Reverse charge on intra state goods supply requires recipient to pay state tax for specified agricultural and lottery supplies.
The notification specifies certain intra state supplies - cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn from raw silk or cocoons, and lottery supply - for which State tax (SGST) is to be paid on reverse charge by the recipient; it names corresponding supplier categories and recipients and states that all provisions of the Delhi GST Act, 2017 apply to such recipients.

Common GST Electronic Portal designated to centralize registration, tax payment, returns, integrated tax settlement and e way bill services.
Central Government designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to centralize electronic GST functions-registration, tax payment, furnishing of returns, computation and settlement of integrated tax, and electronic way bill-and states the portal is managed by the Goods and Services Tax Network.

Concessional GST rate for petroleum operations limits state tax on listed supplies subject to prescribed certificates and compliance
Intra State supplies of goods listed in the annex for use in petroleum and coal bed methane operations are exempted from that portion of State GST above a concessional rate, subject to prescribed documentary conditions: a certificate from the Directorate General of Hydrocarbons confirming requirement for the operations (naming subcontractors where relevant), affidavits and undertakings by subcontractors and contractors, transfer approvals with undertakings and foreign exchange certification where applicable, and a mechanism to pay tax on depreciated value upon disposal.

Tax exemption for petroleum operations limits state GST liability when specified supplies meet prescribed certification and transfer conditions.
Exempts intra State supplies of listed goods used in petroleum and coal bed methane operations from state tax to the extent the tax exceeds a specified reduced rate, subject to documentary and procedural conditions. Entitlement requires production at outward supply of an official certificate confirming the goods' use in eligible petroleum or CBM operations, with additional affidavits and undertakings where supplies are made to sub contractors; transfers to other contractors or sub contractors require a transferee certificate and undertaking. The notification lists eligible goods and adopts Customs Tariff interpretative rules.

Exemption for petroleum-sector supplies limits state tax to a specified rate subject to DG Hydrocarbons certification and conditions.
Exempts intra State supplies of specified goods used in petroleum and coal bed methane operations from State tax in excess of an amount calculated at the rate specified in the Table, when supplied to licensees, contractors or subcontractors engaged under nomination, specified contracts, NELP, Marginal Field Policy or Coal Bed Methane Policy, subject to documentary conditions including certificates from the Directorate General of Hydrocarbons and additional undertakings, transfer controls and a depreciation based tax discharge mechanism where goods are disposed of.

GST exemption for specified intra State goods: state tax not leviable on listed essential and agricultural supplies.
Exemption under section 11(1) relieves the whole of the State tax on intra State supplies of the goods specified in the appended Schedule, as classified by tariff item, heading, sub heading or Chapter. The Schedule lists categories such as live animals and animal products, fish and aquatic products, dairy and eggs, unbranded cereals and pulses not put up in unit containers, seeds of seed quality, fruits and vegetables, feed and fodder, salt, electrical energy, specified health and biological materials, municipal and clinical waste, and specified religious articles. Definitions of "unit container" and "registered brand name" and Customs Tariff interpretive rules apply.

GST exemption on specified intra State supplies of essential and agricultural goods under a schedule, altering state tax liability.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under the Himachal Pradesh Goods and Services Tax Act, 2017; applicability is determined by the tariff item/heading/sub heading or Chapter entries and by Schedule descriptions, with interpretative reliance on the First Schedule to the Customs Tariff Act and defined terms such as "unit container", "brand name" and "registered brand name".

GST exemption for listed intra State goods: state tax waived on specified agricultural, food, energy and essential items.
Exempts intra State supplies of the goods listed in the appended Schedule from the state component of goods and services tax. The Schedule enumerates tariff items and descriptions-primarily agricultural, food, seeds, feeds, dairy, select natural and artisanal products, printed matter, religious items, energy and certain wastes-and includes packaging and branding qualifications (unit container; registered brand name). Interpretation follows the First Schedule to the Customs Tariff Act and the exemption is subject to the Schedule and its explanatory notes.

Appointment of Tax Officers: existing excise cadre designated to perform State GST functions under section 3, aligning roles and titles.
Pursuant to the power under section 3 of the Himachal Pradesh Goods and Services Tax Act, 2017, the Governor appointed, with effect from 28th June, 2017, specified classes of excise and taxation officers to carry out the purposes of the State Act by mapping existing posts to State Tax designations (Commissioner, Special Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner, State Tax Officer, Assistant State Tax Officer, State Tax Inspector).

State tax rates under GST notified for intra State supplies, with schedule based classification determining applicable rates.
Notification fixing state tax rates for intra State supplies of goods under Section 9 of the Himachal Pradesh GST Act, 2017: six rate tiers (2.5%, 6%, 9%, 14%, 1.5%, 0.125%) are to be applied by matching goods' descriptions in column (3) of the appended Schedules with the tariff item/sub heading/heading/Chapter in column (2). Definitions for "unit container", "brand name", "registered brand name" and an instruction to apply Customs Tariff First Schedule interpretation rules are included; the notification is effective 1 July 2017.

