Search and seizure monitoring through SMS module requires step-by-step entries, verification, and timely case profiling under GST procedures.
A departmental SIB Management System (SMS) link is introduced for phased online monitoring of search and seizure proceedings under Section 67 of the Uttar Pradesh GST Act, 2017 and subsequent actions under the Act. The module requires step-by-step entries for case profile, search warrant, search details, provisional release, seizure-related proceedings, investigation report, determination of tax and penalty, appeal status, and recovery. It also prescribes blank entries where information is unavailable, verification of submitted entries, upload of investigation reports, and month-wise timelines for completing pending search-case data entries.

Ambulance service exemption under GST: patient transport to government exempt when pure service or limited goods component applies.
Ambulance transport of patients is exempt under GST as healthcare/ambulance services under the carried-forward exemption entry. Private providers supplying ambulance transport to government entities under functions entrusted to Panchayats or Municipalities are exempt when the supply is a pure service; if a composite supply, the exemption applies only where the goods component does not exceed the prescribed threshold for composite supplies provided to government.

GST rate clarification withdrawn; related circulars incorporated into notification, with implementation difficulties to be reported to authorities.
The circular and order providing GST clarifications on catering services in educational institutes and on food and drink supplied by Indian Railways have been incorporated into the amended rate notification and are withdrawn with effect from the notification's effective date; implementation should follow the amended notification and any difficulties reported to the tax authority.

Migration window for GST registration facilitates completion of pending migrations and prescribes stepwise SOP for taxpayers to obtain new GSTIN.
Taxpayers who filed Part A of FORM GST REG-26 but not Part B may seek migration by submitting Annexure A details to their jurisdictional head, who forwards them to GSTN. GSTN will notify taxpayers to file a NEW REGISTRATION (REG-01); after approval and issuance of a new GSTIN and access code, taxpayers must not activate it but must send new GSTIN, access token, ARN and old Provisional ID to [email protected]. GSTN will map the new and old GSTINs and then instruct the taxpayer to perform first-time login using the old Provisional ID and access code.

Priority assessment and examination for AEO and DPD clients via online module with specified timelines and escalation.
Grants priority assessment and priority examination to eligible AEO and DPD importers/exporters via an online DPD JNCH module; users submit IEC, Bill/Shipping Bill details, assessment group and DPD/CFS information which triggers an SMS to the responsible Assistant/Deputy Commissioner. Assessments must be completed within two hours and examinations within six hours of SMS receipt during 10:00-17:00 on working days. AC/DCs must issue directions, maintain records, and escalate failures to ADC/JC and then Commissioner; the facility is limited to entitled clients.

Unique DPD code requirement mandates terminal-wide registration and shared code use to enable seamless DPD facility access.
JNPCT shall allot a canonical Unique DPD Code for DPD importers which all other terminals (GTI, NSICT, NSIGT, BMCT) must accept and use for extending DPD facilities and opening PD accounts. JNPCT and other terminals must share existing and new DPD codes and prevent duplication when allotting codes. DPD importers registered at only one terminal must register with all terminals and complete requirements online; difficulties may be raised with the Additional Commissioner in charge of the DPD Cell via the designated email.

Interception of conveyances: clarifies detention, release and confiscation limited to consignments with GST violations and permits hard-copy notices as proof.
Amendments clarify that the circular's "three working days" is replaced by "three days" and FORM GST MOV-05 must state the date and time of release. Physical verification carried out once during transit precludes further checks elsewhere unless new information of tax evasion emerges. Hard-copy notices/orders in the specified forms may be relied on as proof of initiation when portal forms are unavailable. Detention or confiscation is permissible only for goods or conveyances in respect of which a GST Act or rules violation is established; enforcement may be confined to specific consignments lacking valid documentation.

Empowerment under Section 130: Deputy Assistant Commissioners may exercise specified powers with required territorial authorisation.
Officers not below the cadre of Deputy Assistant Commissioner of State Tax are authorized to exercise the powers conferred by Section 130 of the APGST Act; to act outside their territorial jurisdiction they must obtain specific orders from the jurisdictional Joint Commissioner of State Tax, and CGST office enforcement officers must obtain orders from the Commissioner or Additional Commissioner of State Tax concerned; these instructions are effective immediately.

Services jurisdiction expanded: SEPC authorised to cover an added "Others" category and issue RCMC under trade policy.
The Public Notice inserts a list of service sectors into Appendix 2T of the Foreign Trade Policy, designating SEPC as the Export Promotion Council for those sectors, including an added "Others" Category. The notice provides that the added "Others" Category permits SEPC to issue Registration Cum Membership Certificates (RCMC) for services within its jurisdiction, effective immediately under the Policy's enabling provisions.

Import of second hand capital goods permitted under SHIS after withdrawal of prior restriction guidance
Import eligibility under the Status Holders Incentive Scrip (SHIS) scheme is clarified to permit import of second hand capital goods because the FTP/HBP do not specifically bar such imports; an earlier restrictive clarification limiting SHIS to new capital goods has been withdrawn and stakeholders are invited to report any operational difficulties.

