Input tax credit restriction: no refund for specified goods where input tax exceeds output tax rate under notification.
The notification under the Maharashtra Goods and Services Tax Act, 2017 declares that no refund of unutilized input tax credit shall be allowed for specified goods where credit accumulated because the rate of tax on inputs is higher than the rate on output supplies (other than nil-rated or fully exempt supplies). A Table lists affected tariff items-including specified woven and knitted fabrics and railway rolling stock, parts and signalling equipment-and the First Schedule to the Customs Tariff Act, 1975 governs tariff interpretation. The notification is effective from 1 July 2017.

No refund of unutilised input tax credit for specified goods where input tax exceeds output tax under Tripura SGST notification.
Specifies goods for which no refund of unutilised input tax credit is allowed under clause (ii) of the proviso to sub section (3) of section 54 of the Tripura SGST Act when input tax rates exceed output rates; lists textile fabrics, knitted fabrics, railway locomotives, rolling stock, maintenance vehicles, parts, track fixtures and signalling equipment, and adopts Customs Tariff Act interpretation rules.

Restriction on ITC refund where input tax rate exceeds output rate bars refunds for specified goods, excluding nil or fully exempt supplies.
Notification restricts refund of unutilised Input Tax Credit where credit accumulated because the rate of tax on inputs is higher than the rate on output supplies; the restriction applies to goods listed by tariff heading (not including nil rated or fully exempt supplies) and directs application of the Customs Tariff First Schedule interpretation rules to those tariff references.

Reverse charge exemption: Suppliers whose supplies are wholly subject to recipient-paid tax need not register under KGST law.
Persons whose sole activity is supplying taxable goods or services for which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from registration under the Karnataka Goods and Services Tax Act, 2017 by executive notification, effective on its date of promulgation.

Interest rate schedule under Manipur GST Act establishes differential annual interest rates for default, delayed refund, and recovery.
The State Government, on the Council's recommendation and under specified sub-sections of the Manipur Goods and Services Tax Act, fixes differing annual interest rates applicable to tax non-payment, enhanced delayed-payment interest, interest on delayed refunds and recovery, and an intermediate rate under the proviso; the notification makes these rates operative from the stated commencement date.

HSN Code disclosure requirement: registered persons must state specified HSN digits on tax invoices according to turnover bands.
A Manipur Finance Department notification requires registered persons to include specified HSN Code digits on tax invoices based on their annual turnover in the preceding financial year: the lowest turnover band is exempt, the middle band must state two digits, and the highest band must state four digits. The requirement is issued under the proviso to rule 46 of the Manipur GST Rules, 2017, and comes into force on the first day of July, 2017.

Commencement of GST provisions: multiple sections of the Act brought into force, with specific proviso exceptions.
Designates the commencement date under sub section (3) of section 1 of the Manipur Goods and Services Tax Act, 2017, appointing 1st July, 2017 as the date on which the listed sections (6-9, 11-21, 31-41, 44-50, 53-138, 140-145, 147-163 and 165-174) shall come into force, while expressly excluding the proviso to sub section (9) of section 42 and the proviso to sub section (9) of section 43 from commencement.

Composition scheme eligibility allows simplified State tax payment at specified turnover-based rates, excluding certain tobacco and related goods.
Registered persons with aggregate turnover in the preceding financial year not exceeding fifty lakh rupees may opt to pay composition tax in lieu of State tax at one per cent for manufacturers, two and a half per cent for suppliers under clause (b) of paragraph 6 of Schedule II, and half per cent for other suppliers; manufacturers of specified goods (ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes) are excluded from opting for composition. Tariff terms and interpretation follow the First Schedule to the Customs Tariff Act, 1975. The notification is effective from 1st July, 2017.

GST rules: Amended valuation hierarchy, detailed input tax credit attribution and reversals, invoicing, returns, refunds and transitional procedures.
Amendments prescribe a hierarchical valuation regime: open market value first, then monetary equivalent of non-monetary consideration, comparable supplies, cost-based rule (110% of cost), and a residual reasonable-means rule; special valuation rules apply for currency exchange, travel bookings, insurance, second-hand goods, tokens and pure-agent recoveries. Detailed input tax credit conditions, attribution and reversal formulas, ISD distribution mechanics, capital-good phase-ins and transfer procedures are set. Invoicing, recordkeeping, electronic ledgers, return formats and refund, assessment and transitional procedures are standardized with prescribed forms and timelines.

Reverse charge on specified goods: GST liability shifted to recipient where supplier is agriculturist or other specified supplier.
Notification designates specific intra state supplies-cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn from raw silk or silkworm cocoons, and lottery supply-for which State Tax is payable on reverse charge by the recipient; it matches each supply to supplier categories (e.g., agriculturists, designated manufacturers, or authorities) and recipient categories (registered persons or lottery distributors), and directs that the First Schedule to the Customs Tariff Act guides tariff interpretation.

Reverse charge on state tax requires recipient to pay tax on specified intra state supplies of listed agricultural and other goods.
State tax is payable on a reverse charge basis by the recipient for specified intra state supplies listed in the notification: cashew nuts, bidi wrapper (tendu) leaves, tobacco leaves when supplied by agriculturists to any registered person; silk yarn manufactured from raw silk or silkworm cocoons by the yarn manufacturer; and lotteries supplied by the State/UT/local authority to lottery distributors or selling agents. References to tariff items follow the First Schedule to the Customs Tariff Act and its interpretative rules. The notification is effective from 1st July, 2017.

