EPCG prohibition on importing capital goods for power distribution confirmed, covering generation, transmission and distribution supply.
Clarification confirms EPCG authorisations do not permit import of capital goods for activities relating to the supply of electrical energy; transmission and distribution are treated as the same supply process, and Sr. No. 12 in Appendix 5F of FTP 2015-20 excludes capital goods for generation, transmission and distribution from EPCG eligibility.

Interpretation of 'receives' under section 56 - prior circular withdrawn pending issuance of fresh comprehensive guidance by tax authorities.
Circular No. 10/2018 relating to interpretation of the term receives in section 56 is withdrawn and shall be treated as never issued because the issue is sub judice and stakeholders have sought clarifications on related provisions; a fresh comprehensive circular on interpretation of receives and related section 56 provisions will be issued in due course after further examination.

Redemption procedure update: applicants must declare EDI and Non-EDI shipping bill counts when applying under Advance/EPCG authorizations.
Applicants seeking redemption under Advance and EPCG authorizations must declare the number of EDI Shipping Bills and the number of Non-EDI Shipping Bills on amended ANF-4F and ANF-5B; the Public Notice inserts a new declaration item in each form so that the forms explicitly capture the composition of shipping bills submitted in support of redemption requests.

GST treatment of Business Facilitator and Business Correspondent services clarified; uniform compliance directed across state tax formations.
Clarification addresses the GST treatment of services provided by Business Facilitators and Business Correspondents to banking companies, explaining application of the Department of Revenue's Circular to determine taxability, place of supply, consideration and the nature of intermediary services. The State tax authority directs all field formations to follow that Circular to ensure uniform implementation, assessment, classification and compliance in respect of GST on BF/BC services to banks under its delegated powers.

GST rate on educational institution food services clarified; field officers instructed to follow the revenue circular for uniform implementation.
Adopts and directs adherence to Circular No. 85/04/2019-GST clarifying the GST rate on supply of food and beverage services by educational institutions; field officers are instructed to follow the annexed clarification to ensure uniform classification and taxation across the State.

Classification of picture-printing services: follow departmental clarification to ensure uniform GST treatment across field formations.
Classification of the service of printing pictures under tariff code 998386 is clarified by departmental circular and state tax officers are instructed to follow the Department of Revenue, Tax Research Unit clarification to ensure uniform GST treatment across field formations, issued under the State Goods and Services Tax Act delegated powers and annexed to this instruction.

Applicability of GST on development finance institutions directed to follow central clarification for uniform tax implementation.
The Chief Commissioner directs all state tax officers, under section 168 of the Tripura State GST Act, 2017, to follow the Department of Revenue's Circular No. 83/02/2019-GST (dated 1 January 2019) clarifying the applicability of GST on ADB and IFC, a copy of which is annexed, to ensure uniform implementation across field formations.

GST applicability on IIM programmes clarified; state tax officers told to follow central circular for uniform implementation.
The Tripura State tax administration directs all state tax officers to apply the Department of Revenue, Tax Research Unit's clarification (Circular No. 82/01/2019-GST) when determining GST treatment of programmes conducted by Indian Institutes of Management, to ensure uniform implementation across field formations.

IGST validation rectification extended, permitting officer interface corrections and refund processing with matching invoice requirements.
Extension permits Customs officers to correct specified IGST validation errors and to process refund claims via the officer interface in ICES for shipping bills filed up to 15.11.2018; exporters must ensure invoice details in GSTR 1 match shipping bill entries, and operational issues should be reported to local EDI/customs formation or [email protected].

IGST revised refund processing now lets officers enter the total revised IGST per invoice for eligible shipping bills.
An option in the DBK_AC role permits processing revised IGST refunds for Shipping Bills previously scrolled with amounts lower than eligible IGST under Board Circular No.40/2018; it excludes cases of short shipment or composite-rate drawback. Officers see IGST per invoice from the Shipping Bill and GSTR 1, must enter the total revised IGST per invoice after verifying the exporter's RRR, and the system will calculate and generate scrolls for the differential amount, with separate temporary and final revised scroll categories.

Online goods registration via ICEGATE enables importers and CHAs to register eligible consignments after duty payment.
Importers and CHAs may apply for goods registration online via the ICEGATE portal for all eligible BES after payment of applicable duties and arrival of goods at the Customs Station; ICEGATE will display specific errors for ineligible or not-ready BES. A new STA-role report lists BES successfully registered online for further Customs action, and implementation difficulties may be reported to local EDI/Customs formation and the ICEGATE support email.

Digital submission of export documents enabled nationwide; exporters must retain originals for five years and produce on demand.
Implementation of eSANCHIT extends uploading of digitally signed export documents to all ICES locations nationwide; authorized persons must submit digitally signed electronic integrated Shipping Bills and may omit routine hard copies, but must retain original supporting documents for five years from acceptance and produce them on demand to Customs or other government agencies in connection with proceedings under the Customs Act or other law.

