Exemption for intra State second hand goods: state tax waived when unregistered supplier sells to registered dealer paying central tax.
Intra State supplies of second hand goods by an unregistered supplier to a registered person dealing in buying and selling of second hand goods are exempt from state tax where the registered recipient pays central tax on the value of the outward supply as determined under the GST valuation provision in the rules; the exemption is issued under the state GST Act and takes effect from the notification's commencement date.

Exemption for second hand goods: registered dealers relieved of state tax on intra State acquisitions from unregistered suppliers.
Exemption for intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods, who pays state tax on the outward supply value as determined under the applicable valuation rule, when such goods are received from a supplier who is not registered; notified as necessary in the public interest and made effective by the State government.

Exemption for intra-state supplies of second hand goods: unregistered suppliers' sales to registered dealers relieved from State tax.
Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of such goods, where that registered person pays State tax on the value of outward supply as determined under sub rule (5) of rule 32 of the Delhi Goods and Services Tax Rules, 2017; the exemption applies to supplies from unregistered suppliers and relieves the registered recipient from the whole of the State tax leviable under the Act.

Value determination for supplies: prioritise open market value and defined fallback methods, with linked input tax credit rules.
The amendment prescribes a hierarchical framework for Determination of Value of Supply, prioritising open market value, known monetary consideration plus equivalent value for non-monetary consideration, comparable supplies, and then cost-based uplift or residual methods. It defines special valuation rules for barter, currency exchange, air ticketing, life insurance, second-hand goods, vouchers and pure agent recoveries. Detailed documentary and procedural conditions for claiming and reversing Input Tax Credit, distribution by Input Service Distributors, invoicing requirements and electronic return, refund and audit formalities are also prescribed.

Himachal Pradesh GST rules set valuation hierarchy, input tax credit rules, invoicing, returns, payment and refund procedures.
Rules establish valuation hierarchy for supplies (open market value, monetary equivalents, comparable supplies, 110% of cost, residual methods) and detailed regimes for input tax credit entitlement, reversal, distribution by Input Service Distributors, attribution between taxable/exempt and business/non-business use, pro rata capital goods treatment (five-year useful life), invoicing requirements, electronic ledgers and the GSTR return and refund mechanisms including procedural forms and timelines.

Interest rate for delayed GST payments: differentiated rates and temporary nil interest windows affect compliance timing.
Fixes annual rates of interest under UTGST by reference to specified CGST and UTGST provisions, prescribing 18% for interest under section 21 read with subsection (1) of section 50, 6% where section 21 is read with subsection (12) of section 54 and with section 56, and 9% for the proviso to section 56; includes turnover based, time limited nil and reduced interest windows and tabulated transitional concessions for defaulting registered persons, and notes subsequent insertions and substitutions amending periods and classes of taxpayers.

Excise duty exemption for goods supplied to UN and qualifying international organisations for official use, subject to certification.
Goods under the Fourth Schedule to the Central Excise Act, 1944 are exempt from excise duty when supplied to the United Nations or an international organisation for official use, provided the manufacturer produces to the Assistant Commissioner of Central Excise a certificate from the United Nations or the international organisation confirming the goods are intended for official use; "international organisation" means those declared by the Central Government under the Schedule to the United Nations (Privileges and Immunities) Act, 1947.

Delhi GST Second Amendment Rules 2017 update: value determination, input tax credit, invoicing and returns.
Insert Chapter IV establishing methods for determination of value of supply (open market value, known monetary equivalent, like-kind value, cost-based and residual methods) and sectoral valuation rules; expand provisions on input tax credit eligibility, documentation, distributions by Input Service Distributors, attribution between taxable/exempt supplies, capital goods apportionment, reversals, and transfer on business reorganisation; and prescribe comprehensive electronic invoicing, returns (GSTR series), ledgers, refund mechanics, provisional assessment, audit, advance ruling, appeals, and transitional ITC declaration procedures with specified forms.

State GST rate schedule notified for intra State supplies under Sikkim GST Act, defining rate categories and tariff based goods lists.
Notification under section 9(1) of the Sikkim Goods and Services Tax Act, 2017 prescribes a multi tier state tax rate structure for intra State supplies of goods by reference to six appended Schedules. Each Schedule maps tariff items and descriptive entries to an applicable state tax category; the notification ties levy to the description in column (3) and the tariff reference in column (2) of the Schedules, incorporates specific lists and exclusions (including specified medicaments and assistive devices), defines key terms such as "unit container" and "registered brand name", and adopts interpretation rules of the Customs Tariff First Schedule. The notification takes effect from 1 July 2017.

