Exemption for educational institution food services: institutional supplies to students exempt; contracted supplies subject to prescribed GST rate.
Supply of food and beverages by an educational institution itself to its students, faculty and staff is exempt from GST under the exemption notification for educational institutions; however, similar supplies provided to those beneficiaries by a third party under contract with the institution are taxable under the rate notification. The rate and exemption entries are to be read together so that a supply specifically covered by the exemption is not chargeable to GST despite a prescribed rate entry.

Classification of printing of pictures as photographic processing clarifies a higher GST rate applies versus printing services.
The service of printing of pictures is classified under Photographic and videographic processing services, which expressly includes colour printing of images from film or digital media and related tasks, and is excluded from the category of printing and reproduction services of recorded media. This classification determines the applicable GST rate under the annexed scheme and incorrect classification under printing and reproduction may result in short payment of GST.

Tax immunity for multilateral development banks exempts their directly supplied services from GST, excluding agents or contractors.
Services supplied by ADB and IFC are exempt from GST under the immunities in the ADB Act, 1966 and the IFC Act, 1958, which protect the institutions, their assets and authorised operations from taxation and from obligations to collect or pay tax. Domestic tax enactments cannot override these immunities. The exemption applies only to services provided directly by ADB and IFC and does not extend to entities appointed by or acting on their behalf.

Tax immunity for international financial institutions: services by such institutions are exempt from GST, affiliates not covered.
Services supplied by international financial institutions are exempt from GST under statutory tax immunity and immunity from tax collection obligations; this immunity precludes domestic tax provisions inconsistent with the Acts. The exemption applies only to services provided directly by the institutions and does not extend to entities appointed by or acting on their behalf.

GST exemption for educational programmes clarified: long duration IIM degree/diploma courses exempt while short executive courses remain taxable.
IIMs attained educational institution status from 31 January 2018, so services to students in long duration programmes (one year or more) conferring legally recognised degrees or diplomas are exempt from GST; short duration executive programmes awarding only participation certificates are not exempt and attract standard GST. For 1 July 2017-30 January 2018 only three specified long programmes were exempt; for 31 January-31 December 2018 both the general and specific exemptions co existed, allowing choice of the more beneficial exemption. The clarification also applies to corresponding IGST, UTGST and SGST notifications.

GST liability on bank service charges applies where banks use business facilitators or correspondents, covering customer service fees.
Where a banking company engages Business Facilitators or Business Correspondents under RBI guidelines, the banking company is the service provider and liable to pay GST on the entire value of service charges or fees charged to customers, whether or not those charges are collected via BF/BC. Exemption for services by BF/BC requires that such services fall under Heading 9971 and relate to accounts in branches classified as rural in accordance with RBI guidelines, with the bank's rural classification to be accepted.

GST liability on banking services: banks are service providers and must account for tax on service charges.
In BF/BC arrangements under RBI guidelines, the banking company is the service provider and must pay GST on the entire service charge or fee charged to customers, as BF/BCs are prohibited from directly charging customers and transactions must be reflected in bank books. Exemption for services related to accounts in a rural area branch requires the services to fall under Heading 9971 and relate to a branch classified as rural per RBI guidelines; the bank's RBI-based classification should be accepted for exemption eligibility.

GST treatment for food services: institution provided meals exempt; third party contracted canteen supplies taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under Notification No. 12/2017 (entry at Sr. No. 66) when supplied by the institution itself; however, such supplies made by any person other than the educational institution pursuant to a contractual arrangement with the institution are taxable under the rate notification.

GST exemption on educational institution catering: institution-provided meals are exempt, third-party catering is taxable.
Where an educational institution itself supplies food and beverages to its students, faculty and staff, such services are exempt under the exemption notification despite parallel rate entries; however, food and beverage supplies to the institution's beneficiaries by any person other than the institution under a contractual arrangement are taxable under the rate notification.

Classification of printing of pictures clarified as photographic processing services, subject to the GST rate for that category.
The service of printing of pictures is classified under 998386 Photographic and Videographic Processing Services because the Explanatory Notes include colour printing of images from film or digital media and related photographic processing activities; 998912 Printing and Reproduction Services of Recorded Media excludes such colour printing and therefore does not apply, so the GST rate applicable to 998386 under the State Tax (Rate) notification governs the tax treatment.

