West Bengal intra State service exemptions under GST: extensive list of services exempted from State tax levy.
Exempts intra State supplies of specified services from State tax to the extent tax exceeds the tax calculated at the specified nil rate, subject to conditions in the Table. The notification lists numerous service categories (charitable activities, government services for local functions, transport, financial and insurance schemes, education, health, agriculture, public utilities, incubation and skill services, and low tariff accommodation) with Nil rates and specific carve outs, and supplies detailed definitions and conditional thresholds applicable to those exemptions.

West Bengal GST rates for intra State services updated, covering sector rates, input tax credit conditions and valuation rules.
Notification No. 11/2017 prescribes State tax rates on intra State supplies of services by reference to a detailed classification scheme; rates differ across service headings (construction, accommodation and food, transport, rental, financial, professional, support, manufacturing on others' inputs, social and other services) and many rates are conditional on non utilisation or reversal of input tax credit. Construction supplies involving transfer of land allocate value between land (deemed one third of total charge) and service/goods portions. Lottery valuation is fixed by specified fractional formulas.

Exemption for intra State second hand goods: unregistered suppliers' supplies exempt when dealer pays tax on outward value.
Exemption applies to intra State supplies of second hand goods received by registered dealers operating under the margin scheme who pay State tax on the outward supply value as determined under rule 32(5); supplies from unregistered suppliers are exempt from the whole of the State tax leviable under the applicable levy provision.

Exemption for TDS deductor: intra State supplies from unregistered suppliers exempt from State tax subject to registration condition.
Intra State supplies received by a TDS deductor from an unregistered supplier are exempt from State tax, provided the deductor is not otherwise liable to be registered except under the specific registration category applicable to deductors; the exemption is effected by administrative notification and takes effect from its commencement.

Reverse charge exemption for intra state supplies from unregistered suppliers to registered recipients, subject to a daily aggregate threshold.
Exemption relieves registered persons from State tax on intra State supplies received from unregistered suppliers by removing the reverse charge obligation, except where the aggregate value of such supplies from unregistered suppliers to a registered person exceeds a specified daily threshold; the exemption is issued under delegated power in public interest and takes effect from the notification's commencement date.

Exemption from State GST: supplies by CSD and Unit Run Canteens to authorised customers are exempt from state tax.
The notification exempts from the whole of State tax supplies of goods by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers, referencing tariff classifications in the First Schedule to the Customs Tariff Act and applying its interpretative rules, under the power of section 11(1) of the West Bengal GST Ordinance.

Refund of SGST for CSD allows partial state tax refund on inward supplies for supply to canteens and authorized customers.
The notification designates the Canteen Stores Department (CSD) as eligible to claim a partial refund of the applicable State tax paid on inward supplies of goods when such goods are received for subsequent supply to the CSD's Unit Run Canteens or to authorized customers, and prescribes the concession's effective commencement.

No refund of unutilised input tax credit where input tax rates exceed output rates, limited to specified goods listed in the notification.
Notification designates specific goods for which no refund of unutilised Input Tax Credit shall be allowed under the proviso to section 54(3) where credit has accumulated because input tax rates exceed output tax rates (excluding nil-rated or fully exempt supplies); it lists specified tariff items (textile fabrics, knitted fabrics, railway rolling stock and related parts and equipment) and applies the interpretation rules of the First Schedule to the Customs Tariff Act, 1975, with effect from the stated commencement date.

Reverse charge on specified intra state supplies requires recipients to pay GST instead of listed suppliers under the notification.
Notification prescribes State GST payment on a reverse charge basis for specified intra state supplies under section 9(3), shifting tax liability from listed suppliers to recipients. The Table identifies goods by tariff headings and describes supplier categories (agriculturists; manufacturers of silk yarn from raw silk or cocoons; state or local authorities for lottery) and designates recipients (any registered person or specified lottery agents). The notification adopts First Schedule tariff terminology and interpretative rules of the Customs Tariff Act, 1975 for construing entries and includes a rule based definition for lottery distributors or selling agents.

Concessional tax rate for petroleum operations: intra State supplies of listed goods taxed at reduced rate subject to DGH certification and conditions.
Exempts intra State supplies of listed goods required for petroleum and coal bed methane operations from State GST in excess of a concessional rate of 2.5%, subject to DGH certification and specified conditions for licensees, contractors and subcontractors, requirements for transfers and disposal, prescribed depreciated value calculation for disposal, and application of Customs Tariff interpretation rules; effective 1 July 2017.

