GST rules: valuation hierarchy, input tax credit conditions, invoicing, returns, refunds, assessments, anti profiteering and e way guidance.
Rules set a hierarchy for valuation where consideration is not wholly in money, prioritising open market value, then monetary equivalent of non monetary consideration, comparable supplies, cost based and residual methods. Detailed ITC mechanics require prescribed documentary evidence, timed reversal when supplier payment is not made, attribution for partly non business or exempt use including formulaic segregation and five year treatment for capital goods, and specified distribution procedures for Input Service Distributors and banking/financial institutions.

Exemption of State Tax on specified intra State goods under GST, subject to the Schedule and defined interpretive rules.
Exempts intra State supplies of the goods specified in the appended Schedule from the whole of State Tax under section 9 by exercising powers under section 11(1), subject to the tariff classifications and descriptions in the Schedule. The exemption applies only to goods meeting the Schedule entries and includes qualifications where goods are excluded if put up in a "unit container" or bear a "registered brand name." Interpretive rules tie tariff terms to the First Schedule of the Customs Tariff Act and define key phrases for application.

GST intra State exemptions for specified goods take effect, exempting State tax on listed agricultural, food, and select supplies.
The Bihar notification exempts the whole of State tax on specified intra State supplies of goods listed in an appended Schedule, effective 1 July 2017. The Schedule identifies tariff items and descriptions across agricultural products, live animals and animal products, fisheries, cereals, seeds, certain food and sanitary goods, printed matter, handicrafts, select industrial inputs and utilities, and specified religious supplies. Interpretive terms and the application of Customs Tariff First Schedule rules are clarified; exemptions exclude goods put up in unit containers bearing a registered brand name where noted.

GST exemption for intra State supplies: specified goods listed in the Schedule are exempt from State tax when supplied in State.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax leviable under section 9 of the Maharashtra Goods and Services Tax Act, 2017, where those goods fall under the tariff item, sub heading, heading or Chapter entries set out in the Schedule; defines key terms including "unit container" and "registered brand name," adopts Customs Tariff interpretive rules and takes effect from the 1st day of July, 2017.

Tripura intra-state goods exempted from state GST under notification, covering specified tariff-listed agricultural and raw goods.
The State exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under section 9 of the Tripura SGST Act, 2017; each exempt item is identified by tariff Chapter/heading/sub heading or tariff item with descriptions and specified exceptions for goods put up in unit containers or bearing a registered brand name, and Customs Tariff interpretation rules apply.

GST exemption on intra State supplies: specified goods listed in the Schedule are exempt from State tax, subject to conditions.
The Government of Karnataka exempts the whole of the State tax on intra State supplies of goods listed in the attached Schedule by tariff headings, subject to specified qualifications and exclusions (notably goods in unit containers or bearing registered brand names), adopts definitions for unit container, brand name and registered brand name, and applies the interpretation rules of the Customs Tariff First Schedule; the notification includes conditional exemptions (e.g., for lottery supply) and commences from the stated effective date.

Electronic verification modes designated for GST documents, requiring verification shortly after documents are furnished.
Designates Aadhaar-based Electronic Verification Code, EVC via net-banking login on the common portal, and EVC generated on the common portal as authorized modes of verification under rule 26 of the Goods and Services Tax Rules, 2017, and mandates that verification by any of these modes be completed within two days of furnishing the documents.

GST state tax rates notified: tiered schedule based rates for goods, setting specific percentage bands and applicability.
Notification prescribes schedule based state tax rates for intra State supplies: Schedule I at 2.5%, Schedule II at 6%, Schedule III at 9%, Schedule IV at 14%, Schedule V at 1.5%, and Schedule VI at 0.125%. Each Schedule identifies applicable tariff chapters, headings, sub headings or tariff items and descriptions of goods. The notification defines "unit container" and "registered brand name" and directs that the First Schedule to the Customs Tariff Act, 1975 and its interpretive rules apply. The notification is effective from 1 July 2017.

SGST rate schedule: intra State goods taxed under multiple rate schedules based on tariff classifications, effective administratively.
The Governor of Bihar notifies SGST rates on intra State supplies by reference to six appended Schedules, each tying a specific SGST rate to goods described by tariff item, sub heading, heading or Chapter. The Schedules enumerate goods categories (including specified medicines, diagnostic kits and assistive devices) and include definitions for "unit container," "brand name" and "registered brand name," and direct that the interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply. The notification takes effect from the stated commencement date.

State tax rates notified under Maharashtra GST: multi tier schedule for intra state supplies defining taxable goods and rates.
Notifies state tax rates under the Maharashtra Goods and Services Tax Act, 2017, by prescribing a six Schedule, multi tier rate structure applicable to intra State supplies of goods. Each Schedule lists tariff items and descriptions whose column entries determine the goods to which the corresponding state tax rate applies. The notification incorporates interpretation rules from the First Schedule to the Customs Tariff Act, 1975, defines key terms such as "unit container" and "registered brand name," and declares the notification effective from the commencement date specified therein.

