Transition of CENVAT credit: service-tax credit remains eligible for carryforward under amended section 140(1).
Section 140(1) of the CGST Act, as amended, continues to allow transition of CENVAT credit of service tax paid under section 66B of the Finance Act, 1994; "eligible duties" is intended to include the duties listed in Explanation 1 (sl. (i)-(vii)) and "eligible duties and taxes" in Explanation 2 (sl. (i)-(viii)), without importing the stock-in-hand or in-transit conditions into section 140(1). Clauses linking Explanations 1 and 2 to section 140(1) will not be notified, and cesses remain non-transitionable under Explanation 3.

EGM compliance: timely, accurate EGM filing and tallying required to enable IGST export refunds and rectify integration errors.
IGST export refunds are impeded by non filing/late filing of online local and gateway EGMs, mismatches between local and gateway EGMs for consolidated LCL cargo, and non-entry of stuffing reports by Preventive officers. Custodians, carriers, shipping lines and agents must file local EGMs before movement, maintain tally sheets showing previous and new container details, provide particulars to customs, and cooperate so gateway officers can amend EGMs in ICES and revalidate them. Jurisdictional officers must monitor compliance, permit a limited facilitation window for retrospective filing, and thereafter invoke penalties for persistent non compliance.

IGST refund on export: exporters must rectify EGM, GSTIN and invoice errors to claim refund.
IGST refund on export under Rule 96 depends on correct migration of Shipping Bills to the final IGST Scroll; EGM/Stuffing errors (SB002/SB006), GSTIN mismatches (SB003), invalid invoice numbers (SB005) and Shipping Bill detail errors (SB001) block refund processing. Exporters must ensure correct EGM filing by Shipping Lines, submit self certified GSTR 1/Table 6A, GSTR 3B and a concordance table, use the Revised Refund Request for differential claims, and provide reconciliation details to the IGST Refund Cell (Port).

Clearance requirement for fully facilitated bills of entry: mandate prompt out-of-charge and officer assistance for delayed clearance.
Directs that fully facilitated Bills of Entry, where no assessment or examination is required, must be cleared within 24 hours from arrival at the concerned ICD/CFS; instructs importers and customs brokers to pay duties and register goods promptly and designates named Import Appraisement officers as contacts to resolve difficulties and obtain the Out of Charge within the specified timeframe.

Clearance of fully facilitated Bills of Entry must be completed promptly; officer contacts provided for assistance to prevent delay.
The notice directs that fully facilitated Bills of Entry (where no assessment or examination is prescribed) be cleared within twenty four hours of entry inward or arrival of goods, noting current delays by importers and customs brokers in duty payment and registration, and provides named customs officer contacts for assistance.

Defence manufacturing licensing: specified military platforms and munitions require licence and Form-VII approval before production or proof-testing.
The Press Note designates specific defence platforms and equipment that require an industrial licence under the Industries (Development and Regulation) Act, 1951, and identifies arms, ammunition and related materials that require a licence and Form-VII approval from DIPP for manufacturing and/or proof-testing under delegated powers from the Arms Act; it centralises licensing authority, defines covered categories and notes limited technical exclusions.

GST rate for micro irrigation systems confirmed to include sprinklers and laterals, clarifying taxable scope.
Entry 195B classifies micro irrigation systems to include sprinklers and drip irrigation systems including laterals, so that sprinkler systems composed of nozzles, laterals and other components fall within the taxable scope and attract the prescribed GST rate; the circular invites implementation representations to the Chief Commissioner and indicates its effective issuance date.

Electronic submission of refund claims required; ARN triggers deemed filing and electronic transfer to the jurisdictional officer.
Claims in FORM GST RFD-01A must have all supporting documents uploaded on the common portal at filing; ARN will be generated only after complete filing and any ledger debits. Upon ARN generation the application and uploaded documents are electronically transferred to the jurisdictional proper officer, the filing is deemed filed under rule 90(2) from the ARN date, and the period to issue acknowledgement or deficiency memo begins from that date. Physical submission is optional except for unallocated taxpayers; wrong electronic transfers must be reassigned within three days.

Export of services: outsourced foreign input treated as import of services, reverse-charge IGST payable and creditable.
An Indian supplier outsourcing part of export services to a foreign supplier creates two supplies: export of services by the Indian supplier for the full contract value and import of services by the Indian supplier for the outsourced portion. The Indian supplier must pay IGST on the imported portion under reverse charge and may claim input tax credit. If RBI permits retention of part of consideration abroad and IGST on the imported portion is paid, the full contract value can be treated as export despite direct payment to the foreign supplier.

Denial of composition option: retrospective effective date tied to date of contravention with tax recovery obligations.
Denial and withdrawal of the composition option determine when a registered person becomes liable to pay tax as a normal taxpayer. Withdrawal is effective from the date indicated in FORM GST CMP-04, not earlier than the financial year's commencement. Denial by tax authorities may be made effective retrospectively but not prior to the date of contravention; tax, interest and penalty proceedings must be initiated for the period from contravention to the denial order, and credit on stock and capital goods is subject to statutory rules as of the day before the denial order.

Taxability of government disposals clarified: governments must register and pay GST when selling seized or used goods to unregistered buyers.
Supply of used vehicles, seized goods and similar disposals by government entities is taxable under GST; supplies to unregistered persons require the supplying government department to register and pay GST. Penalty under section 73(11) is not normally payable for late filing when tax and interest are paid; a general penalty under section 125 may apply. Debit/credit notes issued for post-appointed-day price revisions attract GST at rates under the GST Acts. TDS under notification No.50/2018 applies only to government-controlled authorities with majority participation. TCS collected under Income Tax is includible in GST value. Owner of goods is consignor/consignee if document accompanies consignment, otherwise determined by proper officer.

GST on BF/BC services: banks bear tax liability on customer service charges and rural-branch exemptions depend on branch classification.
The banking company is the service provider in the BF/BC model and is liable to pay GST on the entire service charge or fee charged to customers, irrespective of collection via BF/BC, because transactions must be reflected in the bank's books and the bank remains responsible for BF/BC acts. The rural-branch exemption for BF/BC services applies only where the services fall within the financial services classification and relate to accounts of branches classified as rural under the bank's regulatory classification.

Exemption for educational institution services: food supplied by institutions to students and staff is GST-exempt; third-party catering taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST where made by the institution itself under the exemption entry for services provided by educational institutions. Supplies made by persons other than the educational institution under contractual arrangements are taxable at the rate prescribed for food and beverage services.

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.