CGST reverse charge exemption for inward supplies from unregistered suppliers removed, altering registered person tax liability.
Exempts intra State supplies of goods or services or both received by a registered person from any unregistered supplier from the whole of central tax leviable under reverse charge u/s 9(4); the exemption took effect from 1 July 2017, was to be read with a later notification that omitted a proviso imposing a daily aggregate threshold, and was eventually rescinded by a subsequent notification.

GST exemption for CSD and Unit Run Canteens supplies to authorized customers under state tax notification.
The State Government, under section 11(1) of the Manipur Goods and Services Tax Act, 2017, grants a full exemption from the central tax under section 9 for supplies of goods consisting of: CSD supplies to Unit Run Canteens; CSD supplies to authorized customers; and supplies by Unit Run Canteens to authorized customers, across tariff items and Chapters as defined in the First Schedule to the Customs Tariff Act, 1975, with interpretation rules and notes of that Schedule applying to the notification.

Exemption from state GST for CSD and Unit Run Canteen supplies to authorised customers under notified provision.
The State Government exempts from the whole of the state tax the supply of goods by the CSD to Unit Run Canteens, by the CSD to authorised customers, and by Unit Run Canteens to authorised customers, as specified across tariff items in the First Schedule to the Customs Tariff Act, by notification issued under sub section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017, and effective from the notified commencement date; interpretation follows the First Schedule's rules and notes.

GST exemption for CSD supplies to Unit Run Canteens and authorized customers removes state tax on those goods.
Exempts from state tax the supply of goods by the Central Stores Depot (CSD) to Unit Run Canteens, the supply by the CSD to authorized customers, and the supply by Unit Run Canteens to authorized customers; applicable to goods under any tariff chapter listed in the Table and interpreted with reference to the First Schedule to the Customs Tariff Act, 1975, including its notes and explanatory rules; effective 1 July 2017.

Exemption from CGST: supplies by CSD and Unit Run Canteens to authorised customers exempted from central tax.
Exemption from Central Goods and Services Tax is granted for the supply of goods by the Canteen Stores Department to Unit Run Canteens, by the Canteen Stores Department to authorised customers, and by Unit Run Canteens to authorised customers, applying to goods under any chapter of the Customs Tariff. Interpretation of tariff terms and applicable notes shall follow the First Schedule to the Customs Tariff Act, and the notification takes effect from its stated commencement date.

IGST exemption for CSD and Unit Run Canteen supplies to authorised customers and between them under section 6(1).
An exemption from integrated tax is provided for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers; the exemption is exercised under the Central Government's power in section 6(1) of the Integrated Goods and Services Tax Act, relieving such inward supplies from the whole of the integrated tax leviable under section 5, and tariff references are to be interpreted by the First Schedule to the Customs Tariff Act, 1975.

UTGST exemption for CSD and Unit Run Canteen supplies to authorised customers removes UTGST on specified inward supplies.
The notification exempts inward supplies of goods from Union Territory GST for supplies by the CSD to Unit Run Canteens, supplies by the CSD to authorised customers, and supplies by Unit Run Canteens to authorised customers, applying the First Schedule to the Customs Tariff Act for tariff definitions and interpretative rules.

Refund entitlement for CSD: portion of state GST refundable on inward supplies destined for unit canteens and authorized customers.
Specification of refund entitlement designates the Canteen Stores Department (CSD) as eligible to claim a refund of a portion of the state tax paid on inward supplies received for subsequent supply to Unit Run Canteens or to authorized customers, under powers conferred by the state GST enactment; the notification takes effect from the notified commencement date and implements the Council's recommendation as an administrative tax relief for supplies routed through the CSD.

Tax refund entitlement for Canteen Stores Department permits a partial state tax refund on inward supplies used for onward supply.
Specification that the Canteen Stores Department is entitled to claim a refund of fifty per cent of the applicable state tax on inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens or to authorised customers, limited to state tax paid and implemented prospectively as a targeted fiscal concession.

Partial refund entitlement for CSD on central tax for inward supplies to unit canteens and authorised customers.
The notification entitles the Canteen Stores Department to claim a refund of fifty per cent of the applicable central tax paid on inward supplies of goods received for subsequent supply to Unit Run Canteens or authorised customers of the CSD, enacted under State GST powers and effective from 1 July 2017.

