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09/2019/GST - 31-01-2019 GST - States
Clarification on issue of classification of service of printing of pictures covered under 998386.
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Classification of printing of pictures as photographic processing services, resulting in application of the higher GST rate under relevant notification.
The service of printing of pictures is classified under 998386 Photographic and video-graphic processing services, since the explanatory notes include colour printing of images from film or digital media and related processing within 998386 while the notes for 998912 explicitly exclude such printing; the applicable GST rate follows from the classification under the revenue notification.
08/2019/GST - 31-01-2019 GST - States
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
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Immunity from taxation: services by ADB and IFC are exempt from GST under their constitutive Acts.
Immunity from taxation in the ADB Act and the IFC Act exempts ADB and IFC - including their assets, properties, income and operations - from taxation and from any obligation to collect, withhold or pay taxes, which precludes applying GST to services provided directly by ADB and IFC. The exemption is limited to services supplied by ADB and IFC themselves and does not extend to entities appointed by or working on their behalf.
07/2019/GST - 31-01-2019 GST - States
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
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GST exemption for educational services: long duration degree programmes at institutes of national importance qualify, short term executive courses do not.
IIMs are treated as educational institutions under the GST notifications by virtue of the IIM Act; services to students in long duration programmes (one year or more) that confer legally recognised qualifications and are awarded on the Board of Governors' recommendation are exempt from GST, while short duration executive programmes (less than one year) that issue participation certificates and do not confer such qualifications are not exempt.
03/2019 - 31-01-2019 Customs
Procedure to be followed in cases of manufacturing or other operations undertaken in bonded warehouses under section 65 of the Customs Act
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Labelling operations in bonded warehouses permitted without prior permission, enabling statutory compliance for packaging and RSP.
Labelling, affixing retail sale price and related operations required to meet statutory compliance under legal metrology, FSSAI, DGFT and State Excise may be undertaken in any Customs bonded warehouse without requiring prior permission under the Customs Act; Circular 38/2018-Customs is modified to this extent and the Board may be approached for clarifications.
Trade Notice No. 43/2018-19 - 30-01-2019 DGFT
Applications in ANF- 2D submitted for seeking policy /procedure relaxation in terms of Para 2.58 of the FTP.
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ANF-2D mandatory justification: applicants must state the relaxation sought and cite the relevant FTP provision or face rejection.
Applicants seeking relaxation under the FTP/HBP must complete column 15 of ANF 2D online, clearly stating the specific relaxation sought and citing the relevant FTP/HBP paragraph; applications submitted without this information will be treated as incomplete and rejected to ensure timely placement before the Policy Relaxation Committee and to avoid delays in processing.
PUBLIC NOTICE NO. 10/2019 - 30-01-2019 Customs
mplementation of Export Transhipment (ETP) Module for movement of export cargo from Kolkata Port to Gateway port in ICES
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Export transhipment module enables movement of export containers from Kolkata to gateway ports under bond and ETP permit.
An Export Transhipment (ETP) Module in ICES permits movement of export containers from Kolkata Port/CFS to Gateway Ports after filing an ETP application post-stuffing or LEO. The carrier/custodian must register a continuous TP Bond and BG; upon ETP approval by the original appraiser a printed ETP permit allows gate exit, debits the bond, and places the Shipping Bill into Drawback processing. At Gateway Port officers verify seals and particulars, enter Allowed for Shipment, and after EGM filing the debited bond is re-credited.
PUBLIC NOTICE NO. 03/2019-Cus - 30-01-2019 Customs
IGST Export Refunds-resolution of errors
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EGM data integration: correct local and gateway EGM mismatches and stuffing reports to enable automated IGST export refunds.
IGST refund processing is impeded by non filing, late filing and mismatches between local and gateway EGMs and by lack of stuffing reports; custodians, shipping lines, agents, Preventive officers and customs officers at ICDs/CFSs and gateway ports must file local EGMs online, maintain tally sheets linking previous and new containers for LCL consolidation, enter stuffing reports for all shipping bills, and use ICES amendment options to correct container details so EGMs integrate and automated IGST refund sanctioning can proceed.
PUBLIC NOTICE N0. 2/2019 - 30-01-2019 Customs
Budget 2019-20 - Filing of Bills of Entry and Shipping Bills in ICES
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Suspension of Bill of Entry filing for budget system updates; shipping bills continue and traders must verify duty liability.
