After-sale repair services classification permits automatic FDI when goods sales are naturally bundled; standalone parts sales treated as retail trading.
After-sale and repair services are eligible for 100% foreign investment on the automatic route when the sale of goods such as spare parts or accessories is naturally bundled with the service in the ordinary course of business; standalone sales of spare parts or accessories are to be treated as retail trading for FDI policy purposes, subject to applicable laws, security and other conditionalities.

Appointment of Advance Ruling Authority member: Shri Sudhir Sharma named under the Rajasthan GST statutory provision.
The State Government, exercising powers under the Rajasthan Goods and Services Tax Act, 2017, appoints Shri Sudhir Sharma, Joint Commissioner, State Tax, Rajasthan, as a member of the Rajasthan Authority for Advance Ruling by official order dated 22 December 2017.

Time-barring protection: Non-working days reclassified as working days to preserve assessment timelines and office hours.
Non-working days and holidays in the specified end of year interval are reclassified as working days to protect assessment time limits; all Income Tax Offices in the jurisdiction must remain open for normal office hours through the closing date and the instruction must be given wide publicity.

Composition levy stock intimation deadline extended for filing FORM GST CMP-03 under the Assam GST rules.
Extension of the time limit for intimation of stock details in FORM GST CMP-03 for persons exercising the option to pay tax under the composition levy. The period for furnishing details of stock held on the date immediately preceding the date from which the composition option is exercised is extended till 31 January 2018.

Export procedure via ECTS-sealed containers requires EDI Shipping Bills and transference copy verification at border LCS for clearance.
Exports from designated ICDs/CFSs to specified LCSs must use EDI-filed Shipping Bills and be sealed with ECTS seals. The seal number is recorded on all Shipping Bill copies; the original is retained at the ICD, a transference copy accompanies the cargo to the LCS for verification via the ECTS web application, and custodians must obtain ECTS seals from the Managed Service Provider.

Extension of time for intimation of stock for composition levy in FORM GST CMP-03; filing deadline extended by official order.
Extension of time for furnishing details of stock held on the day preceding commencement of the composition option, to be submitted in FORM GST CMP-03, superseding the earlier prescribed timeline and altering the filing deadline for intimation required when a taxable person opts for the composition levy under the state GST framework.

Manual filing of Advance Ruling applications permitted with prescribed forms, quadruplicate submission and online fee payment requirement.
Manual filing of advance ruling applications and appeals is allowed while the portal module is unavailable; applications must be filed in quadruplicate in Form GST ARA-01 with the prescribed fee paid online via a temporary portal ID, signed by specified persons or authorised signatories, and submitted to the jurisdictional Authority. Appeals must be in quadruplicate in Form GST ARA-02 with online fee payment, while officer appeals use Form GST ARA-03 without fee; all documents and annexures must be self-attested and additional sheets may be used if needed.

Maintenance of Books of Accounts: principals and auctioneers may keep additional place records at principal place, with written intimation.
Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business by principals and auctioneers; ordinarily books must be maintained at each additional place, but where difficulties arise they may be kept at the principal place of business instead, provided the jurisdictional proper officer is informed in writing. Eligibility to claim input tax credit remains subject to other provisions and rules, and this clarification applies where such goods are supplied only through auction and the auctioneer claims ITC for supplies from the principal prior to auction.

Inter-state supply classification clarifies GST treatment of artworks moved for exhibition; tax arises on actual sale.
Artworks transported by an artist for exhibition or sale may be moved on a delivery challan with an e-way bill where applicable and invoiced at the time of actual supply. Inter-State movements of artworks are treated as inter-state supplies attracting integrated tax. Consignment of works to galleries without consideration from the gallery is not a supply; GST is payable only when a buyer selects and the actual supply takes place, at which point the artist must issue the tax invoice.

Advance ruling application procedure permits manual filing while portal module is unavailable, with fees required to be paid online.
Advance Ruling applications may be filed manually in quadruplicate in FORM GST ARA-01 while the portal module is unavailable, provided the prescribed fee is deposited online following portal user-ID generation and OTP procedure; applicants must clearly state the question, attach supporting documents, sign by authorised persons according to entity type, self-attest annexures, and file at the jurisdictional State Authority office. Appeals are to be filed in quadruplicate in specified Forms, with applicants paying the appeal fee online and departmental appeals being fee-exempt.

Composition levy intimation deadline extended under Gujarat GST rules; stock details now required in FORM CMP-03 within revised timeline.
The Commissioner has extended the time limit for furnishing details of stock held on the day preceding the date from which the option for composition levy is exercised, to be submitted in FORM GST CMP-03. The extension, made under the Gujarat GST procedural framework and on Council recommendations, is effective until 31st January, 2018 and supersedes the earlier Order No. 05/2017-GST dated 28th October, 2017.

