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Circulars
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Circular No.96/2019-TNGST - 20-12-2019 GST - States
Clarification on the effective date of explanation inserted in notification No. II(2)/CTR/662(a5)/2018 dated 26.07.2018, [Issue No. 267]
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Clarificatory tax explanations operate from an entry's inception, excluding specified government and local-authority activities from business.
The explanation excluding activities or transactions undertaken by Government and local authorities from "business" for the concessional-rate entry at Sl. No. 3(vi) operates from 21 September 2017, the entry's inception. Under section 11(3) of the TNGST Act, an explanation inserted within one year to clarify a notification's scope or applicability takes effect as if it had always formed part of the original notification. The stated commencement date of 27 July 2018 does not alter that operation.
Circular No.95/2019-TNGST - 20-12-2019 GST - States
Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997
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Securities lending under the scheme attracts GST, with liability shifting from lenders to borrowers under reverse charge.
Securities lending is a taxable supply of services because temporary lending of securities for a lending fee does not involve disposal of securities. The lending fee constitutes consideration, while approved intermediaries are separately taxable for facilitation services supplied for commission or fee. Securities-lending services are classifiable under heading 997119 and subject to GST at 18%. Liability rests with the lender under forward charge for the earlier period and shifts to the borrower under reverse charge from 1 October 2019, with IGST payable.
Circular No.94/2019-TNGST - 20-12-2019 GST - States
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry
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Place of supply for composite software-design services follows overseas recipient location when prototype testing remains ancillary.
Place of supply for composite software development and integrated-circuit design supplied to a recipient in non-taxable territory follows the recipient's location where prototype-hardware testing is ancillary. Testing undertaken only to validate or improve the software or design does not separately constitute a performance-based service concerning goods physically made available by the recipient. The contractual supply must be assessed as a whole, according to its nature.
Circular No.93/2019-TNGST - 20-12-2019 GST - States
Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India
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GST exemption for approved maritime education applies where courses lead to legally recognised qualifications and prescribed conditions are met.
GST exemption for services supplied by an educational institution to students, faculty and staff applies where education forms part of a curriculum leading to a qualification recognised by law. Maritime Training Institutes and courses approved by the Director General of Shipping are recognised under the Merchant Shipping Act and the 2014 Rules. They meet the GST definition of educational institution, and services through approved courses are exempt from GST subject to applicable exemption-entry conditions.
Circular No.91/2019-TNGST - 20-12-2019 GST - States
Clarification on issue of GST on Airport levies
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Airport levies under GST are excluded from airline taxable value when collected as a qualifying pure agent.
PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by airport operators on these levies. Airlines collecting these amounts may exclude them from the value of their own supply only where they qualify as a pure agent. They must act under passenger authorisation, separately disclose the amounts and applicable GST, procure airport services in addition to their own supply, and recover only the actual amount. Airlines cannot avail input tax credit on PSF and UDF, while registered passengers may avail it on the basis of the airline's pure-agent invoice.
Circular No.90/2019-TNGST - 20-12-2019 GST - States
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both
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GST classification of petroleum exploration support services distinguishes extraction support from technical and consulting services for applicable taxation.
GST classification distinguishes operational support for petroleum exploration, mining or drilling under Heading 9986 from professional, technical and business services under Heading 9983. Heading 9986 covers oil and gas extraction support, including well-related operations, test drilling, specialised fire extinguishing and contract operation of extraction units. Heading 9983 covers geological and geophysical consulting and own-account mineral exploration and evaluation information. Services excluded from these classifications, or not falling within the specified entries, must be classified under their applicable headings and taxed accordingly.
Circular No.89/2019-TNGST - 20-12-2019 GST - States
Clarification regarding GST rates & classification (Goods)
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GST goods classification clarifies treatment of heat-processed legumes, almond milk, mechanical sprayers, leased imports, and medical-device parts.
Dried leguminous vegetables subjected only to heat for moisture removal, softening, puffing or skin removal, without additional ingredients, remain classified under HS 0713. They attract 5% GST when branded and packed in unit containers and are otherwise exempt; mixtures with ingredients such as salt or oil, or goods sold as namkeens, fall under edible preparations at the applicable rate. Almond milk is classified under the residual beverage entry and attracts 18% GST. Mechanical sprayers of every type, including hand-operated, power-operated, battery-operated, foot and rocker sprayers, attract 12% GST.