Exemption for TDS deductors: state tax waived on intra State supplies from unregistered suppliers, subject to registration condition.
Exemption from State tax is provided for intra State supplies of goods or services received by a deductor under the tax deduction regime from unregistered suppliers, subject to the condition that the deductor is not liable to register except as required by the specific registration sub clause; the exemption is effected by notification and comes into force on the notified commencement date.

Tax exemption for intra-State supplies received by section 51 deductors from unregistered suppliers, subject to registration condition.
State tax exemption applies to intra-State supplies of goods or services received by a deductor under the withholding mechanism from an unregistered supplier, exempting the whole of the State tax otherwise leviable, subject to the condition that the deductor is not liable to be registered other than under the specified registration sub-clause; the exemption was notified on the recommendation of the Council and takes effect from the first day of July, 2017.

Exemption for intra-state supplies received by a deductor under withholding provisions removes state tax when supplier is unregistered.
Exempts from state tax intra-State supplies of goods or services received by a deductor under withholding provisions from suppliers who are not registered, subject to the condition that the deductor is not liable to be registered other than under the provision requiring registration as a deductor; the exemption applies to the state tax leviable under the charging provision.

Commencement of GST provisions: specified sections of the Himachal Pradesh GST Act brought into force on the notified date.
The notification appoints the notified date as the commencement date for sections 6-9, 11-21, 31-41, 42 (excluding the proviso to sub section (9)), 43 (excluding the proviso to sub section (9)), 44-50, 53-138, 140-145, 147-163 and 165-174 of the Himachal Pradesh Goods and Services Tax Act, 2017 under the statutory power to notify commencement.

Commencement of Goods and Services Tax provisions appointed; specified sections effective from 1 July 2017.
Appointment of 1st July 2017 as the commencement date for specified provisions of the Gujarat Goods and Services Tax Act, 2017, bringing into force sections 6-9, 11-21, 31-41, 42, 43 (except the proviso to sub section (9) of sections 42 and 43), 44-50, 53-138, 140-145, 147-163, and 165-174 under the power vested by sub section (3) of section 1 by state notification.

Adoption of Central GST Rules with specified modifications, including deemed communication of RFD-03 deficiencies and TRAN-1 stock declarations.
The Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 apply the Central Goods and Services Tax Rules mutatis mutandis with specified modifications: replace Central Rules title with the Union Territory Rules; treat deficiencies in FORM GST RFD-03 under the Central Rules as communicated under the UT rule; require transitional claims to separately state specified legacy tax claims and supporting declarations; omit certain subclauses of rule 117(4); mandate electronic submission of FORM GST TRAN-1 within ninety days for principal-agent stock declarations; and clarify that references to the Central Act's transitional provision correspond to the Union Territory Act.

Rescission of central excise notifications withdraws specified exemptions listed in the schedule, operative prospectively but not affecting prior actions.
Rescinds a series of specified Central Excise notifications listed in the table, withdrawing the miscellaneous exemptions they granted, pursuant to powers under the Central Excise Act, the Additional Duties of Excise Act and the Finance Act, with a savings provision preserving things done or omitted before rescission, and with a specified commencement date.

Exemption for intra state supplies from unregistered suppliers ends when daily aggregate per registered recipient exceeds a prescribed threshold.
The notification exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from State tax under section 9 of the Himachal Pradesh GST Act, 2017, except where the aggregate value of such supplies received by a registered person from any or all unregistered suppliers exceeds five thousand rupees in a day; the exemption commences on 1 July 2017.

Exemption for intra State supplies from unregistered suppliers, subject to a daily value threshold, now effective.
Exemption from the whole of the State tax is granted for intra State supplies of goods or services received by a registered person from unregistered suppliers, subject to a daily aggregate value threshold beyond which the exemption does not apply; the exemption is effected under the Delhi GST Act and comes into force from the notified commencement date.

Exemption for reverse charge on supplies from unregistered suppliers subject to a daily aggregate threshold limiting applicability.
The Government exempts intra State supplies of goods or services received by a registered person from an unregistered supplier from the whole of the State tax leviable, provided the aggregate value of such supplies received from unregistered supplier(s) by the registered person does not exceed five thousand rupees in a day; the exemption takes effect from 1 July 2017.

Composition levy eligibility: small registered persons may opt to pay prescribed turnover based rates in lieu of tax.
Composition levy allows an eligible registered person with aggregate turnover not exceeding fifty lakh rupees in the preceding financial year to pay specified turnover based rates in lieu of tax: one per cent for manufacturers, two and a half per cent for suppliers under clause (b) of paragraph 6 of Schedule II, and half per cent for other suppliers. Manufacturers of ice cream and other edible ice, pan masala, and goods under the tobacco and manufactured tobacco substitutes chapter are excluded; tariff references are to be interpreted with the First Schedule to the Customs Tariff Act, 1975.