Exemption for supplies to TDS deductors: state tax waived where supplier unregistered, conditional on deductor's registration status.
Exemption of state tax for intra State supplies received by a TDS deductor from an unregistered supplier, subject to the condition that the deductor is not otherwise required to be registered except under the specified limited registration category; the exemption is effected by notification on the Council's recommendation and commences on the notified date.

Exemption for intra state supplies: State tax waived when a deductor under the tax deduction regime receives supplies from unregistered suppliers.
Exempts intra State supplies of goods or services or both received by a deductor under section 51 from any supplier who is not registered from the whole of the State tax leviable under section 9, subject to the condition that the deductor is not otherwise liable to be registered except under sub clause (vi) of section 24.

Commencement of Karnataka GST Act provisions set to take effect activating specified substantive and procedural sections.
The Government appoints 1 July 2017 as the commencement date for specified provisions of the Karnataka Goods and Services Tax Act, 2017, bringing into force multiple substantive and procedural section ranges while excluding the provisos to designated subsections of sections 42 and 43; the appointment is made under sub section (3) of section 1 and issued by the Finance Department by order in the Governor's name.

Reverse charge exemption for small value supplies from unregistered suppliers limits tax liability where daily aggregate remains below threshold.
Exemption from reverse charge is provided for intra State supplies of goods or services received by a registered person from an unregistered supplier, exempting the whole of State Tax leviable thereon, provided the aggregate value of such supplies received from unregistered supplier(s) does not exceed five thousand rupees in a day; the notification is effective from 1 July 2017.

Reverse charge exemption for intra State purchases from unregistered suppliers limited by a daily aggregate threshold.
Exemption is granted from the whole of the State tax leviable under the reverse charge mechanism for intra State supplies of goods or services received by a registered person from unregistered suppliers, subject to a daily aggregate value threshold above which the exemption does not apply; the measure is effected by State notification under the Bihar GST Act and has the stated commencement date.

Exemption for intra State supplies from unregistered suppliers applies to registered recipients, subject to a daily aggregate value threshold.
Exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from state tax, except where the aggregate value of such supplies received by the registered person in a day exceeds a specified daily threshold; the exemption is effective from the notification's commencement date.

Reverse charge exemption: state tax waived for intra State supplies from unregistered suppliers below specified daily threshold.
Exemption from reverse charge relieves state tax on intra State supplies of goods or services received by a registered person from unregistered suppliers, except where the aggregate value of such supplies received in a day from one or more unregistered suppliers exceeds the prescribed daily threshold; the exemption is effective from the notified commencement date.

Exemption for intra State supplies from unregistered suppliers removes State GST liability for registered recipients subject to a daily value threshold.
Exemption for intra State supplies of goods or services or both received by a registered person from any unregistered supplier, relieving the registered recipient from the whole of the State tax under the Karnataka GST Act, 2017, subject to the proviso that the exemption does not apply where the aggregate value of such supplies received from unregistered supplier(s) exceeds five thousand rupees in a day, effective from 1 July 2017.

Exemption for canteen supplies: state tax relief for CSD and unit run canteens under Jharkhand GST notification.
The State Government exempts from State Tax supplies by the Canteen Store Department to Unit Run Canteens and authorized customers, and supplies by Unit Run Canteens to authorized customers, covering goods under any tariff chapter; the notification applies the First Schedule interpretation rules of the Customs Tariff Act and commences from the date specified in the notification.

Tax exemption for CSD and unit canteen supplies under state GST, relieving state tax on specified goods transfers.
Exempts supplies of goods by the Canteen Stores Department and Unit Run Canteens from the whole of the State tax under the Bihar Goods and Services Tax Act, 2017, covering CSD to Unit Run Canteens, CSD to authorized customers, and Unit Run Canteens to authorized customers; tariff descriptions follow the First Schedule to the Customs Tariff Act, 1975, and its interpretation rules.

