Public health exemption: ambulance services supplied to government under NHM are exempt from service tax.
Where private service providers receive consideration from State governments for providing ambulance services under the National Health Mission, those services constitute services provided to Government by way of public health and are exempt from service tax under notification no. 25/2012-Service Tax.

IGST refund correction enables officer interface verification to sanction refunds where IGST was paid but misdeclared and GSTIN mismatches exist.
Correction of declared IGST status in Shipping Bills is permitted through the Customs officer interface when exporters recorded IGST as NA despite declaring and paying IGST in GST returns; officers may verify returns displayed in the interface and enter admissible IGST refund amounts for Shipping Bills with no other mismatches. IGST refunds may also be sanctioned for Shipping Bills with GSTIN discrepancies where returns were filed under a different GSTIN with the same PAN, subject to an undertaking from the GST-registered unit that it has no objection and will not claim the refund separately.

IGST refund rectification: special fortnight enables officer-interface correction of common error codes to release stuck export refunds.
Launch of a Special Drive Fortnight to permit officer-interface rectification and sanction of IGST refunds stalled by specified error codes. The drive targets invoice mismatches in shipping bills (SB005), EFMs/EGMs not filed or filed with errors at ICDs/gateway ports, exports paid with IGST but declared without payment, and shipping bills with incorrect GSTIN (SB003). All customs locations will operate during the fortnight, and exporters, CHAs and trade associations are urged to use the facility and report difficulties to the Principal Commissioner.

Sample forwarding to outside laboratories: new nominated labs added for commodity-specific customs testing and stakeholder reporting.
The notice supplements prior circulars by adding-approved outside laboratories, nominated by CRCL and listed in the annexure, for forwarding specified commodity samples for analytical testing across seafood, spices, fishmeal, minerals, petroleum products, pharmaceuticals, fertilizers, toxicology, rubber, packaging, and metal scrap; stakeholders are instructed to use these laboratories in addition to the earlier list and to report any difficulties to the Department.

IGST export refunds: dedicated refund cell and intensified drive to clear pending claims; exporters urged to verify ICEGATE status.
A special IGST export refund fortnight directs intensified liquidation of pending IGST refund claims via a dedicated refund cell at ICD Whitefield, Bengaluru ([email protected]). Exporters must check ICEGATE for real time error status and contact the cell to obtain sanction of pending refunds. For ICEGATE error code SB-005, exporters should follow the procedures in Board Circular No.05/2018 and Public Notice No.07/2018; implementation difficulties are to be reported to the Commissionerate.

Supervised factory stuffing: customs permits supervised stuffing and RFID e sealing of temperature sensitive reefer exports to avoid spoilage.
Permission is granted for supervised factory stuffing and sealing of reefer containers with perishable or temperature sensitive export goods where local examination facilities lack sterile, temperature controlled conditions. Exporters must apply to the jurisdictional Commissioner at least 24 hours prior, provide a goods list, and use RFID e seals while deputed Customs officers supervise examination, stuffing and sealing. RMCC will be notified and should prevent routine port examination of such supervised sealed containers; monthly reporting and verification will be conducted and discrepancies may lead to review of permissions.

Refund clarification mandates uniform adoption of central GST circular on refund procedures and compliance by state tax officers.
Instruction requires state tax officers to follow the Central Board of Indirect Taxes & Customs' circular on refund-related issues to ensure uniform implementation of GST refund procedures, compliance obligations, and administrative handling across subordinate tax offices; the central circular is enclosed for guidance.

Territorial jurisdictional authority designated: deputy commissioners authorised to exercise specified GST powers across named zones and districts.
The Commissioner of State Taxes delegates the exercise of powers under Sections 54 and 55 of the Nagaland GST Act to specified Deputy Commissioners as territorial jurisdictional authorities: Dimapur Zone (Dimapur, Peren, Mon), Kohima Zone (Kohima, Phek, Wokha) and Mokokchung Zone (Mokokchung, Tuensang, Zunheboto, Kiphere, Longleng), by Order No. 01/2018-GST dated 30 May 2018.

Self-declaration for higher duty drawback required; non-submission may lead to rejection or lower rate of claim.
Exporters with drawback claims in the "Query Raised" queue must submit the prescribed reply and the self-declaration on the EDI system to the Deputy Commissioner (Drawback) within fifteen days; where substantive queries exist, required documents/clarifications must accompany the self-declaration. Non-submission will result in rejection or processing of the claim at a lower rate. Drawback status and reasons for pendency are available on the EDI portal, and an annexure of pending claims is attached.

Import manifest amendments must follow prescribed timelines, documentation, fees, and shipping-line responsibility.
Amendments to the Import General Manifest (IGM) are categorised as minor or major. Minor amendments are to be approved the same day administratively by Superintendent or Appraiser level officers without adjudication or penalty where no fraud is involved. Major amendments are to be decided by Deputy/Assistant Commissioners and generally approved within 24 hours, with escalation for delays. The shipping line must submit a combined prescribed application with annexed supporting documents; incomplete forms will receive same-day deficiency memos. Liability for penalties attaches to the shipping line filing the IGM; consignees and brokers are not liable.

