/partnerships; specified government supplies to business entities; directors to their company; insurance and recovery agents to insurers and financial institutions; and transfers of copyright to publishers/producers), and clarifies recipient identification rules and statutory term meanings.

Reverse charge on specified services requires recipients to pay state GST for listed service categories under Sikkim law.
The State notification mandates that the whole of state tax under section 9 of the Sikkim GST Act be paid on reverse charge by recipients for specified services. It identifies service categories (GTA transport, advocate representational services, arbitral tribunal services, sponsorships, certain government-to-business supplies, director-to-company services, insurance agent services, recovery agent services, and copyright transfers by creators) and specifies corresponding suppliers and recipients, with explanatory rules on freight payers and litigant recipients; exclusions for certain government services are listed. The notification is effective 1 July 2017.

Rate of interest per annum fixed under GST provisions for interest on tax liabilities, delayed payments and refunds.
Fixes the rate of interest per annum under specified provisions of the Goods and Services Tax Act for interest on tax liabilities, delayed payments and refunds by prescribing differentiated annual interest rates mapped to the relevant statutory subsections and states the date from which those rates take effect.

Interest rates under GST provisions fixed for specified sections, with differentiated annual rates and an effective commencement date.
The executive fixes differing rates of interest per annum for specified GST statutory triggers: higher rates for delayed payment and penal defaults, and lower rates for refund-related and recovery-related provisions. The notification tabulates applicable annual rates for each cited sub-provision and sets an explicit commencement date to make the prescribed interest regime operative.

Interest rates under Gujarat GST set distinct annual rates for tax liability, refunds, and proviso-related cases, effective from July.
Fixes annual rates of interest for specified provisions of the Gujarat Goods and Services Tax Act, 2017, designating distinct rates for interest on tax payable, a higher rate for continued liability, a lower rate for delayed refunds, and an intermediate rate applicable to the proviso; the notification lists each rate against the corresponding provision and is effective from the first day of July, 2017.

HSN code digit requirement: tax invoices must state specified HSN digits according to taxpayer turnover under UTGST.
Requires registered persons under the UTGST for Dadra and Nagar Haveli to mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to their annual turnover band: exemption for the lowest band, two digits for the middle band, and four digits for the highest band, effective from the notified commencement date pursuant to the proviso to rule 46 of the UTGST rules.

Exemption for goods supplied as stores on naval and coast guard vessels subject to registration and accounting conditions.
Goods in the Fourth Schedule supplied as stores for consumption on board a vessel of the Indian Navy or Coast Guard are exempt from central excise duty. Petrol and HSD supplied by or through public sector oil companies are exempt subject to registration at the supply point, recordkeeping, monthly reconciliation and proof of supply to naval or coast guard vessels, with duty and interest payable for unaccounted supplies. Cigarettes are exempt when supplied as stores if the manufacturer follows Commissioner specified procedures and the ship's Commanding Officer issues a consumption certificate within six months.

Rate of interest under Delhi GST fixed for specified sections, prescribing differentiated annual rates and operative commencement.
Fixes the annual rate of interest under specified provisions of the Delhi Goods and Services Tax Act, 2017, prescribing differentiated rates for delayed payment, penal delayed payment, interest relating to refunds and recovery, and a separate rate for the proviso governing recovery; the notification is issued under the Act on Council recommendation and takes effect from the first day of July, 2017.

Exemption of specified services from State GST: notification prescribes nil-rating for listed intra State services subject to conditions.
Notification under section 11(1) of the Gujarat GST Act exempts specified intra State supplies of services from State tax beyond the rate listed in the Table, subject to conditions. The Table lists nil-rated categories such as government and governmental authority services, charitable activities, educational and health care services, transport and goods transport services, agricultural and rural services, incubatee and skill development services, and other public interest or small value supplies, while excluding defined commercial sub-categories and imposing turnover, consideration or temporal conditions as specified.

GST exemption for specified intra state services limits central tax liability and prescribes conditions for nil rating.
The notification exercises powers under Section 11 of the Himachal Pradesh GST Act to exempt intra State supplies of services listed in the Table from so much of the central tax under sub section (1) of section 9 as exceeds the rate specified in column (4), subject to conditions in column (5). It enumerates numerous service categories eligible for predominantly nil rates, sets carve outs and provisos restricting applicability, furnishes comprehensive definitions for terms used, and declares the exemptions effective from 1 July 2017.

Exemption on intra State service supplies: wide Nil rate SGST relief for specified government, social, transport and sectoral services.
Notification No. 12/2017-State Tax (Rate) exempts specified intra State supplies of services from SGST above the rate shown in the Table (primarily Nil), subject to conditions in the Table; operative entries identify categories such as government to government services and specified public functions, charitable, health, education and social welfare services, transport and goods carriage exemptions, financial/insurance/pension scheme services, real estate and construction limited exemptions, incubatee and startup turnover based relief, and assorted sectoral exemptions. The notification includes definitions and clarifications and comes into force on 1 July 2017.

HSN code disclosure required on tax invoices with digit length tied to turnover thresholds and effective notification.
Registered persons must state HSN Codes on tax invoices with digit length tied to preceding financial year turnover: no HSN digits for turnover up to one crore fifty lakhs, two digits for turnover above that up to five crores, and four digits for turnover of five crores and above; this requirement under the first proviso to rule 46 of the Sikkim GST Rules, 2017, takes effect from 1st July, 2017.

Application of central GST notification: central notification applies mutatis mutandis to the Himachal Pradesh GST Act.
The Governor, pursuant to sub section (4) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017, notifies that Notification No. 12/2017 Central Tax, dated 28 June 2017 issued under the Central Goods and Services Tax Act, 2017 shall apply mutatis mutandis to the Himachal Pradesh Goods and Services Tax Act, 2017, thereby adopting the central notification for state implementation.