GST commencement notification appoints 1 July 2017 for specified Uttarakhand GST Act provisions.
The Uttarakhand Government appoints 1 July 2017 as the date on which specified provisions of the Uttarakhand Goods and Services Tax Act, 2017 come into force. The notification brings into operation sections 6 to 9, 11 to 21, 31 to 41, 42 and 43 except the provisos to sub-section (9) of each, 44 to 50, 53 to 138, 140 to 145, 147 to 163, and 165 to 174, in exercise of the power under sub-section (3) of section 1 of the Act.

Electronic verification expands authorized signing methods and enables deemed registration when certificates are not provided within the prescribed period.
The amendment revises Uttarakhand GST Rules to expand acceptable authentication methods from exclusively digital signatures to documents "duly signed or verified through electronic verification code" and e-signature or other notified verification modes; corrects cross-references; provides that registration shall be deemed granted if the certificate is not made available on the common portal within the prescribed period and no notice issued, with the certificate then to be provided on the portal; and updates several GST forms to change category entries, rule references, the registration response period, and replace "Provisional ID" with "GSTIN".

Manipur GST amendment prescribes hierarchical valuation methods, special valuation rules, and pure agent exclusions for taxable supplies.
The amendment inserts Chapter IV establishing a hierarchical method to determine value of supply where consideration is not wholly in money, between related/distinct persons or through agents, including open market value, known money equivalent, value of like goods/services, cost based (110% of cost) and residual methods; prescribes special valuation rules for currency exchange, air travel agent commissions, life insurance, second hand goods, vouchers and pure agent exclusions; and fixes exchange rate and tax inclusive extraction formulas for valuation.

Reverse charge on specified intra state supplies: recipient must pay state tax for listed goods including cashew, tobacco, silk and lottery.
The notification prescribes reverse charge on designated intra state supplies so that the recipient pays State tax: cashew nuts (not shelled/peeled), bidi wrapper leaves, tobacco leaves (supplied by agriculturists), silk yarn manufactured from raw silk or cocoons (supplied by manufacturers of silk yarn), and supply of lottery by State/local authorities to lottery distributors or selling agents. Recipients are generally "any registered person." Interpretation of tariff items follows the First Schedule to the Customs Tariff Act, and the measure takes effect from 1 July 2017.

Anti-dumping duty on pentaerythritol to counter continued dumping and protect domestic industry from underselling imports.
Imposition of anti-dumping duty on pentaerythritol from China PR is directed to counter continued dumping and injury; the duty applies to all specifications under tariff heading 2905 where origin or export involves China, is stated per unit in a foreign currency but payable in Indian currency with exchange rate determined under the Customs Act, and is effective for a statutory term from Gazette publication unless earlier revoked or amended.

Customs exemption scope clarified, specifying sub section bases and shifting installation certification to Customs officers, updating GST references.
Amends numerous Customs exemption notifications by substituting general references to "under section 3" with specific reference to sub sections (1), (3) and (5) of section 3, reallocating additional duty wording and retaining separate references to safeguard and anti dumping duties where applicable. Replaces Central Excise certification roles with Assistant/Deputy Commissioners of Customs (or independent Chartered Engineers where allowed) for confirming installation and use of capital goods, standardises port of registration/port of import certification requirements, updates job work references to include goods and services tax provisions, and adds provisos on movement within Agri Export Zones and timelines for spares. Effective 1 July 2017.

E commerce operator tax liability covers passenger transport by radio taxi, motorcabs and accommodation services for intra state supplies.
Notification under section 9(5) of the Jharkhand GST Act notifies that the electronic commerce operator shall pay tax on intra State supplies for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for provision of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial lodging places supplied through an electronic commerce operator, except where the supplier is liable for registration under section 22(1); definitions of "radio taxi" and vehicle terms are provided.

Electronic commerce operator liability: pay SGST for passenger transport and accommodation services supplied intra state under notification.
Notification designates electronic commerce operator as liable to pay SGST on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and on accommodation services supplied through its platform, except where the service provider is separately required to register. It defines "radio taxi" (two way radio communication with central control and GPS/GPRS tracking) and adopts Motor Vehicles Act meanings for other vehicle terms; the notification is effective from 1 July 2017.

Electronic commerce operator liability for intra State service tax: platforms must pay tax on taxi and accommodation services supplied via them.
Electronic commerce operators are made liable to pay tax on intra-State supplies for passenger transportation by radio-taxi, motorcab, maxicab and motor cycle, and for provision of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial lodging establishments. Operator liability applies except where the supplier is independently required to register. The notification defines "radio taxi" by communication and GPS/GPRS tracking features and adopts Motor Vehicles Act meanings for other vehicle terms; it takes effect from the stated commencement date under the Maharashtra GST framework.

