Zero-rated supply exclusion: goods sent abroad for exhibition are not zero-rated until sold abroad or deemed supplied later.
Goods sent or taken out of India for exhibition or on consignment without consideration do not constitute a supply and are not zero rated; such movements are treated as sale on approval, must be accompanied by a delivery challan, and require record maintenance. Supply arises when goods are sold abroad or are deemed supplied on expiry of the statutory period, at which point tax invoices must be issued; refunds of input tax credit may be claimed only if a tax invoice has been issued and the supplies otherwise meet refund eligibility under the HGST Act and Rules.

Intermediary status for ITeS suppliers determines GST classification and eligibility for export of services treatment abroad.
Suppliers providing ITeS on their own account are not intermediaries even when supplying to a client or the client's customers; suppliers who merely arrange or facilitate a foreign client's supply (pre delivery, delivery, post delivery support) are intermediaries. Where both types of services are supplied, intermediary status is fact specific and depends on which service is the principal supply. Non intermediary suppliers that satisfy the export criteria-supplier in India, recipient outside India, place of supply outside India, payment in convertible foreign exchange, and distinct establishments not applicable-may avail export of services treatment.

Retail airport shops can claim refunds of tax paid on indigenous goods sold tax-free to departing foreign tourists.
Retail outlets beyond immigration at international airports may claim invoice-based refunds of State tax paid on inward supplies of indigenous goods subsequently supplied tax-free to eligible departing international tourists. Eligibility requires GST registration and maintenance of electronic records with an audit trail, passport/boarding-pass capture, passenger declaration and an invoice evidencing no tax charged. Claims are filed monthly or quarterly in FORM GST RFD-10B with supporting GSTR-3B, GSTR-2A and specified undertakings; officers must acknowledge or issue a single deficiency memo within 15 days and coordinate State and Central authority disbursements.

GST on residential welfare association subscriptions: officers instructed to follow central clarification ensuring uniform implementation.
The Chief Commissioner of State Tax directs state tax officers to uniformly apply Department of Revenue Circular No. 109/28/2019-GST (22 July 2019) concerning GST on monthly subscriptions/contributions charged by Residential Welfare Associations, exercising powers under section 168 of the Tripura SGST Act to ensure consistent implementation; the referenced circular is annexed.

Line of Credit enables financing of eligible Indian exports to Seychelles under specified local content and reporting requirements.
Exim Bank's Government of India supported Line of Credit to Seychelles finances exports from India that comply with the Foreign Trade Policy and LoC eligibility, requires at least seventy five percent of contract value to be supplied from India, mandates shipment reporting in the Export Declaration Form, prescribes terminal utilization periods linked to project completion or LoC execution, disallows agency commission under the LoC (subject to remittance from exporter resources or EEFC balances after realisation), and issues directions to AD Category I banks under FEMA without prejudice to other approvals.

Nodal office designation requires UIN and SBY refund applications be filed with the mapped division and processed by mapped officers.
Specified Division and Range are designated as the nodal office for uploading reports and receiving refund applications under Seva Bhoj Yojana and for UIN entities; each UIN must be mapped to a Zone Commissionerate Division Range in the CBIC GST application so officers handling refunds are assigned appropriate permissions irrespective of their branch, and all SBY and UIN refund applications must be filed with the Himayatnagar Division immediately until further orders.

HSN code correction for pulse imports: customs must use corrected codes and treat certain authorizations as non-transferrable.
A typographical interchange in HSN codes for Urad and Moong is corrected and customs officers are directed to read the HSN codes on existing import authorizations according to this corrigendum. Additionally, authorizations erroneously labeled "transferrable" must be read as "non-transferrable," and Custom Authorities are requested to take necessary action in assessment and enforcement.

Entity registration as Authorised Sea Carrier requires ICEGATE approval and advance electronic manifests under new sea cargo rules.
The notice requires Indian entities representing vessel masters to register as Authorised Sea Carriers and their agents as Authorised Sea Agents via ICEGATE; ASCs/ASAs must file electronic Arrival and Departure Manifests in advance. Exporters using e-Seal must file a Customs Inland Manifest (CIM) before goods leave their premises, listing vehicle, container and e-Seal details and quoting Shipping Bill numbers. Applications on ICEGATE route to ICES for jurisdictional approval, and CIM data will be shared with RMS with PREV_OFF verification at port gates.

Warehousing extensions and enforcement: delegated bond functions now centralised to import commissionerate for notices and disposals.
ACC Import Commissionerate at New Customs House is delegated all bond-related functions: granting warehousing period extensions, deciding relinquishment of title requests, receiving monthly warehouse stock returns for accountal, issuing initial and follow-up notices for time-expired goods requiring payment and reply, taking immediate action on failure to reply including steps for disposal without further reference, and forwarding disposal proposals to the commissionerate administratively responsible for the warehouse. The Bond Section will be managed by Assistant Commissioner (EPMC) supervised by Joint Commissioner (EPMC).

Empanelment of chartered engineers requires advisory valuation reports and annual self appraisals, noncompliance may lead to panel removal.
Empanelment of chartered engineers is authorised for examination and valuation of second hand machinery at Tuticorin Port; empanelment is valid one year and reviewed thereafter. Empanelled engineers must prepare valuation reports in accordance with CBIC circulars, submit a yearly Self Appraisal Report by 30 April detailing machinery examined and values appraised, and may be removed from the panel for late submission or involvement in customs classification/valuation offences. Certificates by empanelled engineers are advisory and service charges are borne by importers.

