GST classification and rates clarified: specific goods including processed legumes, almond milk, sprayers, navy imports, leased imports, solar and medical parts.
Dried leguminous vegetables subjected only to mild heat treatment remain classifiable under HS 0713 (branded packed units attract concessional GST; others exempt); almond milk is classifiable under the residual tariff of tariff item 2202 and attracts the higher applicable rate; mechanical sprayers of all types fall under the specific mechanical sprayer entry and attract the concessional rate; imported stores for Indian Naval ships are exempt from GST; goods imported under lease supplying specified services are IGST exempt subject to bond and conditions; parts for solar water heaters under chapters 84, 85 or 94 attract concessional treatment; parts solely or principally for medical devices classify with the devices under Chapter Note 2(b).

Secondary or post-sales discounts under GST face circular withdrawal after concerns over implementation and uniformity across field formations.
Withdrawal of Circular No. 60/2019-GST concerns earlier clarifications on the treatment of secondary or post-sales discounts under GST. In response to representations expressing apprehensions about its implications, the Commissioner of State tax exercised power under section 168 of the Assam Goods and Services Tax Act, 2017 to withdraw the circular ab initio and to ensure uniform implementation across field formations. The circular was deemed to have been issued from 1 October 2019.

Refund procedure after favourable appeal: fresh FORM GST RFD-01 claim allowed without re-debiting electronic credits, with order details.
Where a refund rejected by FORM GST RFD-06 is later allowed in appeal or any other forum, the claimant must file a fresh FORM GST RFD-01 under the category "Refund on account of assessment/provisional assessment/appeal/any other order"; the claimant need not re-debit amounts already debited in the electronic credit ledger, must supply order type, number, date and issuing authority, and upload the appellate order, original RFD-06 and related documents. The proper officer will sanction the allowed refund, issue FORM GST RFD-06 and RFD-05, and re-credit any remaining debited amounts following the guidelines of Circular No.24/2018-GST.

Refund re filing eligibility: registered persons may reapply after NIL refund only if specified conditions are met.
A registered person who filed a NIL refund in FORM GST RFD-01A/RFD-01 for a given period and category may reapply for refund for that same period and category only if (a) a NIL refund was filed for that period and category and (b) no refund claims under the same category have been filed for any subsequent period. Condition (b) applies only to refunds of unutilized input tax credit for exports without payment, supplies to SEZ without payment, and accumulation due to inverted tax structure. Refiling may be done under "Any Other" with all supporting documents; the proper officer will calculate admissibility and, if payable, request ledger debit via FORM GST DRC-03 before issuing RFD-06 and RFD-05.

Airport retail outlets can claim refunds of taxes paid on indigenous goods sold tax-free to departing international tourists.
Retail outlets beyond airport immigration may claim refund of State, Central, Integrated, Union territory taxes and Compensation cess paid on inward supplies of indigenous goods sold tax-free to departing international tourists; refunds are invoice-based, not input tax credit, require GST registration and specified electronic records with audit trail, passenger proofs (passport, boarding pass, declaration), and filing of refund applications with prescribed undertakings and return copies, with procedural timelines for acknowledgement, scrutiny, sanction, inter-authority coordination for payment, and recovery where refunds were incorrectly made.

Direct Port Delivery eligibility allows AEOs and compliant importers meeting TEU or MSME-relief criteria, with specified exclusions.
Eligibility for DPD permits importers with AEO Tier I-III status or a clear compliance record and about 25 FCL TEUs in the prior year to apply via Annexure-A; the TEU requirement may be relaxed for deserving cases including MSMEs. Exclusions cover importers with mis-declaration/duty evasion issues in the last five years, those under prosecution, consignments subject to mandatory examination, and mainly LCL importers. DPD applies only to fully facilitated or unexamined consignments, requires opening PD accounts, arranging own transport for container pickup, and adherence to procedural formalities and undertakings in Annexure-A.

Double payment customs duty claims: updated verification procedures require PAO, ICEGATE, ICES and bank confirmations.
Refund claims for double or multiple payment of Customs Duty must be verified by the proper officer through (1) PAO/e-PAO and bank scroll checks for transfers to the government account, (2) ICEGATE Challan enquiry to confirm payments and ICES acceptance/rejection status, (3) System Manager verification of ICES payment-integration records, and (4) direct bank confirmation of transfer of excess payments; specified paragraphs of a prior public notice are withdrawn and implementation issues are to be raised with the Centralized Refund Section.

Inclusion of cesses in brand-rate duty drawback affirmed; some levies included while stowage excise excluded.
Calculation of the Brand Rate of duty drawback must include Education cess, Secondary and Higher Education cess, Social Welfare Surcharge, and Clean Environment cess where those levies are treated as duties of Customs or Excise and made subject to refund/drawback provisions; these elements are reflected in AIRs. Stowage Excise duty under the Coal Mines Act is not made subject to Customs or Central Excise refund/drawback provisions and therefore must not be included in duty drawback calculations.