Modes of verification under GST Rules: Aadhaar EVC, netbanking generated EVC, or portal generated EVC take effect.
Notification under rule 26(1) prescribes three authorized modes of verification on the common portal: Aadhaar based Electronic Verification Code (EVC); EVC generated through net banking login on the common portal; and EVC generated on the common portal. The notification takes effect from 24 June 2017.

Refund entitlement for CSD of Union Territory tax on inward supplies for subsequent supply to unit canteens and authorised customers.
Notification designates the Canteen Stores Department as eligible to claim a refund of fifty per cent of the applicable Union territory tax paid on inward supplies received for subsequent supply to Unit Run Canteens or authorised customers, under powers conferred by section 21 of the Union Territory GST Act read with section 55 of the Central GST Act.

Rate of interest under IGST Act set with tiered interest and temporary concessional interest windows for eligible taxpayers.
Prescribes the rate of interest under the Integrated Goods and Services Tax Act, 2017 read with specified provisions of the Central Goods and Services Tax Act, 2017, setting distinct interest rates for late payment and refund situations and creating taxpayer-class and period-specific concessional interest windows for eligible registered persons, with subsequent amendments modifying applicability and transitional relief.

Central tax refund entitlement for defence canteen supplies enables partial recovery of central tax on inward goods.
The Canteen Stores Department under the Ministry of Defence is specified as eligible to claim a refund of fifty per cent of the applicable central tax paid on all inward supplies of goods received for purposes of subsequent supply to Unit Run Canteens or to authorized customers of the CSD, under the power conferred by section 55 of the Central Goods and Services Tax Act.

IGST refund entitlement for Canteen Stores Department permits partial recovery of integrated tax on inward supplies for unit canteens.
The Canteen Stores Department is specified as eligible to claim a refund of fifty per cent of the applicable integrated tax paid on all inward supplies of goods received for the purpose of subsequent supply to the Unit Run Canteens of the CSD or to authorized customers of the CSD, the entitlement taking effect from the commencement date stated in the notification.

Specified goods: no refund of accumulated input tax credit where input tax rate exceeds output tax rate.
Notification designates specified tariff items for which no refund of input tax credit is allowed where credit has accumulated because the tax rate on inputs is higher than the rate on output supplies (other than nil rated or fully exempt supplies); interpretation follows the First Schedule to the Customs Tariff Act, 1975.

Refund restriction on unutilised input tax credit: specified textile and railway goods excluded where input tax rate exceeds output rate.
Notification under the Chhattisgarh GST Act (proviso to section 54(3)) notifies specific tariff items-notably woven and knitted textile fabrics and a range of railway locomotives, coaches, wagons, parts and track fixtures-for which no refund of unutilised input tax credit shall be allowed where input tax rates exceed output tax rates; interpretation follows the First Schedule to the Customs Tariff Act, 1975. The notification is effective 1 July 2017.

No refund of unutilized input tax credit where input tax rate exceeds output rate, applying to a specified list of goods.
No refund of unutilized input tax credit is prescribed where credit has accumulated because the rate of tax on inputs exceeds the rate of tax on output supplies (excluding nil rated or fully exempt supplies); specific goods by tariff headings are listed for which such refund restriction applies, and the interpretative rules of the First Schedule to the Customs Tariff Act apply for classification.

Reverse charge supplies: suppliers whose tax is payable by recipients are exempt from GST registration under state notification.
Persons exclusively engaged in supplying taxable goods or services for which tax is payable by the recipient under the reverse charge mechanism are exempted from obtaining registration under the Arunachal Pradesh Goods and Services Tax Act, 2017; the State Government declares this exemption for that category of suppliers and fixes its commencement by notification.

Restriction on refund of unutilised input tax credit for specified goods where input tax exceeds output tax, with transitional carve outs.
Restriction on refund of unutilised input tax credit applies to specified goods where input tax on inputs is higher than tax on output supplies; the Table identifies affected tariff items and descriptions, interpretation follows the First Schedule to the Customs Tariff Act, and a transitional proviso excludes certain inward supplies received on or after a transition cutoff while any unutilised accumulated credit up to that cutoff shall lapse.