E-commerce operator liability to pay GST on specified intra State services including passenger transport, accommodation, delivery, restaurant and housekeeping.
Liability is placed on the electronic commerce operator to pay tax on specified intra State supplies it facilitates, covering passenger transportation by radio taxi and other listed vehicles (with certain company/omnibus exceptions), accommodation services (subject to supplier registration exceptions), housekeeping services, specified restaurant services, and local delivery services; definitions for radio taxi, vehicle terms, specified premises and company are cross referenced, and the notification includes commencement and amendment provisions.

Diplomatic tax refund entitlement conditioned on official use certification and Protocol Division reciprocity and safeguards.
Entitlement to refund of State tax is specified for United Nations or a specified international organisation and for foreign diplomatic missions, consular posts, diplomatic agents and career consular officers, subject to prescribed conditions. United Nations or a specified international organisation may claim refund where a certificate from that organisation certifies official use. Diplomatic missions and personnel may claim refund where the Protocol Division certifies entitlement on reciprocity and where required undertakings and certificates for services and goods are furnished, including a three year non disposal condition and repayment on breach; refunds cease upon withdrawal of the Protocol Division certificate.

Tax refund entitlement for international organisations and diplomatic missions under GST, subject to certificate, use and retention conditions.
State rules entitle United Nations and specified international organisations and foreign diplomatic missions, consular posts, and their diplomatic agents or career consular officers to refund of State GST on supplies of goods or services, subject to certification of official use by the organisation, a Protocol Division certificate based on reciprocity, undertakings for services, certificates and a three year retention requirement for goods, repayment on non compliance, and cessation of refund entitlement upon withdrawal of the Protocol Division certificate.

Refund entitlement for international organisations and diplomatic missions subject to certificates, undertakings, and use conditions.
United Nations or declared specified international organisations and foreign diplomatic missions, consular posts, diplomatic agents and career consular officers may claim refund of central tax on supplies of goods or services subject to prescribed certificates and undertakings: a certificate from the organisation for official use; a Protocol Division certificate based on reciprocity for diplomatic missions; an original undertaking for services confirming official or permitted personal use; a goods certificate confirming use, a three year non disposal condition and repayment obligation on breach; and cessation of refunds upon withdrawal of the Protocol Division certificate.

Refund of union territory tax: diplomatic missions and international organisations eligible subject to specified documentary conditions.
Notification authorises refunds of union territory tax to the United Nations or specified international organisations and to foreign diplomatic missions or consular posts, subject to conditions. International organisations require a certificate confirming official use; diplomatic missions require a Protocol Division certificate based on reciprocity. Additional conditions prescribe an original undertaking for services, certificates for goods confirming mission use and a three year non supply condition, repayment on non compliance, and cessation of refunds upon withdrawal of the Protocol Division certificate.

Refund of central tax available to UN bodies and foreign diplomatic missions subject to certificates, use conditions and reciprocity.
Refund of central tax is authorised for specified international organisations and foreign diplomatic missions, consular posts, diplomatic agents and career consular officers on supplies of goods or services received, subject to documentation and usage conditions. International organisations must produce a certificate confirming official use. Diplomatic entities require a Protocol Division reciprocity certificate; services demand an original undertaking of official or permitted personal use; goods require certification of use, a three year non disposal restriction, and repayment if conditions are breached.

No refund of unutilised input tax credit for construction services - state notification disallows refunds.
The State notification provides that no refund of unutilised input tax credit shall be allowed under the refund provision in respect of supply of services specified in sub-item (b) of item 5 of Schedule II (construction of building, complex and related services). The restriction is issued by the State Government on the recommendation of the Council and is effective from the notified commencement date.

Unutilised input tax credit prohibition: refund barred for specified services under GST for notified supply.
The State, invoking sub section (3) of section 54, notifies that no refund of unutilised input tax credit is allowed under that provision for supplies of services specified in sub item (b) of item 5 of Schedule II, with the restriction coming into force on the first day of July, 2017.

Refund prohibition for unutilised input tax credit on specified services under GST, effective from July first.
No refund of unutilised input tax credit is notified for certain taxable services: the State Government, on the Council's recommendation and invoking sub section (3) of section 54 of the Arunachal Pradesh GST Act, disallows refunds where supply falls under sub item (b) of item 5 of Schedule II. The notification takes effect from 1 July 2017 and excludes refund claims for those specified services.

Refund restriction on unutilised input tax credit bars refunds for certain construction service supplies unless full consideration follows completion.
Notification No.15/2017 (UTGST) prohibits refund of unutilised input tax credit for supplies of construction-of-building services where the charged amount includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier; the notification is effective from 1 July 2017 and was later revised in wording by Notification No.15/2023.

