Interest rates under GST fixed for default and refund provisions, with specified annual rates and a July commencement.
Prescribes annual interest rates under the State GST Act for different statutory interest provisions, including interest on late payment, enhanced interest for specified defaults, interest relating to refunds and interest under the proviso to the refund provision; rates are set out in a table and the notification takes effect from 1 July 2017.

Refund of integrated tax available to UN, specified international organisations and diplomatic missions subject to certificate and use conditions.
Refund of integrated tax is permitted to United Nations and specified international organisations for supplies used for official purposes, subject to a certificate from the organisation; and to foreign diplomatic missions, consular posts, diplomatic agents and career consular officers subject to reciprocity, an original undertaking for services, certificates of use and non-disposal for goods, repayment on non-compliance, and withdrawal of entitlement upon cancellation by the Protocol Division.

Reverse charge on union territory tax: recipients must pay UT tax for specified service categories under notification.
The notification prescribes categories of services on which the whole of union territory tax under section 7 of the UTGST Act shall be paid on reverse charge by the recipient specified for each entry. Principal entries include GTA services for road transport of goods to specified recipients, legal services to business entities, arbitral tribunal services to business entities, sponsorship services to corporates/partnerships, specified supplies by government/local authorities to business entities (with exclusions), renting of immovable property to registered persons, transfers to promoters, directors' services to their companies, insurance and recovery agent services to insurers and financial institutions, copyright transfers/licensing by authors and creators, and securities lending under SEBI's Scheme.

Reverse charge mechanism shifts central tax liability to service recipients for specified service categories under CGST notification.
The notification requires central tax to be paid on a reverse charge mechanism for specified service categories by identified recipients in the taxable territory. It enumerates discrete service entries-including goods transport agency services to listed recipients, legal and arbitral services to business entities, sponsorships, government supplies to business entities with exclusions, renting of immovable property to registered persons, transfers related to promoters, director services, insurance and recovery agent services, certain copyright transfers, and security services-while setting conditions, exceptions, declaration requirements and procedural options that govern applicability.

Interest under CGST adjusted by provision and taxpayer class, with temporary concessional interest windows for specified filing periods.
The notification prescribes annual interest rates for provisions of the Central Goods and Services Tax Act addressing interest on delayed payments, interest on recovery and interest on refunds, and establishes a schedule of temporary concessional interest treatment for specified filing periods. The concessional schedule differentiates taxpayers by aggregate turnover and principal place of business, creating nil or reduced interest windows followed by higher rates after specified cut off dates. The notification is effective from the stated commencement date and has been amended to adjust period specific concessions and applicability.

Export authorisation for listed hazardous chemicals: specified countries allowed without licence subject to notification and end use certificate.
The amendment substitutes the previous CWC Party dispensation by permitting export of SCOMET Category 1C chemicals to the countries listed in Table 1 without prior export authorisation, subject to notification to designated national authorities within 30 days in the prescribed format, submission of the prescribed End Use Certificate, and filing a copy of the bill of entry into the destination country within 30 days of delivery. Exports to other countries require export authorisation; exports to non CWC States additionally require a Government signed End Use Certificate.

GST services exemption for specified intra-State services subject to rate caps, conditions, exclusions and thresholds.
Exempts specified intra-State supplies of services from state tax to the extent the tax exceeds rates specified in the Table, subject to the conditions in Column (5); lists service categories (charitable activities, government services for Panchayat/Municipality functions, certain transport, health-care, education, agricultural services, financial/regulatory services, insurance/pension schemes, incubatee services under turnover limits, and others), enumerates exclusions and monetary or beneficiary-based limits, provides definitions for key terms, and makes the exemption effective 1 July 2017.

Chhattisgarh GST exemptions: intra-state services exempted where tax exceeds specified rates under notification, subject to conditions.
Exempts intra State supplies of services listed in the Table from state tax to the extent the leviable tax exceeds the tax calculated at rates specified in Column (4), subject to the conditions in Column (5); provides indicative service classification, extensive definitions for scope and exclusions, and comes into force on 1 July 2017.

Arunachal Pradesh exempts intra State supplies of specified services from state tax beyond prescribed Nil rates.
Exempts intra State supply of specified services from state tax to the extent the tax exceeds the rate stated in the Table, subject to the conditions in column (5). The Table lists service categories (mostly under Chapter 99 headings) for which state tax is capped at the indicated rate-predominantly Nil-and incorporates monetary thresholds, turnover limits, specific exclusions and provisos. Definitions clarify terms used and the notification takes effect on 1 July 2017, making the Table entries and their conditions determinative of exemption scope.

HSN code requirement on tax invoices: digit length tied to annual turnover tiers, affecting registered persons' invoicing obligations.
Requires registered persons to include specified digits of the Harmonised System of Nomenclature (HSN) Code on tax invoices according to their annual turnover in the preceding financial year: nil for the lowest turnover tier, two digits for the intermediate tier, and four digits for the highest tier. The requirement follows the proviso to the invoicing rule under the GST Act and takes effect from the prescribed commencement date, creating a turnover-linked HSN disclosure obligation for tax invoices.

