Export of services under GST: outsourced foreign supplier portion treated as export; Indian supplier liable for IGST on reverse charge.
An Indian supplier outsourcing part of an export contract to a non resident creates two supplies: an export by the Indian supplier for the full contract value and an import of services for the outsourced portion. The Indian supplier must pay integrated tax under reverse charge on the imported portion and may claim input tax credit. Even if part consideration is paid abroad directly to the non resident supplier, the full contract value can be treated as export provided reverse charge tax is paid and foreign retention of consideration is permitted by the RBI.

Composition scheme eligibility: denial may be effective from contravention date and triggers tax determination and credit rules.
Rule 6 prescribes that a composition election remains valid while conditions are met; withdrawal requires FORM GST CMP-04 with an effective date not earlier than the financial year's start. Denial follows a show cause process (FORM GST CMP-05/06) and an order in FORM GST CMP-07 within thirty days, with the effective date of denial set by authorities but not earlier than the contravention date. On denial, tax determination proceedings must be initiated for the period from contravention to the order, the taxpayer is liable as a normal taxable person from the order date, and input credit entitlement is governed by the Act for the day before the order.

Taxability of government disposals: government departments must register and pay GST on supplies to unregistered recipients.
Intra State and inter State disposals by government entities of used, seized or scrap goods are taxable; supplies to unregistered recipients require government departments to register and pay GST. Penalty under assessment provisions is not automatically leviable for late GSTR 3B filing where tax plus interest has been paid; a general penalty may be imposed. Debit/credit notes for pre appointed day supplies are taxed at GST rates. Entities with majority government control must deduct tax at source. TCS collected under Income Tax is includible in GST valuation. Ownership of goods for enforcement depends on accompanying documents or proper officer determination.

Electronic authorisations: Advance and EPCG authorisations will be transmitted to customs electronically; printed security-paper copies discontinued.
DGFT will discontinue printed Advance and EPCG authorisations for registrations at EDI ports; such authorisations will be transmitted electronically to the Customs ICES server and visible to officers handling registration, assessment, examination, debits and shipping processes. Holders need not present physical copies but must provide IEC and authorisation numbers to designated port officers; bond/bank guarantee determination and registration procedures remain unchanged and special conditions will be reflected in ICES. Amendments and invalidations will likewise be updated electronically, and the prior Customs ARO/invalidation procedure is withdrawn.

Public grievance mechanism nominated for Chennai II customs, designating an officer as grievance officer with contact for redressal.
Nomination of a Public Grievance Officer for Chennai II Commissionerate under IS 15700:2005. The Assistant Commissioner of Customs (Admin.) is designated as the officer responsible for redressal, with specified office address, telephone and email. The Commissioner of Customs, Chennai II is designated as Head of the Public Grievance Mechanism to oversee grievance handling and accountability within the Commissionerate.

Electronic transmission of Advance/EPCG authorisations allows customs processing without security-paper copies, limiting use to EDI ports.
Physical security-paper printing of Advance and EPCG authorisations is discontinued for registrations at EDI ports; DGFT will electronically transmit authorisation details and any special conditions to the Customs ICES server for visibility by officers handling registration, assessment, examination and debits. Registration processes and determination of bond/bank guarantees remain unchanged except that holders must present IEC and authorisation numbers for ICES verification. Amendments and invalidations will be updated electronically and prior Customs ARO/invalidation procedure is withdrawn. Electronically issued authorisations for EDI ports cannot be used at non-EDI ports and will not have TRA facility; physical copies continue for non-EDI ports.

Discontinuation of security-paper issuance for Advance and EPCG authorisations enables digital issuance for EDI-registered ports.
Discontinuation of printing on security paper for Advance Authorisations and EPCG Authorisations is announced for authorisations whose port of registration is an EDI port; DGFT has replaced issuance on security paper with electronic issuance for such authorisations, operative for authorisations issued from 01.03.2019 where the port of registration is an EDI port.

Eligible SGST replacement for VAT incentives requires certification and verification to determine interest free loan entitlement.
Certification protocol replaces VAT based interest free loans and VAT/CST reimbursements with the SGST component for periods after GST implementation. Eligible Gross SGST is drawn from outward supplies in Form GSTR 3B but excludes turnover whose SGST becomes ITC for buyers who make interstate supplies or exports, inter unit duplicate transactions, and unprocessed traded goods. Net SGST equals SGST paid in cash plus net SGST settlement (IGST credit used for SGST minus SGST credit used for IGST) as reflected in GSTR 3B. Local officers must verify returns, obtain buyer declarations, quantify eligible amounts and recommend certification to the Commissioner; over claims will be adjusted.

Amendment to MEIS updates HS codes to align the export incentive schedule with revised ITC HS nomenclature.
Amendment to the Merchandise Exports from India Scheme updates specific ITC HS codes in Appendix 3B, Table 2 for silicon electrical steel products (hot-rolled and cold-rolled) to more specific HS subheadings, effective from the previously notified implementation date, as corrective harmonisation with the revised ITC HS 2017 nomenclature.

Coastal carriage through foreign territory permitted under harmonised procedures with marking, sealing, manifest and GST documentation requirements.
CBIC permits movement of coastal goods between Indian ports via Sri Lanka and Bangladesh under harmonised Transportation of Goods (Through Foreign Territory) Regulations, 1965 procedures: consignors must supply GSTIN (or VAT/PAN) and invoice details in Appendix A/B and furnish invoice copies; cargo must be marked "For Coastal Carriage through foreign territory" and containers sealed with tamperproof seals; masters must receive passed Bills and proper officer permission before loading; manifests must record e Way Bill, container and seal numbers; destination customs will verify discharge, seals and quantities and may open tampered containers or initiate adjudication. Imported EXIM containers may be used for domestic cargo during the permitted temporary period pending re-export, bonds must not restrict such use; domesticated ISO containers may be used for EXIM cargo with procedural parity and container identification intimated to Customs, and container entry in shipping documentation will be treated as export permission to facilitate duty exemption on re-import.

