PDS milling services qualify for GST exemption within the composite-supply goods threshold, with job-work taxation applying otherwise.
Composite milling of wheat into fortified flour or paddy into rice for State Government distribution through the Public Distribution System is exempt where goods, including fortification inputs and packing material, do not exceed 25 per cent of total supply value. If the goods threshold is exceeded, the supply attracts GST at 5 per cent as job work when made to a registered person, including a recipient registered solely for tax deduction at source.

Ropeway construction for tourism supplied to a Government Entity falls outside concessional works contract treatment because it serves business purposes.
Concessional GST on composite works contracts supplied to a Government Entity requires construction of civil structures or original works predominantly intended for non-business use. The public-authority exclusion from business applies only to the Central Government, State Government and local authorities, not Governmental Authorities or Government Entities. Ropeway construction for tourism development is a business-purpose structure, falls outside separate concessions for roads, bridges, terminals and railways, and attracts 18% GST instead of the 12% rate.

Dynamic QR Code compliance permits payment-linked identifiers and excludes specified foreign-recipient service invoices from B2C invoice requirements.
Dynamic QR Code compliance applies to B2C invoices of taxpayers exceeding the prescribed turnover threshold. Invoices to Unique Identity Number holders are treated as B2C invoices. A UPI ID need not be accompanied by separate bank-account and IFSC details, and an authorised payment collector's UPI ID may be used. Overseas-recipient service invoices meeting the stated foreign-currency payment conditions need not carry a Dynamic QR Code. For over-the-counter sales, an invoice-linked order ID may be used before invoice generation. Where part-payment has been received, the code may show only the remaining amount payable, with full payment details disclosed on the invoice.

GST classification of sprinkler and drip irrigation parts determines concessional treatment when components are solely or principally used with systems.
Laterals and parts suitable solely or principally for use with sprinklers or drip irrigation systems, when classifiable under heading 8424, attract GST at 12% even if supplied separately. Parts of general use classified under a heading other than 8424 are taxable at the GST rate applicable to their respective heading.

Government loan guarantees for public undertakings remain exempt from GST when loans are obtained from banks or financial institutions.
GST exemption covers services supplied by the Central Government, a State Government or a Union territory to their undertakings or Public Sector Undertakings by guaranteeing loans taken from banking companies or financial institutions. Entry 34A in Tamil Nadu's GST exemption framework applies to such governmental loan-guarantee services, exempting the guarantee service from GST where it supports borrowings of the relevant undertaking or PSU.

GST exemption on examination services: fees and input services by central/state boards are exempt, accreditation remains taxable.
The circular confirms that GST exemption applies to services by Central or State Boards in conducting examinations for students, including entrance examinations and associated fees, and to input services relating to admission or conduct of examinations such as online testing, result publication, and printing of admit cards and question papers. It further specifies that other services, notably accreditation or registration of institutions or professionals, are taxable and attract GST.

GST exemption scope for annuity payments clarified: construction annuities remain taxable as exemption covers access services only.
Entry 23A's exemption for annuity payments applies only to access/operation services under Heading 9967 and, therefore, does not exempt annuities or deferred payments made for construction of roads, which fall under Heading 9954 and remain subject to GST applicable to construction services.

GST exemption on catering services: serving food to schools and anganwadis is exempt regardless of funding source.
Services consisting of serving food (catering, including mid-day meals) to schools and Anganwadis are exempt from GST under Entry 66(b)(ii), and this exemption applies irrespective of whether such supplies are funded by government grants or corporate donations.

Extension of time to apply for revocation of cancellation allows officers to grant limited extensions following procedural requests and review.
This SOP operationalises the amended provision permitting staged extensions for filing FORM GST REG-21: applicants who file beyond the initial period must request extension by letter or e mail to the proper officer, who forwards it to the jurisdictional Joint/Additional Commissioner. The Commissioner or Joint/Additional Commissioner may extend time on sufficient cause with reasons recorded, may grant personal hearing if needed, and must communicate grant or rejection via the proper officer; on a grant, the proper officer will process the REG-21 application. The SOP applies until GSTN portal functionality is available.

Extension of limitation applies to GST appeals and revisions, not to original adjudication or enforcement proceedings.
The Supreme Court's extension of limitation applies to judicial and quasi judicial lis-principally appeals, reviews and revisions-and thus extends filing timelines for appeals before appellate authorities and courts. The extension does not cover original adjudication, taxpayer statutory compliance deadlines, enforcement actions such as searches, enquiries or arrests, nor routine steps like issuance of show cause notices; those remain governed by statutory time limits or specific statutory extensions.

IEC de-activation for non-updated records to be implemented; affected holders can reactivate by online updation.
A phased de-activation of IECs that have not undergone the required annual electronic updation will be implemented; IECs without updation since 01.01.2005 are targeted for de-activation subject to a final opportunity to update online. Applications already submitted and pending regional approval will be excluded. De-activated IECs may be automatically reactivated following successful online updation by the holder, and the updated status will be transmitted to the Customs system without manual intervention.

