Consistency with Rules of Origin: officers must apply CAROTAR aligned with trade agreement verification and information rules.
Officers must apply CAROTAR consistent with the Rules of Origin in the relevant trade agreement; where conflict exists, the Rules of Origin prevail. Proper officers may request further information if origin criteria are suspect and may proceed to further verification if importers do not provide required information, all subject to the verification standards and procedures of the applicable trade agreement.

Summons under CGST Act require prior approval, judicious use, and restraint against routine calls to senior officials.
Guidelines on issuance of summons under Section 70 of the CGST Act require judicious use of the power and discourage routine summons where requisition of information or online statutory records may suffice. Summons by Superintendents need prior written approval from a Deputy or Assistant Commissioner, with reasons recorded, and file records must note appearance, non-appearance and statements. Senior management should not ordinarily be summoned first, repeated summons without proper service should be avoided, and complaints for non-attendance may follow after reasonable opportunity and due service.

Arrest under GST law must rest on credible reasons, investigation necessity, and clear evidence of tax evasion intent.
Guidelines for arrest and bail under the CGST Act require arrest to be founded on clear and credible reasons to believe, and not made routinely or mechanically. Arrest should be justified by the need for proper investigation, the risk of tampering with evidence or witnesses, the possibility of absconding, and evident intent to evade tax, misuse wrongful input tax credit, obtain fraudulent refund, or fail to pay tax collected. Arrest is discouraged in technical disputes or cases involving only a difference of legal interpretation, especially where the person is cooperating with investigation.

GST classification of electrically operated vehicles clarified; absence of fitted battery does not change classification, reduced rate applies.
Clarifications: electrically operated vehicles remain classifiable under HSN 8703 even if supplied without batteries and attract the concessional five per cent GST; Napa and similar minor polished dimensional stones qualify for the concessional five per cent entry; mango forms under CTH 0804 are distinguished-fresh mangoes exempt, sliced dried concessional, other processed forms including pulp at standard rate; treated sewage water under heading 2201 is exempt; nicotine polacrilex gum for cessation is classifiable under the oral nicotine tariff item at the standard rate; fly ash content condition applies only to aggregates; dal milling by products under heading 2302 attract the concessional rate when used as cattle feed ingredient.

Consideration for tolerating or refraining from an act taxable only where an express or implied contractual supply exists.
GST applies to payments only when they constitute consideration for an independent contractual supply of agreeing to refrain from an act, to tolerate an act or situation, or to do an act. Payments that merely compensate for breach, statutory cancellation compensation without a toleration agreement, penalties for legal violations, cheque dishonour fines and forfeiture of earnest money where nothing is supplied in return are not consideration and are not taxable. Conversely, charges that represent ancillary facilities bundled with a principal supply (late payment acceptance, cancellation fees, early termination or prepayment facilities) are consideration for supply and taxable at the rate of the principal supply.

GST exemptions clarified for various services, specifying applicable rates, reverse charge liabilities and retrospective regularisation where applicable.
Clarifies GST applicability and rates across specific services: ice cream parlours attract 18% with ITC from October 14, 2021 and past 5% payments without ITC are regularised; educational entrance/application and migration fees are exempt as services by educational institutions to students; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan are exempt subject to customs/transhipment and tracking rules; renting of vehicles with driver for mineral transport is taxable as rental (heading 9966) and not exempt transport; IVF services are exempt as health care; sale of land (even after basic development) is not taxable.

GST applicability on services clarified across exemptions, rental vehicle taxation, transit cargo and healthcare services.
Clarifications specify GST chargeability and rates across diverse services: ice cream parlours are subject to standard GST with ITC from the revised effective date and past concessional payments are regularised as fully paid; educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered by the pre amendment raw fibre exemption; transit cargo services to and from Nepal and Bhutan (including return empty containers) are exempt subject to customs/transshipment procedures; renting of vehicles with driver is taxable rental service and corporate recipients may be liable under reverse charge; IVF services qualify as exempt health care services; sale of land (even after development) is outside GST.