Refund of unutilised input tax credit barred where construction services include land value; exception if full consideration follows completion.
No refund of unutilised input tax credit is allowed under section 54(3) for supplies of services of construction of a complex, building or part thereof intended for sale where the amount charged includes the value of land or undivided share of land, except where the entire consideration is received after issuance of the completion certificate or after first occupation, whichever is earlier.

Services related to Panchayat functions are treated neither as supply of goods nor supply of service under state GST rules.
Services by the Central Government, State Government or any local authority, when performed as a public authority in relation to functions entrusted to Panchayats under article 243G of the Constitution, are declared to be treated neither as supply of goods nor as supply of service under the State GST notification, thereby excluding those activities from GST taxability.

Services relating to Panchayat functions not treated as supply under GST, excluding such public authority activities from supply classification.
The State Government notifies that activities or transactions undertaken by the Central Government, State Government or any local authority as public authority, in relation to functions entrusted to a Panchayat, shall be treated neither as a supply of goods nor a supply of services under the GST provision; the notification includes an operative commencement provision making this exclusion effective from the stated commencement date.

Exclusion of Panchayat-related activities: such activities by public authorities are not treated as supply of goods or services.
The State Government notifies that activities or transactions undertaken by the Central Government, State Government or any local authority in which they act as a public authority shall be treated neither as a supply of goods nor a supply of service; this exclusion specifically covers services by way of any activity in relation to a function entrusted to a Panchayat under the Constitution and takes effect from the stated commencement date under the State GST scheme.

Public authority functions related to Panchayats and Municipalities treated outside goods or services classification under GST framework.
The Central Government notifies that activities or transactions undertaken by Central, State, Union territory or local authorities when engaged as public authority shall be treated neither as a supply of goods nor a supply of service; this includes services in relation to functions entrusted to Panchayats and, as amended, to Municipalities.

Service exclusion for public authority activities: governmental functions related to Panchayats and Municipalities are not taxable supplies.
Services by way of any activity in relation to functions entrusted to a Panchayat, and as later amended to include functions entrusted to a Municipality, when undertaken by the Central Government, a State Government, a Union territory or any local authority in which they act as a public authority, shall be treated neither as a supply of goods nor a supply of services under the Union Territory Goods and Services Tax framework, as notified under the relevant UTGST Rate notification.

E commerce operator liability to pay IGST on specified inter State services, subject to registration and premises exceptions.
The Integrated GST notification makes the electronic commerce operator responsible for paying tax on inter State supplies of specified services supplied through online platforms, including passenger transportation by radio taxi and similar vehicles, accommodation in commercial lodging, house keeping services, restaurant services except at certain specified premises, and local delivery services, subject to exceptions where the supplier is liable for statutory registration or where other specific carve outs apply; key terms such as "radio taxi", vehicle categories, "specified premises" and "Company" are defined by cross reference.

Reverse charge applies: recipients must pay state GST on specified services listed in the notification effective July 1, 2017.
Notification requires payment of the whole of state tax on reverse charge by recipients for specified service categories listed in the Table, identifying suppliers and recipients for each entry (including GTAs, legal and arbitral services, sponsorships, certain government services, directors' services, insurance and recovery agents, and copyright transfers), clarifies that the freight-payer is treated as recipient for GTA services, adopts Companies Act definition for body corporate, and applies GST Act definitions; effective 1 July 2017.

Reverse charge on specified service categories requires recipients to pay state GST under Manipur law.
Notification under section 9(3) of the Manipur GST Act notifies that specified categories of services listed in the Table are subject to reverse charge, such that the whole of state tax payable on those services must be discharged by the recipient categories identified. Key pairings include GTA services for road transport (recipient: factories, societies, co operatives, registered persons, bodies corporate, firms, casual taxable persons), representational legal services by advocates to business entities, arbitral tribunal services to business entities, sponsorships to corporates/firms, certain government services to business entities (with exclusions), director-to-company services, insurance and recovery agent services to insurers and financial institutions, and transfer or permitting use of copyright by authors/artists to publishers and producers.

Reverse charge shifts tax liability to the recipient for specified service categories under state GST notification.
The state notification requires payment of the whole state GST on specified service categories on a reverse charge basis by recipients located in the taxable territory. It enumerates suppliers and recipients including GTAs transporting goods by road, advocates and arbitral tribunals providing services to business entities, sponsors to corporates/partnerships, specified government supplies to business entities (with exclusions), directors to their companies, insurance agents to insurers, recovery agents to banking/financial entities, and transfers of copyright to publishers/producers. Explanations clarify recipient treatment and cross-references to central GST enactments.