Composition Levy eligibility set with turnover limits, conditional reduced threshold for certain States, and exclusions for specified manufacturers.
An eligible registered person may opt for composition levy under section 10(1) of the Jharkhand GST Act subject to an aggregate turnover ceiling in the preceding financial year, with a reduced ceiling applying where taxable supplies originate from certain States. Manufacturers of specified goods - identified by tariff entries and a Chapter reference covering ice cream and edible ice, pan masala, and tobacco and manufactured tobacco substitutes - are excluded from eligibility. The notification applies the First Schedule interpretation rules of the Customs Tariff Act for tariff identification and specifies an effective date for these provisions.

Rate of interest under Jharkhand GST fixed for specified provisions, with varied annual rates, effective from July.
Fixes the rate of interest under specified provisions of the Jharkhand Goods and Services Tax Act, 2017 by state notification, prescribing differentiated annual interest rates for delayed payment, additional interest, interest on refunds, and the proviso to the interest provision, and declares the rates to take effect from the first day of July, 2017.

Commencement of Jharkhand GST Act provisions: specified sections notified to come into force enabling state GST administration.
The State Government notifies the commencement of specified provisions of the Jharkhand Goods and Services Tax Act, 2017 with effect from 1st July, 2017, listing the precise sections to be brought into force to operationalise levy, registration, returns, assessment, payment and other procedural aspects of the State GST, while excluding certain provisos to particular sub sections.

Rate of interest under Odisha GST Act fixed for distinct sections, specifying higher rates for delayed payment and lower for refunds.
The State Government prescribes the rate of interest per annum under the Odisha Goods and Services Tax Act, 2017 for specified provisions: sub section (1) of section 50 at 18%, sub section (3) of section 50 at 24%, sub section (12) of section 54 at 6%, section 56 at 6%, and the proviso to section 56 at 9%. The notification takes effect from the 1st day of July, 2017.

Composition scheme: eligible small taxpayers may opt to pay fixed turnover-based state tax rates in lieu of regular liability; certain goods excluded.
The notification prescribes a composition scheme under the Odisha GST Act permitting an eligible registered person with limited aggregate turnover to pay a fixed amount on turnover in the State instead of regular State tax. It sets distinct turnover-based rates for manufacturers, specified supplies under Schedule II, and other suppliers, and excludes manufacturers of goods listed in the Table (ice cream and other edible ice, pan masala, and goods under the tobacco chapter) from opting into the scheme; tariff references follow the Customs Tariff Act interpretation rules.

E commerce operator tax liability assigned for specified intra State passenger transport and accommodation services under GST framework.
The notification places the obligation to pay tax on intra State supplies of specified services on the electronic commerce operator, covering passenger transportation by radio taxis, motorcabs, maxicabs and motor cycles, and accommodation services in hotels, guest houses and similar lodging venues, except where the supplier through the operator is separately liable for registration under the GST registration provisions; key vehicle and service terms are defined.

Diplomatic tax refund entitlement: refunds subject to reciprocity, certification, and use and disposal conditions for goods and services.
Specialised entities may claim refund of State tax on supplies of goods or services subject to certification and conditions: United Nations and specified international organisations require a certificate confirming official use; foreign diplomatic missions, consular posts, and diplomatic agents require a Protocol Division certificate based on reciprocity, an original signed undertaking for services, and, for goods, a certificate confirming use by the mission, non disposal within three years and repayment obligation on non compliance.

Non-availability of ITC refund for specified services under section 54(3) bars refund claims for those services.
Notification under the Odisha GST Act disallows refund of unutilised input tax credit under sub section (3) of section 54 where the supply comprises the services specified in sub item (b) of item 5 of Schedule II; it creates a procedural bar to refund claims for those services and is issued by the State Government on the GST Council's recommendation.

Neither supply of goods nor services: activities related to Panchayat functions are excluded from taxable supply under OGST.
The State notifies that activities or transactions by the Central Government, State Government or any local authority in their capacity as public authorities shall be treated neither as a supply of goods nor a supply of services; specifically, services in relation to any function entrusted to a Panchayat under the Constitution are excluded from supply characterization.

Reverse charge mechanism shifts State GST liability to recipients for specified categories of services under the notification.
Notification prescribes that the whole of State tax on specified categories of services shall be paid under the reverse charge mechanism by the recipient, listing suppliers and recipient classes for services including road transport by GTAs, legal and arbitral services to business entities, sponsorships, certain government supplies to business entities (with exclusions), director's services to the company, insurance and recovery agent services to insurers and financial institutions, and transfers or licences of copyright to publishers and producers, with specified explanations on recipient attribution and reliance on statutory definitions, effective from the notified commencement date.