Tripura GST rates notified: graded state tax on goods via six Schedules, applicable to intra State supplies from 1 July 2017.
Notifies the rate of the state tax by categorising goods into six Schedules with rates: 2.5% (Schedule I), 6% (Schedule II), 9% (Schedule III), 14% (Schedule IV), 1.5% (Schedule V) and 0.125% (Schedule VI). These rates are levied on intra State supplies of goods described in the corresponding Schedule entries and defined by tariff item, heading, sub heading or Chapter as specified. The notification adopts the First Schedule to the Customs Tariff Act, 1975 for tariff terminology and interpretation rules, defines "unit container" and "registered brand name", and takes effect from 1 July 2017.

Telangana GST: State tax rates and specified exemptions for goods and services notified, effective from 1 July 2017.
The State Government notifies rates of State tax on intra State supplies under the Telangana GST Act: 2.5% (Schedule I), 6% (Schedule II), 9% (Schedule III), 14% (Schedule IV), 1.5% (Schedule V) and 0.125% (Schedule VI), with detailed Schedules listing tariff items and goods and applying Customs Tariff interpretative rules; multiple companion notifications provide exemptions, partial concessional taxation, reverse charge liability, refund rules and special conditions, all effective 1 July 2017.

GST Rate Notification: State tax rates prescribed across multiple schedules for intra State goods supplies.
Notification under section 9(1) of the Karnataka Goods and Services Tax Act, 2017 prescribes six State tax rate bands (2.5%, 6%, 9%, 14%, 1.5% and 0.125%) to be levied on intra State supplies of goods specified in the appended Schedules. Each Schedule lists tariff classifications and descriptions of goods to which the respective rate applies. The notification defines key terms (unit container, brand name, registered brand name), adopts the Customs Tariff First Schedule interpretation rules for construction, and takes effect from 1 July 2017.

HSN code disclosure requirement mandates specific HSN digit lengths on tax invoices based on turnover tiers and rule provisions.
A Tamil Nadu GST notification mandates mandatory HSN code disclosure on tax invoices with digit-length obligations tied to a registered person's annual turnover: no HSN digits for the lowest turnover tier, two digits for the middle tier, and four digits for the highest tier. The requirement stems from the first proviso to the applicable GST rule and takes effect from the first day of July, 2017.

Electronic verification code requirement updated: verification allowed via net banking login or portal-generated code.
Amends the prior notification by substituting clause (ii) to prescribe two methods for generation of the Electronic Verification Code: electronic verification code generated through net banking login on the common portal, and electronic verification code generated on the common portal; clarifies acceptable modes of electronic verification under rule 26 and gives the amendment retrospective effect from the stated effective date.

Reverse charge supplies exemption: suppliers whose outward supplies attract recipient tax liability are exempt from registration.
Persons whose sole activity is supplying taxable goods or services on which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from obtaining registration under the Odisha GST Act, the notification formally identifying this category of suppliers as not required to register because their outward supplies attract recipient liability.

Commencement of Odisha GST Act provisions: specified sections to be brought into force on the appointed July date.
The State Government, invoking sub section (3) of section 1 of the Odisha Goods and Services Tax Act, 2017, by S.R.O. No. 292/2017 dated 28 6 2017, appoints the first day of July, 2017 as the date on which sections 6-9, 11-21, 31-41, 42 (except the proviso to sub section (9)), 43 (except the proviso to sub section (9)), 44-50, 53-138, 140-145, 147-163 and 165-174 of the Act shall come into force.

Commencement of Bihar Taxation Law Amendment Act: gubernatorial declaration makes the Act operative from 1 July.
The Governor, under sub section (3) of Section 1 of the Bihar Taxation Law Amendment Act, 2017 (Bihar Act 13 of 2017), declares that all provisions of the Act shall come into force with effect from 1 July 2017, implemented by the Commissioner cum Principal Secretary, Commercial Taxes Department.

Commencement of Bihar GST provisions declared by Governor under enabling power; specified sections brought into force immediately.
Commencement of specified provisions of the Bihar Goods and Service Tax Act, 2017 is declared effective from the date of issue by notification under the Governor's power in Section 1(3); the notification brings Sections 1, 2, 3, 4, 5, 10, 22-30, 139, 146 and 164 into force and is issued by the Commissioner-cum-Principal Secretary, Commercial Taxes Department.

SEZ notification amendment replaces designated representatives in Falta SEZ and updates administrative appointments under statutory authority.
Central Government, under the Special Economic Zones Act, 2005, amends Notification S.O. 575(E) by substituting the entries at Sl. No. 5 and 6 to name Sh. Gyanesh Chaudhary, Managing Director, M/s Vikram Solar Ltd, Falta SEZ and Sh. Ashok Kumar Chakrabarti, Director, M/s Delta Plus India Pvt. Ltd, Falta SEZ as the substituted appointees.