Appellate Authority for Advance Ruling established to hear appeals against advance rulings under the state's GST law.
Constitutes an Appellate Authority for Advance Ruling to hear appeals against advance rulings under the State GST framework, exercising the state's statutory power to create an appellate forum. The Authority is composed of the Chief Commissioner of Central Tax as designated by the Board and the Commissioner of State Tax, appointed by executive notification to hear and decide appeals from advance rulings.

Authority for Advance Ruling constituted: State advance-ruling body established with specified tax officials to decide GST queries.
Constitution of a State-level Authority for Advance Ruling under section 96 of the Haryana Goods and Services Tax Act, 2017 by notification, establishing the Authority to perform advance-ruling functions and appointing Sh. Vijay Kumar Singh, Additional Excise & Taxation Commissioner, and Mrs. Sangeeta Karmakar, Joint Commissioner, GST, as members; issued by the Excise and Taxation Department and signed by the Additional Chief Secretary.

GST rate on free-distribution food preparations applies when supplier furnishes government certification within the prescribed period.
Notification prescribes a state tax rate on intra State supplies of food preparations in unit containers intended for free distribution to economically weaker sections under programmes approved by the Central or State Government. The rate applies to goods classifiable under the First Schedule (tariff headings 19 or 21) and is conditional on the supplier producing a certificate from an officer of at least Deputy Secretary rank confirming free distribution, to be furnished within five months of supply or within any extended period allowed by the jurisdictional tax commissioner. Interpretation follows the First Schedule rules to the Customs Tariff Act, 1975.

Cross-empowerment of CGST proper officers enables sanction of GST refunds under state law for taxpayers in their jurisdiction.
Officers appointed under the Central GST Act who are authorized as proper officers for sanctioning refunds under the Central Act, when authorized by the Commissioner in the Board, shall act as proper officers for sanctioning refunds under the Haryana GST Act for registered persons located within their territorial jurisdiction, subject to the Haryana Act and its rules.

GST notification amendment updates textile and handicraft classifications, adding handloom, embroidery, wicker and shola product entries.
Amendment under section 23(2) of the Haryana Goods and Services Tax Act, 2017 substitutes the earlier serial 9 with an entry covering textile (handloom products) and handmade shawls, stoles and scarves with specified chapter references, and adds new serial entries for chain stitch, crewel/namda/gabba, wicker willow products, toran, and articles made of shola, each applicable to any chapter, thereby revising the Table in notification No. 83/ST-2 dated 22 September 2017.

Exemption extension: amendment makes GST notification exemption applicable to all registered persons until 31st March 2018.
Amendment under section 11(1) modifies Notification No. 42/ST-2 by substituting the terminal punctuation in the first paragraph, omitting the proviso, and providing that the notification's exemption shall apply to all registered persons until the 31st day of March, 2018.

State tax payment obligation for certain small registered suppliers requires payment at time of outward supply and prescribed returns.
Registered persons with aggregate turnover not exceeding One Crore Fifty Lakh rupees or with likely turnover below that amount in the registration year, who did not opt for composition levy, are designated to pay state tax on outward supplies at the time of supply, including situations attracting special provisions, and must furnish details and returns under Chapter IX with payment periods as prescribed by the Act.

Composition scheme option allowed with portal intimation and ITC 03 filing; TRAN 1 declaration barred thereafter for eligible registrants.
Substitutes rule 3(3A) to permit provisionally or newly registered persons to opt into the composition scheme by filing FORM GST CMP-02 on the portal and to furnish FORM GST ITC-03 within ninety days of commencing composition; once ITC-03 is furnished the person is barred from subsequently filing FORM GST TRAN-1. Also introduces an invoice cum bill of supply for mixed supplies to unregistered persons, mandates consolidated tax invoices for monthly service supplies, and imposes mid quarter GSTR 4 filing rules for those opting into composition.

GST rule amendment extends transitional periods and revises registration and form requirements under state GST rules.
Amendments to the Jharkhand GST Rules, 2017 extend deadlines and replace fixed ninety day transitional references in rules 118, 119 and 120 with the period specified in rule 117 or such further period as extended by the Commissioner; change rule 24's date from "30th September" to "31st October"; insert the marginal heading for revision of FORM GST TRAN-1; and revise FORM GST REG-29 to address cancellation of registration of migrated taxpayers and substitute "Provisional ID" with "GSTIN". Effective from 29th September, 2017.

SEZ area amendment updates the notified land area for a sector-specific chemicals SEZ, altering the official project record.
The Central Government, invoking powers under the Special Economic Zone Act, 2005 and SEZ Rules, amends notification S.O. 2964(E) (05.09.2017) for the Sector Specific SEZ for chemicals at Village Vilayat and Vorasamni, Taluka Vagra, District Bharuch by M/s. Jubilant Infrastructure Ltd, replacing the previously recorded total area figure with a corrected total area measurement in the official notification record.

