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.

State GST rates on goods notified with schedule based levy for intra State supplies and tariff classifications.
The Governor notifies state tax rates to be levied on intra State supplies of goods by reference to six appended Schedules, each listing tariff items, headings and descriptive entries. Applicability of a rate depends on the corresponding tariff item/sub heading/heading or Chapter entry and product description in the Schedule. Definitions such as "unit container" and "registered brand name" and interpretative rules of the First Schedule to the Customs Tariff Act apply. The notification takes effect from the stated commencement date.

Interest rates under Tamil Nadu GST Act specified for defaults, refunds and recoveries, taking effect from July.
Prescribes the rate of interest per annum under specified provisions of the Tamil Nadu Goods and Services Tax Act, 2017 for (i) interest under section 50(1), (ii) increased interest under section 50(3), (iii) interest under section 54(12) for refunds, (iv) interest under section 56 for recovery, and (v) the proviso to section 56; each category is assigned a corresponding annual percentage rate and the notification takes effect from 1 July 2017.

Composition scheme prescribes a turnover-based levy for eligible small suppliers with specified tariff-based exclusions under state GST.
The notification prescribes that an eligible registered person with aggregate turnover below the prescribed threshold may opt to pay a turnover-based composition levy in lieu of tax, with distinct rates for manufacturers, suppliers of specified supplies, and other suppliers. Manufacturers producing goods listed by tariff descriptions in the Table are excluded from opting. The Table's tariff references and their interpretation follow the First Schedule to the Customs Tariff Act, 1975. The prescription is issued under section 10 of the Tamil Nadu Act and takes effect from the stated commencement date.

Tax liability under GST requires previously exempt manufacturing units to pay GST, with a state reimbursement scheme to follow.
Eligible manufacturing units previously covered by the Assam Industries (Tax Exemption) Scheme, 2009 are liable to pay tax under the Assam Goods and Services Tax Act, 2017 from the date that Act takes effect because the prior partial-exemption mechanism is incompatible with GST. The State will notify a scheme under which tax collected under the GST Act from such units will be reimbursed to them. The notification is effective upon publication in the Official Gazette and implements the GST Council's position on transitional treatment of tax-incentivised entities.

GST liability on formerly exempt industrial units; a GST-compatible reimbursement scheme will be framed for eligible amounts.
Eligible manufacturing units formerly covered by the Assam Industries (Tax Exemption) Scheme, 2015 must pay tax under the Assam Goods and Services Tax Act, 2017 from its commencement; the Scheme ceases to operate except for a limited transitional purpose of issuing Eligibility Certificates and Certificates of Entitlement to qualifying units, and a GST-compatible reimbursement scheme will be framed to refund eligible amounts from tax collected under the Assam GST Act.

Electronic verification for GST filings enables alternative signature methods and deemed registration if portal delays persist.
The amendment revises signature and verification requirements to allow documents to be duly signed or verified through electronic verification code or e signature or other Board notified modes, introduces a deemed registration where the certificate is not made available on the common portal within fifteen days and no notice is issued, corrects rule cross references, deletes specified provisos, and updates several forms including composition category entries, a cross reference correction in CMP 07, an extended compliance period in REG 12, and label changes in REG 25.

GST valuation, input tax credit and invoicing rules updated: valuation hierarchy, ITC documentation, refunds, audits and returns procedures.
Amendments add detailed valuation rules where consideration is not wholly monetary, specify valuation methods for related party and agent transactions, and provide residual valuation by cost or reasonable means. They create sectoral deemed values (foreign exchange, travel agents, insurance, second hand goods), exclude pure agent disbursements from taxable value, and prescribe exchange rate and tax inclusive value calculations. Complementary provisions reform Input Tax Credit documentation and reversal rules (including banking options and ISD distribution formulas), transitional credit claims for stocks and capital goods with prescribed forms and depreciation, and operationalize invoicing, returns matching, refund processes, assessment, audit, advance rulings and appeals.

Input tax credit on specified employee services allowed when employer is legally obligated to provide them from effective date.
Availability of input tax credit is specified for rent-a-cab, life insurance and health insurance services where provision of those services is obligatory for an employer under any law in force; entitlement is conditional on the employer's legal obligation, and the specification takes effect on the notification's stated commencement date.

Composition levy eligibility: registered persons may opt for category-specific composition rates subject to specified product exclusions.
Eligibility for the composition levy under section 10 is limited to registered persons with aggregate turnover below the notified threshold, allowing them to pay a composition amount in lieu of tax under section 9 at category-specific percentage rates of turnover in the State; manufacturers of ice cream and edible ice, pan masala, and goods under the tobacco and manufactured tobacco substitutes chapter are excluded, with tariff terms and interpretative rules drawn from the First Schedule to the Customs Tariff Act, 1975.