Due date extension for e-commerce statement filing granted to accommodate registration portal difficulties under removal of difficulty.
The Governor, invoking the power to remove difficulties, ordered that operators who collected amounts but could not obtain registration because of technical problems on the common portal shall be permitted to furnish the electronically prescribed statement in FORM GSTR-8 for October, November and December 2018 by the revised due date of 31st January, 2019, thereby adjusting the statutory ten day post month filing requirement for those months.

Classification of printing of pictures confirmed as photographic processing services, attracting the applicable GST rate under that classification.
Printing of pictures, including colour printing from film or digital media, enlargements and reprints, is classified under Photographic and videographic processing services (998386) and not under Printing and reproduction services of recorded media (998912); therefore it attracts the GST rate applicable to photographic and videographic processing services, and misclassification under the printing category is incorrect.

Immunity from tax: Services supplied by specified international financial institutions are GST-exempt, limited to the institutions themselves.
The enabling statutes grant broad tax immunity to certain international financial institutions, exempting their services from GST and absolving them of obligations to pay, withhold or collect taxes; this GST exemption applies only to services provided directly by those institutions and does not extend to entities appointed by or acting on their behalf.

Input tax credit entitlement extended beyond the usual deadline, with matching and rectification windows also extended for affected invoices.
The order permits registered persons to claim input tax credit for supplies made in 2017-18 after the usual September return deadline and until the return due date for March 2019, provided the supplier uploaded the relevant details by the March 2019 details deadline; it also permits rectification of errors or omissions in furnished details after the September deadline until the March 2019 details filing deadline, including the January-March quarter.

International financial institution tax immunity: services by ADB and IFC exempt from GST, excludes agents or contractors.
Services supplied directly by the Asian Development Bank (ADB) and the International Finance Corporation (IFC) are exempt from GST by virtue of statutory immunities that make the institutions and their authorised operations immune from taxation and from obligations to collect or withhold tax. The exemption applies only to services provided by ADB and IFC and does not extend to entities appointed by or acting on their behalf.

GST exemption for educational institutions: long-duration IIM programmes qualify for exemption while short executive courses remain taxable.
Applicability of GST on IIM programmes depends on educational-institution status under the IIM Act; long-duration programmes leading to law-recognised qualifications recommended by the Board of Governors are exempt from GST, whereas short-duration executive programmes that award only participation certificates are taxable. The circular explains transitional positions, allows selection of the more beneficial exemption where two applied, and supplies representative lists of exempt and taxable programmes.

GST exemption for educational services: long duration degree programmes at designated institutes qualify, short executive courses remain taxable.
Services by IIMs to students enrolled in long duration programmes (one year or more) that confer degrees or diplomas recognized by law are exempt from GST under the educational institution exemption; short duration executive or need based programmes awarding only participation certificates are taxable. Transitional treatment: only three specified programmes were exempt for the 1 July 2017-30 January 2018 period; both the specific and general exemptions were available during 31 January 2018-31 December 2018, with the more beneficial notification claimable. Corresponding IGST/UTGST/SGST entries are similarly clarified.

TDS on salaries: employers must deduct tax at prescribed rates, require PAN, remit deposits and file quarterly statements.
Employers and persons responsible for paying salaries must deduct income-tax on estimated salary income for the financial year at rates notified by the Finance Act, 2018, applying age-based slabs, surcharge and a health and education cess; employers may opt to pay tax on perquisites, must obtain prescribed evidence for exemptions and deductions (including PAN, Form 12BA/12BB), file quarterly TDS statements electronically, issue Form 16 via TRACES, timely deposit TDS or face interest, penalties and prosecution for non-compliance.

Annual return filing extension under Section 172 allows postponed submission of FY 2017 18 annual returns.
Because the electronic system for furnishing annual returns for 1 July 2017 to 31 March 2018 was not operational and difficulties arose, the Governor of Haryana, under the removal of difficulty provision, ordered an extension of the due date for filing annual returns (GSTR-9, GSTR-9A and GSTR-9C) for that period to a later prescribed date to permit electronic submission.

Restriction on import of peas extended by import policy amendment; imports now recorded as 'Restricted' under Chapter Seven import controls.
The Central Government amended the Import Policy for Chapter 7 to place peas (Pisum sativum) under a Restricted import entry for the relevant Exim Code, with the Directorate General of Foreign Trade issuing a trade notice to communicate the notification and its commencement. Imports of peas must comply with the revised restricted import policy entry as recorded in Schedule 1 (Import Policy).