Inverted duty structure: denial of refund for unutilised input tax credit on specified goods where input tax exceeds output tax.
Notification prescribes that, for goods specified by tariff item in the Table, no refund of unutilised input tax credit shall be allowed where credit accumulated because input tax rates exceed output tax rates (excluding nil or fully exempt supplies). Transitional provisos exclude application to accumulated credit on supplies received on or after the stated cut off for certain entries and provide that unutilised accumulated credit up to the cut off shall lapse. Interpretation rules of the Customs Tariff First Schedule apply.

HSN code disclosure requirement on tax invoices based on aggregate turnover, with conditional exemption for supplies to unregistered recipients.
Tax invoices must state a specified number of digits of the Harmonised System of Nomenclature (HSN) Code according to a registered person's aggregate turnover in the preceding financial year, with a proviso permitting registered persons below the lower turnover threshold to omit HSN digits for supplies to unregistered persons; the requirement has a defined commencement date and the original table was later substituted by a subsequent notification altering turnover bands and HSN digit requirements.

Refund restriction on unutilised input tax credit where input tax rate exceeds output rate; specified goods are listed.
No refund of unutilised input tax credit is allowed for specified goods where credit accumulated because input tax rate exceeds output tax rate; the goods are listed by tariff classifications in the Table (including edible oils, certain solid fuels, specified textile fabrics, narrow and knitted fabrics, metallised polyester imitation zari yarn, and railway locomotives/rolling stock and parts). A proviso excludes supplies received on or after 1 August 2018 for certain serial entries and provides that accumulated credit unutilised after tax payments up to July 2018 on inward supplies received up to 31 July 2018 shall lapse.

Reverse charge liability shifts state GST to recipients for specified intrastate supplies including agricultural produce, silk yarn, and lotteries.
State tax shall be paid on reverse charge by the recipient for specified intrastate supplies: cashew nuts, bidi wrapper leaves, and tobacco leaves supplied by an agriculturist to any registered person; silk yarn manufactured from raw silk or silkworm cocoons supplied by the manufacturer to any registered person; and lotteries supplied by the State/UT/local authority to a lottery distributor or selling agent, with tariff classifications and Customs Tariff interpretative rules applying.

Reverse charge: recipients must pay state tax on specified intra state goods supplies under Manipur GST notification.
Specifies a reverse charge under Manipur SGST: recipients of specified intra state supplies (cashew nuts not shelled or peeled; bidi wrapper leaves; tobacco leaves; silk yarn manufactured from raw silk or cocoons; and lottery supply) shall pay state tax on behalf of listed supplier classes (agriculturists; silk yarn manufacturers; State/UT or local authority for lottery), with all Act provisions applying to those recipients; tariff terms follow the First Schedule to the Customs Tariff Act and lottery distributor meaning is as per Lotteries (Regulation) Rules.

Reverse charge: recipient must pay State GST on specified goods supplies, with suppliers and recipients identified.
Reverse charge liability is prescribed for specified intrastate supplies of goods, requiring the recipient to pay State tax; listed goods include cashew nuts not shelled or peeled, bidi wrapper leaves, tobacco leaves, silk yarn manufactured from raw silk or cocoons, and supply of lottery, with suppliers and recipient classes identified and all provisions of the Act applying to the recipient.

Common GST Electronic Portal designated for registration, tax payment, returns and e-way bill processing within the state GST framework.
Notification designates www.gst.gov.in as the Common GST Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill functions; it explains the portal is managed by the Goods and Services Tax Network company and specifies the notification's commencement date.

Reverse charge on specified supplies makes the registered recipient liable to pay Union Territory GST on intra state supplies.
The notification requires that Union Territory tax on specified intra state supplies of listed goods be paid on reverse charge by the recipient; it identifies supplier categories (e.g., agriculturists, unregistered persons, certain government entities) and corresponding recipients (primarily registered persons or designated distributors), lists the goods covered (including cashew nuts, bidi wrapper leaves, tobacco leaves, certain essential oils, silk yarn, raw cotton, lottery supplies, used/old goods, priority sector lending certificates and metal scrap), and applies the UTGST Act provisions and Customs Tariff interpretive rules to these transactions.

Integrated Goods and Services Tax Rules: Central GST procedures extended to govern administration and compliance for integrated tax.
Notification establishes the Integrated Goods and Services Tax Rules, 2017, names their short title and declares them to be deemed in force from an earlier specified date. It provides that the Central Goods and Services Tax Rules, 2017 shall, insofar as applicable, apply to integrated tax, thereby extending procedural and administrative provisions for central tax to the operation of integrated tax under the statutory rulemaking authority.

Reverse charge on specified goods: central tax payable by recipient for intra state supplies of listed goods under section 9(3).
Specification of reverse charge liability under section 9(3) designates that central tax on certain intra state supplies of goods listed by tariff item is to be paid by the recipient. The Table pairs each described good with the class of supplier (for example agriculturists, unregistered persons, specified manufacturers or government bodies) and the class of recipient (generally any registered person or specified agents), making the recipient responsible for central GST on such supplies and subjecting that recipient to all provisions of the CGST Act.