State tax rates on goods notified under section 9(1), allocating multiple rate bands and specified tariff items.
Notification under section 9(1) of the Gujarat GST Act notifies State tax rates to be levied on intra State supplies of goods by reference to six appended Schedules. Each Schedule specifies tariff headings and descriptions of goods that attract the corresponding State tax rate, with product specific qualifiers (for example goods put up in unit container bearing a registered brand name), appended lists for medicines and assistive devices, and application of Customs Tariff interpretative rules.

State tax rates under Delhi GST notified for goods by tariff schedules, applying to intra State supplies from July.
Notification under the Delhi GST Act formally notifies distinct State tax rate bands to be levied on intra State supplies of goods by reference to six appended Schedules. Each Schedule lists tariff items, headings or chapters and descriptions of goods to determine the applicable State tax band. The notification defines key terms including "unit container", "brand name" and "registered brand name", and directs that rules for interpretation of the First Schedule to the Customs Tariff Act shall apply to interpretation of this notification. The notification takes effect from the commencement date stated therein.

Telangana GST Rules establish portal-based procedures for registration, composition levy, valuation, input tax credit, returns and refunds and compliance.
The Telangana GST Rules, 2017 set procedural and substantive standards for registration, composition levy (intimation, eligibility, stock and billing obligations, withdrawal and show-cause procedures), valuation methods for diverse supply scenarios, and comprehensive input tax credit rules including attribution, distribution, reversal, capital-goods adjustments and transfer on business reorganisation, all implemented through specified electronic forms, timelines and the common portal.

Compensation cess correction alters GST tariff classifications and revises threshold wording for vehicle categories affecting cess applicability.
Corrigendum to Notification No. 1/2017 - Compensation Cess (Rate) makes two corrections: it expands the tariff entries in line 42 to add further subheadings, and it replaces the prior threshold phrase in line 42 with revised threshold wording, thereby modifying the scope and applicability language of the original notification.

GST notification amendment broadens chapter reference and removes restrictive wording to clarify taxable classifications.
Corrigendum to a State GST rate notification making three textual corrections: in Schedule I the tariff entry at serial No.180 is amended by replacing a specific chapter number with "or any Chapter" to broaden scope; in Schedule III the entry at serial No.42 omits the words "other than those"; and in Schedule III the entry at serial No.411 omits the words "goggles and the like, corrective, protective or other".

Way bill requirement: prescribed VAT-era documents must be carried by the person in charge during goods movement under GST.
Pursuant to rule 138 of the Gujarat Goods and Services Tax Rules, the documents specified under rules 51 and 52 of the Gujarat Value Added Tax Rules, 2006, as modified for the Gujarat Goods and Services Tax Act and Rules, are prescribed as the documents that the person in charge of a conveyance carrying consignments of goods must carry while the goods are in movement or in transit storage.

HSN code disclosure: turnover-based thresholds govern required digits on tax invoices from specified effective date.
Notification requires registered persons to mention HSN code digits on tax invoices according to prior-year turnover bands: nil for the lowest turnover band, two-digit HSN for the middle band, and four-digit HSN for the highest band. The requirement implements the first proviso to rule 46 of the Jharkhand GST Rules and comes into force on the specified commencement date.

Electronic verification code requirement updated to allow net banking login and portal-generated codes with retrospective effect.
Amendment substitutes the clause on electronic verification to permit an electronic verification code generated through net banking login on the common portal and an electronic verification code generated on the common portal, clarifying acceptable authentication mechanisms under sub rule (1) of rule 26 of the Jharkhand GST Rules, 2017, and stating retrospective commencement.

Jharkhand GST amendment: valuation hierarchy, input tax credit rules, invoicing, electronic returns and refund procedures compliance.
The amendment prescribes hierarchical valuation rules for non monetary and related party supplies prioritising open market value, known cash equivalents, like kind comparisons, cost plus and residual methods; sets documentary and procedural conditions for claiming and reversing input tax credit including timelines, formulaic apportionment for ISDs and financial institutions, prorata adjustments for capital goods with five year useful life, and detailed requirements for tax invoices, delivery challans and electronic returns and ledgers alongside refund and payment mechanics including formulas for zero rated and inverted duty refunds.

Electronic verification of signatures enables registration certificates and filings to be validated, altering signature and deemed registration procedures.
The Jharkhand GST Rules, 2017 are amended to permit filings and certificates to be "duly signed or verified through electronic verification code" or via e signature or other notified modes, and to create a deemed registration if a registration certificate is not made available on the common portal within fifteen days after furnishing prescribed information and no notice has been issued; several rule cross references and form entries (including CMP 04, CMP 07, REG 12 and REG 25) are also revised accordingly.