Circular No.88/2019-TNGST - 20-12-2019 GST - States
Withdrawal of Circular No. 77/2019-TNGST dated 05.07.2019
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Ab initio withdrawal of secondary-discount clarification removes prior TNGST guidance to support uniform statutory implementation.
Circular No. 77/2019-TNGST, concerning the treatment of secondary or post-sales discounts under the Tamil Nadu Goods and Services Tax framework, stands withdrawn ab initio. The withdrawal removes the earlier clarifications from their inception and follows concerns raised regarding their implications. It is intended to secure uniform implementation of applicable legal provisions across field formations.
Circular No.87/2019-TNGST - 20-12-2019 GST - States
Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum
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Refund claims following favourable appellate orders require a fresh RFD-01 application without repeat electronic credit ledger debit.
Refund allowed through a favourable appellate or other forum order after rejection in FORM GST RFD-06 must be claimed through a fresh FORM GST RFD-01 application under the specified order-based refund category. No further electronic credit ledger debit is required where the amount was already debited with the original claim. The claimant must provide order particulars and supporting orders. The proper officer sanctions the allowed refund through FORM GST RFD-06 and FORM GST RFD-05, while any balance remaining disallowed is re-credited subject to the prescribed undertaking and procedure.
Circular No.86/2019-TNGST - 20-12-2019 GST - States
Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed
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NIL GST refund claims may be refiled under Any Other, subject to category-specific chronological filing conditions.
GST refund procedure permits re-application where a registered person inadvertently filed a NIL refund in FORM GST RFD-01A/RFD-01. For specified unutilized input tax credit refunds, no subsequent claim under the same category may have been filed; this condition does not apply to other categories. The claim must be filed under the 'Any Other' category for the same period, with required supporting documents. Following scrutiny, the proper officer may require debit from the electronic credit ledger through FORM GST DRC-03 before issuing refund and payment orders.
Circular No.100/2019-TNGST - 20-12-2019 GST - States
Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. II(2)/CTR/532(d-14)/2017, dated 29th June, 2017
Show AI Summary
Job work classification confines concessional GST treatment to processing goods owned by registered persons, preserving separate treatment for others.
Job work under heading 9988 means treatment or processing of goods belonging to another registered person and is covered by item (id), attracting GST at 12%. Manufacturing services on physical inputs owned by persons other than registered persons remain covered by item (iv) at 18%. The exclusion of item (id) services from item (iv) maintains separate GST treatment for job work and services involving goods of unregistered owners.
Circular No. 99/2019-TNGST - 20-12-2019 GST - States
Clarification regarding optional filing of annual return under TN Notification No. II(2)/CTR/810(6-2)/2019, dated 11th October, 2019
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Optional annual return filing permits eligible small taxpayers to submit GSTR-9 or GSTR-9A before the prescribed due date.
Optional annual-return filing applies to registered persons with aggregate turnover not exceeding two crore rupees who did not furnish annual returns for financial years 2017-18 and 2018-19 by the due date; such returns are deemed furnished. Composition taxpayers may file FORM GSTR-9A, while other eligible registered persons may file FORM GSTR-9, before the due date only. The common portal will not accept either form after that date. Short-paid tax or ineligible input tax credit identified during reconciliation may be voluntarily paid through FORM GST DRC-03.
Circular No. 97/2019-TNGST - 20-12-2019 GST - States
GST on license fee charged by the States for grant of Liquor licenses to vendors
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Liquor licence fees: State-granted alcoholic liquor licences are outside GST, without affecting taxability of other government-granted privileges.
GST does not apply to licence fees or application fees for State Government grants of alcoholic liquor licences for human consumption. Such grants are treated as neither a supply of goods nor a supply of services under the Tamil Nadu GST framework. The corresponding relief extends to the service-tax period from 1 April 2016 to 30 June 2017. The dispensation is limited to liquor licences; other Government licences, privileges, mining rights, spectrum and similar rights granted for consideration remain taxable, ordinarily under reverse charge.