Tax liability of e-commerce operators shifted to them for specified passenger transport and accommodation intra state services.
Notification under section 9(5) requires the tax on intra-State supplies to be paid by the electronic commerce operator for passenger transport services by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites and similar lodging places, except where the supplier through the electronic commerce operator is liable for registration under section 22(1); definitions for "radio taxi" and references to the Motor Vehicles Act meanings are provided.

Liability of electronic commerce operators to pay tax on specified intra State transport and accommodation services.
Tax liability is assigned to the electronic commerce operator for intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs and campsites, subject to an exception where the supplier via the ECO is separately required to register. The notification defines "radio taxi" and adopts specified Motor Vehicles Act meanings for maxicab, motorcab and motor cycle, and takes effect from the notification's commencement date.

E commerce operator liability: operator must pay GST for certain intra State transport and accommodation services supplied via platforms.
Notification assigns liability for tax on specified intra State services to the electronic commerce operator for passenger transportation by radio taxi, motor cab, maxi cab and motor cycle, and for accommodation services supplied through electronic commerce platforms, except where the service provider is separately liable for registration; definitions for radio taxi and vehicle classes are provided and the notification specifies its commencement date.

Refund entitlement for international organisations and diplomatic missions: conditions and procedures for State Tax refund claims.
Notification under section 55 prescribes entitlement and conditions for State Tax refund to the United Nations, declared international organisations and foreign diplomatic missions. UN or specified international organisations may claim refund on production of a certificate confirming official use. Foreign diplomatic missions and officers may claim refund subject to a Protocol Division certificate based on reciprocity, an original undertaking for services, certificates for goods confirming use and a three year non disposal condition, and repayment liability on breach; refund entitlement ceases upon withdrawal of the Protocol Division certificate.

Tax refund entitlement for international organisations and diplomatic missions subject to certification, reciprocity and use conditions.
Entitlement to refund of state tax is granted to United Nations or a specified international organisation on production of a certificate that goods or services are used or intended for official use; and to foreign diplomatic missions, consular posts and their diplomatic agents or career consular officers subject to a Protocol Division certificate based on reciprocity, an original undertaking for services, certification of goods use and a three year non disposal condition with repayment on non compliance; withdrawal of the Protocol Division certificate terminates refund entitlement.

Refund of state tax for UN, specified international organisations and diplomatic missions subject to certification and use conditions.
Notification under Section 55 permits refund of state tax to the United Nations or specified international organisations upon a certificate confirming official use; and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers subject to a Protocol Division certificate based on reciprocity, an undertaking for services, certification of goods use with a three-year non-disposal requirement, and repayment on non-compliance; withdrawal of Protocol Division certificates terminates entitlement.

Refund entitlement for diplomatic missions and specified international organisations: state tax refundable subject to certificates and conditions.
State tax refunds are available to specified international organisations and foreign diplomatic missions or consular posts for supplies of goods or services where the organisation issues a certificate of official use, and where diplomatic missions satisfy the Protocol Division's reciprocity certificate and the additional conditions: an original undertaking for services, a goods use certificate with a three year non disposal obligation and repayment obligation on non compliance; refund entitlement ceases on withdrawal of the Protocol Division certificate.

Refund entitlement for international organisations and diplomatic missions subject to certification and use conditions under state tax rules.
The notification permits the United Nations and specified international organisations to claim refund of State tax on supplies when certified as used for official purposes; permits foreign diplomatic missions, consular posts, and their diplomatic or consular officers to claim refunds subject to a Protocol Division certificate based on reciprocity, original undertakings for services, certificates and retention/use conditions for goods (including a three-year non-disposal requirement and repayment obligation on breach), and cessation of refunds upon withdrawal of the Protocol Division certificate.

State tax refund entitlement for international organisations and diplomatic missions subject to certificates and conditions.
The notification designates specified international organisations and foreign diplomatic missions or consular posts (and their diplomatic agents) as eligible for State tax refund, subject to a certificate from the organisation confirming official use, a Protocol Division certificate based on reciprocity for diplomatic missions, required original undertakings for services, and certificates for goods confirming mission use, three year non disposal, and repayment obligations on non compliance.

Refund prohibition on unutilised input tax credit for specified services; notification bars refunds for those supplies.
No refund shall be allowed of unutilised input tax credit under the refund provision of the Jharkhand GST framework in respect of supplies of services specified in sub item (b) of item 5 of Schedule II; the notification, issued on the Council's recommendation and exercising statutory power, implements a categorical bar on such refund claims and takes effect from the commencement date stated in the instrument.

No refund of unutilised input tax credit barred for specified construction service supplies under GST notification effective prospectively.
The State notification disallows refund claims of unutilised input tax credit under sub-section (3) for supplies of services specified in sub-item (b) of item 5 of Schedule II, excluding such credit from refundable amounts and thereby modifying the refund mechanism for those service supplies effective from the first day of July, 2017.