SEZ approval extensions and shareholding changes approved subject to continuity, compliance, and tax reporting obligations.
The Board approved extensions of formal approvals and Letters of Permission for multiple SEZ developers and units, granted a proposal to set up a sector specific SEZ for Light Engineering Goods and Services, authorised miscellaneous matters including procurement arrangements, area reductions, additional built up area subject to lease agreements and standard SEZ conditions, cancellation of a co developer status, approval for dual use of non processing infrastructure conditioned on certificates and refund of tax benefits, and approved change of shareholding/implementing agency requests subject to continuity, eligibility, tax reporting and security clearance conditions.

Monthly disposal reporting requires members to submit bench-wise appeal statements, counting only orders personally dictated and files sent to registry.
Members must submit a Monthly Disposal Statement to the President by the fifth day of the succeeding month, recording only orders personally dictated in Division Benches and confined to files sent to the Registry as on the last working day after signature on the green sheet. The prescribed template requires bench-wise fields for orders dictated, orders reserved, reserved orders pronounced, member names (for DB), subtotals, and a grand total.

Manual processing of select MEIS claims now limited to listed ITC(HS) entries under the amended annexure.
Amendment restricts manual processing of MEIS claims to the enumerated MEIS serial numbers and corresponding ITC(HS) codes by revising the Annexure to Public Notice 62; only applications for those listed entries will be processed in manual mode following the manual-mode guidelines issued to Regional Authorities in Trade Notice 30.

GST migration window re-opening requires taxpayers to complete migration steps and coordinate with nodal officers by prescribed deadlines.
Re-opening of the GST migration window provides a procedural timeline: taxpayers must submit specified details to the jurisdictional nodal officer; jurisdictional Deputy/Assistant Commissioners will verify and forward submissions to the zonal nodal officer; zonal nodal officers will transmit details to GSTN; and taxpayers must take required actions after receiving communications from GSTN. Trade associations are requested to circulate the notice to members to ensure completion of migration formalities within the extended timeframe.

Language requirement: File appellate documents in English; non-English materials must be translated and certified before transmission.
All documents in appellate proceedings before the Tribunal must be filed in English because the Tribunal's language is English and records sent to the Supreme Court must be in English; where records are in another language, they must be translated and the translation certified by a departmental officer not lower than Superintendent. This requirement applies to appeals and related proceedings, including applications and cross-objections, to enable transmission of records to the Supreme Court on requisition.

GST liability on banking services clarifies banks are service providers and liable for GST on customer service charges.
Banks are the taxable service providers in BF/BC arrangements and must pay GST on the entire service charge or fee charged to customers even when collected via BF/BC. GST exemption for BF/BC services applies only if those services, rendered in their individual capacities, fall under Heading 9971 and pertain to accounts of a branch classified as rural; branch classification and permissible services are governed by RBI guidelines and the bank's classification should be accepted.

Exemption for educational institution food services clarified: institutional supplies exempt, outsourced catering taxable at the prescribed rate.
Supplies of food and beverages made by an educational institution itself to its students, faculty and staff are exempt under the exemption entry covering services provided by educational institutions, and this exemption prevails over any separate rate entry. Supply of food and beverages by a third party to an educational institution under contract is taxable under the applicable rate. The explanatory reference to "school, college" was removed from the rate notification and classification heading 9963 was added to the exemption entry to eliminate ambiguity.

Classification of printing of pictures affirmed under photographic processing services, applying higher GST rate instead of printing services.
The service of printing of pictures, including colour printing of images from film or digital media, enlargements and reprints, is covered by Service Code 998386 Photographic and videographic processing services and not by Service Code 998912 Printing and reproduction services of recorded media; accordingly it must be classified under 998386 and attract the GST rate prescribed for that photographic processing category.

Tax immunity for multilateral financial institutions protects ADB and IFC services from GST, excluding contractors working for them.
Services supplied directly by the Asian Development Bank and the International Finance Corporation are exempt from GST under the statutory immunities in the ADB Act, 1966 and the IFC Act, 1958, which also relieve them of obligations to collect or remit taxes. A tribunal precedent supports that such immunities prevail over domestic tax provisions. The exemption applies only to services provided by ADB and IFC and does not extend to entities appointed by or acting for them.

GST exemption for long-duration educational programs by IIMs clarified, while short-term executive courses attract standard taxable treatment.
IIMs recognised as educational institutions provide long-duration programmes (one year or more) conferring degrees/diplomas recognised by law; services to students in such programmes are exempt from GST. Short-duration executive programmes awarding participation certificates are not exempt and attract standard GST. Transitional provisions applied for the period before institutional recognition, and where multiple exemptions co-existed an assessee could claim the more beneficial exemption. The clarification extends to IGST, UTGST and SGST exemption entries.

GST rate on micro irrigation: sprinklers and drip irrigation including laterals attract the Council recommended preferential rate under tariff entry.
The tariff entry covers sprinklers and drip irrigation system including laterals, so sprinkler irrigation systems comprising nozzles, laterals and other components are subject to the GST rate recommended by the GST Council for micro irrigation. The circular confirms reclassification from an earlier higher slab to the Council recommended rate for micro irrigation items and systems.