Electronic authorisations for Advance and EPCG schemes replace paper copies, with ICES verification and restricted use at non EDI ports.
Advance and EPCG authorisations for EDI ports will no longer be printed on security paper; DGFT will transmit authorisations and any amendments electronically to the Customs ICES server. Physical presentation is unnecessary: registration, bond/bank guarantee determination and special conditions are available on ICES, all debits will be recorded in ICES, and no physical debits are required. Electronically issued authorisations cannot be used for imports at non EDI ports (no TRA); physical security paper authorisations will continue for non EDI ports. ARO/invalidation procedure by Customs under the earlier Board Instruction is withdrawn.

Unclaimed cargo disposal: notice, inventory, regulatory clearances and staged public auction with reserve valuation.
Procedure requires custodians to list cargo unclaimed beyond thirty days, notify importers to clear goods within ten days, prepare detailed inventories, and seek Customs NOCs. Customs will segregate consignments to be retained, identify shipments eligible for auction or requiring external regulatory clearances and sample test consignments where necessary. Valuation by government approved valuers will set reserve prices; auctions are to be conducted via e auction with specified bidding and multi round sale rules. Successful bids require filing a consolidated bill of entry and Customs assessment before release; sale proceeds are distributed under Customs law.

SEZ approvals: conditional extensions and authorisations require compliance with developer eligibility, tax disclosures and regulatory clearances.
The Board granted time-bound extensions of formal approvals and Letters of Permission, approved corporate restructurings and name/shareholding changes subject to seamless continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with revenue and company rules, provision of full financial details to tax authorities and PAN/jurisdictional assessing officer information, and in several cases required prior statutory or environmental clearances; miscellaneous proposals included conditional infrastructure permissions, rejections for non-compliant activities or inadequate land, and remand or deferment of appeals for further adjudication.

Pre-shipment Inspection Exemption: Mundra added; metallic scrap from safe countries cleared without PSIC at designated ports with security checks.
Mundra is added to the ports where metallic waste and scrap from the USA, the UK, Canada, New Zealand, Australia and the EU are exempt from PSIC if cleared through designated ports; such consignments must carry supplier/scrap yard certificates denying radioactive materials/explosives and will be subject to radiation and explosive checks via portal monitors and container scanners. Trans-shipments are not eligible for the exemption; imports through other ports remain subject to PSIC.

Tax payment for warehoused goods clarified; field officers to follow CBIC guidance ensuring uniform GST treatment.
The State directs uniform application of the Central Board's clarification on tax payment for supplies of goods deposited in a customs bonded warehouse for July 2017-March 2018, referencing Circular No. 91/10/2019-GST as the authoritative guidance and instructing all state tax field formations to follow it under state administrative powers.

Invoice compliance for inter state supplies: state tax administration directs adherence to central GST clarification to ensure uniform implementation.
The State directs field tax officers to implement the central GST policy wing's clarifications on rule 46(n) regarding invoice contents and format for inter state supplies, requiring subordinate formations to align invoice issuance practices with that guidance to ensure uniform implementation across the State.

Inter State supply reporting: inter state supplies to unregistered persons must be disclosed in the specified GST return fields.
The Tripura State Tax administration directs field officers to follow the central GST clarification requiring that details of inter State supplies made to unregistered persons be reported in the specified sections of GSTR periodic returns, to ensure uniform implementation and compliance across the State.

Real estate GST: 5% non affordable and 1% affordable rates without ITC effective 1 April 2019.
The Council approved an effective GST regime for under construction residential properties: 5% without ITC for non affordable and 1% without ITC for affordable housing, effective 1 April 2019; adopted area and value based eligibility for Affordable Housing (carpet area ceilings of 60 sqm in specified metros and 90 sqm in non metros with a Rs. 45 lakh value cap), allowed up to 15% commercial area treated separately, mandated 80% procurement from registered suppliers with RCM on shortfalls, set pro rata ITC transition rules, and tasked the Fitment and Law Committees to draft detailed notifications and transitional provisions.

Standard Unit Quantity Code requirement: Bills of Entry must include SQC entries and tariff-validated unit measures before filing.
Mandatory declaration of the Standard UQC is required in the Single Window Table for Bills of Entry: Info_Type CHR, Info_QFR SQC, quantity in Info_MSR measured in the Standard UQC per the Customs Tariff, and Info_UQC populated with the SQC validated against the Tariff Code directory; SQC must be declared even if identical to the commercial UQC.

Eligibility of SEZ/EOU exports on behalf of DTA units: MEIS benefits allowed to either exporter subject to documentary conditions.
Exports directly from SEZ/EOU to foreign consumers that are documented and filed at the SEZ/EOU customs office naming the DTA on whose behalf the export is made are eligible for MEIS benefits, provided only one of the units-SEZ/EOU or DTA-claims the benefit. Eligibility for each shipping bill requires that the commercial invoice name the DTA exporter and the SEZ/EOU as manufacturer with MEIS intent declared; the GST invoice/ARE-1 be filed by the DTA naming the SEZ/EOU as manufacturer and signed; the shipping bill show exporter details, factory-sealed SEZ/EOU address, scheme coding as EOU/EPZ/SEZ/EHTP/STP, third-party details as DTA, and the e-BRC be in the name of the DTA.