GST exemption for CSD and unit run canteens supplies removes state tax on specified transfers to authorized customers.
Exempts from Maharashtra state tax supplies of goods where the CSD supplies Unit Run Canteens, the CSD supplies authorized customers, and Unit Run Canteens supply authorized customers; tariff classifications follow the First Schedule to the Customs Tariff Act and its interpretative notes, and the exemption is issued under the Maharashtra GST Act effective from the commencement date in the notification.

Exemption from state GST on CSD supplies to Unit Run Canteens and authorised customers removes state-tax liability.
Exempts state GST under section 9 for supplies by the Central Canteen Stores Depot to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers; tariff scope is any chapter and interpretation follows the First Schedule to the Customs Tariff Act, 1975.

Canteen Stores Department supply exemption - state GST not leviable on specified CSD and canteen supplies.
The Government exempts from the whole of the State tax leviable under section 9 of the Karnataka Goods and Services Tax Act the supply of goods in three transactions: supplies by the Canteen Stores Department (CSD) to Unit Run Canteens, supplies by the CSD to authorized customers, and supplies by Unit Run Canteens to authorized customers; tariff references follow the First Schedule to the Customs Tariff Act and its interpretative notes.

Refund entitlement for Canteen Stores Department permits reimbursement of State Tax on inward supplies for authorized canteen supplies.
Specification under refund entitlement designates the Canteen Stores Department as eligible to claim a refund of fifty per cent of the State Tax paid on inward supplies of goods received for subsequent supply to Unit Run Canteens or authorized customers of the CSD, creating a targeted partial refund tied to recipient class and end use of goods.

Refund entitlement for Canteen Stores Department reduces State tax on inward supplies intended for onward supply to canteens and customers.
The Canteen Stores Department (CSD) is specified as entitled to claim a refund of fifty per cent. of the applicable State tax on all inward supplies of goods received for subsequent supply to Unit Run Canteens or authorized customers of the CSD, effective from the notification's commencement and operating as a targeted fiscal concession under the State GST framework.

Partial refund of state tax for Canteen Stores Department on inward supplies for subsequent supply to unit canteens.
Specifies that the Canteen Stores Department under the Ministry of Defence is entitled to 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 of such goods to Unit Run Canteens of the CSD or to the authorized customers of the CSD, effective from the 1st day of July, 2017.

GST refund entitlement for defence canteen supplies: partial state tax reimbursement allowed for CSD on qualifying inward supplies.
The notification designates the Canteen Stores Department as entitled to claim reimbursement of fifty per cent of the applicable Tripura State GST paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens or to authorized customers of the CSD, limiting refund eligibility to inward supplies intended for onward supply by the CSD.

Refund entitlement for Canteen Stores Department established for state tax on inward supplies destined for canteen resale.
Specification designates the Canteen Stores Department (CSD) as entitled to claim a refund of fifty per cent of the applicable State tax paid on inward supplies received for subsequent supply to the Unit Run Canteens of the CSD or to the authorized customers of the CSD, effective from the 1st day of July, 2017.

Unutilised Input Tax Credit restriction bars refunds where input tax rate exceeds output tax rate for specified goods.
The notification bars refund of unutilised input tax credit for specified goods where input tax rates exceed output tax rates (excluding nil or fully exempt supplies). It identifies such goods by tariff items/headings as per the First Schedule to the Customs Tariff Act, 1975, and directs that the Schedule's interpretative rules and notes apply. The measure is issued under the proviso to sub-section (3) of section 54 and takes effect from 1 July 2017.

Restriction on input tax credit: refunds barred where input tax on specified goods exceeds output tax under state GST rules.
No refund of unutilized input tax credit shall be allowed for goods listed in the Table where credit accumulated because the rate of tax on inputs is higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies); tariff classifications are to be determined by reference to the First Schedule to the Customs Tariff Act, 1975 and its interpretative notes, and the notification takes effect from the date specified in the instrument.