Re-importation exemption compliance: pre-filing surrender of export benefits and intimation required to secure customs relief.
Importers claiming duty exemption on re-imported goods must, before filing an advance or prior bill of entry, surrender the export incentives and submit intimation to the AC/DC of Customs and the licensing authority, produce dated acknowledgement, and upload proof in e-sanchit; if unable to comply they may file without claiming exemption. Where exemptions are claimed, first-check need not be used and identity may be established under second check, but mis-declaration or variation can lead to denial of exemption and penal action.

PGA Exception filing: correct coded data entries required to avoid inappropriate referral and expedite agency clearances.
Importers and customs brokers must enter PGA Exception details in declarations per the SWIFT PGA Filing Quick Referencer: for items listed in Annexure IV, populate SW_INFO_TYPE with Info_type = PEC, Info_qfr = PGA_CAT and info_code = PGA_SLNO. Consult the CTH PGA mapping on ICEGATE to identify all relevant agencies and supply required coded, text or measurement values in the specified fields; missing data must be resubmitted by amendment to avoid inappropriate PGA referrals and expedite clearance.

BIS Standard Mark display: stickers allowed for customs clearance and may be affixed by an Indian representative.
Prohibition on using stickers to display the BIS Standard Mark is deleted; stickers affixed to goods covered by the RCR regime shall not prevent customs clearance. If imported goods have a BIS unique registration number but lack the Standard Mark, the mark may be affixed in India by a manufacturer's representative (liaison or branch office) for customs clearance, in accordance with the Compulsory Registration Amendment Order; stakeholders may approach the Assistant Commissioner for implementation difficulties.

Banking authorization for duty drawback payments designates a specific SBI branch for manual disbursements at SRICITY SEZ.
Authorization designates State Bank of India, Sricity (Mallavaripalem) as the authorised paying bank for duty drawback at SRICITY SEZ Port (INTAS6) under a manual/physical payment system, with the Tirupati Main Branch as focal point, payments processed under the Commissionerate of Customs (Preventive), Vijayawada, the Pay and Accounts Officer, CGST & Customs, Tirupati as jurisdictional expenditure account holder, and a specified officer at Sricity SEZ authorised to issue cheques; the arrangement is a fresh banking arrangement effective from the date of the Public Notice.

Transition of CENVAT credit: service tax credit remains eligible for transition under amended GST provision.
The Government directs that CENVAT credit of service tax remains allowable as transitional credit because "eligible duties" must be read harmoniously with existing explanations, and it includes the duties listed as eligible in the explanations. The term does not import conditions about goods in stock or inputs and input services in transit, and clauses that would have linked those explanations to transition will not be notified. Transition of cesses is excluded from allowable transitional credit.

Transition of CENVAT credit: service-tax credit remains eligible for carryforward under amended section 140(1).
Section 140(1) of the CGST Act, as amended, continues to allow transition of CENVAT credit of service tax paid under section 66B of the Finance Act, 1994; "eligible duties" is intended to include the duties listed in Explanation 1 (sl. (i)-(vii)) and "eligible duties and taxes" in Explanation 2 (sl. (i)-(viii)), without importing the stock-in-hand or in-transit conditions into section 140(1). Clauses linking Explanations 1 and 2 to section 140(1) will not be notified, and cesses remain non-transitionable under Explanation 3.

EGM compliance: timely, accurate EGM filing and tallying required to enable IGST export refunds and rectify integration errors.
IGST export refunds are impeded by non filing/late filing of online local and gateway EGMs, mismatches between local and gateway EGMs for consolidated LCL cargo, and non-entry of stuffing reports by Preventive officers. Custodians, carriers, shipping lines and agents must file local EGMs before movement, maintain tally sheets showing previous and new container details, provide particulars to customs, and cooperate so gateway officers can amend EGMs in ICES and revalidate them. Jurisdictional officers must monitor compliance, permit a limited facilitation window for retrospective filing, and thereafter invoke penalties for persistent non compliance.

IGST refund on export: exporters must rectify EGM, GSTIN and invoice errors to claim refund.
IGST refund on export under Rule 96 depends on correct migration of Shipping Bills to the final IGST Scroll; EGM/Stuffing errors (SB002/SB006), GSTIN mismatches (SB003), invalid invoice numbers (SB005) and Shipping Bill detail errors (SB001) block refund processing. Exporters must ensure correct EGM filing by Shipping Lines, submit self certified GSTR 1/Table 6A, GSTR 3B and a concordance table, use the Revised Refund Request for differential claims, and provide reconciliation details to the IGST Refund Cell (Port).