Mizoram GST Rules set composition levy procedures, eligibility conditions, tax rates and comprehensive registration and withdrawal mechanisms.
The rules prescribe electronic intimation, stock declaration and statement filing requirements for the composition levy, set eligibility conditions and display/invoicing obligations, and fix composition tax rates for specified categories. They define procedures for withdrawal or denial of composition status with notice, reply and order forms, and establish comprehensive registration, verification, amendment, cancellation, migration and authentication processes on the common portal using the FORM GST REG and related series.

Composition levy eligibility for small registered persons: specified turnover based rates apply while certain manufacturers are excluded.
Eligible registered persons with aggregate turnover not exceeding seventy five lakh rupees may opt for a composition levy in lieu of state tax at prescribed turnover based rates: one per cent for manufacturers, two and a half per cent for specified supplies under Schedule II clause (b), and half per cent for other suppliers; manufacturers of ice cream (2105 00 00), pan masala (2106 90 20) and goods under Chapter 24 (tobacco and substitutes) are excluded from the composition option.

Punjab GST rules: electronic intimation, stock filings and eligibility conditions for composition levy with prescribed forms and rates.
Rules set electronic filing requirements and timelines for opting into the composition levy (FORM GST CMP-01, CMP-02), mandate stock and statement filings (FORM GST CMP-03, ITC-03/ITC-01), prescribe eligibility conditions (exclusions for casual/non-resident persons; restrictions on inter-state/imported or unregistered-supplier stock), require specified bill and display wording, fix category-based tax rates, and provide procedural mechanisms for withdrawal, show-cause, reply and orders (FORM GST CMP-04 to CMP-07).

Electronic verification for GST filings expanded, e-sign adoption permitted and registration deemed granted after portal delay.
Amendments to the Andhra Pradesh GST Rules, 2017 (effective 22 June 2017) permit documents to be "duly signed or verified through electronic verification code" and allow e-signature or other notified verification modes; introduce a deemed-registration if a certificate is not made available on the common portal within fifteen days and no notice is issued; revise cross-references and figures in specified rules; extend timeframes in registration forms; and modify Forms GST CMP-04, GST CMP-07, REG-12 and REG-25 to update categories, cross-references, periods and identifiers.

State tax refund entitlement: partial refund for CSD on tax paid for inward supplies for subsequent supply.
The Canteen Stores Department (CSD) is specified as entitled to claim a fifty percent refund of the applicable State tax paid on inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to its authorized customers; this entitlement takes effect from 1 July 2017.

Refund of State tax available to United Nations, specified international organisations and diplomatic missions subject to conditions and reciprocity.
The notification makes refund of State tax available to the United Nations or a specified international organisation upon an organisational certificate confirming official use, and to foreign diplomatic missions or consular posts and their diplomatic officers where the Protocol Division issues a reciprocity certificate; services require an original undertaking of official or permitted personal use and goods require a mission certificate confirming mission use, restriction on disposal and repayment obligation on non compliance.

Refund of unutilised input tax credit barred for specified services; notification prevents refund claims for those supplies.
The State Government notifies that no refund of unutilised input tax credit shall be allowed in respect of supplies of services specified in sub item (b) of item 5 of Schedule II, rendering taxpayers supplying those services ineligible to claim refund under the statutory refund provisions; the notification takes effect from the commencement date set in the notification.

Goods on which refund of unutilised input tax credit is not allowed are specified, including textile and railway items.
Notification bars refund of unutilised input tax credit for specified goods where credit accumulates because input tax rates exceed output tax rates (excluding nil rated or fully exempt supplies); goods are listed by tariff items using the Customs Tariff Act schedule and interpretation rules, and the measure takes effect from 1 July 2017.

Interest rate notification under State GST sets distinct annual interest for payment defaults, refunds, and provisional recovery.
The Government notifies distinct annual interest rates under the State Goods and Services Tax Act for specified provisions: interest on tax payment defaults under section 50 (including its enhanced-liability clause), interest on delayed refunds under section 54, and interest applicable to recovery and provisional measures under section 56 and its proviso. The tabled rates correspond to each statutory entry and take effect from the announced commencement date, guiding computation of interest liabilities and refund interest accruals for purposes of compliance and assessment under the State GST framework.

Public authority activities not treated as supply under GST: activities related to Panchayat functions excluded from supply treatment.
Activities or transactions undertaken by the Central Government, State Government or any local authority in which they act as a public authority shall not be treated as supply of goods or services; specifically, services by way of any activity in relation to a function entrusted to a Panchayat under Article 243G are excluded from supply treatment under the Andhra Pradesh GST Act, effective from 1 July 2017.