ROSL disbursal requires PFMS-validated bank accounts; unvalidated accounts block final ROSL processing until validation is completed.
Pending ROSL disbursal is contingent on PFMS validation of exporters' bank account details; shipping bills for exporters not PFMS-accepted will not be made available for the final ROSL scroll. A list of affected IECs is attached and exporters are directed to correct their account details and contact the Deputy Commissioner (Drawback) for assistance.

Delegation of Authority for food import clearance enables customs officers to clear consignments under SWIFT where FSSAI delegates.
SWIFT directs food consignments to FSSAI where it has offices and otherwise instructs Customs 'Authorized Officers' to clear consignments or refer to Port Health. FSSAI's latest order designates Customs officers as Authorized Officers, superseding prior notifications; Commissioners must ensure all Customs locations are covered and report uncovered locations to CBIC/Single Window. Customs officers must record acceptance or rejection of consignments in the system to support risk analysis and use FSSAI's accredited laboratories. Ongoing training for Authorized Officers is to be organised with FSSAI, NACIN and RTIs.

Paperless document submission: verification-cell signatures suffice; no assessment officer signature needed for linking or query uploads.
Paperless processing under SWIFT mandates authorised persons to upload digitally signed original supporting documents on ICEGATE with an Image Reference Number; signatures of officers of the Central Original Document Verification Cell on hard copies suffice to link verified originals without separate assessment officer signatures, and additional documents uploaded in response to queries need no officer signature though importers must furnish appropriate replies; the Public Notice decisions constitute a standing order and feedback is to be sent to designated EDI/Appraising Main officials.

IGST refund validation: processing permitted upon CA certification or reconciliation payment and record transmission by GSTN.
A targeted interim procedure allows conditional sanction of IGST refunds where GSTN has not transmitted records to Customs EDI due to GSTR 1/GSTR 3B mismatches. For exporters with no short payment, Customs will list exporters, GSTN will transmit records and exporters must submit a Chartered Accountant certificate to Customs and the jurisdictional GST office certifying no discrepancy. For short payment cases, exporters must make payment to liquidate the shortfall, submit proof (and where required a CA certificate), give an undertaking to return incorrect refunds, and compliance will trigger GSTN transmission. All processed refunds are subject to post refund audit and jurisdictional verification.

IT grievance redressal for GST portal glitches enables filing relief and potential waiver of penalties for affected taxpayers.
An IT Grievance Redressal Mechanism addresses GST Common Portal malfunctions that prevent classes of taxpayers from filing statutory forms or returns. Designated nodal officers receive evidence-backed applications which GSTN verifies electronically; GSTN forwards identified systemic issues with proposed solutions to the IT Grievance Redressal Committee (GIC). The Committee may recommend allowing filing or amendment of submissions and recommend waiver of fines or penalties where glitches caused non-compliance; remedial actions and notifications are subject to placement before the GST Council.

System-driven disclosures expand automated reporting to non-promoter and director/employee holdings, enabling daily exchange dissemination and reconciliation processes.
System-driven disclosures are extended to cover non-promoter disclosures under Regulation 29(1) and 29(2) of the Substantial Acquisition regime and Regulation 7(2) disclosures for directors and specified employees under the Insider Trading regime; CEOs and up to two levels below CEO are deemed employees for this purpose, scheduled commercial banks and public financial institutions acting as pledgees are excluded from the pledge disclosure requirement, and depositories and exchanges must standardise, tag, aggregate and share ISIN-level holdings data so that designated depositories process and forward disclosures daily to stock exchanges for website dissemination.

GST examination authority notification designates NACIN to conduct the examination under the state rules.
Authority to conduct the examination under rule 83(3) of the Uttar Pradesh Goods and Services Tax Rules, 2017 is notified by the Commissioner under section 48 of the Uttar Pradesh Goods and Services Tax Act, 2017 read with the said rule. The National Academy of Customs, Indirect Taxes and Narcotics is designated as the authorised body to conduct the examination.

SGST input tax credit refund clarified for exporters despite duty drawback under the goods and services tax framework.
Clarification was issued on the discrepancy between the Hindi and English versions of the third proviso to Section 54(3) of the Uttar Pradesh Goods and Services Tax Act, 2017. The inconsistency concerned refund of SGST input tax credit in cases where exporters had received duty drawback. Relying on CBIC Circular No. 37/11/2018-GST dated 15.03.2018, the clarification states that duty drawback relates to central tax and does not bar refund of eligible SGST input tax credit. It directs that admissible SGST credit refund should not be withheld merely because duty drawback has been received.

IGST refund facilitation authorised via officer interface after verification of GST returns and necessary undertakings for GSTIN mismatches.
Customs officers may sanction IGST refunds via an officer interface after verifying IGST payment in GST returns for invoices displayed; the facility is limited to shipping bills without other mismatches. For shipping bills with GSTIN discrepancies or PAN-only declarations, refunds can be granted if returns are filed under another GSTIN with the same PAN and an undertaking is obtained from that filing unit disavowing separate refund claims.

Validation of bank accounts in PFMS is required for shipping bills with drawback claims; re-file details with Statistics Department.
Validation of bank accounts in PFMS is required before shipping bills with duty drawback claims are moved to payment scrolls; accounts not verified by PFMS cause shipping bills to remain pending and show an "Account No is Not validated by PFMS" message. Affected parties must approach the Custom House Statistics Department to re-file bank account details and wait 2-3 days to confirm PFMS status; unresolved issues may be brought to the Commissioner of Customs.