Exemption for intra-State second-hand goods: registered buyers taxed on outward supply exempt from State tax on unregistered sellers.
Exemption is granted for intra State supplies of second hand goods received by a registered person dealing in such goods who pays State tax on the value of outward supply as determined under the valuation rules; the exemption applies to supplies received from unregistered suppliers and relieves the registered recipient from the State tax leviable on those inward supplies under the State GST levy provision.

Exemption for tax deductor removes State GST liability on intra State supplies from unregistered suppliers for eligible deductors.
Exemption waives State GST on intra State supplies of goods or services received by a tax deductor from an unregistered supplier, conditioned on the deductor not being liable to register except under the specific deductor registration category; the exemption is issued under the state GST statute and takes effect from the stated date.

Reverse charge exemption for supplies from unregistered suppliers: state tax exempted when daily aggregate below threshold.
Exempts intra-State supplies of goods or services received by a registered person from suppliers who are not registered from the whole of the State tax leviable, subject to the condition that the aggregate value of such supplies received from all unregistered suppliers does not exceed a daily threshold of five thousand rupees; the exemption was made effective from the specified commencement date by state notification.

GST exemption for Canteen Store Department supplies extends state tax relief to CSD, unit canteens and authorized customers.
Exemption from the whole of the State tax is granted for supplies connected to the Canteen Store Department: CSD to Unit Run Canteens, CSD to authorized customers, and Unit Run Canteens to authorized customers; tariff references are to be interpreted by the First Schedule to the Customs Tariff Act, 1975, including its notes, and the exemption relieves such supplies from the State tax leviable under the Assam GST Act.

Canteen Stores Department refund entitlement: specified partial state-tax refund on inward supplies for supply to unit canteens.
The Canteen Stores Department under the Ministry of Defence is specified as entitled to claim a fifty per cent refund of the 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, effective from the notified commencement date.

No refund for unutilised input tax credit where input tax rate exceeds output tax rate for specified goods under GST.
Notification designates specified goods for which no refund of unutilised input tax credit shall be allowed where credit accumulated because tax on inputs exceeds tax on output supplies (excluding nil rated or fully exempt supplies), listing tariff items and goods and applying Customs Tariff Schedule interpretation rules.

Reverse charge on specified goods: recipients must pay State GST for specified intra state supplies listed by notification.
Reverse charge places liability on the recipient to pay State tax on specified intra state supplies listed by tariff entries; specified suppliers include agriculturists and certain manufacturers (e.g., silk yarn producers), and specified recipients include any registered person or, in the case of lottery supplies, lottery distributors or selling agents.

Petroleum operations: specified goods supplied for oil and CBM work attract a concessional State tax rate with documentary conditions.
This notification exempts specified intra State supplies of goods for petroleum and coal bed methane operations from State tax in excess of the concessional rate of 2.5%, limited to goods in the annexed List and corresponding tariff entries, and conditioned on production of a Directorate General of Hydro Carbons certificate and specified affidavits and undertakings by licensees, contractors, sub contractors and transferees.

Assam GST: intra State supplies of specified agricultural, food and essential goods exempt from state tax under notification.
Exempts intra State supplies of goods specified in the appended Schedule, identified by tariff item, sub heading, heading or Chapter, from the whole of state tax leviable under section 9 of the Assam Goods and Services Tax Act, 2017; provides operative definitions for "unit container", "brand name" and "registered brand name" and adopts the First Schedule to the Customs Tariff Act, 1975 interpretation rules; certain goods are excluded when put up in unit containers bearing a registered brand name; exemption effective 1 July 2017.

GST notification sets state tax rates for goods across six schedules, defining tariff based applicability and key terms.
Under section 9(1) of the Assam Goods and Services Tax Act, 2017, the Governor notifies state tax rates for intra State supplies of goods by six appended Schedules: 2.5% (Schedule I), 6% (Schedule II), 9% (Schedule III), 14% (Schedule IV), 1.5% (Schedule V) and 0.125% (Schedule VI). Each Schedule pairs tariff item references with descriptive entries; the First Schedule to the Customs Tariff Act, 1975 and its interpretative rules apply for classification. Definitions ("unit container", "brand name", "registered brand name") and list based inclusions/exclusions govern rate application; the notification is effective 1 July 2017.

Madhya Pradesh notifies state GST rates: 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on intra state goods.
The State Government, in exercise of powers under sub section (1) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 and on Council recommendations, notifies state tax rates of 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on intra State supplies of goods specified in the appended Schedules; the rate applicable depends on the description in column (3) and the tariff classification in column (2) of those Schedules, with interpretive rules of the Customs Tariff First Schedule to apply as far as practicable.