Refund of unutilised ITC on export of electricity: filing, documentation and calculation procedure clarified for applicants.
Claimants must file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B (export invoice details, energy exported, tariff per unit), monthly REA statement of scheduled energy from RPC Secretariat and export agreement(s), and Statement 3A showing refund calculation. No initial debit from the electronic credit ledger is required; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders. Turnover for refund uses REA scheduled energy multiplied by contracted tariff, using the lower of invoice or REA quantities where they differ.

Re-credit in electronic credit ledger enabled via FORM GST PMT-03A after deposit of erroneously sanctioned refunds.
Prescribes re-credit in the electronic credit ledger via FORM GST PMT-03A where a taxpayer deposits an erroneously sanctioned refund by payment through FORM GST DRC-03 from the electronic cash ledger with interest and penalty. Taxpayers must submit the prescribed written request (Annexure-A) to the jurisdictional proper officer; the officer, on satisfaction of full payment, shall re credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A, preferably within 30 days from request receipt or payment.

Arrest for customs offences restricted to exceptional situations with revised value and offence based thresholds.
Arrest powers under the Customs Act are to be exercised only in exceptional situations where specified operational thresholds or offence characteristics are met, including unauthorised baggage importation, smuggling of high value or prohibited goods, wilful mis declaration or concealment in appraisement cases, fraudulent evasion of duty, misuse of drawback or exemptions, and fraudulently obtained instruments; certain categories (counterfeit currency, arms, explosives, antiques, art treasures, protected wildlife and endangered species) fall outside the value thresholds and may warrant arrest based on facts and circumstances. The Board directs circulation of these revised guidelines and reporting of implementation difficulties.

Prosecution thresholds for customs offences updated, altering when high-value smuggling and commercial fraud cases are initiated.
Revised monetary thresholds for initiating prosecution under the Customs Act, 1962 set specific limits for baggage/outright smuggling and appraising/commercial-fraud cases, triggering prosecution where unauthorized importation, wilful mis-declaration, concealment of restricted goods, duty evasion, fraudulent drawback or fraudulent use of instruments meet the prescribed thresholds. Non-declaration of foreign currency by foreign nationals/NRIs at departure exceeding the baggage threshold should not automatically lead to prosecution if lawful acquisition and inadvertent non-declaration are claimed. Sanctions granted after this Circular must follow the new limits and pending unfiled sanctioned cases must be reviewed accordingly.

Health Certificate requirement for imported milk, pork and fish mandates sanitary attestations ensuring food safety before entry.
Imported consignments of milk and milk products, pork and pork products, and fish and fish products must be accompanied by a Health Certificate issued by the exporting country's Competent Authority in the prescribed Annexure-I format, containing product identification, transport and entry details, authorised official attestations of establishment approval, compliance with Indian Food Safety and Standards product, microbiological and additive requirements, hygienic production and HACCP-based controls, absence of prohibited residues beyond prescribed limits, and a ninety-day certificate validity.

Work from Home permission under SEZ rules: formal WFH schemes required, approved if unresponded within prescribed period.
Implementation of Rule 43A requires units to adopt a formal WFH Scheme and notify the Development Commissioner at least fifteen days before implementation, submitting a covering note with employee counts, categories eligible for WFH, duration (up to one year per application), an undertaking to ensure physical attendance consistent with approved percentages, and details of employees when WFH covers half or more of the workforce. An accompanying spreadsheet must list eligible employees, identification details, asset assignments, and individualized WFH durations. Applications are processed within fifteen days and are deemed approved if no response is received.

Export policy amendment makes exports of wheat-flour items subject to IMC recommendation and quality certificate requirement.
Export policy for items under HS Code 1101 remains 'Free' but export is conditioned on recommendation of the Inter-Ministerial Committee (IMC), and IMC-approved shipments require a Quality Certificate from the Export Inspection Council or its authorized agencies. Transitional arrangements under Para 1.05 of the Foreign Trade Policy are excluded, while specified consignments already loaded or registered with Customs during the interim period are permitted to export.

