Exemption for intra-State secondhand goods: registered dealers paying tax on outward supply value exempt from state tax if supplier unregistered.
Exempts intra-State supplies of second hand goods received by a registered person dealing in buying and selling of such goods who pays state tax on the value of outward supply as determined under applicable valuation rules; exemption applies where the supplier is not registered and relieves the whole of the state tax otherwise leviable.

Exemption for intra state second hand goods: registered buyer paying central tax relieved from state tax on such receipts.
Exempts intra State supplies of second hand goods received by a registered person dealing in buying and selling of such goods who pays central tax on the value of outward supply as determined under the GST rules, where the supplier is not registered, relieving the registered recipient from the whole of the state tax leviable under the Act.

Exemption for intra-State second-hand goods: registered dealers paying tax not liable for state tax on supplies from unregistered sellers.
Exempts intra-State supplies of second hand goods received by registered persons dealing in buying and selling of second hand goods who pay state tax on the value of outward supply as determined under the applicable valuation rule, where the supplier is not registered; registered recipients are relieved from the whole of the state tax otherwise leviable, effective from 1 July 2017.

UTGST exemption for second hand goods margin scheme permits registered dealers buying from unregistered suppliers to be tax-exempt.
Intra State supplies of second hand goods received by a registered dealer in second hand goods who pays tax on the outward supply value under the margin scheme valuation mechanism are exempt from the whole of the Union Territory tax when such supplies are received from an unregistered supplier; the exemption takes effect from the notification's commencement date.

CGST exemption for margin scheme second hand goods: intra State purchases from unregistered suppliers exempt from central tax.
Intra State supplies of second hand goods received by a registered dealer dealing in buying and selling of second hand goods who pays central tax under the margin scheme, with tax on outward supply determined under the prescribed margin valuation rule, are exempt from the whole of central tax where the supplier is not registered.

Reverse charge under IGST: recipients must pay integrated tax on specified categories of services to taxable recipients.
Specified categories of services attract reverse charge under IGST, obliging recipients located in the taxable territory to pay the entire integrated tax. The notification lists suppliers and corresponding recipients for each category, includes exclusions (certain government departments, local authorities and entities registered for limited purposes), and provides opt in forward charge mechanisms via prescribed registration and invoice declarations for select suppliers, along with explanatory definitions and an effective date.

Central GST rules set valuation, input tax credit, invoicing, returns, ledgers, refunds and appeals procedures under GST.
Amendment inserts detailed rules (effective 1 July 2017) for valuation of supplies (including non-monetary consideration and related-party/agent transactions), documentary and procedural conditions for claiming and reversing input tax credit (with attribution formulas, capital goods apportionment and ISD distribution methods), mandatory invoice and delivery challan content and timing, structured return filings (GSTR series) with automated matching/rectification processes, electronic ledgers and payment procedures, comprehensive refund mechanisms (including formulas for zero-rated and inverted-duty refunds), transitional credit declarations (TRAN forms), audit/appeal processes, and establishment of an Anti-Profiteering Authority, all to be administered through prescribed electronic forms on the common portal.

TDS deductor exemption: intra State supplies from unregistered suppliers exempt from state tax if deductor's registration is limited.
Exempts intra State supplies received by a TDS deductor from unregistered suppliers from the State tax, provided the deductor's registration is limited to the special registration circumstance and the deductor is not otherwise liable to be registered.

Exemption for supplies to TDS deductors: state tax not leviable on intra state supplies from unregistered suppliers, subject to registration condition.
Exemption for intra State supplies received by a TDS deductor from unregistered suppliers: such supplies are exempt from the whole of the State tax otherwise leviable, provided the recipient qualifies as a deductor and is not required to be registered except under the specific registration provision for deductors.

Exemption for deductors under reverse charge shields intra State supplies from state tax when supplier is unregistered.
Exempts intra-State supplies of goods or services received by a deductor under section 51 from state tax when the supplier is not registered, provided the deductor is not otherwise liable to be registered except under the specified registration exception.