State tax on intra state supply of services set by classification with specified rates, valuation rules and input tax credit conditions.
The notification prescribes levy of state tax on intra State supply of services according to an annexed Scheme of Classification of Services, assigning specified rates and conditions for each Heading and tariff code; it includes valuation rules for supplies involving transfer of land, prescribed valuation for lotteries, conditions requiring non utilisation or reversal of input tax credit for concessional rates, and definitions and interpretative instructions applicable to the classification and rates.

Reverse charge mechanism: recipients must pay state GST on specified supplier-service categories under territorial and recipient conditions.
The notification prescribes that recipients located in the taxable territory shall pay the entire Rajasthan State GST under the reverse charge mechanism for specified services supplied by identified categories of suppliers, effective 1 July 2017. Covered services include road goods transport by GTAs to specified recipients, representational legal services by individual advocates or firms to business entities, arbitral tribunal services to business entities, sponsorships to corporates or firms, specified government-supplied services to business entities (with exclusions), director-to-company services, insurance and recovery agent services to insurers and financial institutions, and transfers or licenses of copyright to publishers and producers. Explanations treat the freight-payer as recipient and adopt statutory definitions by reference.

Electronic verification of signatures enabled, with portal-issued registration certificates deemed where not provided within prescribed timeframes.
The Rajasthan GST Rules are amended to replace requirements for filings to be "digitally signed" or "signed" with being duly signed or verified through electronic verification code, to permit e-signature or other Board-notified verification modes, to insert a deemed-registration provision requiring issuance of a portal-available certificate if not provided within the prescribed period, to correct a cross-reference to sub-rule (2) of rule 8, and to update several forms and timelines relating to composition and registration.

Commencement of Rajasthan GST provisions set to take effect, activating key operative sections and compliance mechanisms.
The State Government, under sub section (3) of section 1 of the Rajasthan Goods and Services Tax Act, 2017, appoints 1 July 2017 as the date on which specified ranges of sections of the Act shall come into force, thereby activating provisions relating to levy, registration, returns, assessment and compliance, while excluding the provisos to the designated sub sections addressing procedural safeguards.

Tax liability of electronic commerce operator to pay GST on passenger transport and accommodation services under state law.
Notification under section 9(5) of the Rajasthan Goods and Services Tax Act, 2017 requires 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 services in hotels, guest houses, clubs, campsites or other commercial lodging, except where the supplier is liable for registration under subsection (1) of section 22 of the Act; defines "radio taxi" and adopts vehicle definitions from the Motor Vehicles Act, and takes effect from 1 July 2017.

Refund of State tax for international organisations and diplomatic missions subject to certification, undertakings and reciprocity conditions.
Entities eligible for refund of State tax are the United Nations or a specified international organisation and foreign diplomatic missions or consular posts in India, subject to conditions: UN/organisation must certify official use; diplomatic missions require a Protocol Division certificate based on reciprocity, an undertaking for services, a goods use certificate preventing transfer or disposal for three years and repayment obligation on non compliance; refund entitlement ceases on withdrawal of the Protocol Division certificate.

No refund of unutilised input tax credit for specified services under Rajasthan GST, effective prospectively.
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 of the Rajasthan GST Act, exercising the refund provision of the Act on the Council's recommendation; the notification takes effect from the first day of July, 2017.

Non supply under GST: services related to Panchayat functions by public authorities are excluded from supply treatment.
The State Government, invoking the GST Act provision and Council recommendations, notifies that activities or transactions undertaken by the Central Government, State Government or any local authority while engaged as a public authority shall be treated neither as supply of goods nor supply of service; specifically, services in relation to functions entrusted to a Panchayat under Article 243G are excluded from supply.

Exemptions on intra state supply of services: specified service categories are nil rated for state GST subject to conditions.
Notification exempts specified intra State supplies of services from Rajasthan State tax by prescribing nil rates for numerous service categories subject to conditions and provisos. It covers charitable activities under section 12AA, transfers of going concerns, pure services to governments in Panchayat and Municipality functions, thresholds based exemptions for services to business entities, small consideration services, selected transportation and goods transport agency services, labour only construction for beneficiary housing, residential renting and low tariff lodging, regulated financial, insurance and pension schemes, health, education, skill development, agricultural and public welfare services, and other enumerated public interest services, with defined terms and effective date 1 July 2017.