HSN code disclosure requirement: invoice HSN digit obligations vary by turnover thresholds, creating tiered disclosure duties.
The notification under the first proviso to Rule 46 of the Delhi GST Rules requires registered persons to mention specified digits of the Harmonised System of Nomenclature (HSN Code) on tax invoices according to their annual turnover: nil for the lowest turnover tier, two digits for the middle tier, and four digits for the highest tier. The notification also specifies a commencement date for these invoice disclosure obligations under the State GST notification.

Exemption on intra State services: specified public, charitable and social welfare services exempted from central GST beyond notified rates.
The notification exempts specified intra State supplies of services from central GST beyond the rates listed in the Table, granting nil rate treatment to defined service categories-including charitable activities, transfers of going concerns, public services related to Panchayat and Municipality functions, healthcare, education up to higher secondary and certain higher education programmes, specified insurance and pension services, regulated public utilities, agricultural and transport services-subject to exclusions, turnover or tariff ceilings, temporal limits, and detailed definitional provisos; chapter and heading codes in the Table are indicative and the notification prescribes effective date and scope.

HSN code digit requirement updated: turnover-based HSN disclosure tiers impose varying code length on tax invoices effective July.
Prescribes turnover-linked HSN code digit disclosure on tax invoices under the Union Territory GST framework: registered persons must include HSN codes of varying lengths according to their annual turnover bands as set out in the notification, with the graduated requirements taking effect from the stated commencement date, thereby creating specific invoice-content obligations for compliance under UTGST.

Exemption from excise duty for goods manufactured before GST rollout; GST and compensation cess payable upon post-implementation clearance.
Exempts excisable goods (excluding specified fuel and tobacco products) from excise duty where manufactured on or before 30th June 2017 but not cleared before 1st July 2017; such goods when cleared on or after 1st July 2017 are liable to appropriate GST and, where applicable, the GST compensation cess under the GST statutes. Notification effective from 1st July 2017.

Proper Officer designations under GST allocate officers to perform registration, assessment, inspection, audit and recovery functions.
The notification designates specific departmental posts as Proper Officer under the Himachal Pradesh GST Act, assigning jurisdictional authority to perform registration, amendment, cancellation and revocation of registration, accounts maintenance, scrutiny and provisional assessments, audits (including special audit), determination of tax liabilities (including fraud-related determinations), refund processing, recovery and penalty proceedings, inspection, search, seizure, detention, release and confiscation of goods and related enforcement functions.

GST amendment clarifies schedule entries and item descriptions, refining scope and wording in the state tax notification.
The corrigendum corrects specific schedule entries in the State tax notification to clarify applicability: Schedule I (2.5%) serial No. 180 now reads "30 or any Chapter" instead of "30"; Schedule III (9%) serial No. 42 omits "other than those"; and Schedule III (9%) serial No. 411 omits "goggles and the like, corrective, protective or other."

GST rate classification change: mineral and chemical fertilizers reclassified to a lower tax tier; select mid-rate entries removed.
Four new Schedule I entries (182A-182D) add tariff headings 3102-3105 for nitrogenous, phosphatic, potassic and mixed mineral or chemical fertilisers and specified packaged or tablet forms, excluding goods clearly not to be used as fertilizers; simultaneously, serial entries 66-69 are omitted from Schedule II. The amendment is made under section 9(1) of the West Bengal GST Ordinance and takes effect from the notification's commencement date.

Appellate Authority for Advance Ruling created to hear appeals against GST advance rulings and fix its office location.
Constitution of a State Appellate Authority for Advance Ruling to hear appeals against advance rulings issued under the Goods and Services Tax framework, with its office located in the Directorate of Commercial Taxes premises in Kolkata and effectiveness from the prescribed commencement date.

Advance Ruling Authority constituted for state GST, establishing office and commencement under statutory notification.
The West Bengal Authority for Advance Ruling is constituted under the West Bengal Goods and Services Tax Ordinance by Notification No. 1157-F.T., with its office at the Directorate of Commercial Taxes, 14 Beliaghata Road, Kolkata, and the notification takes effect from 1st July 2017.

E-way bill requirement for goods in transit: specified documents must accompany consignments and certain goods are exempted.
Persons in charge of conveyances transporting consignments above the specified threshold must carry prescribed documents while goods are in movement or transit storage: invoice or bill of supply; delivery challan where goods move without invoice; consignment note or equivalent transport receipt; and an electronically generated e-way bill from the government portal by the person on whose account taxable goods enter the State. Certain goods are exempted from the e-way bill requirement, including personal effects, precious metals and stones, certain radioisotopes, exposed films, defence consignments, goods under Customs seal, and diplomatic or UN agency transports.

