Export-promotion consignments are not supplies until sale or deemed supply, requiring challans, records, invoicing and refund compliance.
Goods sent or taken out of India for exhibition or export-promotion consignments are not supplies, and therefore not zero-rated supplies, at the time of removal where no consideration is received. They must move under a delivery challan and be recorded by the registered person. Goods must be sold abroad or returned within six months; supply arises on the date of sale for goods sold, or is deemed to arise on expiry of that period for goods neither sold nor returned. Tax invoices and eligible input tax credit refunds follow only after supply arises.

GST refund filing period: Portal filing extends for claims, subject to integrated tax or cess reporting ceilings.
GST refund application filing in FORM GST RFD-01A through the common portal is available to relevant registered persons for tax periods commencing from 1 July 2017 to 30 June 2019. Each refund claim remains capped at the aggregate integrated tax or cess reported in columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period.

Penal interest GST exclusion is clarified when charges fall within the specified notification entry, while supply valuation remains unchanged.
Additional or penal interest arising from a transaction between Y and M/s ABC Ltd. is not subject to GST where it falls within the specified entry in the relevant rate notification. The basis for non-taxability is its coverage under that entry, rather than non-coverage. This treatment is distinct from valuation of the underlying mobile supply, whose stated value remains unchanged for GST levy.

ITeS intermediary classification determines whether own-account services to overseas clients can satisfy GST export conditions.
GST treatment of ITeS supplied to overseas clients depends on whether services are supplied on the provider's own account or merely arrange or facilitate supplies between other persons. Own-account back-end ITeS are not intermediary services, even when supplied to an overseas client's customers. Facilitative support connected with the client's supplies is intermediary activity. Mixed arrangements require a fact-specific assessment of the principal supply. A non-intermediary supplier may obtain export of services treatment only if the supplier, recipient, place of supply, payment and distinct-establishment conditions are satisfied.

Exemption for RWA maintenance charges: GST applies if member charges exceed the ceiling and turnover triggers registration.
Supply of services or goods by an RWA to its own members by way of reimbursement or share of contribution up to a specified per member monthly ceiling is exempt from GST; if charges per member exceed that ceiling the exemption fails and the entire amount is taxable. Registration and liability to pay GST arise only when such per member charges exceed the ceiling and the RWA's annual aggregate turnover meets or exceeds the statutory registration threshold. RWAs may claim input tax credit for inputs used in making supplies to members.

Goods sent abroad for exhibition/consignment are not a supply until sold or after six months, invoicing then required.
Goods sent or taken out of India for exhibition or on consignment with no consideration at that time do not constitute a supply and are not a zero-rated supply; delivery challans and prescribed records must accompany such goods, tax invoices are required only when supply crystallises (on sale abroad or on expiry of six months if not returned), and execution of bond or LUT is not required at the time of sending. Refunds of input tax credit may be claimed only after tax invoices are issued when supply qualifies as zero rated under the refund provisions.

Intermediary classification determines when ITeS suppliers qualify as export of services under GST and when export benefits apply.
Intermediary status depends on whether the supplier arranges/facilitates supplies or supplies services on its own account; ITeS suppliers providing services on their own account are not intermediaries, whereas those merely arranging facilitation (logistics, order placement, clearances, post-sales support) are intermediaries. Mixed cases require factual determination focusing on the principal supply. Non-intermediary ITeS suppliers may qualify as export of services only if statutory conditions regarding supplier and recipient locations, place of supply, convertible foreign exchange payment, and distinct person status are satisfied.

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.