Extension of filing period for FORM GST TRAN-1 allows taxpayers additional time to submit transitional declarations.
The Government, exercising powers under the relevant GST rule, extended the timeframe for submission of declarations in FORM GST TRAN-1, thereby enlarging the compliance window for taxpayers to file transitional declarations and meet transitional GST obligations.

Goods transport agency tax treatment clarified, condition added for GTAs who did not pay central tax affecting state GST rate.
The notification amends Notification No. 13/2017-State Tax (Rate) by inserting a qualification after "goods transport agency (GTA)" to identify GTAs who have not paid central tax at the specified rate, and by adding an Explanation clause that a Limited Liability Partnership formed under the LLP Act, 2008 shall be considered a partnership firm or firm for the purposes of the notification.

Composite supply of works contract: revised classifications expand infrastructure, housing and service categories under state GST.
Amendments substitute multiple rate table entries to define and classify composite supply of works contract across specified categories-works for protected monuments, irrigation and water/sewerage infrastructure; public roads, bridges, tunnels and particular urban housing mission works; original works for railways, single residential units and defined low-cost housing; post harvest agricultural storage and mechanised grain handling; and a residual category for other construction services-while adjusting tax entries for motorcab services, renting of motorcabs, goods transport agency services, printing and manufacturing services, and textiles classification, with conditional input tax credit restrictions for certain lower-rate options.

Housekeeping services now captured under Mizoram SGST, subject to an e commerce supplier registration exception by notification.
The notification inserts a clause classifying housekeeping services, such as plumbing and carpentering, as specified taxable services under Mizoram SGST, with an explicit exception where the supplier provides the service through an electronic commerce operator and is liable for registration under the applicable registration provision.

Notification numbering uniformity corrected: three State GST notifications renumbered to align with central numbering practice.
The Taxation Department issues a corrigendum correcting notification numbers to align with Central Government practice: Notification No. 20/2017-State Tax (Rate) dated 4.9.2017 shall be read as Notification No. 23/2017-State Tax (Rate) dated 17.10.2017; Notification No. 22/2017-State Tax (Rate) dated 4.9.2017 shall be read as Notification No. 20/2017-State Tax (Rate) dated 17.10.2017; and Notification No. 23/2017-State Tax (Rate) dated 4.9.2017 shall be read as Notification No. 22/2017-State Tax (Rate) dated 17.10.2017.

Nil rate for transit cargo services to landlocked countries clarified, removing state tax on those specified services.
An amendment to the State tax rate notification adds a new table entry specifying that the supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) is subject to a nil state tax rate, thereby altering the rates list in the earlier notification.

Advance ruling authority constituted for state GST administration; officials appointed and Commissioner directed to implement arrangements.
Constitution of the Telangana State Authority for Advance Ruling under the relevant GST statute and rules: the Government appoints specified officials to the Authority, records their designations and nominators, and directs the Commissioner of State Tax, Telangana, to take necessary steps to implement the constitution and functioning of the Authority.

GST rule amendments extend compliance dates and revise migrated taxpayer registration and cancellation procedures forms
The amendment deems the rules effective from 29th September 2017, extends the deadline in rule 24 from "30th September" to "31st October", and replaces fixed "ninety days" references in rules 118-120 with "the period specified in rule 117 or such further period as extended by the Commissioner." It inserts the marginal heading for rule 120A and revises FORM GST REG-29 to change its heading to "Application for Cancellation of Registration of Migrated Taxpayers" and substitute "Provisional ID" with "GSTIN."

Refund of integrated tax on export requires bond or Letter of Undertaking and electronic confirmation for export verification.
Inserted rule provides refund of integrated tax on exports made without payment of integrated tax under a bond or Letter of Undertaking, requiring prior furnishing of FORM GST RFD-11 to the jurisdictional Commissioner and prescribing time limits for payment of tax and interest where goods are not exported or payment for services is not received; it mandates electronic transmission of export invoice details from FORM GSTR-1 to Customs and electronic confirmation of export, prescribes withdrawal and recovery where tax is not paid, permits restoration on payment, allows the Board to specify conditions for Letters of Undertaking, and applies mutatis mutandis to zero-rated SEZ supplies.

Deemed export refund evidence: suppliers must produce acknowledgments and recipient undertakings to claim refund.
Notification prescribes that suppliers claiming refund for deemed export supplies must produce: (1) either an acknowledgement by the jurisdictional Tax Officer of the Advance Authorisation or Export Promotion Capital Goods Authorization holder confirming receipt, or a tax invoice signed by the recipient Export Oriented Unit confirming receipt; (2) an undertaking by the recipient that no input tax credit has been availed on those supplies; and (3) an undertaking by the recipient that it will not claim refund on those supplies and that the supplier may claim the refund.