Intra State supply of goods in Puducherry exempted from state GST for items specified in the notification schedule.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9 of the Puducherry Goods and Services Tax Act, 2017, under the power conferred by sub section (1) of section 11, with Schedule qualifications including unit container and registered brand name definitions and application of Customs Tariff interpretation rules.

GST rate on intra State supply of goods notified with multiple rate bands tied to tariff based schedules.
Notification under the Puducherry GST Act, 2017 notifies state tax rates on intra State supplies by reference to six appended Schedules (I-VI), each listing tariff items and descriptions to determine applicable rates. The notification binds rate application to the Schedule entries, includes Lists specifying particular drugs and assistive devices, defines "unit container" and "registered brand name", and directs that the interpretive rules and notes of the Customs Tariff First Schedule apply to this notification. It is effective from 1 July 2017.

Commencement of GST provisions: Specified sections of the Tamil Nadu GST Act to be brought into force by government notification.
The Governor, exercising powers under sub section (3) of section 1 of the Tamil Nadu Goods and Services Tax Act, 2017, appoints the 1st day of July, 2017 as the date on which specified sections of the Act shall come into force, listing grouped ranges of operative sections and excluding the provisos to sub section (9) of sections 42 and 43.

Electronic commerce operator liability: operator must pay GST on specified intra State transport and accommodation supplies.
Tax liability is placed on the electronic commerce operator to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation provided in hotels, inns, guest houses, clubs, campsites or other commercial lodging places, except where the person supplying such accommodation through the electronic commerce operator is independently liable for registration; "radio taxi" is defined by two way radio communication with central control and GPS/GPRS tracking, with statutory vehicle category meanings applied to other vehicle types.

Refund entitlement for international organisations and diplomatic missions subject to certification and conditions for state tax on supplies received
The notification specifies that the United Nations or a specified international organisation and foreign diplomatic missions or consular posts (including diplomatic agents and career consular officers) are entitled to refund of state tax on supplies of goods or services received, subject to certification: international organisations must provide a certificate confirming official use; diplomatic missions require a Protocol Division certificate based on reciprocity, an undertaking for services, and certificates and use and disposal restrictions for goods, with repayment obligations on non compliance and cessation of refunds upon withdrawal of the Protocol Division certificate.

No refund of unutilised input tax credit: disallowed for services specified in Schedule II from the notified commencement.
The Governor, on the recommendations of the Council and under the Tamil Nadu Goods and Services Tax Act, notifies that no refund of unutilised input tax credit shall be allowed under the Act's refund provision in respect of supplies of services specified in sub-item (b) of item 5 of Schedule II; the notification fixes the prohibition to come into force from the notified commencement.

Services related to Panchayat functions excluded from supply classification under GST, when performed by public authorities.
Activities undertaken by the Central Government, State Government, or any local authority as public authorities, insofar as they relate to functions entrusted to a Panchayat under Article 243G of the Constitution, are notified as neither a supply of goods nor a supply of services for GST purposes.

Reverse Charge on Specified Services requires recipients to pay state GST on notified service categories.
Notifies application of the reverse charge mechanism under section 9 of the Tamil Nadu GST Act so that whole of the state tax on specified service categories is payable by the recipient located in the taxable territory; enumerates covered services (GTA road transport, advocate representation to business entities, arbitral tribunal services, sponsorships, certain government supplies to business entities with exclusions, director services to company, insurance agent services, recovery agent services to financial institutions, and copyright transfers to publishers/producers) and clarifies recipient definitions and special rules.

State tax exemption for specified service categories reduces GST incidence on essential, government and social services.
Exempts intra State supplies of specified services from State tax where tax exceeds the amount computed at the notified rate, treating numerous service categories as Nil rated subject to conditions. The list covers charitable and religious services, government related municipal and panchayat activities, select transport and public utility services, pure labour contracts for individual housing under specified schemes, renting of residences, legal, educational, health and agricultural services, insurance and pension collections, specified financial and regulatory services, and other socially oriented or small scale services, with defined exclusions and eligibility provisos and interpretative definitions.

State tax on intra State supply of services: specified rates and input tax credit conditions notified under Tamil Nadu GST.
Notification prescribes state tax on intra State supply of services by listing service headings and assigning tax rates with specified conditions; certain reduced rates apply only if input tax credit on goods or services used in supplying the service has not been taken or is reversed. It sets valuation rules for construction involving transfer of land (land value deemed one third of total), valuation of lotteries, incorporates definitions (including information technology software and agricultural terms), and provides an annexed scheme of classification of services for rate application. Effective 1 July 2017.

