Zero-rated SEZ supplies require authorised-operations endorsement, while fabric job workers may claim inverted-duty input tax credit refunds.
Supplies of short-term accommodation, conferencing and banqueting to SEZ developers or SEZ units are inter-State supplies because the specific SEZ supply rule prevails over the general place-of-supply rule. Zero-rated treatment and refund for supplies to SEZs require use for authorised operations and endorsement by the specified Zone officer. Suppliers of goods require confirmation of full admission into the SEZ, while suppliers of services require endorsed evidence of receipt. Fabric processors supplying job work services may obtain inverted-duty-structure refunds of unutilised input tax credit.

GST treatment of free-of-cost moulds excludes them from supply value unless contractual obligations require cost amortisation.
Free-of-cost OEM-owned moulds and dies supplied to a component manufacturer where parties are neither related nor distinct are not a supply and do not require reversal of input tax credit when provided in the course or furtherance of business. Their value is excluded from the component supply unless the contract requires components to be made using moulds or dies of the component manufacturer; in that event, amortised cost is included and credit reversal is required.

GST refund eligibility is clarified for specialised taxpayers, zero-rated exports, compensation cess credits, and restricted procurement arrangements.
Input Service Distributors, composition taxpayers, and non-resident taxable persons may claim specified electronic ledger refunds using their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on inputs may be refunded for zero-rated supplies under bond or Letter of Undertaking where the final product is not subject to cess, but cannot be used to pay integrated tax or refunded where export is made on payment of integrated tax. Bond or Letter of Undertaking is not required for exports of exempt or non-GST goods without integrated tax payment.

Tenancy rights transfers for premium constitute taxable service, while residential use grants remain exempt from GST.
Transfer of tenancy rights for tenancy premium constitutes a taxable supply of services, being a form of lease or renting of property. Stamp duty and registration charges on the transfer do not exclude it from GST, and the transfer is not treated as a sale of land or building. Grant of tenancy rights in a residential dwelling for use as a residence is exempt, whether consideration is premium, periodic rent, or both. Surrender of tenancy rights by an outgoing tenant for a share of the tenancy premium remains taxable.

Transitional input tax credit recovery treats inadmissible carried-forward credits and legacy arrears as State tax liabilities.
Legacy tax arrears and inadmissible input tax credit arising under the pre-GST regime are recoverable as arrears of tax under the Tamil Nadu GST framework where unrecovered under the existing law. Arrears relating to legacy taxes, wrongly availed input tax credit, and improperly carried-forward transitional credit are treated as State tax liabilities and may be paid through the electronic credit ledger or electronic cash ledger. Interest, penalty and late fee must be paid only through the electronic cash ledger, with all such liabilities recorded in Part II of the Electronic Liability Register.

Online Letter of Undertaking acceptance arises on ARN acknowledgement without physical documents, subject to rejection for exporter ineligibility.
Exporters may submit a Letter of Undertaking electronically in FORM GST RFD-11 through the common portal. The LUT is deemed accepted when an online acknowledgement bearing an Application Reference Number is generated, and no physical documents are required for its acceptance. Acceptance remains conditional on prescribed eligibility to furnish an LUT instead of a bond; an ineligible exporter's LUT may be rejected ab initio.

GST portal technical-glitch redressal enables identified taxpayers to complete filings and seek consequential waiver of fines and penalties.
GSTN, Central and State authorities are to appoint and publicise nodal officers. Taxpayers must apply to field or nodal officers, identify the demonstrable portal glitch, and furnish evidence of their bona fide compliance attempt. Nodal officers collate applications for GSTN verification against electronic records. GSTN identifies issues affecting a large taxpayer class, submits proposed solutions to the IT Grievance Redressal Committee, and the committee may approve modified solutions and direct GSTN and field formations to implement them.

Joint venture cash calls: capital contributions remain transactions in money, while member-provided operational services constitute taxable supplies.
GST treatment of joint venture cash calls depends on whether the payment is a mere contribution of money or consideration for a supply. Contributions pooled by an operating member to acquire machinery for joint venture use are capital contributions and transactions in money, without a supply for consideration. Where the operating member uses its own machinery to perform activities for the joint venture and recovers costs from other members according to their participating interests, it supplies taxable services. The joint venture agreement and related arrangements determine the taxability of each cash call.

GST treatment of composite supplies and specified services turns on principal supply, classification, exemptions, and taxable ancillary charges.
GST classification of bus body building as a composite supply depends on the principal supply identified from the facts. Tyre retreading is ordinarily a service because retreading imparts the essential character and rubber is ancillary; value is only a guiding factor. Retreaded tyres supplied where the old tyres belong to the supplier are goods. Priority Sector Lending Certificates and Renewable Energy Certificates are goods classifiable under heading 4907, while duty credit scrips receive nil GST. Electricity transmission or distribution by a utility is exempt, but specified ancillary consumer charges and government loan guarantees for consideration are taxable.

GST treatment of specified services clarifies exemptions for healthcare and lodging, while defining treatment of fees, rentals and cost petroleum.
Hostel accommodation by trusts is exempt only under the lodging accommodation exemption where the declared tariff is below Rs. 1,000 per day, and not as charitable activity. Fees, penalties and amounts paid to Consumer Disputes Redressal Commissions are outside GST because of their tribunal characteristics. Healthcare services include independently engaged medical professionals, hospital retention amounts and doctor-advised food for in-patients; other food supplies by hospitals are taxable.