Maintenance of books for additional business places: principals and auctioneers may keep records at principal office after written intimation.
Principal and auctioneer must declare warehouses storing auction goods as additional places of business and, ordinarily, maintain books of accounts at each such place; where difficulties are faced they may maintain those books at their principal place of business after intimating the jurisdictional proper officer in writing. Buyers storing purchased auction goods must disclose such warehouses as additional places. The principal or auctioneer maintaining books at the principal place may avail input tax credit subject to other statutory conditions. The Circular applies to supplies of the specified commodities sold only through auction where the auctioneer claims ITC for supplies from the principal before auction.

Supply on approval: invoice issued at actual sale; inter state art transfers attract integrated tax; gallery consignments taxable on sale.
Movement of artworks for approval or exhibition may be effected on a delivery challan (and e way bill where applicable) with the tax invoice issued at the time of actual supply; inter State transfers attract integrated tax. Artworks consigned to galleries without consideration are not supplies until a buyer selects and purchases the work, when GST is payable.

Maintenance of books of accounts: principals and auctioneers may keep records at principal place, with written notification and ITC conditions.
Principals and auctioneers of tea, coffee, rubber and similar goods must declare warehouses as additional places of business and, while required to keep books at each such place, may maintain records for those additional places at their principal place of business if facing difficulties, provided they notify the jurisdictional proper officer in writing; ITC remains available subject to compliance with other statutory provisions and rules.

Manual filing of advance ruling applications allowed; online fee payment required and prescribed forms and signatures must accompany filings.
Manual filing is authorised for advance ruling applications and appeals where the portal module is unavailable; applications must be filed in quadruplicate in FORM GST ARA 01 with the prescribed online fee paid via a temporary portal user ID and the printed challan attached. Signature requirements depend on the applicant's legal status and documents must be self attested; appeals use FORM GST ARA 02 (and FORM GST ARA 03 for officer appeals with no fee) and must be filed at the jurisdictional State Authority or State Appellate Authority.

Supply of artworks on approval: tax invoice due at actual sale; exhibition consignments without consideration are not supplies.
Movement of artworks for exhibition or sale on approval may be effected on a delivery challan (and e way bill where applicable) with the tax invoice issued only at the time of actual sale; transfers to galleries without consideration are not supplies, while inter State transfers for sale constitute inter State supplies attracting integrated tax.

Refund claims for inverted duty structure and deemed exports must be filed manually until the electronic refund portal is available.
Manual filing and processing of refunds is required until the portal module is available for refunds arising from inverted duty structure, deemed exports and excess electronic cash ledger balances. Claims must be made using FORM GST RFD-01A (monthly or quarterly where applicable), accompanied by specified statements (Statement-1, 1A, 5B as relevant), documentary evidence and reciprocal undertakings where required; provisional sanction requires an undertaking to repay with interest if input tax credit conditions are later found unmet. State and Central tax authorities must coordinate via nominated nodal officers, communicate sanction orders within seven working days, and re-credit rejected amounts to the electronic credit ledger until portal forms are available.

Valuation of second hand machinery: declared import values tested against engineer appraisal, depreciation and valuation rules.
Imported second hand machinery should ordinarily be accompanied by an overseas Chartered Engineer inspection/appraisement in Form A, or failing that by a DGFT notified inspection agency report in Form B. The declared value will be compared with the engineer's report and depreciated value; if no doubt arises the value may be accepted under the primary valuation rule, but significant discrepancies will prompt a request for explanation and a valuation determination under the customs valuation framework after considering depreciation, refurbishment and condition.

Self-sealing permission for electronic container sealing: outlines eligibility, documentation, registration and EDI validation procedures.
Consolidated procedure for grant of Self Sealing Permission for Electronic Sealing requires exporters (AEO and non-AEO) to register with Customs EDI via the FSP Section, submit prescribed documents (old FSP where applicable, IDC, PAN, GSTN, specimen signatures, authority letters, Annexure B), obtain local GST inspection of premises with a report to Customs within forty-eight hours, and secure permission from the Assistant/Deputy Commissioner; permissions are premise-specific and must be validated in EDI at respective ports/ICDs.

Extension of time for stock intimation under composition levy option: deadline extended for filing FORM GST CMP-03.
The time limit for furnishing details of stock held on the day before the date from which the option for composition levy is exercised in FORM GST CMP-03 is extended, superseding the earlier administrative order, and a new deadline of 31st January, 2018 is prescribed for submission of those stock details.