No refund of unutilised input tax credit for certain specified services under GST; refunds disallowed by state notification.
Notification prohibits refund of unutilised input tax credit in respect of supplies of services specified in sub-item (b) of item 5 of Schedule II, by declaring that no refund shall be allowed under the refund provision of the Maharashtra Goods and Services Tax Act, 2017; it also specifies the date on which this prohibition takes effect.

Refund of unutilised input tax credit barred for specified service supplies by state notification, restricting service-related ITC refunds.
No refund of unutilised input tax credit shall be permitted for supplies of services specified in sub item (b) of item 5 of Schedule II, the notification excluding those service supplies from eligibility for refund under the statutory refund provision and taking effect from the notified commencement date.

No refund of unutilised input tax credit for specified services under Telangana GST; refund entitlement barred from the notified effective date.
No refund of unutilised input tax credit is disallowed for supplies of services specified in sub item (b) of item 5 of Schedule II to the Telangana Goods and Services Tax Act, 2017, so refunds under section 54(3) are not available for those services; the State Government notification giving effect to this prohibition is effective from 1 July 2017.

Restriction on refund of unutilised input tax credit - refunds disallowed for specified services under Karnataka GST effective July 2017.
No refund of unutilised Input Tax Credit shall be allowed under the refund provision of the Karnataka Goods and Services Tax Act in respect of supplies of services specified in sub item (b) of item 5 of Schedule II; the bar is a categorical exclusion for that class of services and takes effect from the first day of July.

Services related to Panchayat functions are not treated as supply, excluding them from GST coverage for public authority activities.
The State notification declares that activities or transactions undertaken by the Central Government, State Government or any local authority while acting as a public authority shall be treated neither as a supply of goods nor a supply of service, explicitly including services in relation to functions entrusted to a Panchayat under article 243G of the Constitution.

Panchayat function services not treated as supply under GST, altering their goods-or-service classification for tax purposes.
The Bihar GST notification excludes activities undertaken by government or local authorities as public authorities from the scope of supply where those activities relate to functions entrusted to a Panchayat under Article 243G, treating such services as neither supply of goods nor supply of services and declaring an operative commencement date in the instrument.

Services related to Panchayat functions not treated as supply under GST, removing taxable character for public authority activities.
Notification under the Maharashtra GST Act excludes activities or transactions undertaken by Central, State or local authorities as a public authority from being treated as supply of goods or supply of service, and specifically excludes services in relation to functions entrusted to a Panchayat under Article 243G of the Constitution.

Services related to Panchayat functions classified as neither supply of goods nor supply of services under state GST.
Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G, when undertaken by the Central Government, State Government or any local authority engaged as a public authority, are notified to be treated neither as a supply of goods nor a supply of services under the Tripura State Goods and Services Tax Act; the notification operates from the stated commencement date.

Public authority activities excluded from supply under GST: services relating to functions entrusted to panchayats are not treated as supplies.
Services by the Central Government, State Government, or any local authority when acting as a public authority, consisting of activities in relation to functions entrusted to a Panchayat under article 243G, are excluded from being treated as a supply of goods or a supply of services under the Telangana GST framework by executive notification.

Panchayat function activities excluded from GST classification; not treated as supply of goods or services.
The state GST notification declares that services by the Central Government, State Government or any local authority, when engaged as a public authority in any activity relating to functions entrusted to a Panchayat, shall be treated neither as a supply of goods nor a supply of service for purposes of the GST law, with effect from the commencement date specified in the notification.

Reverse charge for specified services requires recipients to pay state GST where listed supplier-recipient combinations apply.
Notification designates specified categories of services for payment of State GST under the reverse charge mechanism, listing nine service categories with corresponding supplier classes and recipients located in the taxable territory who are liable to pay the State Tax; explanatory clauses treat the freight payer as recipient for road carriage, align undefined terms with central GST statutes, and treat business litigants as recipients of legal services. The notification is effective from the stated commencement date.

Reverse charge mechanism requires recipients to pay state GST for specified categories of services under Bihar notification.
Notification prescribes that specified services listed in the Table will attract State tax payable on a reverse charge basis under section 9 of the Bihar GST Act, 2017, by the recipient class specified opposite each supplier class, covering GTAs for road transport to enumerated recipients, advocate representational services to business entities, arbitral tribunal services, sponsorships, certain government supplies to business entities (with exclusions), director-to-company services, insurance agent services to insurers, recovery agent services to financial institutions, and transfer or permitting of copyright use to publishers or producers.