Export shed operating hours updated to a restricted window; freight officers remain available round the clock for export clearance.
Timings for receipt of goods in the export shed are revised to a specified evening window, with exporters requested to present consignments within that period to ensure expeditious clearance. Export Freight Officers will remain continuously available to clear shipments and a minimum officer strength will be maintained round the clock; additional officer deployment requests from trade will be considered. The Central Registration Unit will operate during regular daytime working hours, while out of hours appraisement by Export Shed officers is reserved for authorised economic operators, recognised exporters and perishable consignments.

Post sales discount treatment under GST: substance determines whether discount reduces supplier value or is taxable consideration for services.
Post sales discounts fall under clause (b) of sub section (3) of section 15 and are treated based on substance: unconditional discounts relate to the original supply and may be excluded from the supplier's value if sub section (3) conditions are met; discounts contingent on dealer promotional activities constitute consideration for a separate service by the dealer and attract GST with corresponding ITC to the supplier; payments enabling reduced customer prices form part of the dealer's value of supply and affect the customer's ITC entitlement; where discounts cannot be excluded and financial/commercial credit notes are issued, the supplier's original tax liability remains and the dealer need not reverse ITC if he pays the reduced value after adjusting the credit note and original tax charged.

Jurisdictional processing of GST refunds: authority receiving electronically transferred application should process when portal reassignment is unavailable.
Where reassignment on the common portal is unavailable, the tax authority that has electronically received FORM GST RFD-01A should complete processing of refund applications rather than hold the claim; thereafter the authority should inform the common portal of incorrect administrative mapping and request an update so future applications transfer to the correct jurisdictional authority.

Place of supply rules: ancillary port cargo services follow contract-based place provisions; services on temporarily imported goods treated as exported.
Place of supply for port cargo handling services is determined under the IGST provisions applicable to services related to goods and by reference to contractual terms, not under immovable property rules. Services on goods temporarily imported for treatment and exported thereafter without being used in India (for example, cutting and polishing of unpolished diamonds) are subject to the IGST rule treating place of supply under the specific provision for services on temporarily imported goods, and not by the general place of performance rule.

GST on penal interest: taxable when included in value of goods but exempt when charged by lender as interest.
Clarification holds that penal interest included in the consideration for a taxable supply of goods must be included in the value of that supply and is taxable, whereas penal or additional interest charged by a separate lender for extending loans falls within the exemption for interest on loans and is not subject to GST; service fees or other non-interest charges by a lender are not exempt.

IGST refund controls: risk-based examinations may be tapered where prior inspections show no irregularity.
The Board reiterates that 100% physical examination of consignments for exporters flagged as risky is a preventive measure against fraudulent IGST refunds but will be gradually relaxed where prior examinations disclosed no irregularity. RMCC shall use field feedback to re-evaluate risk assessments, taper down the percentage of physical examinations accordingly, and insert suitable system alerts; field formations should report any difficulties to the Board.

Supply exemption: goods sent for exhibition or consignment are not treated as supply or zero rated for reimport.
The Board clarifies that sending goods out of India for exhibition or on consignment does not constitute a supply and therefore is not a zero rated supply; no LUT or bond is required for that outward movement. Consequently, the requirement in Serial No. 1(d) of Notification No. 45/2017 to pay integrated tax at re import is inapplicable, and such re imports should fall under the residuary Serial No. 5 entry of the Notification, including cases involving related persons or unaccepted consignments, subject to the prescribed return period.

CXL concession sugar quota allocated to EU, exports free subject to certificate of origin and reporting requirements.
DGFT allocates a CXL concession sugar quota to the EU for the specified marketing year, permitting exports as 'Free' subject to notification restrictions and continued APEDA reporting. Release into free circulation under EU law requires a Certificate of Origin issued by the Additional Director General of Foreign Trade, Mumbai, with EUR Form endorsement by Customs; export authorisations must bear the specified CXL concession entry and shipments are permitted from the date of this notice for the notified period.

Global Authorisation for Intra Company Transfers permits conditional re export of specified SCOMET items subject to compliance and reporting.
GAICT permits conditional re export of imported SCOMET items/software/technology by Indian subsidiaries to foreign parents or their subsidiaries without pre export authorisation, subject to: a valid foreign license exception equivalent to the SCOMET classification, a governing Master Service Agreement ensuring no change in functionality/classification, declaration of end use, certified or adopted Internal Compliance Programme, consent to inspections, and assessment by an Inter Ministerial Working Group on documentary proof; applicants must file online with prescribed ANF forms and comply with post shipment quarterly reporting and five year record retention.

GST exemption on residential association maintenance charges ends if per-member threshold exceeded and registration turnover met.
GST exemption applies to supplies by an unincorporated or non profit RWA to its own members when reimbursement or share of contribution does not exceed a specified per member monthly ceiling; if the ceiling is exceeded the entire amount is taxable. Registration and GST liability arise only where the per member ceiling is exceeded and the RWA's annual aggregate turnover from supplies meets the statutory registration threshold. RWAs may claim input tax credit on capital goods, goods and input services used to make supplies to members. The per member ceiling applies separately to each residential apartment owned.