Inter-State character of warehoused supplies: taxpayers paying central and state tax deemed compliant if amount equals integrated tax.
Supply of goods deposited in customs bonded warehouses retained an inter-State character, but portal constraints led suppliers to report such transfers as intra-State and pay central and state tax. The Commissioner directs a one-time administrative exception: suppliers who paid central and state tax will be deemed to have complied with tax-payment requirements if the total of central and state tax paid equals the integrated tax liability for those supplies.

Submission of FORM GSTR-2A enables refund processing and reliance on portal data, with prescribed electronic ledger debit order.
Claimants must submit a printout of FORM GSTR-2A and Annexure-A with FORM GST RFD-01A and ARN; the proper officer will rely on FORM GSTR-2A as evidence of supplier accountal and need not insist on invoices whose details appear in GSTR-2A, though hard copies may be called for if GSTR-2A is incomplete. Refund of unutilized ITC is the least of three prescribed amounts and must be debited from the electronic credit ledger in the order: Integrated Tax, then Central and State/UT tax equally, with specified procedures for re-crediting on rejection and for disbursal obligations.

Lapsing of accumulated input tax credit on fabrics clarified; formula-based calculation and exclusions for services, capital goods and exports.
Amendment removes the refund bar prospectively for supplies of specified fabrics and provides that accumulated input tax credit on inputs attributable to inverted duty structure for inward supplies received up to the cut-off shall lapse to the extent unutilised after payment of tax for the cut-off month. Lapsing is limited to credits on inputs, excludes input services and capital goods, and the amount is to be determined using the formula applied for refundable inverted-duty credit, excluding zero-rated supplies. Taxpayers must self-assess and disclose the lapsed amount in their return and retain supporting calculations.

Exemption for vocational training: private ITIs offering approved designated trades are GST-exempt; other trades taxable.
Private ITIs offering approved vocational educational courses qualify as an educational institution and services for designated trades are exempt from GST; services for non-designated trades are taxable. Entrance fees and admission or examination services for designated trades by private ITIs are exempt, whereas the same services for non-designated trades attract GST. Government ITI services to individual trainees, including training and examinations, are exempt as government-provided services to individuals.

Concessional GST on fertilizers supplied for direct use or as inputs for complex agricultural fertilizers applies under specified rate provisions.
Fertilizers under Chapter 31 headings 3102-3105 supplied for direct agricultural use or as inputs to manufacture complex fertilizers for soil or crop use attract the concessional GST rate; items under those headings clearly not intended as fertilizers do not qualify for the concession and attract the higher rate.

GST on petroleum gases: liability confined to net quantity retained by manufacturer; returned gas taxed when resupplied.
GST is to be levied by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for production; returned quantities attract GST only if and when the refinery supplies them to another person. The clarification applies mutatis mutandis to other feedstock-retention arrangements and directs that net billing be based on the amount retained by the recipient.

GST classification clarifications confirm applicable tax rates for specified goods and services, resolving tariff and eligibility ambiguities.
Clarifies GST classification and applicable rates for specified goods and services by applying HSN explanatory notes and the General Rules for Interpretation: fortified toned milk is nil-rated under HSN 0401; all beet and cane sugar under heading 1701 attract the lower rate by exclusion from a higher-rate entry; both plain and modified tamarind kernel powder under chapter 13 attract the lower rate; drinking water supplied for public purposes (not in sealed containers) is nil-rated; normal human plasma and plasma products attract different rates; wipes are classified by essential character under headings for cosmetics or detergents; metallised yarns (kasab) are taxed as yarn; marine engines as vessel parts; cotton quilts defined by filling; bus body building treated as supply or service based on transaction; disc brake pads classed as vehicle parts.

GST exemption for ambulance services continues for government and contracted private ambulance transport under public health provisions.
Ambulance transportation of patients is exempt from GST as health care or public health-related activity entrusted to Panchayats and Municipalities. Services provided by private providers to State Governments under the National Health Mission are exempt when supplied as a pure service to government; if supplied as a composite supply, the exemption applies only where the value of goods in the composite does not exceed the notification's permitted threshold.

Withdrawal of administrative circular clarifies catering services GST treatment incorporated into state tax notification; circular withdrawn and implementation effective.
Circular No. 28/02/2018 GST, which clarified the GST rate on catering services supplied in educational institution messes or canteens, has been incorporated into Notification No. 13/2018 State Tax (Rate) following GST Council decisions and is withdrawn with effect from 27.07.2018; implementation issues are to be reported to the Commissioner's office, and the communication records the circular as coming into force from 31.07.2018.

Place of supply requirement: invoices for inter state supplies must state place and State of supply or face compliance penalties.
Registered persons supplying in the course of inter State trade or commerce must specify the place of supply together with the name of the State on the tax invoice to give effect to the destination based taxation principle; failure to comply may attract penalties and taxpayers should determine place of supply by reference to the Integrated GST place of supply provisions.

