Taxability of cash calls: determine whether contributions are capital or consideration for services to attract GST.
Taxability of services between an unincorporated JV and its members depends on whether cash calls and recoveries constitute consideration for a supply under the WBGST Act. Cash calls that are mere capital contributions for acquisition of JV assets are not supplies, whereas recoveries by an operating member for use of its equipment or services rendered to the JV or other members constitute consideration and are taxable. Determination requires case-specific examination of JV agreements; earlier service-tax guidance applies to GST. Effective from 05.03.2018.

Composite supply classification: principal supply determines GST treatment; electricity transmission exempt while other DISCOM services taxable.
Classification of composite supplies depends on identifying the principal supply; bus body building involves both goods and services and is classified case-by-case. Retreading predominately constitutes a service with rubber ancillary, but supply of retreaded tyres by the supplier using its own old tyres is a supply of goods. Transmission or distribution of electricity by utilities is exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for loans, including guarantee commission, are taxable. The circular is effective from the stated commencement date.

Customs Broker examination applications invited for written exam 18 Jan 2019; eligibility and documentation requirements stated.
Applications for the Customs Broker Examination under CBLR, 2018 for Ahmedabad must be submitted in Form A between 15 Oct and 16 Nov 2018; written exam on 18 Jan 2019. Applicants must meet Regulation 5 eligibility (citizenship, sound mind, solvency, no insolvency or criminal conviction, specified qualifications or retired Group A service) and submit Annexure-III documents including bank solvency certificate of Rs.5,00,000; incomplete applications will be rejected and successful written-exam candidates must pass a subsequent oral exam within two years.

GST treatment of services clarified: exemptions for certain accommodation, tribunals, healthcare and rental classifications affirmed.
Hostel accommodation by trusts is not charitable activity but accommodation with declared tariff below one thousand rupees per day is exempt; fees and penalties collected by Consumer Disputes Redressal Commissions are not leviable to GST as their proceedings are judicial; elephant and camel joy rides are not transport services and attract GST at the recreational rate with threshold exemption; rental of self propelled access equipment is taxed at the rate applicable to like goods with import IGST credit available; healthcare services and related charges by hospitals are exempt as composite healthcare supplies; cost petroleum is not taxable per se but may indicate value of services within a joint venture.

GST treatment of railway supplies: goods under Chapter 86 attract concessional rate with no ITC refund; other goods bear general rates.
Only goods classifiable under Chapter 86 supplied to the Indian Railways attract the concessional 5% GST rate with no refund of unutilised input tax credit; other goods supplied to the Railways attract the general applicable GST rates under the State Tax (Rate) notifications, effective from 25 January 2018.

GST on retained feedstock payable by refinery; returned quantities taxable when re-supplied to other persons.
GST on continuous pipeline supplies of Liquefied Petroleum Gas and Polybutylene feedstock is payable by the refinery only on the net quantity retained by the manufacturer for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol; returned quantities are not taxed in that transaction but will attract GST when the refinery supplies them to any other person.

GST on accommodation services: declared tariff sets rate slab, tax charged on actual transaction value collected.
GST is payable on the actual amount charged for accommodation services while the declared tariff determines the rate slab; the declared tariff published or displayed (highest if multiple) fixes rate determination, but tax is levied on the transaction value actually collected. Casino admission and gambling are distinct services taxable at the higher recreational rate on full transaction or bet value. Homestays below the turnover threshold using electronic commerce operators need not register; hospital in-patient room rent is exempt; bakery food services fall under composition; books sold by a rights-owning supplier are goods; and legal services to businesses attract reverse charge.

GST return filing periodicity defined with edit facility and reconciliation procedures for correcting GSTR 3B errors and adjusted late fees.
Return filing distinguishes monthly GSTR 3B obligations for all registrants and quarterly GSTR 1 eligibility based on self assessed turnover or election; composition dealers file quarterly GSTR 4. A reduced late fee regime applies after initial waivers. Errors in GSTR 3B should be rectified using the edit facility before offsetting; otherwise corrections must be made in subsequent returns or by claiming refunds. System reconciliation with GSTR 1/2 will be operationalized after notifications, negative entries are disallowed, and remaining adjustments must be carried forward or refunded.

IGST exemption on inter state movement of rigs and goods on wheels, with taxability reserved for repairs and maintenance.
Inter state movement of rigs, tools and spares and goods on wheels between distinct persons is to be treated as neither a supply of goods nor a supply of services and thus not leviable to IGST, except where movement is for further supply of the same goods; repairs and maintenance on such goods remain taxable under CGST/SGST/IGST and implementation difficulties should be reported to the Commissioner.

GST nil rate for terracotta idols affirmed under schedule entry; classification as clay-based goods grants exemption.
Terracotta, being clay-based, is classified as covered by the Schedule entry for idols made of clay and therefore terracotta idols are eligible for the nil rate under the relevant notification; implementation is to follow from the notified effective date and any difficulties must be reported to the Commissioner.