Railway supply classification determines whether goods receive the concessional GST rate or remain subject to general rates.
GST treatment of goods supplied to Indian Railways depends on their tariff classification rather than the identity of the recipient. Goods classifiable under Chapter 86 attract GST at 5 per cent, with no refund of unutilised input tax credit. Goods classifiable under any other chapter remain taxable at the general GST rate applicable to those goods, notwithstanding that they are supplied to the Railways.

TNGST liability on retained refinery feedstock applies only to net quantities used in specified manufacturing processes.
TNGST on Polybutylene feedstock and Liquefied Petroleum Gas supplied by refineries for specified manufacturing is payable only on the net quantity retained by the manufacturer. Quantities returned to the refinery are not taxable at that stage. The refinery is liable to pay TNGST on returned quantities when subsequently supplied to another person. Past issues remain governed by the law prevailing at the relevant time.

College hostel mess GST depends on supplier identity: qualifying institutions are exempt, while outsourced catering remains taxable.
GST on college hostel mess services depends on whether catering is supplied by a qualifying educational institution or an outsourced provider. Food or drink supplied by a mess or canteen is generally taxable at 5% without input tax credit. Catering supplied by a qualifying educational institution to its students, faculty and staff is exempt, whereas outsourced catering supplied to the institution is taxable if the supplier does not take input tax credit.

GST valuation rules clarify accommodation tariffs, casino gambling and horse-racing bets, while allocating legal-services tax through reverse charge.
TNGST on accommodation is payable on the actual amount charged, with declared tariff determining the applicable rate slab. Casino entry, gambling and horse-racing bets are taxable on their respective transaction values, with gambling and horse racing assessed on total bet value. Hospital room rent for in-patients is exempt, while food or drink services may qualify for composition levy. Low-turnover accommodation suppliers using electronic commerce operators need not register where the operator bears tax liability. Books are goods where sold by their owner, and legal services to business entities are taxable under reverse charge.

Limited review of consolidated accounts: principal auditor must follow auditing and review standards and standardised reporting formats.
Regulation 33(8) requires the listed entity's statutory auditor to undertake a limited review of audits of entities consolidated into the group's financials. The circular prescribes parties covered, replaces prior auditor report formats with standard templates for standalone and consolidated limited reviews and audits, mandates compliance with mandatory auditing and review standards and guidance on consolidated financial statements, and requires the principal auditor to plan, determine significant components and materiality, evaluate component auditor competence, issue consolidation instructions, obtain management representations, and document specified matters.

Rebate of State and Central Taxes and Levies: online duty credit scrip issuance with system-based approval and recovery safeguards.
Administrative framework for issuance and use of Duty Credit Scrips under the RoSCTL for apparel and made-ups: online ANF4 R applications with digital signature linking up to 50 shipping bills, system-based approval and RA issuance, split-scrips permitted, EDI and non-EDI port-specific registration rules, single-port registration required prior to use, 24-month validity, one-year filing deadline from shipping bill upload (no late cut), RA verification for non-EDI bills, duplicate scrip provision, broad exporter eligibility except denied entities, and document retention and recovery mechanisms including refund with interest for failures or excess grants.

Transport and Marketing Assistance for specified agricultural exports reimburses international freight and marketing costs subject to eligibility and documentation.
The scheme provides cash reimbursement for international freight and marketing of eligible agriculture exports to specified countries, available to registered exporters with valid RCMCs. Claims are filed quarterly online via ANF 7(A)A, supported by shipping/airway bills, commercial invoices, CA/ICWA/CS certificate and proof of landing, with a physical copy submitted to the Regional Authority within 30 days. Assistance is paid at notified regional rates per TEU for sea and per tonne for air; exclusions include FOB where no freight is paid, LCL, mixed cargo containers, bulk shipments, SEZ/EOU-origin exports, trans-shipments and courier/e-commerce consignments. Audit, recovery and 15% interest apply for ineligible or excess payments.

Transfer of input tax credit: central clarification adopted directing uniform implementation on death of a sole proprietor.
Transfer of input tax credit upon the death of a sole proprietor: state tax officers are directed to apply the central administrative clarification concerning succession, follow specified procedural steps for documentation and ledger adjustment, and ensure uniform implementation across field formations so eligible transferees can access the remaining input tax credit under GST rules.

Verification of registration applications: central clarifications must be followed to ensure uniform application across state tax field formations.
The State tax administration directs field officers to adopt and implement the central GST policy wing's clarifications on verification of new registration applications, requiring Additional Commissioners, Deputy Commissioners, Superintendents and Inspectors of State Tax to follow the procedures and standards set out in the central circular so as to ensure uniform implementation of verification processes across all field formations.

Empanelment of valuers for seized and detained goods confirmed; appointments set for a one-year term under accepted conditions.
Chartered valuers were empanelled for valuation of seized, confiscated, detained and time-expired bonded goods; four nominees were recommended after interview and approved by the Commissioner of Customs (General-Disposal). Empanelment is governed by accepted terms and conditions and is for a one-year term or until termination, with possible extension by the competent authority.