Intra State supply exemptions for listed goods under Manipur SGST: specified goods exempt from state tax under section 9.
The State Government exempts intra State supplies of goods specified in the appended Schedule from the whole of the state tax leviable under the Manipur GST framework, with the exemption applied according to the corresponding tariff item, sub heading, heading or Chapter entries and subject to Schedule qualifications such as exclusions for unit containers and registered brand names.

GST exemption for intra State goods supplies: specified essential and agricultural goods excluded from State tax.
The State Government exempts from the whole of State tax under Section 9 intra State supplies of goods specified in the appended Schedule, limited to the tariff items, headings, sub headings or Chapters identified therein. The exemption excludes goods put up in a unit container or bearing a registered brand name where so stated, and relies on the interpretive rules of the First Schedule to the Customs Tariff Act for construction; a proviso conditions non government lottery supplies on prior appropriate tax treatment.

Appointment of State Tax Officers establishes jurisdictional allocation for GST administration across Arunachal Pradesh zones.
The notification redesignates existing tax officers under the earlier State tax law as Commissioner, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, Superintendents, Inspectors and Assistant Inspectors of State Tax for Arunachal Pradesh, specifying headquarters and territorial jurisdictions for each post and empowering subordinate officers to exercise jurisdiction over local areas as the Commissioner may, by order, specify; it takes effect from publication in the official Gazette.

Central tax exemption for specified intra State supplies of goods listed in the Schedule, removing central GST levy.
Exempts central tax on specified intra State supplies of goods listed in the appended Schedule by reference to tariff item, sub heading, heading or Chapter, subject to qualifying descriptors such as exclusions for goods put up in a unit container bearing a registered brand name; applies customs tariff interpretive rules to the Schedule and defines key phrases including "unit container" and "registered brand name."

GST exempt goods list: intra State supplies of specified agricultural, staple and basic goods exempt from state GST.
The State Government, relying on section 11(1), exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under section 9. The exemption is by reference to tariff item/heading/sub heading/Chapter entries in the Schedule, subject to qualifications such as exclusions for goods put up in a "unit container" or bearing a "registered brand name", and adopts relevant interpretive rules from the First Schedule to the Customs Tariff Act for tariff classifications.

Common GST Electronic Portal designated as official site for registration, tax payment, returns, integrated tax settlement and e waybill.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to facilitate registration, tax payment, furnishing of returns, computation and settlement of integrated tax, and use of the electronic way bill; the website is managed by the Goods and Services Tax Network and the designation is effective from the stated date.

UTGST exemption for notified intra State goods preserves zero tax on specified agricultural and essential products, with packaging and brand conditions.
The Central Government exempts intra State supplies of goods listed in the appended Schedule from the whole of Union territory tax under section 8(1) of the UTGST Act. The Schedule covers primary agricultural produce, foodstuffs, seeds, live animals, fisheries inputs, natural products, selected handicraft and cultural items, medical supplies and printed educational material, subject to exclusions and conditions tied to packaging, branding, seed quality and forms such as fresh or chilled. Interpretive rules of the Customs Tariff apply and procedural annexures address brand rights forfeiture and labelling.

Absolute exemption from IGST on specified inter state goods, subject to packaging, branding and compliance conditions.
The notification grants absolute exemption from IGST for inter state supplies of goods listed in the Schedule, exempting the whole of the integrated tax leviable under section 5 of the Integrated Goods and Services Tax Act, 2017. The Schedule specifies goods by tariff classification and contains specific exclusions and conditions, including packaging and branding provisos. ANNEXURE I prescribes procedures for voluntary forfeiture of actionable or enforceable rights in brand names to preserve the exemption, and interpretative definitions for "unit container" and "pre packaged and labelled" are provided.

Compensation cess rates set for rights-to-use and lease supplies; comparable cess applies and other services are nil.
Notification under the GST (Compensation to States) Act notifies compensation cess on specified services: transfers of the right to use goods and transfers of rights without transfer of title attract the same cess as supplies of similar goods involving transfer of title; leasing of motor vehicles purchased and leased before the specified date is charged at a reduced fraction of that rate; all other specified services are at nil cess. The notification adopts the service classification scheme referenced in the central tax rate notification and specifies its commencement.

GST exemption for specified intra State goods removes central tax liability, subject to packaging and brand right conditions.
Notification No. 2/2017 grants exemption from the whole of central tax under section 9 CGST for intra State supplies of the goods specified in the appended Schedule, effective 1 July 2017. The Schedule enumerates agricultural, animal, food, seed, feed, medical, sanitary, religious and other specified goods. Key conditions include exclusions for goods put up in unit containers bearing a registered brand name or on which an actionable claim exists unless the actionable claim is voluntarily foregone as per ANNEXURE I; interpretation follows the First Schedule to the Customs Tariff Act.