ICES directories will be updated for budget changes, requiring a temporary suspension of filing Bills of Entry and Section 48 approvals from the stated cut-off time while other ICES functions remain available. Shipping Bills processing will continue. Sites will monitor SBS entries made during the update and collect revised export duty/cess manually if budget changes are announced. Processing of Bills filed before the cut-off will continue; traders should verify prior Bills for changed duty liability before seeking out-of-charge. Service Center digitalisation work will pause at the cut-off and resume after system updation; printing is unaffected.
File No. 12-4/78-EXN-Tax-(278/22)-2406 - 30-01-2019 GST - States
Specifying Manual Procedure for filing Appeals under Section 107(1) of the Himachal Pradesh Goods and Services Tax Act, 2017.
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Manual appeal filing procedure requires Form APL-01 with provisional and final acknowledgements for appeals filed manually.
Appeals must be filed manually in Form APL-01, attested and signed by the appellant, with the reader to the Appellate Authority entering each APL-01 in a register, assigning a specific number and issuing a provisional acknowledgement that cites that number. Within seven days the reader shall issue a final acknowledgment in Form APL-02 recording the appeal number, the provisional acknowledgement number and prescribed particulars. The reader must maintain a register of appeals, and all procedures under Section 107 and Rules 108, 109 and 109A must be complied with. The manual procedure is effective from 01.01.2019.
CCST Ref. No. GST/17/2018 - 30-01-2019 GST - States
Goods and Services Tax, 2017 - Claims of GST Refunds –Disbursement of sanctioned amounts- Request of the CCST for issuing certain instructions to the Treasury .
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GST refund disbursement: Treasury urged to expedite sanctioned refunds; Finance Department confirms payments on green channel.
Claims for SGST refunds faced reported abnormal delays at the Treasury in disbursing statutorily sanctioned amounts, prompting a request for instructions to expedite payments. The Finance Department replied that there are no current issues in claiming GST refunds and that payments are placed under a green channel to ensure prompt disbursement.
70/2015-2020 - 30-01-2019 DGFT
Amendments in Hand Book of Procedures of FTP 2015-2020, related to Facility of Clubbing of Authorisations
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Clubbing of authorisations: amended rules limit eligible authorisations and set temporal, input and regularisation conditions for consolidation.
Amendments to Para 4.38 define the facility of clubbing of Authorisations: requests in ANF 4C to issuing RA; no clubbing for certain earlier or tainted Authorisations or where EODC/redemption or adjudication is complete; clubbing limited to redemption/regularisation of Advance Authorisations with no further imports/exports; allowed across financial years and EO periods subject to SION/ad hoc norms and minimum value addition; only Authorisations issued within an eighteen month window from the earliest Authorisation may be clubbed and only imports within thirty months of the earliest Authorisation are considered, with excess regularised under Para 4.49; clubbed Authorisations are treated as one for CIF/FOB and value addition calculations.
40/2019-GST (CT/GST-15/2017/291) - 30-01-2019 GST - States
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
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GST liability on banking services via business facilitators: banks are the service provider and must account for GST accordingly.
Under RBI guidelines banks engage BFs/BCs but remain responsible for customer-facing services; consequently, the banking company is the service provider and must pay GST on the entire service charge or fee charged to customers. Exemption under Heading 9971 for services relating to accounts in a rural branch requires that BF/BC services be in the individual capacity, fall under Heading 9971, and relate to a branch classified as rural per RBI guidelines, with the bank's classification accepted for exemption purposes.
39/2019-GST (CT/GST-15/2017/290) - 30-01-2019 GST - States
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
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Educational institution exemption clarified: institutional supply of food and beverages is exempt, third party catering is 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-(Rate), Sl. No. 66, when provided by the institution itself; similar supplies made by a third party under contract are taxable under Notification No. 11/2017-(Rate), Sl. No. 7(i). The notifications are to be read together, exemption entries prevailing where the description clearly covers the supply. Amendments were made to remove references that caused doubt and heading 9963 was added to Sl. No. 66.
38/2019-GST (CT/GST-15/2017/289) - 30-01-2019 GST - States
Clarification on issue of classification of service of printing of pictures covered under 998386.
Show AI Summary
Classification of printing of pictures as photographic processing services, attracting GST at the applicable photographic-services rate.