Reverse charge on specified intra state goods: recipients liable for state tax on listed agricultural, silk and lottery supplies.
Specifies that state tax on certain intra state supplies of specified goods is payable by the recipient on reverse charge basis. The Table lists goods (cashew nuts not shelled or peeled; bidi wrapper leaves; tobacco leaves; silk yarn manufactured from raw silk or cocoons; supply of lottery), the class of supplier for each entry (primarily agriculturist, manufacturer of silk yarn, or State/Local authority for lotteries) and the recipient as any registered person or lottery distributor/selling agent as specified. The notification adopts Customs Tariff Schedule interpretation rules and commences from the first day of July, two thousand seventeen.

Reverse charge mechanism on specified intra state supplies makes recipient liable to pay state tax under law.
Prescribes reverse charge liability under section 9(3) for specified intra state supplies-cashew nuts, bidi wrapper leaves, tobacco leaves, silk yarn (from raw silk or cocoons) and supply of lottery-making the recipient (any registered person or specified lottery distributor/selling agent) liable to pay Tripura State GST; tariff references are to the First Schedule to the Customs Tariff Act and its interpretative notes.

Karnataka GST Rules: portal-based registration, composition levy rules, valuation, input tax credit, invoicing, returns and refunds.
The Rules implement procedural and substantive GST mechanisms: composition levy eligibility, intimation and withdrawal processes with prescribed forms and rates; electronic registration, verification, migration and cancellation procedures using PAN and portal based forms; hierarchical valuation rules including special valuations for foreign exchange, insurance and second hand goods; comprehensive input tax credit documentary, attribution, reversal and transfer rules with ISD distribution mechanics; mandatory invoicing, record keeping and delivery challan requirements; electronic return, matching and reconciliation systems (GSTR series); audit, assessment and appeal procedures; and electronic ledger, payment and refund processes with specified formulas and forms.

Reverse charge: recipient must pay state GST on specified agricultural products, silk yarn and lottery supplies.
The notification prescribes that State tax shall be paid on reverse charge basis by the recipient for specified intra State supplies: cashew nuts not shelled or peeled, bidi wrapper leaves, tobacco leaves supplied by an agriculturist to any registered person; silk yarn supplied by persons manufacturing silk yarn from raw silk or silkworm cocoons to any registered person; and supplies of lottery by State/UT or local authority to a lottery distributor or selling agent. The notification adopts Customs Tariff Schedule interpretation rules for classification and specifies its commencement date.

Concessional GST for petroleum operations: intra-state supplies of listed goods taxed only above a specified concessional rate with compliance conditions.
Exemption from State GST applies to intra-State supplies of specified goods for petroleum and coal bed methane operations, limiting State tax payable to the portion in excess of the concessional rate, subject to conditions. Eligibility is confined to licensees, contractors and bona fide subcontractors who must produce DGH certificates and, where required, affidavits and undertakings. Transfers require DGH authorisation and transferee undertakings. Disposal of goods no longer required may attract tax on depreciated value calculated by specified straight-line quarterly rates, upon production of a DGH certificate.

Tax exemption for intra State petroleum goods supplies where prescribed conditions and DGH certification are produced at supply.
Exempts intra State supplies of goods listed in the annexure required for petroleum and coal bed methane operations from State GST beyond the reduced rate specified, conditional on production of a Directorate General of Hydro Carbons certificate and, where applicable, affidavits and undertakings by sub contractors and transferees to ensure compliance and assume liability for any duty, fine or penalty for non compliance.

Exemption of intra State petroleum supplies for specified operations subject to DGH certification and documentary conditions.
Exempts intra-State supplies of listed goods when required for petroleum or coal bed methane operations under specified licences or contracts, subject to state tax limited to an amount not exceeding tax computed at the concessional rate and compliance with conditions. Recipients must produce a certificate from a duly authorised officer of the Directorate General of Hydro Carbons; subcontractors must provide affidavit and principal's undertaking. Transfers require DGH transfer certificate and undertakings; disposal may attract tax on depreciated value calculated by specified quarterly rates. The List specifies eligible equipment, vessels, consumables and spares. Effective 1 July 2017.

Concessional SGST for exploration and production supplies allowed subject to DGH certification, transfer rules and disposal depreciation conditions.
A concessional Tripura SGST rate applies to intra State supplies of goods in the annexed List used for petroleum exploration, production and coal bed methane operations under specified licences, leases or contracts, limiting state tax to the amount calculated at the concessional rate. Eligibility requires a DGH certificate at the time of supply; subcontractors must produce additional affidavit and principal's undertaking. Transfers need DGH transfer certification and undertakings, and disposals may be taxed on depreciated value computed by a prescribed straight line quarterly schedule.

Tax exemption for petroleum-related goods: intra-state supplies exempted from state tax above specified rate, subject to certification.
Intra State supplies of goods listed in the Annexure for petroleum and coal bed methane operations are exempted from State GST to the extent the tax exceeds the rate specified in the Table (2.5%), provided supplies are to eligible licensees, contractors or bona fide subcontractors and the recipient produces a certificate from a duly authorised officer of the Directorate General of Hydrocarbons and, where applicable, affidavits and undertakings; transfers to other contractors/subcontractors require a fresh certificate and transferee undertaking.