State tax on intra State services: various rates and input tax credit conditions notified, affecting service classification.
Notification prescribes State tax on intra State supplies of services under the Andhra Pradesh GST Act, 2017 by listing service classifications with corresponding State tax rates and conditions. It sets special valuation rules for construction involving transfer of land and for lotteries, explains that goods include capital goods, applies interpretative rules for certain headings, and specifies that certain reduced rates are contingent on non utilisation or reversal of input tax credit. The notification's provisions are effective from the stated commencement date.

State tax rates under Andhra Pradesh GST notified; schedule based classification determines applicable rates for intra State goods supply.
The Government, under section 9(1) of the Andhra Pradesh Goods and Services Tax Act, 2017, notifies state tax rates for intra State supplies of goods by reference to six appended Schedules. Goods are assigned to a rate tier by matching their tariff item, sub heading, heading or Chapter (as per the First Schedule to the Customs Tariff Act, 1975) with the corresponding description in column (3) of the Schedules. Definitions for ''unit container'', ''brand name'' and ''registered brand name'' and application of Customs Tariff interpretation rules are provided; the notification takes effect from 1 July 2017.

E commerce operator tax liability: operator must pay GST on specified passenger transport and accommodation services supplied through platforms.
The notification requires the electronic commerce operator to pay tax on intra-State supplies of (i) passenger transportation by radio-taxi, motorcab, maxicab and motor cycle as per the service classification headings, and (ii) accommodation services in hotels, inns, guest houses, clubs and campsites provided through electronic commerce platforms, except where the supplier is separately liable for registration under the Act. Explanations define "Heading", "radio taxi" and adopt Motor Vehicles Act meanings for the vehicle categories.

Reverse charge on specified services under Andhra Pradesh GST requires recipients to pay state tax from July 1, 2017.
Notification under Section 9(3) of the Andhra Pradesh GST Act requires recipients to pay State GST on a reverse charge basis for specified services including GTA transport to specified recipients, representational and legal services to business entities, arbitral tribunal services, sponsorship to corporates or partnerships, specified government services to business entities (with listed exclusions), director services to the company, insurance agent services to insurers, recovery agent services to banks and financial institutions, and transfers/permissions of copyright to publishers and similar persons; definitions and effective date included.

Goods attracting reverse charge under GST include cashew nuts, bidi leaves, tobacco, silk yarn and government lotteries.
Notification under the Andhra Pradesh GST Act specifies certain intrastate supplies of goods for which State tax shall be paid on reverse charge by the recipient, identifying goods by Customs Tariff First Schedule entries and specifying supplier and recipient categories. Effective 1 July 2017, the Table lists cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supplies of lottery by government authorities to lottery distributors or selling agents; interpretation follows the First Schedule rules of the Customs Tariff Act, 1975.

Appointed day for GST provisions set; key sections of the Act commence on the notified date.
The Government appointed the 1st day of July, 2017 as the appointed day for commencement of specified provisions of the Andhra Pradesh Goods and Services Tax Act, 2017, bringing sections 6-9, 11-21, 31-41, 42 (except the proviso to sub section (9)), 43 (except the proviso to sub section (9)), 44-50, 53-138, 140-145, 147-163 and 165-174 into force on that date.

Andhra Pradesh disbands commercial taxes border check posts and withdraws commercial taxes wing effective 1 July 2017.
The Government orders the disbandment of identified Commercial Taxes border check posts and the withdrawal of the Commercial Taxes wing from Integrated Check Posts to conform with the GST Council decision abolishing interstate border checks and due to the repeal of the State VAT regime except for specified commodities, listing specific check posts to be vacated and ceasing their taxation-check functions.

Electronic commerce operator liability: tax on intra State taxi and accommodation supplies must be paid by the operator.
Notification designates that the electronic commerce operator is responsible for payment of tax on intra-State supplies of passenger transportation by radio-taxi, motorcab, maxicab and motor cycle, and on accommodation services supplied through an electronic commerce operator, except where the supplier through the operator is separately liable for registration. Definitions clarify "radio taxi" and adopt Motor Vehicles Act meanings for vehicle terms; the measure is issued under the relevant taxing Act and is effective from the notified commencement date.

Refund entitlement for international organisations and diplomatic missions under Puducherry GST: conditional refund of state tax.
Refund entitlement is allowed to the United Nations or specified international organisations and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers for state tax paid on supplies of goods or services, subject to certification by the organisation or the Protocol Division of the Ministry of External Affairs on reciprocity and to conditions including an undertaking for services, certificates of use and non-disposal for goods, repayment on breach, and cessation of refunds upon withdrawal of the Protocol Division certificate.

No refund of unutilised input tax credit for specified Schedule II services, effective from July implementation date.
The notification invokes section 54(3) of the Puducherry GST Act, 2017 to specify that no refund of unutilised input tax credit shall be allowed for services specified in sub-item (b) of item 5 of Schedule II; the restriction takes effect from 1 July 2017.