GST on extra neutral alcohol: suppliers must register and charge GST on ENA supplied for liquor manufacture.
GST applies to supplies of Extra Neutral Alcohol (ENA) used in the manufacture of alcoholic liquor for human consumption because ENA is not fit for direct human consumption; suppliers of ENA must register under GST and levy GST on such supplies, which are classified as taxable under Schedule III and subject to the standard rate specified in the GST notifications.

Sea Cargo Manifest Regulations: commencement deferred and shipping stakeholders must adjust compliance and implementation timelines.
The Public Notice communicates that the Sea Cargo Manifest and Transhipment Regulations, 2018 were initially notified to commence on 1 August 2018 but the Board has issued an amendment deferring the commencement; the Regulations shall now come into force on 1 November 2018, and steamer agents, importers, customs brokers and consolidators are notified to adjust implementation and compliance timelines in accordance with the Board's amendment.

Anti-profiteering screening committee nominee replaced for Uttar Pradesh, while the central nominee and office location continue unchanged.
Replacement of the State Government nominee in the State Level Uttar Pradesh Anti-Profiteering Screening Committee constituted under rule 123(2) of the Uttar Pradesh Goods and Services Tax Rules, 2017. Shri Vivek Kumar, Additional Commissioner (GST), Commercial Tax, Headquarters, Lucknow, was nominated in place of Shri Rajesh Kumar Jain, while Shri V. Valte, Commissioner, CGST, Lucknow, continued as the Central Government nominee. The Committee was to function as the State Level Anti-Profiteering Screening Committee for Uttar Pradesh, with its office remaining at 04, Vibhuti Khand, Gomti Nagar, Lucknow.

Demand analysis functionality consolidates tax demands so Assessing Officers can update recoverability and dispute status for enforcement.
Demand Analysis in ITBA consolidates current and arrear demands from AST, CPC-FAS and CPC-AO into an AO-facing screen where AOs/AO staff update recoverability status and dispute details for PAN/AY-wise demands. Updates synchronise to Dossier reports and will feed CAP-1 and other statistical outputs. The tool supports marking duplicate/manual errors, initiating rectification or manual order uploads, uploading attachments, exporting data, and instructing CPC-ITR on demand adjustment (Yes/No/Partial).

Ambulance patient transportation qualifies for GST exemption when supplied to Government as eligible pure or limited-goods composite services.
GST exemption covers transportation of patients in ambulances provided by Government or private service providers. Private service providers supplying ambulance transportation to State Governments under the National Health Mission undertake activities relating to health, sanitation and public health functions entrusted to local bodies. Services supplied to Government qualify for exemption as pure services where no goods are involved, or as composite supplies where the value of goods does not exceed 25 per cent of the total supply value.

Exemption for ambulance services: GST relief applies to private providers supplying ambulance transport to government under public health schemes.
Ambulance transportation of patients by State governments and private providers is GST-exempt as health care/ambulance services; when private providers supply ambulance services to State Governments under the NHM, the supply is exempt as a service to Government by way of public health if it is a pure service, or as a composite supply when goods constitute not more than twenty-five percent of the supply value.

GST rate clarification for educational canteen catering is withdrawn after its substantive treatment was incorporated into the rate framework.
GST rate clarification for supplies of food or drink in messes or canteens of educational institutions is withdrawn with effect from 27 July 2018. Its substantive treatment has been incorporated into the amended State Tax (Rate) framework. The framework also incorporates rate treatment for food and/or drinks supplied by railways, their catering entity, or licensees in trains and at platform-based static units.

Withdrawal of circulars clarifying GST rates on catering services after incorporation into amended tax notification.
The Circular clarifying GST rates for catering services in educational institute messes/canteens and the Order clarifying GST for food/drinks supplied by Indian Railways have been incorporated into Sl. No. 7(i) and 7(ia) of Notification No. 13/2018 Central Tax (Rate) amending Notification No. 11/2017, and are therefore withdrawn with effect from 27.07.2018; implementation difficulties may be reported to the Board.

Electronic scaling requirement for warehousing bond movements extended to allow infrastructure and seal procurement implementation.
The Board has extended the date for compulsory RFID electronic scaling for goods moving under warehousing bond to permit warehouse owners time to establish necessary infrastructure and procure seals, thereby enabling orderly compliance for deposit into and removal from Customs bonded warehouses.

GST migration re-opening: procedure for affected taxpayers to seek replacement of new GSTIN with their original GSTIN and resume compliance.
Permits re-opening of the migration window for taxpayers who filed Part A of FORM GST REG-26 but not Part B through a Special Campaign; affected taxpayers must submit a Request Letter naming the non-migrated GSTIN/PID and Primary Authorized Signatory contact details and reasons for non-completion. Selected cases will be recommended to GSTN, which will notify taxpayers; upon GSTN selection taxpayers must apply in Form GST-REG-01, refrain from activating any NEW GSTIN received in the first mail, request GSTN to replace the NEW GSTIN with the OLD GSTIN/PID, activate the old GSTIN after receipt of the second mail, and file all returns due. Late fees payable for delayed filing in such cases will be waived by reversal in the cash ledger.