GST exemption on intra State supplies: specified goods exempt from State tax under the West Bengal notification.
The West Bengal notification exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax leviable under section 9 of the West Bengal Goods and Services Tax Ordinance, 2017, subject to the tariff classifications and conditions in the Schedule and to interpretive definitions (including "unit container" and "registered brand name"); the notification applies from 1 July 2017.

SGST rates for goods notified: 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on intra State supplies.
Notification designating State tax rates for intra State supplies of goods by reference to six appended Schedules: 2.5% (Schedule I), 6% (Schedule II), 9% (Schedule III), 14% (Schedule IV), 1.5% (Schedule V) and 0.125% (Schedule VI). Rates apply to goods described in column (3) and classified under the tariff item, sub heading, heading or Chapter in column (2) of the Schedules; interpretive terms ("unit container", "brand name", "registered brand name") and Customs Tariff First Schedule rules apply. Effective 1 July 2017.

Commencement of GST provisions: specified West Bengal Ordinance sections come into force on 1 July 2017.
The Governor appoints 1 July 2017 as the date on which designated provisions of the West Bengal Goods and Services Tax Ordinance, 2017 become effective, bringing into force specified sections governing levy, registration, returns, assessment, refunds and related procedural and substantive GST mechanisms, with stated exclusions for certain provisos and continuing an earlier departmental notification.

Manipur GST notification: state tax rates for intra state services set with input credit and valuation conditions.
Notification prescribes state tax rates on intra State supplies of services by mapping classified service descriptions to specified percentage rates and conditional restrictions, including restrictions on claiming input tax credit for certain service rates; it sets valuation rules for construction supplies involving land (land deemed one third of total amount) and lottery valuation, supplies definitions and interpretive rules, and takes effect 1 July 2017.

State notification sets GST rates for services, valuation rules for construction involving land, and lottery valuation.
Notification prescribes intra State tax rates for specified services and sets valuation rules for construction supplies involving land and for lotteries. Construction services are categorised (including construction for sale and composite works contracts) and where transfer of land occurs the land portion is deemed one third of the total consideration for valuation. Many lower rates are conditional on non utilisation or reversal of input tax credit on goods or goods and services used in supplying the service. Lottery taxable value percentages are specified for State run and authorised lotteries.

Service tax rates notified: intra state services taxed at specified GST rates from 1 July 2017.
Notification prescribes state GST on intra State supplies of services by reference to an annexed classification table, specifying rates (2.5%, 6%, 9%, 14% etc.) and conditions; many entries require that input tax credit on goods or services used in supplying the service has not been taken (or must be reversed). It provides valuation rules for construction services involving land (service/goods portion deemed two thirds of total, land one third) and for lotteries, defines key terms and applies relevant tariff interpretation rules. Effective 1 July 2017.

Electronic verification code methods authorised; net banking login and portal generated EVCs prescribed under amended CGST notification.
The notification substitutes the prior clause to specify that an Electronic Verification Code may be generated through net banking login on the common portal or generated directly on the common portal, thereby authorising these two means of electronic verification under the CGST framework; the amendment is made under the CGST Rules and is deemed to have come into force from an earlier operative date.

Government services excluded from supply under IGST: activities related to Panchayat and Municipality functions are not treated as supply.
Notification exempts activities or transactions by Central, State, Union territory or local authorities, when acting as public authorities, from being treated neither as a supply of goods nor a supply of service; specifically including services in relation to functions entrusted to a Panchayat under article 243G and to a Municipality under article 243W, effective from the first day of July, 2017.

Union Territory GST rates: differentiated service rates with ITC conditions, reverse charge rules, and real estate option mechanisms.
The notification prescribes Union Territory GST rates and conditional rules for intra State services, with special multi tier entries for construction and real estate supplies distinguishing RREP and REP, affordable and non affordable and commercial apartments; it creates a one time option for promoters of ongoing projects to elect specified rates, sets project wise ITC apportionment formulas (with annexures) including an 80% sourcing threshold from registered suppliers and reverse charge consequences for shortfalls or supplies from unregistered persons, prescribes valuation rules for composite supplies involving land, and imposes reporting, payment and credit reversal mechanics.

CGST rates for services: differential rates and strict input tax credit rules for construction, real estate and related services.
The notification prescribes central GST rates for intra State supply of services, with specific reduced rates and conditions for construction and real estate services. Construction of affordable and other apartments in REP/RREP attract prescribed low rates provided central tax is paid in cash and input tax credit has not been taken except as allowed by Annexure I (REP) or Annexure II (RREP). Promoters must procure at least 80% of inputs from registered suppliers or pay reverse charge on the shortfall; Annexures set out project wise transitional ITC computation (Tx = T - Te) using F1-F4 factors and provide payment, reporting and option to pay mechanisms.