HSN code disclosure requirement: tax invoices must show prescribed HSN digits according to turnover tiers, effective from July.
Registered persons must disclose HSN code digits on tax invoices according to turnover tiers: nil for the lowest tier, two digits for the middle tier, and four digits for the highest tier, pursuant to the proviso to the invoice rule under the Karnataka GST Rules. This obligation applies in Karnataka and takes effect from 1 July 2017.

Exemption of intra State services: broad nil rate relief for specified public, social and essential services under Karnataka SGST.
The notification exempts specified intra State supplies of services from State GST to the extent of any tax above the rate shown in the Table (all entries showing nil), subject to the conditions in the Table. It covers services by and to governments and governmental authorities, charitable and public welfare services, health, education, specified transport and agricultural services, certain insurance and pension scheme services, and other public interest services, with carve outs and eligibility limits (such as turnover thresholds, declared tariff limits and temporal conditions).

Electronic verification code acceptance expanded to include net-banking login and portal-generated codes, altering verification procedure.
Amendment substitutes clause (ii) to allow an electronic verification code generated through net banking login on the common portal and an electronic verification code generated on the common portal as accepted modes of electronic verification; the amendment is deemed effective from 22nd June, 2017.

Interest rates under SGST fixed for specified default, refund and recovery provisions, including the proviso, varying by provision.
Fixes annual interest rates for specified provisions of the West Bengal Goods and Services Tax Ordinance, 2017: differentiated rates for the primary and enhanced interest provisions under section 50, specified rates for refund-related provisions under section 54 and for recovery under section 56, and a distinct rate for the proviso to section 56; the notification is issued under the Ordinance and takes effect from the commencement date stated in the instrument.

HSN code disclosure requirement: invoices must state specified HSN digits according to registered person's annual turnover category.
Registered persons must mention digits of Harmonised System of Nomenclature (HSN) codes on tax invoices depending on their annual turnover band: exemption for the lowest band, two-digit HSN requirement for the middle band, and four-digit HSN requirement for the highest band, implementing the first proviso to rule 46 of the West Bengal Goods and Services Tax Rules, 2017, effective from the prescribed commencement date.

West Bengal GST rules: detailed valuation hierarchy, ITC entitlement, ISD distribution, invoicing, returns and refund procedures.
Rules establish a valuation hierarchy for supplies (open market value; monetary consideration plus money-equivalent; value of like goods; cost-based and residual methods), special valuation for foreign exchange, insurance, second hand goods and vouchers, and exclude pure agent expenditures when conditions are met. Input tax credit requires specific documents, matching in returns, reversal where consideration remains unpaid beyond prescribed period with interest, ISD distribution formulas, attribution and annual finalisation of common credit, special treatment for capital goods over a five year useful life, and procedures for transfer of unutilised credit on business change; extensive invoicing, record keeping, returns, refund, audit and appeal forms and processes are prescribed.

Electronic verification of registration and signatures: state GST rules broaden signature methods and extend registration timelines.
The amendment revises West Bengal GST Rules to allow filings "duly signed or verified through electronic verification code," substitutes a cross reference to sub rule (2) of rule 8, replaces rule 21 provisions to address invoices without supply and violations of section 171, inserts a deemed registration provision when certificates are not provided on the common portal within fifteen days, expands acceptable signature methods to include e signature and other notified modes, and amends Forms GST CMP 04, GST REG 12 and REG 25 concerning composition categories, registration timelines and certificate terminology.

Service rate schedule under Jharkhand GST: intra state service rates and conditional input tax credit rules.
The notification prescribes State Tax rates for intra State supplies of services under the Jharkhand GST Act effective 1 July 2017, listing service headings with applicable percentage rates and conditions. Many entries apply only if input tax credit on goods or services used in supplying that service has not been taken (with prescribed reversal treatment). It provides special valuation rules for construction services involving transfer of land (land deemed one third of total consideration) and for lottery valuation, defines key terms and incorporates an annexed Scheme of Classification of Services.

State tax rates for intra State supply of services notified; varying rates with input tax credit conditions and valuation rules apply.
Notification prescribes State tax rates for intra State supply of services under the Bihar GST Act via a detailed Table of chapters, headings and service codes with corresponding rates and conditions. It includes valuation rules for construction involving land and for lotteries, conditions tying lower rates to non utilisation or reversal of input tax credit, explanatory definitions (including IT software and agricultural terms), and an annexed tariff classification to determine applicable rates. The notification is issued under statutory powers and takes effect from the notified commencement date.

