Place of supply in composite semiconductor design services follows recipient location when prototype testing remains ancillary.
For composite supplies of electronic software development and integrated-circuit design to recipients in non-taxable territory, prototype hardware testing that only validates or improves the core software or design remains ancillary. Place of supply is determined by the service recipient's location under section 13(2) of the IGST Act. The physical-availability rule for services concerning goods does not separately govern that ancillary testing, and the contractual supply must be characterised on its facts.

Securities lending arrangements attract GST because temporary lending for a fee constitutes a taxable service.
Temporary lending of securities under the Securities Lending Scheme, 1997 is a taxable service rather than a transaction involving disposal of securities. The lending fee is consideration, while intermediary facilitation for commission or fee is separately taxable. The service is classified under heading 997119 and taxed at 18%. For the earlier period, the lender bears IGST under forward charge, without further IGST where CGST, SGST, or UTGST was already paid. From 1 October 2019, the borrower bears IGST under reverse charge mechanism.

Retrospective operation of GST explanations excludes government and local authority activities from business under concessional-rate entry.
Explanation to concessional-rate entry 3(vi) excludes activities or transactions undertaken by Government and local authorities from the meaning of "business" for that entry. Inserted within one year under section 11(3) of the Goa GST Act, the explanation is treated as forming part of the entry from its inception on 21 September 2017. A stated later commencement date does not alter that operation.

Liquor licence fees: State grants of alcoholic liquor licences are treated as non-supplies, unlike other taxable licensed privileges.
Licence fees and application fees paid for State Government licences relating to alcoholic liquor for human consumption are not subject to GST. State grants of such licences are treated as neither a supply of goods nor a supply of services. The corresponding service of granting liquor licences was exempt from service tax for the pre-GST period from 1 April 2016 to 30 June 2017. This special treatment is limited to liquor licences; other governmental licences, privileges and rights granted for consideration remain taxable, generally under reverse charge.

GST classification clarifications define tax treatment for leguminous vegetables, lease imports, solar components, and medical-device parts.
GST classification treats merely heat-treated, unseasoned dried leguminous vegetables under HS heading 0713; branded goods in unit containers attract 5% GST and other cases are exempt, while mixtures with oil or salt or namkeens fall under subheading 2106 90. Almond milk falls under a residual beverage entry and attracts 18% GST. Mechanical sprayers of all types attract 12% GST. Imported stores for use in Indian Navy ships are exempt from GST. Lease-import IGST exemption applies to qualifying service arrangements, subject to bond, non-transfer, re-export and breach-payment conditions.

GST classification of petroleum exploration services distinguishes operational extraction support from professional consulting and evaluation services.
GST classification distinguishes petroleum exploration, mining and drilling support under heading 9986 from professional, technical and business services under heading 9983. Operational oil and gas extraction support includes well-related and extraction-unit activities, but excludes geological, geophysical and related consulting. Geological and geophysical consulting and mineral exploration or evaluation fall within heading 9983. Services outside these specified entries must be classified under their respective headings and taxed accordingly.

Airport levy GST: Airlines exclude PSF and UDF from ticket value when acting as qualifying pure agents.
PSF and UDF are consideration for airport services supplied to passengers and are subject to GST payable by airport operators. Airlines collect those charges as pure agents only if the pure-agent requirements are satisfied, including authorised payment, separate invoice disclosure, lack of title or own use, and recovery limited to actual amounts. Such charges and GST are excluded from airline supply value; airlines cannot claim related input tax credit. Registered passengers may claim input tax credit based on the airline's pure-agent invoice. Airline collection charges remain subject to GST under forward charge.

GST exemption on liquor licence fees: state grant of such licences treated as not a supply, limiting GST liability.
Granting of alcoholic liquor licences by State Governments against licence or application fees is treated as neither a supply of goods nor a supply of service for GST; the GST Council and Central Government exempted licence/application fees for alcoholic liquor for the period 01.04.2016 to 30.06.2017, and Haryana implemented this clarification by departmental notification while limiting the dispensation to State liquor licences only.

Retroactive explanation under section 11(3) treated as part of original notification, excluding government activities from 'business'.
The explanation inserted into serial number 3(vi) of notification No.46/ST-2 was validly made under section 11(3) of the HGST Act within the permitted one year period and is therefore treated as part of the original notification from its inception, excluding Government and Local Authority activities from the term 'business' for that concessional entry.

Securities lending supply is taxable; lenders charged until 30 Sep 2019, borrowers liable under reverse charge from 1 Oct 2019.
Lending of securities under the Securities Lending Scheme does not amount to disposal of securities but the lending fee charged by the lender is taxable as a service. Intermediaries' facilitation services are taxable separately. The supply is classified as a service taxed at 18%. For 01.07.2017-30.09.2019 GST was payable by the lender under forward charge (IGST) subject to credit where CGST/SGST/UTGST was paid; from 01.10.2019 the borrower is liable under reverse charge (IGST).