GST classification clarifications: rates and classification rules for food flours, feed inputs, LPG, plastics and machinery clarified.
Clarification of GST classification and rates: Sattu (flour mixes) is nil if unbranded and 5% if branded and packed; fish meal and MBM used as inputs are taxable under flours/meals heading attracting the higher concessional rate rather than the nil rate for prepared feeds; feed supplements are classified by form and ordinary use, distinguishing ready to use animal feed supplements from general use vitamins/provitamins; bulk LPG supplied for bottling and ultimate domestic household use qualifies for the domestic LPG concessional rate; polypropylene bags including BOPP laminated variants are plastic packing articles attracting the plastics rate; wood logs for pulping are timber in rough and taxed accordingly; bagasse board, plain or laminated, enjoys the specific concessional rate; pre packed embroidered three piece fabric sets remain fabrics and attract the fabric rate; concessional treatment for WTEP goods applies only to specified machinery chapters and requires supplier due diligence; turbochargers are classified under the machinery heading attracting its rate; interstate movements of goods for service provision on own account without transfer of title are not supplies and not subject to integrated tax.

Electronic refund submission streamlines GST refund processing and fixes ARN generation and transfer upon complete filing.
Claimants must upload FORM GST RFD-01A and all supporting documents on the common portal; ARN is generated only after complete filing and required ledger debits, and the application is electronically transferred to the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period regardless of their tax rates; reversed ITC is not treated as availed for refund. Refund of tax on input services and capital goods is excluded from inverted duty refund claims. Compensation cess refunds for exports under bond/LUT are to be recomputed for past periods subject to specified conditions.

Export of services: outsourced foreign-supplied portion treated as export if reverse charge IGST paid and RBI permits retention.
When an Indian supplier outsources part of a contract to a foreign supplier, two supplies occur: the Indian supplier's export to the overseas recipient for the full contract value and the import of services by the Indian supplier from the foreign subcontractor. The Indian supplier must pay integrated tax on the imported portion under reverse charge and may claim input tax credit. Amounts directly paid by the overseas recipient to the foreign supplier can still count as export realisation for the Indian supplier if reverse charge IGST is paid and RBI permits retention abroad.

Denial of composition option may be made retrospectively, limited to the date of statutory contravention, with recovery follow-up.
Rule 6 provides that withdrawal from the composition scheme requires filing FORM GST CMP-04 and the effective date is the date indicated in that intimation, not earlier than the start of the financial year of filing. If authorities find contravention, they may issue FORM GST CMP-05, consider reply in FORM GST CMP-06 and issue FORM GST CMP-07 denying the option; the denial's effective date may be retrospective but not earlier than the date of contravention, and recovery proceedings for tax, interest and penalty apply for the period from contravention to the FORM GST CMP-07 order, with normal tax liability and rules for input credit applying from the date preceding the order.

Taxability of government disposals: government must register and pay GST when selling used or seized goods to unregistered persons.
Supplies of used, seized or scrap goods by government entities are taxable; supplies to registered persons are on reverse charge, while supplies to unregistered persons require the government supplier to register and pay GST. Penalty under section 73(11) applies only when section 73 proceedings are invoked; late GSTR 3B filing with tax and interest paid ordinarily does not attract that penalty but may attract a general penalty. Debit/credit notes issued under section 142(2) after the appointed day attract GST rates. TDS under section 51 applies only to bodies with majority government participation. TCS collected under the Income Tax Act is includible in GST value. Where invoice accompanies goods consignor or consignee is owner; otherwise the proper officer determines ownership.

Service provider liability: banks must pay GST on customer service charges; rural-branch exemption depends on RBI classification.
Banking companies operating BF/BC arrangements are the service providers for GST and must pay GST on the entire service charge or fee charged to customers, regardless of collection via BF/BC. The exemption for BF/BC services relating to "accounts in its rural area branch" requires that such services fall under Heading 9971 and relate to a branch classified as rural under RBI guidelines; the bank's RBI-based classification will be accepted for claiming the exemption.

Exemption for educational institution services clarifies institution supplied food and beverages are exempt while outsourced catering is taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST when supplied by the institution itself under the exemption notification; however, food and beverage services provided to the institution by a third party under contract are taxable at the rate prescribed for such services. Rate entries must be read together with exemption entries and where the exemption entry specifically covers a supply, that supply is not taxable despite a separate rate entry. The rate notification's illustrative reference has been amended and the exemption entry's scope clarified by adding the relevant service heading reference.

Classification of printing of pictures as Photographic and videographic processing services requires taxation under that service category.
The service of printing of pictures constitutes Photographic and videographic processing services under service code 998386, as the explanatory notes include colour printing of images from film or digital media and related processing activities within 998386 and exclude them from 998912; therefore printing of pictures must be classified under 998386 and taxed under the GST rate applicable to that service category, with implementation guidance and reporting of difficulties to the Commissioner.

Tax immunity for international financial institutions shields their supplied services from GST, subject to provider-only limitation.
Services supplied by the Asian Development Bank and the International Finance Corporation are not subject to GST by virtue of the immunities in the ADB Act, 1966 and the IFC Act, 1958, which exempt the institutions, their operations and relieve them of any obligation to collect or pay tax; this immunity applies only to services provided by the institutions themselves and does not extend to entities or agents appointed by them.