Online appeal admission under GSTN module must proceed despite technical issues, with immediate IT resolution and rule-based admission.
Online appeals under the Uttar Pradesh Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 are filed through the GSTN Appeal Module in APL-01, and the appellate authority can view the appeal on login. If a technical problem affects online admission after the prescribed appellate amount has been deposited, the issue must be taken up immediately with the Headquarters IT Section, and the appeal must be admitted in accordance with rules.

GST classification of electrically operated vehicles: absence of battery does not preclude concessional GST treatment for such vehicles.
Electrically operated vehicles are classifiable under HSN 8703 and attract the concessional rate even if batteries are not fitted at supply; Napa and similar minor-polished building stones qualify for the concessional entry notwithstanding lack of mirror polishing; mango forms are distinguished-fresh exempt, sliced dried concessional, other processed forms including pulp taxable at the higher rate; treated sewage water under heading 2201 is exempt; Nicotine Polacrilex gum for cessation is classifiable under the new nicotine tariff item and taxable accordingly; the 90% fly ash content condition applies only to fly ash aggregate; dal-milling by-products fall under heading 2302 and attract the concessional rate, with past periods regularizable.

GST exemptions and rates clarification: redefined treatment for services including rentals, education fees, transit cargo and healthcare.
Clarifications consolidate GST Council and CBIC positions on rates and exemptions: ice cream parlours charged 18% with ITC from 06.10.2021 (past 5% payments treated as discharged), advertising space in souvenir books taxed at concessional 5%, turnkey dairy plant contracts treated as works contracts eligible for 12% prior to 18.07.2022 and 18% thereafter, and educational entrance/application/migration fees exempt. Storage of ginned/baled cotton was exempt prior to 18.07.2022; transit cargo services to/from Nepal and Bhutan are exempt subject to customs transit compliance. Renting of vehicles with operator is a taxable rental service (heading 9966) with reverse charge implications for corporate hirers.

GST classification clarifications: electric vehicles, mango products, treated sewage, nicotine gum, fly ash and pulse by products reclassified.
Clarifies GST classification and rates: electrically operated vehicles fall under HSN 8703 and attract the concessional rate even without batteries; Napa and similar minor polished building stones qualify for concessional treatment; fresh mangoes are exempt, sliced dried mangoes attract concessional rate while other dried forms including pulp attract the standard taxable rate; treated sewage water is exempt as water; nicotine polacrilex gum for cessation is classifiable under nicotine oral products with the applicable taxable rate; the 90% fly ash content condition applies only to aggregates and not bricks; pulse milling by products used as cattle feed are classifiable under bran/residues heading and attract the concessional rate, with past periods regularised.

Agreement to tolerate an act: only contractual consideration constitutes a GSTable supply; penalties and statutory compensation generally not taxable.
GSTability hinges on whether a payment is consideration for a contractual agreement to refrain, tolerate or do an act. Only where an express or implied agreement exists and consideration flows as payment for that agreed-for activity will the receipt constitute a taxable supply; mere compensatory payments, statutory compensation, fines for breach or penalties for violation of law that do not procure an agreed toleration or act are not consideration and are not taxable.

GST classification and exemptions clarified: scope of taxable services, rental versus transport distinction, and exemption boundaries.
Clarification of GST applicability across specified services: ice cream parlours supply now treated as standard taxable supply with past concessional payments regularised without refunds; educational institution entrance, admission and migration fees are exempt; storage of ginned or baled cotton was exempt as raw vegetable fibre before the exemption's withdrawal; transit cargo services to and from Nepal and Bhutan, including return of empty containers, are exempt subject to customs and tracking rules; renting of transport vehicles with operator is rental service distinct from passenger transport and attracts separate tax treatment with corporate reverse charge liability when the vehicle is at hirer's disposal.