Employer-paid medical treatment non-perquisite for specified diseases at approved hospital; employer need not deduct tax at source.
Approval is granted to M/s Dr. Bimal Hospital & Research Centre Pvt. Ltd., Patna under sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 read with Rules 3A(1) and 3A(2), so that employer-paid medical treatment at the approved hospital for specified diseases shall not be treated as a perquisite for sections 15, 16 and 17. The employer is not required to deduct tax at source in respect of such sums. The approval is time-limited, conditional on Rule 3A(1) compliance, and subject to withdrawal for misrepresentation or non-compliance.

Retrospective explanatory amendments exclude government and local authority activities from business from the concessional-rate entry's inception.
The explanation excluding activities or transactions undertaken by Government and local authorities from "business" under the concessional-rate entry operates from 21 September 2017. Inserted within one year under section 11(3) of the RGST Act, it has effect as though it formed part of the original notification. A stated later commencement date does not alter its operation from the inception of the entry.

Securities lending is a taxable service, with borrower liability under reverse charge replacing lender forward-charge compliance.
Securities lending does not constitute a disposal of securities and is therefore not excluded from the definition of services. A lender's temporary transfer of securities for a lending fee is a taxable securities-lending service, while intermediary facilitation for commission or fee is separately taxable. The service is classifiable under heading 997119 and taxable at 18%. GST was payable by the lender under forward charge until 30 September 2019, subject to protection against duplicate IGST where CGST and SGST were already paid. From 1 October 2019, the borrower must pay IGST under reverse charge.

GST exemption for approved maritime education applies where recognised training curricula satisfy educational institution conditions.
GST exemption for educational services applies where education is imparted under a curriculum leading to a qualification or degree recognised by law. Maritime Training Institutes conducting courses approved by the Director General of Shipping qualify as educational institutions because their courses, training, assessment programmes and institutional approvals are recognised under the Merchant Shipping statutory framework. Their approved maritime courses are exempt from GST, subject to fulfilment of the conditions applicable to the educational-services exemption entry. Corresponding exemption treatment applies under integrated, Union territory and central GST frameworks.

Philanthropic donor recognition avoids GST where name displays express gratitude without advertising or promoting the donor's business.
GST does not arise when a charitable organisation displays an individual donor's name merely as gratitude or public recognition of philanthropy, without promoting the donor's business. The donation is then not consideration for a supply because there is no corresponding obligation or quid pro quo. Non-leviability requires that the recipient be a charitable organisation, the payment retain the character of a gift or donation, and the purpose be philanthropic without commercial gain or advertising.

Airport levy GST treatment excludes passenger fees from airline value when airlines satisfy pure-agent conditions.
PSF and UDF are consideration for airport services supplied by airport operators to passengers, and GST is payable by the airport operator. Airlines collecting these levies may exclude them from the value of air-transport services only when acting as pure agents of passengers. The airline must separately show the actual levies and related GST, recover only actual amounts, and cannot claim input tax credit on that GST. Collection charges paid to airlines are taxable consideration for collection services under forward charge.

GST classification of petroleum exploration services distinguishes operational extraction support from geological, consulting, exploration and evaluation services.
GST classification distinguishes operational support for petroleum and gas extraction under heading 9986 from professional, technical, geological, geophysical, consulting, exploration and evaluation services under heading 9983. Heading 9986 covers activities such as well operations, test drilling connected with extraction, derrick services and contract operation of extraction units. Geological, geophysical, prospecting, consulting, mineral exploration and evaluation services are excluded from heading 9986. Services outside these specified entries must be classified under their respective applicable headings and taxed accordingly.

GST classification of processed pulses, almond milk, solar-heater parts and medical-device accessories determines applicable tax treatment.
Mildly heat-treated dried legumes without added ingredients retain their dried-legume classification; branded, unit-container-packed goods attract 5% GST and other such goods are exempt. Almond milk falls under the residual beverage classification and attracts 18% GST. Mechanical sprayers of all types attract 12% GST. Qualifying temporary lease imports are exempt from IGST subject to bond, re-export, non-disposal, and tax-payment conditions. Eligible solar-water-heater components attract 5% GST, while parts solely or principally used with specified medical devices are classified with those devices and attract 12% IGST.

Secondary and post-sales discount guidance under GST is withdrawn ab initio to ensure uniform implementation across field formations.
Guidance concerning GST treatment of secondary or post-sales discounts is withdrawn ab initio under the power to issue instructions for uniform implementation of the Rajasthan Goods and Services Tax law. The withdrawal follows concerns expressed about the implications of the earlier guidance and is intended to secure consistency across field formations. No operative clarification in the withdrawn guidance remains effective from its inception.