Interception of conveyances: release limited to non-violating consignments; detention only for violating consignments under GST rules.
The circular amends interception procedures by replacing "three working days" with "three days" and revising FORM GST MOV-05 release wording. It confirms that once physical verification during transit has occurred at one place, further verification in the State is not required unless specific information of evasion arises. Hard copies of prescribed notices/orders may serve as proof of initiation between tax authorities where electronic forms are unavailable. Detention or confiscation is limited to goods or conveyances proven to violate the GST Act or rules, with an illustration showing only non-compliant consignments are subject to detention/confiscation.

Supply characterisation for free of cost goods determines GST liability and input tax credit reversal implications.
Where moulds and dies owned by an OEM are provided free of cost to an unrelated component manufacturer, such provision is not a supply and the OEM need not reverse input tax credit; the component manufacturer must not add the cost of those moulds/dies to the value of its supplies. If, however, contracts envisage components made using moulds/dies belonging to the component manufacturer but supplied free by the OEM, the amortised cost must be added to component value and the OEM must reverse credit. Separate valuation applies where goods and services are invoiced separately, auction principals and auctioneers may maintain books at principal place on notice and remain eligible for input tax credit, and rail deliveries require production of the e way bill.

Classification of certificates under heading 4907: GST applies to RECs and PSLCs while duty credit scrips remain exempt.
RECs, PSLCs and similar documents of title are classifiable as goods under heading 4907 and, except for duty credit scrips which attract Nil GST under the relevant notification, will attract the GST rate applicable to heading 4907. The residual state Schedule III entry applies only where no other schedule entry covers the goods; prior reliance on the residual entry for PSLCs is thereby restricted.

Refund eligibility for ISDs, composition and non-resident taxpayers clarified: specific return forms suffice to claim cash or credit refunds.
Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require filing FORM GSTR-1 or FORM GSTR-3B; the return forms prescribed for those persons (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice for claiming refunds of electronic cash and/or credit ledger balances. Portal filing validation for integrated tax refunds on exports/SEZ supplies is relaxed for specified early tax periods provided the claimed integrated tax/cess does not exceed the aggregate disclosed in columns 3.1(a)-(c) of FORM GSTR-3B.

Apportionment of IGST: ensure inter State supplies to unregistered persons are reported to enable state allocation.
Registered persons making inter State supplies to unregistered persons must report such supplies with place of supply in Table 3.2 of Form GSTR 3B and in Table 7B of Form GSTR 1. Non reporting in Table 3.2 leads to non apportionment of IGST to the State of supply and mismatches in apportioned integrated tax, causing non compliance with apportionment provisions; contraventions attract penal consequences under the statute.

IT grievance redressal mechanism for GST portal glitches enabling remedial filings and potential penalty waivers for affected taxpayers.
An IT Grievance Redressal Mechanism is established for GST Portal-wide technical glitches where GSTN, on verifying electronic records and taxpayer evidence of bona-fide attempts, identifies class-wide issues and forwards suggested solutions to the GST Implementation Committee acting as the IT-Grievance Redressal Committee for approval and implementation; nodal officers will collate applications, the committee may direct remedial steps and recommend waiver of fines or penalties under mitigating circumstances, and GSTN will identify and enable completion of stuck TRAN-1 and related GSTR-3B filings without permitting amendment of recorded credit amounts.

Job work obligations clarified: principals must track goods, adhere to return/supply timelines, and follow challan and ITC rules.
Job work dispatches by a registered principal remain non taxable provided prescribed challans, FORM GST ITC 04 intimation and e way bill requirements are complied with and the inputs or capital goods are returned to the principal or supplied by the principal from the job worker's premises within the statutory timeframes; failure to meet these conditions results in a deemed supply by the principal on the date of initial removal, requiring issuance of an invoice, tax payment and interest, while registered job workers must charge GST on job work services and may claim input tax credit where eligible.

Classification of composite supplies: principal supply governs GST treatment; DISCOM non-transmission services taxable, PSLCs taxable.
Classification of composite supplies depends on identifying the principal supply; bus body building combines goods and services and is classified accordingly. Retreading is predominantly a service though sale of retreaded tyres by the retreader is a supply of goods. PSLCs are taxable as tradeable goods with GST admissible as input tax credit. Transmission and distribution of electricity by utilities are exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for consideration are taxable services.

GST exemption on healthcare services clarified: hospital charges, consultant fees and in-patient food treated as part of exempt service.
Hostel accommodation by trusts is not per se charitable, but accommodation with declared tariff below the exemption threshold is exempt. Fees and penalties paid to Consumer Disputes Redressal Commissions are not supplies and are not liable to GST. Joy rides (elephant/camel) are treated as recreational services, not transport. Rental of goods is taxed at the rate applicable to like goods and import IGST credit may be applied. Healthcare services and related in-patient food are exempt as composite supplies; cost petroleum is not taxable as consideration to the government.

GST on net retained feedstock: refineries taxed only on quantities kept by manufacturers; returned supplies taxable when onward supplied.
GST is payable by the refinery only on the net quantity retained of Polybutylene feedstock and Liquefied Petroleum Gas supplied to manufacturers for producing Poly Iso Butylene, Propylene or Di-butyl para Cresol. Returned quantities are not subject to GST for the refinery unless those returned quantities are subsequently supplied by the refinery to another person, triggering GST on such onward supply.