Place of Supply: recipient location for composite software/design services when hardware testing is ancillary, under IGST rules.
Where an Indian supplier provides software and chip design services as a composite supply and tests the work on prototype hardware supplied by the recipient, the testing is an ancillary activity and the principal supply is the software/design. The entire contract is a single supply and the place of supply is the location of the service recipient; separate place of supply rules for ancillary components do not apply to such testing.

GST exemption on maritime training: DG Shipping approved courses by maritime institutes qualify as educational services and are exempt.
DG Shipping approved maritime training institutes and their courses are recognised as educational services under the Merchant Shipping Act and associated rules, and thus qualify for the GST exemption provided they meet the eligibility conditions specified in the Haryana state notification defining "educational institution."

GST on donor name display: no levy where acknowledgement is philanthropic and not advertising or quid pro quo.
Where a donor's name is displayed solely as an expression of gratitude and public recognition without promoting the donor's business, that acknowledgement is not a supply for consideration and attracts no GST, provided the recipient is a charitable organisation, the payment is a gift or donation, and the purpose is philanthropic rather than advertising.

Airport levies treated as airport operator supplies; airlines as pure agents exclude those fees from GST liability.
PSF and UDF are charges by airport operators constituting consideration for services to passengers and liable to GST. When airlines collect these fees on behalf of airport operators and satisfy Rule 33 pure agent conditions, the fees and the GST component charged by the airport operator are excluded from the airline's taxable value; airlines must separately indicate amounts and cannot claim ITC on GST paid on PSF/UDF. Airport operators are liable to pay GST on PSF/UDF; collection charges to airlines are taxable supplies with ITC available to the airport operator.

Support services classification clarifies which exploration and drilling activities fall within specified service codes and headings.
The circular clarifies that operational onsite extraction and support activities fall under heading 9986 governed by the Explanatory Notes to service codes 998621 and 998622, while professional, technical and consulting exploration services fall under heading 9983 governed by the Explanatory Notes to service codes 998341 and 998343; services outside those entries are to be classified elsewhere and taxed accordingly.

GST classification: limited-processed legumes, almond milk, sprayers, naval imports, leased imports and parts get specified rate treatment.
Mild heat treatment of dried leguminous vegetables that only removes moisture or skin does not change classification under HS 0713; branded packed units attract concessional GST while other forms may be exempt, and mixtures with added ingredients are classifiable as edible preparations. Almond milk is not fruit juice and is classifiable under the residual beverage entry attracting the general residual rate. Mechanical sprayers of all types fall within the mechanical sprayer entry and attract the prescribed concessional rate. Imported naval stores are GST-exempt; goods imported under lease are exempt from IGST when imported to supply specified services subject to bond conditions. Parts for solar water heaters within specified chapters and parts solely or principally for medical devices are eligible for concessional classification and rates.

Refund procedure after favourable appeal order: file fresh refund claim, provide orders and supporting documents, re credit applied.
When a refund previously rejected and debited from the electronic credit ledger is subsequently allowed in appeal or another forum, the claimant must file a fresh refund application under the category for refunds arising from assessment/provisional assessment/appeal/any other order, provide order details and supporting documents, and need not debit again amounts already debited. The proper officer will sanction the allowed refund, issue sanction and payment orders, and ensure re credit of any remaining debited amount following applicable re credit guidelines and undertakings.

Withdrawal of circular on post sales discounts under GST ensures uniform implementation by ab initio withdrawal under section 168.
The Commissioner of State Tax withdraws ab initio the departmental circular that had provided clarifications on the GST treatment of secondary or post sales discounts, in response to representations and apprehensions, invoking powers under section 168 of the Haryana Goods and Services Tax Act, 2017 to ensure uniform implementation across field formations.

Refund re-filing allowed after inadvertent NIL filing when statutory eligibility and subsequent-period conditions are satisfied.
A registered person who has filed a NIL refund claim in FORM GST RFD-01A/RFD-01 for a given period may re-apply for refund for that same period and category only if (a) a NIL claim was filed for that period and category, and (b) no refund claims in that category have been filed for any subsequent period; condition (b) applies only to unutilized ITC refunds for exports without tax, supplies to SEZ without tax, and inverted tax accumulation. Eligible taxpayers may file under "Any Other" category with supporting documents and the proper officer will assess admissibility and require electronic credit ledger debit if necessary.

Government-backed Line of Credit terms require majority Indian sourcing, EDF shipment declaration, strict utilization and commission rules.
Government-backed Line of Credit from Exim Bank to Ghana finances export of eligible goods, works and services for a potable water project, requiring at least 75 percent Indian sourcing and permitting 25 percent foreign procurement; includes a 60 month terminal utilisation period after scheduled completion, mandatory Export Declaration Form shipment reporting, prohibition on LoC-paid agency commission (with exporter-funded commission permitted subject to realization and remittance rules), and instructs Authorised Dealer Category I banks to notify exporters and obtain full LoC details from Exim Bank; circular issued under FEMA authority.