GST refund claims following appellate orders require a fresh application, without re-debiting previously debited electronic credit.
GST refund allowed in appeal or another forum after rejection in FORM GST RFD-06 requires a fresh FORM GST RFD-01 application under the category for assessment, provisional assessment, appeal or other order. The claimant need not re-debit the electronic credit ledger, as the original debit remains unrecredited during the appeal. The proper officer sanctions the allowed amount through FORM GST RFD-06 and FORM GST RFD-05, while any amount remaining rejected is re-credited subject to prescribed safeguards.

GST refund re-application permits correction of inadvertent NIL claims, subject to category-specific chronological filing conditions and verification.
GST refund claims may be re-filed after an inadvertent NIL application for the same period and category where prescribed conditions are met. No subsequent-period claim under that category must have been filed for refunds involving unutilised input tax credit on exports, SEZ supplies, or inverted tax structure; this restriction does not apply to other categories. The fresh claim must be filed under the "Any Other" category for the same period with supporting documents. Following scrutiny, the proper officer may require electronic credit ledger debit before issuing refund and payment orders.

GST assessment jurisdiction is redefined by turnover thresholds, with file transfers and compliance certificates required under revised limits.
GST assessment jurisdiction in Uttarakhand is reallocated by prescribing monetary limits for assessing officers after GST implementation. Deputy Commissioners handle cases exceeding Rs. 2 crore, Assistant Commissioners handle cases above Rs. 25 lakhs up to Rs. 2 crore, and State Tax Officers handle cases up to Rs. 25 lakhs. The circular further directs transfer of files according to these turnover thresholds and requires certification of manual and electronic record transfers.

GST on liquor licence fees clarified - states must follow the central circular to ensure uniform implementation of GST rules.
The Chief Commissioner directs subordinate tax authorities to follow CBIC Circular No. 121/40/2019 GST (dated 11 October 2019) which clarifies that licence fees charged by the State for grant of liquor vendor licences are subject to GST, and invokes powers under section 168 of the Tripura State GST Act, 2017 to ensure uniform implementation across field formations.

Effective date clarification for notification explanation directs uniform adherence to central circular, guiding state tax officials' implementation.
The explanation added to notification No. 11/2017-CTR (Sr. No. 3(vi)) has the effective date clarified by the central Tax Research Unit in Circular No. 120/39/2019-GST; State tax officers are directed, under section 168 of the Tripura SGST Act, to follow that clarification to ensure uniform implementation across state field formations.

Taxability of securities lending clarified; state field formations instructed to follow central GST guidance for uniform implementation.
The circular directs that the CBIC clarification on the taxability of supply of securities under the Securities Lending Scheme, 1997 be followed by all state tax field formations; invoking section 168 powers, the Chief Commissioner requires uniform application of the central guidance to ensure consistent GST treatment of securities lending transactions.

Place of supply for ESDM software and design services must follow the issued GST clarification uniformly.
Place-of-supply treatment for software and design services connected with the Electronics Semi-conductor and Design Manufacturing industry is to follow the issued clarification. State tax field formations are directed to apply that clarification for uniform implementation of GST law and consistent treatment across field formations.

GST exemption for approved maritime courses is governed by central clarification adopted for uniform State tax implementation.
GST exemption for DG Shipping-approved maritime courses is addressed through a State tax circular intended to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017. State tax field officers are instructed to follow an annexed central clarification on the applicability of GST exemption to maritime courses conducted by Maritime Training Institutes of India and approved by the Directorate General of Shipping.

Donor name displays at charitable premises require GST treatment consistent with the applicable central clarification.
GST treatment of displaying a donor's name or placing donor name plates in charitable organisations' premises is addressed through a clarification intended to ensure uniform implementation of GST law. State tax officers are instructed to follow the central tax authority's clarification for field-level application. The supplied text does not reproduce the substantive contents of that clarification.

GST on airport levies requires uniform implementation through adherence to the enclosed departmental clarification by State tax officers.
GST on airport levies is addressed through a State tax circular intended to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017. State tax officers are directed to follow the enclosed clarification issued by the Department of Revenue, Central Board of Indirect Taxes and Customs, Tax Research Unit, on GST on airport levies.

GST rate and goods classification clarifications must guide uniform implementation by State Tax field formations.
GST rate and goods-classification clarifications issued by the central tax authority are directed to be followed by Tripura State Tax field formations to secure uniform implementation of the Tripura State Goods and Services Tax Act, 2017. The instruction applies to specified State Tax officers and adopts the attached central circular concerning GST rates and classification of goods for field-level administration.