Taxability of custom milling: milling of paddy treated as taxable job work with reduced GST on processing charges.
Milling of harvested paddy into rice is not an intermediate production process linked to cultivation and thus does not qualify for the agricultural-produce job-work exemption; milling performed as job work is a taxable service and the applicable reduced GST rate applies to the processing charges only, not to the entire value of the rice.

Refund of unutilised input tax credit affirmed for fabric exports, excluding capital goods, subject to refund procedure.
A manufacturer-exporter of fabrics is entitled to refund of unutilised input tax credit on inputs used in manufacture and export because the statutory restriction in the notified provision does not apply to zero-rated supplies (exports or supplies to SEZs); input tax credit on capital goods is excluded and the refund claim remains subject to the procedural provisos of the refund provision.

Exemption for warehousing agricultural produce clarified: processed products excluded, GST applies to their storage and handling.
Clarifies that agricultural produce for the nil-rate exemption means unprocessed produce whose essential characteristics are not altered; processed products such as black tea, processed coffee, dehusked pulses, jaggery and processed nuts are excluded and their warehousing and related services are taxable. It further confirms that supplies between related or distinct persons are taxable and that input tax credit on aircraft engines, parts and accessories may be used to discharge GST on inter state stock transfers. Finally, it explains exemptions for government financed general insurance schemes and government provided general insurance services to individuals.

Supplies to EOUs treated as deemed exports with prescribed intimation, invoicing and digital record rules for refund claims.
Supplies to EOUs/EHTP/STP/BTP units are treated as deemed exports, enabling refund of tax paid to either supplier or recipient; endorsed tax invoices serve as proof. Recipients must give prior intimation in Form-A, suppliers issue tax invoices, and recipients endorse and circulate endorsed invoices to supplier and relevant officers. Recipients must maintain digital records per Form-B with audit trail and submit a monthly digital copy to the jurisdictional GST officer; these measures supplement Foreign Trade Policy and duty exemption conditions.

GST classification of unstitched fabric pieces preserved; cutting and packing do not change taxable character under goods law.
Fabric sold as cut pieces retains its character as fabric and remains classifiable under the applicable fabric headings; mere cutting and packing into lengths does not convert the goods into readymade apparel or change their GST treatment, and unutilised input tax credit in that context is not refundable.

GST on retained SKO applies to the net quantity used for LAB; returned SKO taxed only if supplied to others.
GST is payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for manufacture of Linear Alkyl Benzene (LAB). Returned SKO does not attract GST in the return transaction between the refinery and LAB manufacturer, but the refinery must pay GST on that returned quantity if it later supplies it to any other person. This clarification is effective from 26.10.2017.

Principal supply determination: printing with supplier-provided physical inputs treated as goods, while printer-provided inputs yield service classification.
Clarification applies the principal supply test to printing contracts: where the printer supplies physical inputs and the recipient supplies only content, printing is the predominant element and treated as supply of services; where the printed items are goods and physical inputs belong to the supplier, the predominant supply is of goods and printing is ancillary, hence treated as supply of goods.

Interception and detention rules: limited seizure for consignments with minor e-way bill discrepancies; penalties and reporting mandated.
Clarifies interception and detention procedures under the Karnataka GST framework: replace "three working days" with "three days"; revise FORM GST MOV-05 release wording; allow hard-copy FORMS as proof of action when portal FORMS are unavailable; confine detention/confiscation only to goods or conveyances where a violation of the GST Acts or Rules is established. Specifies that Section 129 proceedings need not be initiated for consignments accompanied by invoice and a valid e-way bill where only minor e-way bill discrepancies exist, and prescribes fixed penalty treatment and weekly reporting requirements in such cases.

REX registration free: exporters must not be charged and DEL status does not bar registration for EU GSP preference.
REX registration permits exporters to self certify origin for EU GSP preferential tariffs. DGFT reiterates REX registration is free; agencies must not charge exporters, in accordance with Public Notice No. 51. Regional and Local Authorities should register applicants for REX even if they are under DEL, because REX enrollment is an administrative facilitation to access EU GSP preferences rather than a benefit under the Foreign Trade Policy.

Supervised stuffing of reefer containers permitted with Customs supervision and RFID sealing to protect temperature sensitive exports.
Permits supervised factory stuffing and sealing of reefer containers with perishable or temperature sensitive exports where sterile temperature controlled examination is unavailable: exporters apply to the jurisdictional Commissioner, who may grant continuing permission and notify RMCC; requests must be made at least 24 hours prior, officers will supervise stuffing and sealing with RFID e seals and exporters must upload seal data; RMCC will be furnished monthly exporter wise container details for verification and discrepancies may trigger review of permission.