Service exemption on intra state supplies - specified services charge nil State tax under Odisha notification, subject to stated conditions.
The Odisha notification exempts intra State supplies of services listed in the Table from State GST to the extent the tax exceeds the prescribed rate (generally nil), subject to conditions and exclusions specified against each entry. It enumerates sectoral categories-governmental services, transport, health, education, agriculture, financial and insurance services, construction labour for specified housing schemes, accommodation below declared tariff thresholds, incubatee and skill development services, among others-and sets applicability limits, exemptions subject to thresholds or provisos, detailed definitions, and an effective date of commencement.

GST rates for services set by classification; special valuation for construction with land and input tax credit conditions apply.
Notification prescribes intra State GST rates for services by classification headings, with variable rates and conditions including restrictions on input tax credit for specified reduced rates; special valuation rules govern construction supplies involving land (land value deemed one third of total consideration) and lottery valuation; explanatory provisions define terms and adopt tariff interpretation rules; an annexed Scheme of Classification maps service codes to headings; the notification operates from the stated commencement date under the Odisha GST Act.

Exemption for intra State supply of second hand goods: unregistered suppliers relieved from state tax when buyer is registered and pays tax.
Exemption of intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods who pays the State tax on the value of outward supply as determined under the GST valuation rules; supplies from any supplier who is not registered are exempted from the whole of the State tax leviable under the Act.

Exemption for supplies to TDS deductors: intra State receipts from unregistered suppliers exempt from State GST when deductor's registration is limited.
Intra State supplies received by a tax deductor under the TDS framework from an unregistered supplier are exempt from State GST, provided the deductor's registration is confined to the TDS deductor category and the deductor is not otherwise liable to register under general registration requirements.

Reverse charge exemption for intra State supplies from unregistered suppliers where daily aggregate falls below specified threshold and applies prospectively.
Exemption removes State tax liability under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from an unregistered supplier, subject to a per day aggregate value ceiling; the exemption is issued under section 11(1) on GST Council recommendation and commences from the notification's effective date.

Exemption from State Tax: supplies by CSD to unit run canteens and authorised customers are exempt.
The State Government, invoking sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 and on Council recommendation, exempts from the whole of the State tax supplies of goods comprising: CSD to Unit Run Canteens; CSD to authorised customers; and Unit Run Canteens to authorised customers, with tariff item identification governed by the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

Refund bars on unutilized input tax credit where input tax rate exceeds output tax rate for specified goods.
A notification under the proviso to sub-section (3) of section 54 of the Odisha GST Act, 2017 notifies specific tariff items and goods for which no refund of unutilised input tax credit shall be allowed where credit accumulated because input tax rates exceed output tax rates (excluding nil-rated or fully exempt supplies); interpretation of tariff references follows the First Schedule to the Customs Tariff Act, 1975.

Reverse charge on specified intra state goods: recipient must pay State GST for supplies listed under section 9(3).
Prescription of reverse charge under section 9(3) of the Odisha GST Act specifies that State tax on listed intra state goods - cashew nuts (unshelled), bidi wrapper leaves, tobacco leaves, silk yarn (from raw silk/cocoons), and supply of lottery - shall be paid by the recipient. Suppliers are identified (agriculturists; manufacturers of silk yarn; State/UT or local authority for lotteries) and recipients are specified (any registered person; lottery distributor/selling agent). Customs Tariff First Schedule interpretation rules and a definition cross reference for lottery distributors apply.

Concessional OGST for petroleum supplies requires DGH certification and compliance before reduced state tax applies.
The notification grants a concessional State GST rate on intra State supplies of goods listed in the Annexure when used in petroleum exploration, production or coal bed methane operations under nomination licenses or specified contracts; recipients must produce a DGH certificate at the time of supply, sub contractors must provide an affidavit and undertakings, transfer of exempt goods requires DGH permission and undertakings, and disposal of such goods may be taxed on depreciated value under prescribed straight line depreciation rules.

GST exemption on intra State supply of listed goods now removes State tax liability for specified items.
The State exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under section 9 of the Odisha GST Act, 2017. The Schedule identifies tariff items and descriptions of exempt goods and specifies exclusions for items "put up in unit containers" and goods bearing a "registered brand name" where indicated. The notification adopts interpretive rules of the Customs Tariff First Schedule for classification and defines key phrases; it is effective from 1st July, 2017.