GST services tax rates notification: intra state service supplies assigned rates and conditions including input tax credit restrictions.
State tax is notified on intra State supplies of services by reference to a tabular classification annexure, prescribing percentage rates for specified service categories and imposing conditions where rates apply only if input tax credit on goods or services used in supplying the service has not been taken or is reversed; the notification also prescribes valuation rules for construction involving land (land deemed one third of total consideration), lottery valuation, and provides key definitions and interpretative rules.

Exemption for second hand goods: intra State purchases from unregistered suppliers exempt from State GST when dealer pays tax on outward value.
Exemption applies to intra State supplies of second hand goods received by a registered person dealing in such goods from unregistered suppliers, provided the registered person pays State tax on the value of outward supply of those second hand goods as determined under the applicable GST rule; the exemption is effected under the State GST Act's exemption power and is conditional on the dealer's payment of tax on the outward supply value.

TDS deductor exemption: supplies from unregistered suppliers exempt from state tax when received by non registrable deductors.
Exempts intra State supplies received by a TDS deductor from any supplier who is not registered from the whole of the State tax leviable, provided the deductor is not liable to be registered otherwise than under the specific proviso addressing deductors.

Exemption from reverse charge for intra State receipts from unregistered suppliers, subject to a daily aggregate threshold and conditions.
Exemption relieves a registered person from State tax liability under the reverse charge mechanism for intra State supplies received from unregistered suppliers, except where the aggregate value of such supplies received in a single day by the registered person exceeds a prescribed daily threshold, in which case the exemption does not apply.

Refund entitlement for Canteen Stores Department on state tax paid for inward supplies to unit canteens.
The notification specifies that the Canteen Stores Department (CSD) is entitled to claim a refund of fifty per cent of the applicable State tax paid on all inward supplies of goods received for the purposes of subsequent supply to the Unit Run Canteens of the CSD or to the authorized customers of the CSD, effective from 1 July 2017.

No refund of unutilised input tax credit where input tax exceeds output tax for specified goods, including textiles and railway equipment.
Notification under section 54(3) of the Rajasthan Goods and Services Tax Act, 2017 designates specific goods for which no refund of unutilised input tax credit shall be permitted where credit accumulation arises from the rate of tax on inputs exceeding the rate of tax on output supplies (excluding nil rated or fully exempt supplies), listing specified textile fabrics and railway rolling stock, parts, fixtures and signalling equipment and applying the interpretive rules of the First Schedule to the Customs Tariff Act, 1975.

Reverse charge liability on specified goods requires recipients of intra state supplies to pay state GST for listed supplies.
Notification designates specific intra state goods supplies for which state tax is payable on reverse charge by the recipient, listing cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn manufactured from raw silk or silkworm cocoons, and supply of lottery by specified government authorities; suppliers and recipients are identified for each entry, the Lotteries (Regulation) Rules definition applies to lottery distributors, Customs Tariff Schedule interpretation rules govern tariff references, and the notification is effective from July 1, 2017.

Partial SGST exemption for goods used in petroleum and coal bed methane operations, subject to certification and specified conditions.
Partial State GST exemption limits tax to 2.5% on specified goods used in petroleum or coal bed methane operations, subject to conditions. Eligible goods are listed and recipients must be licensees, contractors or bona fide sub contractors engaged under specified licences/contracts. Certification from the Directorate General of Hydrocarbons is required at supply; sub contractors need additional affidavit and principal undertakings. Transfers need fresh certification and undertakings; disposal of goods may attract tax on depreciated value calculated by prescribed quarterly rates up to a 70% cap.

GST exemption for specified goods removes state tax on listed intra State supplies from July 1, 2017.
Notification under section 11(1) of the Rajasthan Goods and Services Tax Act, 2017 exempts intra State supplies of goods listed in the appended Schedule from State tax under section 9. The Schedule specifies tariff items and descriptions; certain items are limited by exclusions such as "unit container" or "registered brand name." Interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification takes effect from 1 July 2017.

Rajasthan GST rates for goods: 2.5%, 6%, 9%, 14%, 1.5%, 0.125% on intra state supplies, effective 1 July 2017.
Notification under section 9(1) of the Rajasthan Goods and Services Tax Act, 2017 notifies State tax rates to be levied on intra State supplies of goods by reference to 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). The schedules map chapter/heading/sub heading or tariff item entries to descriptive goods entries; interpretative rules of the Customs Tariff First Schedule apply. The notification is effective from 1 July 2017.