GST exemption for specified services under the CGST Act reduces central tax on listed supplies, subject to prescribed conditions.
Notification No. 12/2017-Central Tax (Rate) prescribes Nil central tax for specified intra State supplies of services under the CGST Act, 2017 by listing those services in a table with entry specific conditions. It covers government and public welfare services, transport, education, health, insurance, agricultural and real estate related services, and non profit activities; includes proportional exemption and reverse charge rules for development rights, turnover based and consideration based ceilings, and extensive definitions and provisos that delimit scope and compliance obligations.

Service exemptions under UTGST: nil-rate treatment for specified public, transport, agricultural, financial and real-estate services, subject to conditions.
The notification prescribes nil-rate UTGST exemptions for a broad list of intra-State services set out in the Table, subject to conditions specified per entry. It covers public and social services by or to government bodies, transport and goods-transport services, agricultural and allied services, specified financial and insurance and educational and health services, and real-estate related supplies with proportional valuation rules and reverse-charge liabilities for un-booked residential portions. Extensive definitions and provisos delimit scope and applicability.

Unutilised input tax credit refund barred for construction services including land value, except when full consideration paid after completion.
No refund of unutilised input tax credit is available for supply of services of construction of a complex, building or a part thereof intended for sale where the amount charged includes the value of land or undivided share of land; an exception applies only if the entire consideration is received after issuance of the completion certificate, where required, or after first occupation, whichever is earlier.

HSN code digits requirement links HSN digit length to annual turnover for invoices, with certain chemicals requiring full eight-digit codes.
Specification of the number of digits of the HSN Code on tax invoices is tied to a registered person's aggregate turnover in the preceding financial year, with a lower digit requirement for taxpayers below a threshold and a higher digit requirement for those above it; registered persons below the higher threshold may omit HSN digits when supplying to unregistered persons, and a listed set of specified chemical products must be reported with eight-digit HSN Codes in invoices.

Composition levy threshold increased to seventy five lakh rupees, with specified manufacturer exclusions limiting eligibility.
Increase of the composition levy aggregate turnover threshold to seventy five lakh rupees permits a registered person whose aggregate turnover in the preceding financial year did not exceed that amount to opt for composition tax under section 10(1). Manufacturers of specified goods - ice cream (2105 00 00), pan masala (2106 90 20) and all goods under Chapter 24 (tobacco and substitutes) - are excluded from eligibility. The notification applies Customs Tariff Act interpretative rules and is effective from 25 June 2017, superseding Notification No. 1095-F.T.

Tax liability on electronic commerce operators: responsibility for intra State service tax on specified transport and accommodation services.
Notification prescribes that the electronic commerce operator shall pay tax on intra State supplies of specified services made through its platform, namely passenger transport by radio taxi, motorcab, maxicab and motor cycle, and accommodation services in commercial lodging, except where the supplier through the operator is liable for registration under the Ordinance; key definitions for "radio taxi" and vehicle terms are provided.

Tax refund entitlement for international organisations and diplomatic missions subject to certification, reciprocity, and use conditions.
Specialised entities may claim refunds of State tax on notified supplies: the United Nations or specified international organisations must produce a certificate confirming official use. Foreign diplomatic missions, consular posts, and diplomatic or consular officers must have Protocol Division certification based on reciprocity; services require an original undertaking confirming official or permitted personal/family use; goods require a certificate confirming mission use, non disposal or non supply for three years, and repayment on non compliance. Withdrawal of the Protocol Division certificate terminates refund entitlement.

Non-availability of refund of unutilised input tax credit for specified construction services under section 54(3) takes effect.
The State notification excludes supplies of services under sub item (b) of item 5 of Schedule II (construction of buildings, complexes and similar immovable property services) from the refund entitlement for unutilised input tax credit under sub section (3) of section 54 of the West Bengal Goods and Services Tax Ordinance, thereby barring refunds in respect of those specified construction services.

Treatment as neither goods nor services for Panchayat entrusted functions: public authority activities excluded from GST supply classification.
Under the State GST Ordinance, activities undertaken by State Government, Central Government or any local authority as public authorities that relate to functions entrusted to a Panchayat under Article 243G are declared to be neither a supply of goods nor a supply of services; this exclusion is effective from 1 July 2017.

Reverse charge mechanism: specified service categories require recipient responsibility for state tax under GST notification.
Notification prescribes categories of services where state tax shall be paid on reverse charge basis by specified recipients in the taxable territory, including: GTA services where the freight payer is treated as recipient; representational legal services by advocates to business entities; services by arbitral tribunals to business entities; sponsorship services to corporate or partnership recipients; specified government supplies to business entities with exclusions; director services to the company; insurance agent services to insurers; recovery agent services to banks, financial institutions or NBFCs; and transfers or permitting use of copyrights by creators to publishers, music companies or producers.