Manipur state tax rates: six schedules set goods' intra State tax rates ranging from 0.125% to 14%.
Notifies state tax rates under the Manipur Goods and Services Tax Act, 2017: 2.5% (Schedule I), 6% (Schedule II), 9% (Schedule III), 14% (Schedule IV), 1.5% (Schedule V) and 0.125% (Schedule VI) on intra State supplies of goods described in the corresponding Schedule entries, mapped to tariff items, sub headings, headings or Chapters; interpretive rules of the Customs Tariff First Schedule apply; notification effective 1 July 2017.

GST rates for intra-State goods supplies set at multiple slabs: 2.5%, 6%, 9%, 14%, 1.5%, 0.125%.
The State Government notifies a six tier State tax rate schedule under section 9(1): 2.5%, 6%, 9%, 14%, 1.5% and 0.125%, to be levied on intra State supplies of goods specified in Schedules I-VI. Rates apply to goods described in column (3) and classified by tariff item, sub heading, heading or Chapter in column (2) of the Schedules. Definitions for "unit container" and "registered brand name" are provided and interpretation follows the First Schedule to the Customs Tariff Act. The notification is effective from 1 July.

State GST rates notification: tiered tax rates for intra State goods supplies with goods allocated into detailed rate schedules.
Notification under the Arunachal Pradesh Goods and Services Tax Act, 2017 prescribes State tax rates by allocating goods to Rate Schedules; each Schedule lists tariff items and descriptions determining the applicable State tax on intra State supplies. The notification defines terms such as "unit container" and "registered brand name", directs use of the First Schedule to the Customs Tariff Act for interpretation, and makes the rate allocations effective from the stated commencement date.

Commencement of GST provisions: specified sections of the Act notified to come into force on an appointed date.
Appoints 24 June 2017 as the commencement date for specified provisions of the Arunachal Pradesh Goods and Services Tax Act, 2017, under the power conferred by sub section (3) of section 1. The notification lists sections 1, 2, 3, 4, 5, 10, 22-30, 139, 146 and 164 as the operative provisions to come into force from that date.

Commencement of specified provisions: appointed 28 June 2017 for listed sections of the Karnataka Goods and Services Tax Act.
The Government, exercising its executive commencement power under the Karnataka Goods and Services Tax Act, 2017, appointed 28 June 2017 as the date on which the enumerated provisions of the Act shall come into force, by Finance Secretariat notification issued in the name of the Governor and signed by an Under Secretary to Government, Finance Department.

Central GST rate notification defines applicable tax treatment for intra State supplies of goods under tariff based schedules.
Notification No. 1/2017-Central Tax (Rate) notifies central tax rates by assigning goods to tariff based Schedules; each Schedule maps tariff headings and descriptive entries to the applicable CGST rate for intra State supplies, with qualifying descriptors, appended Lists for specified medicines and assistive devices, and subsequent amendments and explanatory notes determining scope, exceptions and retrospective alterations.

Commencement date: Goods and Services Tax (Compensation to States) Act designated to commence on the appointed day in July 2017.
Appoints the commencement date for the Goods and Services Tax (Compensation to States) Act, 2017 by designating the first day of July, 2017 as the date on which all provisions of the Act shall come into force, issued as a notification by the Department of Revenue under the Ministry of Finance invoking the Act's power to specify commencement.

Compensation cess rates under GST: schedule prescribes cess by tariff classification and retail price based unit rates.
Notification under the GST (Compensation to States) Act, 2017 notifies the rates of compensation cess to be levied on specified goods by reference to tariff classifications set out in the Schedule. Rates are prescribed either as percentage/ ad valorem amounts or as specific per unit amounts tied to the retail sale price (R). The notification defines "brand name" and "declared retail sale price," applies Customs Tariff interpretation rules to classification, and comes into force from the date specified in the notification.

IGST rate notification sets multi band tax treatment for inter State supplies with detailed schedule based classification and conditions.
Notification under the Integrated Goods and Services Tax framework prescribes IGST rate bands for inter State supplies and appends detailed Schedules mapping tariff headings to applicable rates. It lists conditional qualifications such as requirements for goods to be pre packaged and labelled or to bear a registered brand name, appends Lists of specified pharmaceuticals and assistive devices, and records numerous amending entries and retrospective provisions that modify classification, carve outs and eligibility for concessional treatment.

UTGST rates: tiered tax notified on specified goods under schedules for intra State supplies with subsequent amendments.
Notification No.1/2017 under the Union Territory Goods and Services Tax Act prescribes UTGST rates to be levied on intra State supplies of goods by reference to appended Schedules. The notification sets tiered rates applicable to goods specified in Schedule I-VII by Chapter/heading/tariff item and description, includes Lists of specified medicaments and assistive devices, and records numerous subsequent substitutions, insertions, omissions and retrospective adjustments affecting classification, packaging and branding conditions.