Exemption for intra State second hand goods: unregistered suppliers' receipts to registered dealers are exempt from state tax.
Exempts intra State supplies of second hand goods received by a registered dealer in second hand goods who pays state tax on the outward supply value as determined under the GST rules, where the supplier is not registered, removing the state tax otherwise leviable on such receipts.

Exemption for intra State supplies received by withholding deductor: state tax waived when supplier is unregistered, subject to registration condition.
Intra State supplies of goods or services received by a withholding deductor from an unregistered supplier are exempt from State tax under the Act, provided the deductor is not liable to be registered except under the specific registration category referenced; the exemption is limited to the State tax levy and takes effect from the notified commencement date.

Exemption from state tax for intra state supplies from unregistered suppliers, subject to a daily aggregate value limit.
Exemption from state tax is granted for intra State supplies of goods or services received by a registered person from any supplier who is not registered, covering the whole of the state tax leviable under the Tamil Nadu GST Act, 2017, but the exemption does not apply where the aggregate value of such supplies received in a day from unregistered suppliers exceeds a specified daily threshold; the notification takes effect from the first day of July, 2017.

Exemption of supplies by CSD from state GST where supplied to Unit Run Canteens and authorized customers.
The notification exempts specified supplies from the whole of the state tax under section 9 of the Tamil Nadu GST Act: supplies by the CSD to Unit Run Canteens; supplies by the CSD to authorized customers; and supplies by Unit Run Canteens to authorized customers, applying to goods under any tariff classification in the First Schedule to the Customs Tariff Act, 1975, with the Schedule's interpretative rules to apply and with the exemption effective from the notification's commencement date.

Refund entitlement for Canteen Stores Department: tax on inward supplies refundable when supplied to Unit Run Canteens or authorized customers.
Canteen Stores Department is specified as entitled to claim a refund of fifty per cent. of applicable state tax paid on inward supplies of goods received for subsequent supply to Unit Run Canteens of the CSD or to the authorized customers of the CSD.

No refund of unutilised input tax credit for specified goods where input tax rate exceeds output tax rate; refunds barred.
The notification bars refund of unutilised input tax credit for specified goods where credit accumulated because input tax on inputs exceeds output tax on supplies (excluding nil rated or fully exempt supplies), identifies affected goods by Customs Tariff Schedule references, and applies the interpretative rules of that Schedule to this notification.

Reverse charge on intra state supplies transfers state GST liability to the recipient for specified agricultural and specified manufactured goods.
Specification of reverse charge liability for state tax on specified intra state supplies, making the recipient responsible to pay state GST for supplies including cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn from raw silk manufacturers, and lotteries supplied by government authorities to lottery distributors or selling agents; references to tariff items adopt the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules.

GST exemption on petroleum related supplies limited to a specified state tax rate, subject to DGHC certification and compliance.
Exempts intra State supplies of goods listed in the Annexure used for petroleum or coal bed methane operations from state GST to the extent tax exceeds an amount calculated at a specified rate, provided recipients or subcontractors produce at the time of supply a Directorate General of Hydrocarbons certificate (and where applicable affidavits and undertakings). Transfers require DGHC authorisation and compliance undertakings. Disposal of exempt goods may attract tax on depreciated value computed by prescribed quarterly rates, subject to documentary proof that goods are no longer required for operations.

GST exemption of specified intra State goods removes state tax liability on listed agricultural and essential products effective immediately.
The Governor, exercising powers under section 11(1) of the Tamil Nadu Goods and Services Tax Act, 2017, exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9. The Schedule identifies goods by tariff item, heading or Chapter and describes exclusions for items put up in a "unit container" or bearing a "registered brand name". Interpretation adopts the First Schedule to the Customs Tariff Act, 1975 and its rules of interpretation.

Tamil Nadu GST rules set electronic procedures for composition levy, registration, valuation, input tax credit, invoicing and refunds.
The Rules prescribe electronic procedures for composition levy (eligibility, intimation, stock declaration and rates), detailed online registration and verification processes including GSTIN structure and special categories, valuation methodologies for various supply scenarios, and a comprehensive input tax credit framework covering documentary conditions, attribution, reversal, special sectoral rules and transfer on business reorganisation. They also mandate tax invoice formats, record keeping, returns and matching processes, electronic ledgers and payment methods, refund formulas and procedural forms for audits, advance rulings and appeals.