State tax on intra-state supply of services notified at banded rates with input credit and valuation conditions.
Notification levies state tax on intra State supplies of services according to a classified Table that sets banded percentage rates and conditions; several reduced rates apply only if input tax credit on goods or services used has not been taken, construction supplies involving land have a prescribed apportionment (land deemed one third) and lottery value is fixed by formula, with interpretive definitions and input credit reversal rules provided.

State tax rates on intra State supply of services notified; differentiated rates, valuation rules and input tax credit restrictions apply.
Notification prescribes State tax rates and conditions for intra State supplies of services under the Delhi GST Act, 2017, by listing service descriptions against Chapters/Sections/Headings with corresponding rates and conditions. It imposes differentiated rates across sectors (construction, trade, accommodation, transport, rental, financial, production, support, and others), prescribes valuation rules for construction involving transfer of land (land deemed one third of total charge), sets lottery valuation method, and conditions many rates on non utilisation or reversal of input tax credit; definitions and an annexed classification scheme are included.

State tax on intra state services notified with classified rate schedule and conditional input tax credit rules applying.
Notification under the Himachal Pradesh GST Act prescribes state tax on specified intra State services via an annexed classified Table assigning differential rates and, where indicated, conditions restricting or requiring reversal of input tax credit. It prescribes special valuation rules for specified supplies including construction involving transfer of land and lottery supplies, applies interpretative rules of the First Schedule where relevant, and defines key terms and service explanations. The notification takes effect from the stated commencement date.

Service tax rates under Gujarat GST notified, specifying rates and input tax credit conditions for intra State services.
Notification prescribes State tax rates for intra State supplies of services under the Gujarat GST Act, 2017, effective 1 July 2017, by reference to an annexed classification of Chapters, Sections and Headings, and specifies applicable percentage rates and conditions. It includes conditional rate provisions restricting input tax credit utilisation, valuation rules for construction supplies involving land (land value deemed one third of total amount) and lottery valuation guidance, together with defined terms and interpretative rules applicable to specified headings.

Electronic verification: Aadhaar, net banking and portal EVCs must complete document verification within two days.
Notification prescribes three permitted electronic modes of verification under sub rule (1) of rule 26: Aadhaar based EVC, EVC via net banking login on the common portal, and EVC generated on the common portal, and mandates that verification by any of these modes be completed within two days of furnishing the documents.

HSN code digit disclosure requirement on tax invoices varies by turnover band, dictating invoice classification obligations under UTGST.
Registered persons under Union Territory GST (Andaman and Nicobar Islands) must mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to three turnover bands: no HSN digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band; this requirement is an invoicing compliance obligation effective from the date stated in the notification.

Excise duty exemption for specified petroleum products and blended fuels with differentiated rates, time-bound aviation concessions, and duty computation rules.
Exemption is granted from excise duty on specified petroleum products and blended fuels to the extent duty exceeds the rates in the Table. The notification differentiates between petrol, high speed diesel, aviation turbine fuel, liquefied natural gas, natural gas, and compressed natural gas blended with biogas or compressed biogas, with rates fixed by product type, use, brand status, and blending composition. It also provides route-specific and time-limited concessions for aviation turbine fuel under the Regional Connectivity Scheme, together with explanations on duty computation and the meaning of the relevant taxes.

Electronic verification code recognized as authorised GST verification via net banking login and on the common portal.
The notification substitutes clause (ii) to recognise electronic verification code (EVC) mechanisms, specifying generation of the EVC via net banking login on the common portal and generation of the EVC directly on the common portal, and also identifies one-time password (OTP) as a mode of verification; the amendment is issued by the Commissioner under the relevant rule and made effective from the stated commencement date.

Exemption for intra state second hand goods: state tax not payable when purchaser-dealer pays tax on resale and supplier is unregistered.
Exempts intra-State supplies of second-hand goods received by a registered person dealing in buying and selling of such goods from State tax where the recipient pays State tax on the value of outward supply as determined under the valuation provision of the GST rules and the supplier is unregistered.

GST rules amend valuation, invoicing, input tax credit procedures, returns matching, refunds and transitional credit processes.
The Rules set out hierarchical determination of value for non-monetary and related-party supplies, detailed documentary and procedural conditions for claiming and reversing input tax credit (including attribution formulas, ISD distribution, bank/financial institution rules and job-worker provisions), prescriptive invoice/delivery challan and record-keeping standards, comprehensive returns and electronic matching and rectification processes, ledger-based payment and refund mechanics with prescribed formulas, and transitional filings, audit, assessment and appeal procedures to operationalise GST compliance in Gujarat.