GST clarification withdrawal requires State tax officers to follow the subsequent central instruction for uniform legal implementation.
The State tax administration withdraws its earlier circular corresponding to the withdrawn central GST clarification to ensure uniform implementation of GST law. State tax officers are directed, under the power to issue instructions for uniform implementation of the Tripura State GST Act, to follow the subsequently issued central clarification on the withdrawal.

GST refund claims after favourable appellate orders must follow the prescribed FORM GST RFD-01 clarification framework for uniform implementation.
GST refund claims following a favourable appellate or other forum order are to be made in FORM GST RFD-01 under the prescribed clarification framework. The State tax administration directs specified officers to follow the central tax clarification on such refund claims, with the objective of ensuring uniform implementation of GST law.

GST refund eligibility after NIL filing is governed by uniform instructions for FORM GST RFD-01 applications.
Eligibility to file a refund application in FORM GST RFD-01 for a period and refund category in which a NIL refund application has already been filed is addressed through a clarification intended to secure uniform implementation of GST refund provisions. State tax field formations are instructed to follow that clarification for consistent administration of refund applications following NIL refund filings.

GST treatment of state liquor licence fees treats State grants as non-supply, limiting exemption to state-issued liquor licences.
Granting of liquor licences by State Governments for licence or application fees was taxable and initially subject to reverse charge; the GST Council recommended exempting transitional demands and the Central Government enacted relief. Later, the Council recommended and the Central Government notified that State grants of alcoholic liquor licences for consideration are to be treated as neither a supply of goods nor a supply of service, a dispensation limited to State-issued liquor licences and not applicable to other fee-based licences.

GST treatment of liquor licence fees clarified as neither supply of goods nor service; applies only to State grants.
State-granted liquor licence fees for alcoholic liquor are treated as neither a supply of goods nor a supply of service for GST purposes, implementing a GST Council decision and Notification No. 25/2019-Central Tax (Rate). The clarification is confined to State Government grants of such licences and does not affect GST liability for other licences or fee-based privileges; earlier transitional relief for specified pre-GST taxable periods is acknowledged.

Explanation under Section 11(3) clarifies retrospective effectiveness from the original entry despite a later effective date statement.
The explanation excluding Government and Local Authority activities from 'business' was inserted under Section 11(3) of the CGST Act within the permitted one year period and therefore has effect from the inception of the original concessional entry; a later statement of an effective date in the implementing notification does not alter that retrospective operation.

Explanation under Section 11(3) confirmed effective from inception of concessional entry, clarifying retrospective operation period.
The explanation excluding Government and Local Authority activities from the term 'business' in Sl. No. 3(vi) of notification No. 11/2017 CTR, inserted by notification No. 17/2018 CTR, was made under Section 11(3) and therefore operates from the inception of the original concessional entry; a subsequent line in the later notification stating a later commencement date does not alter that retrospective operation.

Securities lending fees are taxable; lenders paid IGST until 30 Sep 2019, borrowers liable under reverse charge from Oct 1, 2019.
Lending of securities under the Securities Lending Scheme is a taxable supply of services when a lending fee is charged; intermediaries' facilitation services are also taxable. The supply attracts GST at 18%. From 01.07.2017 to 30.09.2019 the lender was liable under forward charge (IGST), and from 01.10.2019 the borrower is liable under the reverse charge mechanism (IGST).

Securities lending fees are taxable under GST; lender liable initially, then borrower liable under reverse charge from October 2019.
Lending of securities does not amount to disposal of securities and thus is not a transaction in securities; however, the lending fee charged by the lender is consideration for a taxable service and taxable under GST. Intermediary services facilitating lending are also taxable. Classification and rate are specified; from 01.07.2017 to 30.09.2019 GST was payable by the lender under forward charge (IGST), while from 01.10.2019 GST is payable by the borrower under reverse charge (IGST).

Place of supply: software and design services using sample hardware treated at recipient's location when testing is ancillary.
Where testing of software/design on prototype hardware supplied by the recipient is ancillary to a composite supply of chip design/software development, the activity is an ancillary part of a single supply and the place of supply is the location of the service recipient under the IGST place-of-supply rule. The rule concerning goods made physically available by the recipient does not separately determine place of supply for such ancillary testing; the contractual facts must be examined without artificially separating the composite supply.

Place of supply: composite software/design services with ancillary hardware testing are located at the service recipient's location.
Where software or integrated circuit design services include testing on prototype hardware provided by the recipient and that testing is ancillary to the principal software/design development, the entire engagement is a composite supply and the place of supply is the location of the service recipient under the IGST framework; separate place-of-supply rules for performance-based supplies do not apply to the ancillary testing component.

GST exemption for DG Shipping approved maritime training courses applies where courses form part of a recognised qualification, subject to notification conditions.
GST exemption for services by educational institutions applies to maritime training institutes and courses approved by the Director General of Shipping when the courses form part of a curriculum for obtaining a qualification recognised by law. Approval and designation powers under the Merchant Shipping Act and the associated STCW rules establish that DG Shipping approved institutes and courses qualify as education recognised for GST exemption, subject to the conditions set out in the relevant Central tax notification entry for educational institutions.