Reverse charge: recipient liable to pay IGST on specified inter state supplies of goods under section 5(3).
The notification under section 5(3) prescribes that IGST on specified inter state supplies of goods is to be paid on a reverse charge basis by the recipient. It lists tariff items and descriptions (including cashew nuts, bidi wrapper leaves, tobacco leaves, essential oils, silk yarn, raw cotton, lotteries, used/seized/old goods, Priority Sector Lending Certificates, and metal scrap) and matches each category to the class of supplier (e.g., agriculturist, unregistered person, government entity) and the class of recipient (generally registered persons) liable for IGST.

Petroleum operations: intra State supplies of listed goods exempted up to a 2.5% State tax rate, subject to certification and conditions.
The State exempts intra State supplies of goods listed in the annexure for specified petroleum and coal bed methane operations, limiting State tax liability to an amount calculated at 2.5%, subject to documentary certification by the Directorate General of Hydrocarbons, prescribed affidavits and undertakings for contractors and sub contractors, transfer conditions including foreign exchange certification where applicable, and payment on depreciated value upon disposal; effective 1 July 2017.

Concessional 2.5% GST for goods used in petroleum and coal bed methane operations, subject to certification and conditions.
A concessional 2.5% state tax rate applies to intra State supplies of goods listed in the annexure when used for petroleum exploration, production or coal bed methane operations and supplied to licensees, contractors or sub contractors. Eligibility requires production of certificates from the Directorate General of Hydrocarbons and, for sub contractors, affidavits and undertakings; transfers to other contractors/sub contractors require additional certification and undertakings. On disposal, tax may be paid on the depreciated value computed by specified quarterly straight line rates, subject to a maximum residual cap.

Tax exemption for petroleum-related goods: intra-State supplies liable only to reduced GST subject to prescribed certification and compliance.
Exempts intra-State supplies of goods listed in the Annexure for use in petroleum and coal bed methane operations from GST to the extent the central tax exceeds the prescribed reduced rate, subject to conditions. Supply recipients must produce a Directorate General of Hydrocarbons certificate at the time of supply; subcontractors must supply an affidavit and undertakings; transfers require fresh certification and undertakings. Disposal may be taxed on depreciated value calculated by prescribed quarterly straight line rates. The notification includes a detailed qualifying goods list and is effective 1 July 2017.

Composition tax scheme rates set for small suppliers; manufacturers of ice cream, pan masala and tobacco excluded from eligibility.
Notification prescribes a composition levy allowing an eligible registered person below the aggregate turnover threshold to pay prescribed percentage-based rates of turnover instead of State tax, with differentiated rates for manufacturers, certain Schedule II suppliers, and other suppliers; it excludes manufacturers of goods identified by Customs Tariff headings-ice cream and other edible ices, pan masala, and tobacco products-from opting for composition, and adopts Customs Tariff interpretation rules for identifying excluded goods.

Commencement of IGST Act provisions appointed to bring specified sections into force, enabling the integrated GST framework.
The Central Government, exercising its power to appoint commencement under the Act, designates a single date on which the listed provisions of the IGST Act become operative, thereby enabling the operational start of the integrated tax framework and bringing specified sections into force by executive notification.

Concessional GST rate for petroleum supplies subject to DGH certification and specific transfer and disposal conditions.
A concessional central GST regime caps central tax on listed goods supplied for petroleum and coal bed methane operations under specified licences or contracts, contingent on production of a Directorate General of Hydrocarbons certificate to the proper tax authority at the time of outward supply; sub-contractors must furnish affidavit and undertakings, transfers require DGH transfer certificates and undertakings, and disposals are regularised by tax on depreciated value or, for mutilated goods, by paying tax on transaction value with DGH certification.

Commencement of union territory GST provisions announced; specified sections of the Act brought into force by central government notification.
The Central Government, exercising the power under sub section (3) of section 1 of the Union Territory Goods and Services Tax Act, 2017, appoints a date in July 2017 as the date on which specified operative sections of the Act come into force by issuing an official Ministry of Finance notification under the Department of Revenue.

Concessional IGST for specified petroleum and CBM goods conditioned on DGHC certification and compliance measures.
Concessional IGST applies to inter State supplies of goods listed in the annexure when used for petroleum and coal bed methane operations under specified licensing and contractual regimes. The exemption reduces IGST to the concessional rate noted in the Table and is contingent on production of DGHC certificates, affidavits and undertakings by contractors or sub contractors, and compliance with transfer and disposal rules including payment on depreciated value or payment on transaction value for mutilated non serviceable goods.

UTGST exemption for petroleum operations supplies subject to conditions and capped rate under notified schedule.
Exemption of intra State supplies of listed goods for petroleum and coal bed methane operations from UTGST to the extent tax exceeds the notified capped rate, subject to conditions. Beneficiaries must be licensees, contractors or bona fide subcontractors and produce a Directorate General of Hydrocarbons certificate at the time of supply; subcontractors require affidavits and undertakings. Transfers require DGH transfer certificates and undertakings; disposal requires payment on depreciated value or, for mutilated non serviceable goods, tax on transaction value upon DGH certification. The annexure lists eligible goods and Customs Tariff interpretative rules apply.