Interest rate fixation under GST provisions sets annual rates for delayed payment, refund and recovery, effective from July.
The notification fixes annual interest rates under the Assam Goods and Services Tax Act, 2017 for various provisions: distinct rates for interest on delayed payment under section 50 (including an enhanced rate for specified defaults), for interest on delayed refunds under section 54, and for interest on recovery under section 56 including a separate rate for the proviso to section 56, with the rates effective from the stated commencement date.

HSN code disclosure: turnover-based digit reporting in tax invoices mandated from July first, 2017 for registered taxpayers.
Registered persons must state the digits of the Harmonised System of Nomenclature (HSN) Codes in tax invoices according to turnover-based thresholds: no HSN digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band, as prescribed in the notification; the requirement is effective from the commencement date set in the notification and applies under the first proviso to rule 46 of the Assam GST Rules, 2017.

Commencement of SGST provisions: specified sections of the Assam GST Act are brought into force by executive notification.
The Governor, exercising the Act's commencement power, appoints a date on which specified ranges of sections of the Assam Goods and Services Tax Act, 2017 shall come into force, listing broad clusters of operative provisions while expressly excluding the provisos to two specified provisions; the declaration is issued by executive notification with an administrative reference.

Electronic commerce operator tax liability for specified transport and accommodation services now imposed, with supplier registration exception.
Notification designates electronic commerce operator as liable to pay tax on intra State supplies for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging places, except where the supplier through the operator is independently liable for registration; definitions for radio taxi and vehicle categories are provided and an effective commencement date is specified.

Refund entitlement for international organisations and diplomatic missions conditioned on certificates, reciprocity, use undertakings and non disposal obligations.
Entitlement to refund of State tax is specified for the United Nations or a specified international organization on production of a certificate confirming official use, and for foreign diplomatic missions or consular posts and their diplomatic agents or career consular officers subject to a Protocol Division certificate based on reciprocity, an undertaking for services, certification and three year non disposal conditions for goods, repayment on non compliance, and cessation of refund upon withdrawal of the Protocol Division certificate.

No refund of unutilised input tax credit for specified services under section 54(3), restricting refund claims for those supplies.
No refund of unutilised input tax credit shall be allowed under sub section (3) of section 54 of the Assam Goods and Services Tax Act for supplies of services specified in sub item (b) of item 5 of Schedule II; the Governor, on Council recommendation and being satisfied of public interest, notified this restriction effective from the stated commencement date.

Exclusion of Panchayat activities from supply: activities by public authorities are not treated as supply under GST.
A notification under the proviso to sub section (2) of section 7 of the Assam GST Act excludes services by way of any activity in relation to a function entrusted to a Panchayat under article 243G from classification as a supply; when undertaken by the Central Government, State Government or any local authority as a public authority, such activities are treated as neither a supply of goods nor a supply of service for the purposes of Assam GST.

Reverse charge on specified services requires the recipient to pay state GST for listed supplier-recipient combinations.
The notification prescribes a reverse charge mechanism under section 9(3) of the Assam GST Act whereby specified categories of services listed (including GTA transportation to specified recipients, legal representation to business entities, arbitral tribunal services, sponsorship, certain government supplies, director services, insurance and recovery agent services, and copyright transfers) require the recipient located in the taxable territory to pay the State tax; explanations identify the freight payer as recipient for GTA supplies and align defined terms with the GST Act.

Assam notification exempts specified intra State services from State GST above the tabled rates, largely nil rated, subject to conditions.
The Governor, under the proviso to s.11(1) of the Assam Goods and Services Tax Act, 2017, exempts intra State supplies of services listed in the Table from State tax to the extent the tax exceeds the rate specified in the Table (largely Nil), subject to the conditions and carve outs set out for particular services and to the accompanying definitions; the notification is effective from 1 July 2017.

Assam GST service rates notified; intra state services taxed at specified rates with conditional input tax credit, effective July 1.
Notification No. 11 (29 June 2017) under the Assam GST Act, 2017 notifies State tax rates for intra State supplies of services as per the annexed Scheme of Classification of Services, prescribes sectoral rates and conditions (notably non utilisation of input tax credit for many entries), establishes special valuation rules for supplies involving transfer of land and for lotteries, provides interpretive rules and definitions (including for information technology software and agricultural produce), and takes effect from 1 July 2017.