Interest rates under Rajasthan GST fixed: higher rates for delayed payment and lower rates for refunds under specified provisions.
Notification under the Rajasthan Goods and Services Tax Act, 2017 fixes annual interest rates for specified GST provisions: 18% for the primary delay provision, 24% for the aggravated default provision, 6% for refund and related provisions, and 9% for the proviso to the refund-related provision. The rates are fixed by the State Government on the Council's recommendation and the notification is effective from 1 July 2017.

Composition levy eligibility restricted: turnover threshold governs opt in and manufacturers of specified goods are excluded from composition.
Permits eligible registered persons with aggregate turnover in the preceding year not exceeding the prescribed threshold to opt for composition levy at different rates by nature of supply, while explicitly excluding manufacturers of goods specified by tariff references (ice cream and edible ice; pan masala; tobacco and manufactured tobacco substitutes) from opting for composition; tariff references are to be interpreted using the First Schedule to the Customs Tariff Act, 1975, and the notification specifies its commencement date.

Tripura GST rules tighten valuation methods, input tax credit operations, invoicing and electronic return, refund and audit procedures.
Tripura's amendment prescribes hierarchical valuation rules for supplies (open market value, sum of money consideration, like kind comparison, cost or residual methods), special valuation for foreign exchange, insurance, second hand goods and vouchers, and exclusion of pure agent costs where conditions are met. It establishes documentary bases and electronic procedures for claiming, distributing, attributing and reversing input tax credit (including formulas for prorating common credit and capital goods amortisation), and mandates detailed invoicing, recordkeeping and electronic returns with matching, rectification and refund mechanisms.

E-way bill system: existing transport document requirements continue until the system is developed and approved by the Council.
Existing documents required under the Tripura Value Added Tax Act that a person in charge of a conveyance must carry while goods are in movement or in transit storage shall continue to be operative until an E-way bill system is developed and approved by the Council.

HSN Code disclosure requirement: invoices must show specified HSN digits based on turnover thresholds under rule forty-six.
Notification prescribes mandatory disclosure of Harmonised System of Nomenclature (HSN) digits in tax invoices by registered persons under rule 46, with three turnover-based categories prescribing nil, two, or four digits respectively, and comes into force from the commencement date stated in the instrument.

Electronic verification codes now govern GST document authentication, with specified modes and a two-day verification timeframe.
The State Government prescribes three authorised electronic verification methods: Aadhaar-based EVC, EVC via net banking login on the common portal, and EVC generated on the common portal; verifications carried out by these modes must be completed within two days of furnishing the document.

Commencement of SGST provisions: specified sections of the Tripura Act set to come into force on appointed date.
The State Government, in exercise of powers under sub section (3) of section 1 of the Tripura State Goods and Services Tax Act, 2017, appointed the 1st day of July, 2017 as the date on which specified provisions of the Act shall come into force, while explicitly excluding certain provisos to sub sections of particular sections from this commencement.

Interest rates under Tripura SGST fixed for default, delayed credit and refund provisions, now effective.
Prescribes annual interest rates under the Tripura State Goods and Services Tax Act, 2017 for ordinary default, enhanced continued-default interest, interest related to delayed refunds and related provisions, and a higher proviso rate; the notification takes effect from the first day of July, 2017.

SGST rule amendments update electronic signature and verification, streamline registration and revise form and filing provisions.
Amendment revises signature and verification rules to allow duly signed documents or verification through electronic verification code and e signature, inserts a deemed registration provision where certificates not issued on the portal within fifteen days are deemed granted and must be made available duly signed or verified through electronic verification code, and updates various forms and cross references including composition category entries and extended registration filing timelines.

Exemption from merger notification delays filing obligation under Section 6, subject to Section 6(2A) and Section 43A.
Exemption under Section 54(a) relieves every person or enterprise party to a combination under Section 5 from the requirement to give notice within the period specified in Section 6(2), subject to the provisions of Section 6(2A) and Section 43A; the exemption is time limited from the date of its publication and was subsequently amended by notification.