Reverse charge mechanism: recipients must pay state GST on specified service categories including GTA, legal and government services.
Notification requires recipients to pay state GST on specified service categories under reverse charge including GTA road transport to specified recipients, legal representational services by advocates to business entities, arbitral tribunal services, sponsorships to corporate or partnership recipients, certain government-to-business services (with exceptions), director-to-company services, insurance and recovery agent services to insurers and financial entities, and copyright transfers to publishers and producers; explains that the freight payer is treated as recipient and that statutory definitions apply; effective 1 July 2017.

Reverse charge liability on designated service categories shifts state GST payment to specified recipients located in the taxable territory.
Notification prescribes that the whole of state tax on specified categories of services shall be paid on reverse charge by the recipient; it tabulates service categories (including GTA road transport to specified recipients, legal representational services to business entities, arbitral tribunal services, sponsorships, government supplies to businesses with exclusions, director-to-company services, insurance and recovery agent services, and copyright transfers) and identifies the corresponding suppliers and recipients located in the taxable territory, with explanatory clarifications on freight payer, litigant treatment, statutory definitions and commencement.

Reverse charge for specified service categories shifts SGST liability to recipients located in the taxable territory.
The notification lists specified service categories for which State tax under the Karnataka GST Act shall be paid on reverse charge by recipients located in the taxable territory, identifying for each category the supplier class and the recipient class (for example GTAs to factories or registered entities, advocates or advocate firms to business entities, arbitral tribunals to business entities, sponsorship to corporates or firms, certain government supplies to business entities, directors to their companies, insurance agents to insurers, recovery agents to banking/financial entities, and copyright transfers to publishers/producer types). Explanations treat freight payers and litigant business entities as recipients and adopt statutory definitions for terms used.

Interest rates under KGST Act fixed for specified sections, establishing differentiated per annum charges effective from the notification commencement date.
Government fixes differentiated annual interest rates under the Karnataka Goods and Services Tax Act for principal tax liability interest, an enhanced recovery interest provision, interest on refunds and interest under the general provision and its proviso; the mapping of rates is set out in the notification table and the measure takes effect from the commencement date specified therein.

Exemption of intra-State supply of services under GST reduces State tax on numerous specified public and social services.
Exemption of intra-State supply of services from State tax under the Jharkhand GST Act is provided for an extensive list of services specified by Chapter and Heading, subject to conditions and exclusions. The Schedule covers government and municipal functions, charitable activities, specified transport, financial and insurance services, education, health, agriculture, incubation and skill development, with carve-outs where services are to business entities, exceed specified tariffs or consideration thresholds, or fall within excluded service categories. Definitions clarify key terms and the Table entries are indicative.

GST exemption for specified intra State services: listed service categories taxed at nil rate subject to stated conditions.
Exempts intra State supplies of the specific services listed in the Table from State tax to the extent the tax exceeds the nil rate specified, subject to the conditions in the Table. The Table enumerates categories of services (by Chapter/Heading codes) such as charitable activities, government services relating to Panchayat and Municipality functions, educational and health services, transport and goods carriage, insurance and pension services, renting of residential dwellings and other social welfare or public interest services, with express exclusions, provisos and turnover or tariff thresholds as applicable. Definitions and commencement date are provided.

Service tax exemptions: Maharashtra exempts specified intra state services from state tax beyond notified rates, subject to conditions.
The Government exempts specified intra State supplies of services from state tax to the extent that tax exceeds the rate specified in the Table, subject to the conditions and provisos set against each entry. The Table lists service categories and headings-covering charitable activities, government and municipal functions, transport, construction labour contracts, residential renting, education, health care, agricultural operations, insurance, financial services, incubatees, skill development, and other public interest services-with accompanying definitions and exclusions that delimit the scope of each exemption.

GST exemptions on services: Tripura notification exempts specified government, healthcare, education, transport and agricultural services.
Exempts intra State supply of specified services from state tax under the Tripura SGST Act by prescribing a Nil rate for identified service descriptions, subject to conditions in the notification's table. It covers government and governmental authority services, charitable activities, health care, education up to higher secondary and approved vocational courses, agricultural operations and allied services, specified transport and goods transport agency services, financial and insurance schemes, incubatee services, legal and arbitral services for non business or very low turnover recipients, and other public interest services, with detailed definitions and provisos.