State tax rates on intra State services notified, specifying service classification, applicable rates and input tax credit conditions.
Notifies state tax rates on intra State supply of services under the Maharashtra GST Act, 2017 by a tariff style Table classifying services by Chapter, Section and Heading and specifying rates and conditions. Certain supplies are conditional on non availment or reversal of input tax credit; construction services involving transfer of land require apportionment (land deemed one third of total); lottery valuation and equivalence to rates on like goods are prescribed. The notification includes explanatory definitions and an Annexure with the detailed classification of services.

Service rate schedule under Tripura GST: differentiated service rates with specific valuation and input tax credit conditions.
Notification prescribes state GST rates and conditions for intra State supplies of services under the Tripura State GST Act, 2017, allocating differentiated rates across service headings and sub headings, with special valuation rules for construction services involving land transfers (land deemed one third of total consideration) and formulaic valuation for lotteries; several reduced transport and other service rates are expressly subject to non utilisation or reversal of input tax credit, and an annexure provides detailed service classification codes for linkage to rates and conditions.

GST rate schedule for intra state services: Karnataka notifies differentiated rates, valuation rules, and input tax credit conditions.
Notification prescribes State tax rates on intra State supply of services under the Karnataka GST Act and attaches conditions-notably that certain lower rates apply only where input tax credit on goods or services used in supplying the service has not been taken (or is reversed as if the service were exempt). It sets valuation rules for construction contracts involving land and for lottery supplies, provides definitions including for information technology software and goods, and includes an annexed, itemised scheme of service classification to which the rates apply.

Exemption for second hand goods: registered dealers receiving from unregistered suppliers exempt from State tax when taxed on outward value.
Intra State supplies of second hand goods received by a registered person dealing in buying and selling second hand goods, where that person pays State tax on the value of outward supply as determined under sub rule (5) of rule 32, are exempt from the whole of the State Tax when such supplies are received from an unregistered supplier.

Exemption for second hand goods: state tax waived where unregistered suppliers sell to registered dealers who report tax on outward supply.
Exempts intra-State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods, where that recipient pays State tax on the value of outward supply as determined under the GST rules, and the supplier is not registered; the whole of the State tax leviable on such supply is waived.

Exemption for intra State second hand goods: state tax waived where registered dealer pays tax under prescribed valuation rules.
Intra State supplies of second hand goods received by a registered person dealing in buying and selling of second hand goods are exempt from the whole of the state tax when the recipient pays state tax on the value of outward supply as determined by the valuation provision for second hand goods and the supplier is not registered.

Exemption for second-hand goods: intra-State supplies from unregistered sellers exempt from state tax when dealer pays tax on outward supply.
Exempts intra-State supplies of second-hand goods received by a registered person dealing in buying and selling of second-hand goods from state tax where the registered person pays state tax on the value of outward supply of such second-hand goods as determined under the valuation rule; the exemption applies only to supplies received from suppliers who are not registered.

Exemption on intra State supplies of second hand goods: unregistered suppliers exempt where dealer pays State tax.
Exemption applies to intra State supplies of second hand goods by an unregistered supplier to a registered person dealing in second hand goods, provided the registered buyer pays the State tax on the outward supply's value as determined under the applicable GST rules.

Exemption for tax deductor: intra State supplies from unregistered suppliers exempt from state tax if deductor not liable to register.
The notification exempts intra State supplies of goods or services received by a deductor under section 51 from unregistered suppliers from the whole of State tax, provided the deductor is not liable to be registered except under the limited registration circumstance identified in the Act.

Deductor exemption: intra State supplies from unregistered suppliers exempt from state tax when registration is limited to TDS deductors.
Exemption removes State tax liability under sub section (4) of section 9 for intra State supplies received by a deductor under section 51 from unregistered suppliers, provided the deductor is not liable to be registered except under sub clause (vi) of section 24; the measure takes effect from the commencement date specified in the notification.

Exemption for deductors: intra State supplies from unregistered suppliers exempt from state tax when received under Section 51.
Intra State supplies received by a deductor under section 51 from an unregistered supplier are exempt from the whole of State tax leviable under sub section (4) of section 9, provided the recipient is not otherwise liable to registration except under sub clause (vi) of section 24. The notification directs implementation of this conditional exemption under the state GST Act.