Commencement of GST provisions: specified sections of the Arunachal Pradesh GST Act take effect from 1 July 2017.
Appoints commencement of specified provisions of the Arunachal Pradesh Goods and Services Tax Act, 2017 by designating the 1st day of July 2017 as the date on which multiple operative provisions of the Act, with certain provisos excluded, shall come into force under the powers conferred by subsection (3) of section 1.

Exemption for supplies to TDS deductor: intra State supplies from unregistered suppliers exempted from central tax with registration condition.
Exempts intra State supplies received by a TDS deductor from unregistered suppliers from the whole of the central tax leviable, provided the deductor is not liable to be registered for any reason other than being a TDS deductor.

Commencement of CGST provisions: core levy, registration and compliance sections activated, triggering GST operational framework.
The central government, invoking sub section (3) of section 1 of the Central Goods and Services Tax Act, 2017, appointed 1 July 2017 as the date on which a specified list of provisions of the Act shall come into force, thereby activating key operational and compliance components of the CGST framework.

IGST exemption framework limits tax on specified inter State services, subject to recipient, supply and documentary conditions.
The IGST exemption framework prescribes zero rate treatment for specified inter State supplies of services listed in the Table, subject to conditions based on recipient status, nature and place of supply, turnover thresholds, caps on consideration, and compositional tests. It includes qualified exemptions requiring certification, documentary evidence, or reverse charge computations (notably for development rights, FSI and long term leases), and is coupled with extensive definitions and provisos that delimit scope and compliance requirements.

Exemption for TDS deductors: intra State supplies from unregistered suppliers exempt from UT tax, subject to registration condition.
Exemption exempts intra-State supplies of goods or services received by a TDS deductor from any supplier who is not registered from the whole of the Union Territory tax leviable thereon, provided the deductor is not liable to be registered except under the limited category permitting registration as a deductor; the notification prescribes the scope and conditional applicability of this exemption.

Exemption from reverse charge limits state tax liability for intra state purchases from unregistered suppliers, subject to a daily cap.
The notification exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from the whole of the state tax leviable under the reverse charge mechanism, except where the aggregate value of such supplies received by the registered person from one or more unregistered suppliers exceeds five thousand rupees in a day; the exemption takes effect from 1 July 2017.

Exemption for intra State supplies from unregistered suppliers curtailed by a daily aggregate value threshold limiting tax waiver.
Exemption is provided from the whole of the State tax on intra State supplies of goods or services or both received by a registered person from any supplier who is not registered, but the exemption does not apply where the aggregate value of such supplies received by the registered person from one or more unregistered suppliers exceeds a specified daily threshold.

Exemption for intra-State supplies: state tax waived for registered recipients from unregistered suppliers, subject to a daily aggregate threshold.
The State Government exempts intra State supplies of goods or services received by a registered person from unregistered suppliers from the whole of the state tax leviable under the Arunachal Pradesh GST framework, subject to the condition that the exemption ceases to apply when the aggregate value of such supplies received from unregistered supplier(s) in a day exceeds a prescribed daily threshold; the notification specifies the authority for the exemption and its commencement date.

UTGST exemption from reverse charge shields registered recipients from tax on supplies by unregistered suppliers; prior daily value limit removed.
Notification No. 8/2017 exempts intra State supplies of goods or services received by a registered person from any unregistered supplier from Union territory tax under section 8(1), effective 1 July 2017; an earlier proviso imposing a daily aggregate value limit on that exemption was subsequently omitted, and the notification was later rescinded by a further notification.

IGST rates for construction services: reduced rates with strict input tax credit limits, reverse charge obligations and election options.
Notification prescribes IGST rates and conditional qualifications for inter State services, with a layered regime for construction and real estate services that distinguishes affordable, residential, commercial and other construction activities; mandates limited input tax credit eligibility and project wise computation of ITC adjustments (Tx = T - Te) under Annexures I and II using carpet area, percentage invoicing and percentage completion; requires promoters to procure at least 80% of inputs from registered suppliers or face reverse charge on shortfalls (with special treatment for cement); and provides one time option and procedural forms for electing alternate project rates and for GTAs and hotel premises declarations.