The circular clarifies that printing of pictures is classified under 998386 Photographic and Videographic Processing Services, since explanatory notes include colour printing of images from film or digital media in 998386 and exclude it from 998912; therefore printing of pictures attracts the GST rate applicable to photographic processing services and implementation queries may be raised with the Commissioner.
37/2019-GST (CT/GST-15/2017/288) - 30-01-2019 GST - States
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
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Immunity from taxation: services supplied by ADB and IFC are exempt from GST, limited to the institutions themselves.
Services supplied by the Asian Development Bank and the International Finance Corporation are immune from taxation and hence exempt from GST under their respective Acts; this immunity includes exemption from any obligation to collect or pay taxes and prevents domestic tax provisions from applying to services provided by the institutions themselves. The exemption is limited to services provided directly by ADB and IFC and does not extend to entities appointed by or acting on their behalf. The clarification is stated to be applicabl from 1 January 2019.
36/2019-GST (CT/GST-15/2017/287) - 30-01-2019 GST - States
Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs)
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Educational institution status of IIMs exempts long-duration degree programmes from GST while short executive courses remain taxable.
IIMs, deemed educational institutions from 31 January 2018, are exempt from GST for services to students in all long duration programmes of one year or more that confer degrees/diplomas recommended by their Boards of Governors; short duration executive programmes under one year awarding participation certificates not recognised by law are taxable at the standard GST rate. Transitional rules apply for the period 1 July 2017-31 December 2018, with specific earlier exemptions limited to three named programmes.
35/2019-GST (CT/GST-15/2017/286) - 30-01-2019 GST - States
Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.
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GST rate on micro irrigation systems clarified to include sprinklers, drip irrigation and laterals under the tax schedule.
The circular clarifies that the tariff classification for sprinklers encompasses sprinkler irrigation systems and that drip irrigation systems including laterals are covered by the same entry; consequently a sprinkler system comprising nozzles, laterals and other components falls within the cited tariff entry and attracts the notified GST rate. The communication is clarificatory, reflects the GST Council's recommendation on micro irrigation classification, and directs implementation from the stated retrospective date while inviting reports of difficulties to the Commissioner.
34/2019-GST (CT/GST-15/2017/285) - 30-01-2019 GST - States
Clarification regarding GST rates & classification (goods).
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GST classification clarifications: specific goods' taxability and applicable rates affirmed, affecting feed, LPG, plastics, timber and machinery.
Clarification of GST classification and applicable rates: unbranded Chhatua/Sattu under HSN 1106 is exempt while branded packed variants attract the concessional rate; fish meal and meat-and-bone meal under heading 2301 attract the meal/flour rate whereas prepared aquatic/poultry/cattle feeds under 2309 are nil-rated; animal feed supplements are classified by form and specific use (feed supplement versus general-use chemical); bulk LPG supplies for domestic use by refiners or between OMCs qualify for the domestic concessional rate; polypropylene bags laminated with BOPP classify as plastic articles under HS 3923 and attract the standard plastic rate.
33/2019-GST (CT/GST-15/2017/284) - 30-01-2019 GST - States
Clarification on refund related issues.
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Electronic submission of refund claims required; ARN-linked filing triggers transfer to jurisdictional officer and acknowledgement process.
Shift to electronic submission requires all documents and invoice statements accompanying FORM GST RFD-01A to be uploaded on the common portal at filing; ARN is generated only after complete filing and upload, after which the application is electronically transferred to the jurisdictional proper officer who will issue acknowledgement or deficiency memo based on portal records. Misassigned applications are to be reassigned electronically to the correct officer within a short period, rectified applications after deficiency memos are refiled manually under the earlier ARN, and taxpayers retain the option of physical submission where applicable.
32/2019-GST (CT/GST-15/2017/283) - 30-01-2019 GST - States
Clarification on export of services under GST.
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Export of services: outsourced foreign work treated as import subject to reverse charge, enabling full export recognition.
An Indian exporter outsourcing part of a services contract to a foreign supplier is treated as supplying the entire contract value to the foreign recipient, while simultaneously importing the outsourced portion; the Indian supplier must pay integrated tax on that imported portion under reverse charge and may claim input tax credit, and the full contract value can be treated as export of services even if part of the payment is made directly overseas provided integrated tax on the outsourced portion has been discharged and the central bank permits retention of payment outside India.

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Discontinuation of printing of Advance Authorisations/ Export Promotion Capital Goods (EPCG) Authorisations on security paper by DGFT for authorisations issued with EDI ports as port of registration

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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 ... Summary

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