Circular No. 34/2019-20 - GST - 20-12-2019 GST - States
Withdrawal of Circular No. 15/2019-20-GST dated 26/07/2019 - reg.
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Withdrawal of ITeS GST clarification promotes uniform implementation after representations raised concerns over its legal implications.
The Commissioner of State Tax, Goa, withdraws ab initio the GST clarification concerning doubts relating to the supply of Information Technology enabled Services (ITeS). Representations had expressed apprehensions about its implications. The withdrawal is exercised under the power to issue directions for uniform implementation and seeks consistent application of GST provisions across field formations.
CCT/26-4/2017-2018/D/2485 - 20-12-2019 GST - States
Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 38/1/2017- Fin(R&C)(11/2017-Rate) dated 30-06-2017-reg.
Show AI Summary
Job work classification distinguishes processing of registered persons' goods from manufacturing services on unregistered persons' goods.
Job work is limited to treatment or processing of goods belonging to another registered person and falls within item (id), attracting the prescribed 12% GST rate. Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the goods are owned by persons other than registered persons. Those services attract the prescribed 18% GST rate, maintaining a distinct classification between job work and manufacturing services on unregistered persons' goods.
127/46/2019 - 20-12-2019 GST - States
Withdrawal of Circular No. 107/26/2019-GST dt.02.08.2019
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Withdrawal of circular on ITeS under GST retracts prior guidance to restore uniform statutory application by field formations.
The Commissioner has ab initio withdrawn the departmental circular providing clarifications on supply of Information Technology enabled Services (ITeS) under the local GST regime, citing apprehensions about its implications and directing withdrawal to ensure uniform implementation of the law across field formations; the withdrawal operates as an administrative retraction of interpretive guidance and took effect from the stated operative date.
124/43/2019 - 20-12-2019 GST - States
Clarification regarding optional filing of annual return under notification No. 47/2019-State Tax dated 20th November, 2019
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Optional annual return filing allows eligible taxpayers to file or omit GSTR 9/GSTR 9A before due date; portal blocks late filing.
Notification No.47/2019 makes annual return filing optional for registered persons with aggregate turnover not exceeding two crore rupees for FY 2017 18 and 2018 19; composition taxpayers may optionally file FORM GSTR 9A and other eligible taxpayers may optionally file FORM GSTR 9 for those years before the due date, after which the common portal will not permit filing. Taxpayers may self ascertain and pay any tax shortfall or ineligible input tax credit through FORM GST DRC 03.
01/2020 - 20-12-2019 Customs
Intimation of the new official email id i.e. [email protected].
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Official email id update: all incident and seizure reports must be sent to the new Investigation Customs address.
The Office of the Commissioner (Investigation Customs) designates [email protected] as the exclusive official email for receipt of all incident reports, seizure reports, and future correspondence, directing principal chief commissioners and chief commissioners of all customs zones to forward such communications to this address and to update their records accordingly.
Trade Notice No.43/2019-20 - 19-12-2019 DGFT
Laying down of modalities for import of additional Urad (2.5 Lakh MT) for the fiscal year 2019 - 2020.
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Import quota allocation for urad expanded; millers and refiners must apply online with capacity proof and meet the deadline.
Allocation of additional urad import quota for fiscal year 2019-20 is restricted to Millers/Refiners with documented refining/processing capacity who must submit ANF-2M online plus a copy by email, pay the prescribed fee, and submit a self certified capacity certificate. One application per IEC is allowed. The EFC will allocate quota considering processing capacity, quantity applied for and number of applicants; available quota will be distributed equally or up to the applied quantity, and successful applicants must ensure consignments reach Indian ports by the fiscal year end without extension.
Trade Notice No.42/2019-20 - 19-12-2019 DGFT
Restriction on import of Pulses
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Import quota on Urad pulses restricts imports to millers and refiners under DGFT procedure, with treaty exemptions.
Import of Urad is restricted and subject to an annual quota, with imports under the quota permitted only to Millers/Refiners pursuant to procedures to be notified by the Directorate General of Foreign Trade; the restriction excludes Government import commitments under bilateral or regional agreements or memoranda of understanding.

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GST - States

Processing of refund applications filed by Canteen Stores Department (CSD).

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Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

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Acts Income Tax
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