Alignment of interests: designated employees must mandatorily invest part of compensation in scheme units, subject to lock in and controls.
Designated Employees of AMCs must have part of compensation mandatorily invested in scheme units, with junior employees subject to phased implementation until a specified age, purchases made on salary day and apportionment using previous month closing AUM, CTC and perquisite treatment defined, a three year lock in and prescribed redemption/approval procedures for liquid and open ended schemes, exceptions for fund structures, and a SEBI determined clawback for gross misconduct, together with required audit trails and monthly aggregate disclosures.

Export of services: supplies from Indian-incorporated affiliates to foreign parents can qualify as exports if other conditions are met.
The circular clarifies that a company incorporated in India and a foreign company incorporated outside India are separate persons; therefore supplies of services by an Indian-incorporated subsidiary/sister/group concern to establishments of the foreign parent abroad are not "merely establishments of a distinct person" under Explanation 1 to section 8 and need not be excluded by clause (v) of sub-section (6) of section 2 of the IGST Act, subject to fulfilment of the other export conditions. By contrast, branches, agencies or representative offices of the same foreign company are establishments and supplies between them and the foreign parent do not qualify as export.

Export of services: supplies from an Indian incorporated group company to foreign parent establishments may qualify as export.
Clause (v) excludes supplies between establishments of the same person treated as distinct under Explanation 1 to section 8; branches, agencies or representational offices are establishments per Explanation 2. A company incorporated in India and a foreign company incorporated outside India are separate persons. Therefore, services supplied by an Indian incorporated subsidiary/sister/group company to establishments of its foreign parent outside India are not barred by condition (v) and may qualify as export of services, subject to the other statutory export conditions.

Input tax credit timing clarified: debit note date determines relevant financial year and governs ITC availment.
The circular clarifies that the date of issuance of a debit note determines the financial year for claiming input tax credit, and the amended timing rule governs ITC availment for claims made on or after the amendment's effective date; e invoices may be verified by electronic production of the QR code with the Invoice Reference Number instead of a physical invoice during movement; and the refund prohibition on unutilized ITC applies only to exports actually subjected to export duty, excluding goods with nil or exempt export duty.

Input tax credit limitation: debit note date, not invoice date, determines when ITC can be claimed under GST.
The amendment makes the date of issuance of a debit note determinative of the financial year for claiming input tax credit; ITC claims made on or after the amendment's effective date are governed by the amended timing rule, while ITC availed prior to that date remains under the prior provision. Illustrations clarify cross year debit notes. Additionally, where an e invoice with an embedded Invoice Reference Number (IRN) has been generated, electronic production of the QR code suffices instead of a physical invoice, and export related refund restrictions apply only to goods actually subject to export duty.

Intermediary services defined as facilitation between multiple parties; intermediary status depends on ancillary role and absence of principal supply.
Clarification defines intermediary as a person who arranges or facilitates a supply between other persons and does not supply the main goods, services or securities on his own account. Intermediary services require more-than-two parties, consist of two distinct supplies (main supply and ancillary facilitation), and exclude subcontractors or persons supplying the main service on a principal-to-principal basis. Place-of-supply rules for intermediary services under section 13 of the IGST Act apply only when either the supplier or recipient is located outside India.

Intermediary services clarified: role is ancillary and distinct from principal suppliers, excluding subcontractors under GST.
An intermediary is a broker, agent or similar person who arranges or facilitates a supply of goods, services or securities between two or more persons and does not include a person who supplies the main goods or services on his own account. Intermediary services are ancillary to a separate main supply and require at least three parties; they are distinct from sub-contracting, where the subcontractor supplies the main service on a principal-to-principal basis. Place-of-supply rules for intermediaries apply only when either the supplier or recipient is located outside India.

ECCS RBI integration: data sharing for documents with validated AD codes; exporters/importers must register AD codes on ICEGATE.
ECCS will transmit Courier Bills of Entry and Courier Shipping Bills to RBI via ICEGATE; from 01.11.2021 data will be shared only for documents with validated AD code status in ECCS, though ECCS processing continues even without AD codes. Exporters and importers are advised to register AD codes on ICEGATE, with exemptions where AD code is already registered in ACC at the same port code and for personal imports/exports; contact points are provided for implementation issues.

Aadhaar authentication: mandatory for refund and revocation eligibility, alongside tighter ITC and e portal controls to curb fraud.
The Council approved Law Committee recommendations to require Aadhaar authentication for specific existing registrations (refund and revocation eligibility), designate www.gst.gov.in as the Common GST Electronic Portal retrospectively, tighten ITC availment by aligning claims with portal data (GSTR-2B and amended rule 36(4)), enforce sequential filing and auto-population of late fees for GSTR-1 via GSTR-3B, permit conditional transfer of CGST/IGST cash ledger balances between distinct persons, clarify interest applicability on ineligible ITC availed and utilised with retrospective effect, and adopt multiple refund, filing-frequency and fitment measures while deferring wide restriction of the IGST refund route to avoid exporter disruption.