Incorrect GST Head Refund allows claims after correct tax payment when supply classification is later corrected by taxpayer or proceedings.
Refund of tax paid under an incorrect GST head may be claimed where a supply initially treated as intra-State or inter-State is later found to have the opposite character, whether by the taxpayer or in tax proceedings. The claimant must first pay tax under the correct head and file FORM GST RFD-01 within two years from that payment, subject to the transitional period for earlier correct-head payments. Refund is not available where tax has been adjusted through a credit note for the transaction.

Transfer of SEZ space under Rule 74: independent valuation plus e-auction allocates space and secures asset payment to exiting unit.
Transfer of space under Rule 74 uses an independent valuation and e-auction process: the SEZ Authority engages an independent valuer to assess depreciated physical assets and unutilised portions of upfront lump-sum payments; an identified incoming buyer states lease rent, the Authority conducts an e-auction disclosing that rent, and the highest lease-rent bid wins unless the highest bid is lower than the identified buyer's indicated rent, in which case that buyer secures the space. The successful bidder must pay a predetermined amount equal to the valuer-assessed transfer value to be passed to the exiting unit, and the process must conclude within 100 days of a complete exit application.

GST classification: cloud kitchens 5% without ITC; mining rights and alcohol job work taxed at standard rate-key rate clarifications.
Services by cloud kitchens/central kitchens are classified as restaurant service and attract 5% GST without ITC; ice cream sold by parlors is supply of goods attracting 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt. Satellite launch services to foreign customers qualify as export of services and are zero rated. Overloading charges at toll plazas receive toll treatment. "Giving on hire" includes renting to STUs and local authorities and is exempt when qualifying. Grant of mineral exploration and mining rights is classified under service code 997337 and was taxable at 18% for 01.07.2017-31.12.2018. Admission to amusement parks is 18% except where casino/race club/sporting events invoke 28%. Job work for alcoholic liquor attracts 18%, not the 5% food job work rate.

GST classification clarified: specified goods reclassified with applicable concessional and standard rates, and procedural rules set.
Clarification sets GST classification and rates for specified goods per GST Council recommendations: fresh fruits exempt only when supplied as plucked; dried/processed fruits and nuts taxable under headings 0801/0802. Tamarind seeds (heading 1209) not for sowing attract 5% from 1 October 2021; Copra (heading 1203) attracts 5%. Pure henna (heading 1404) attracts 5%. Value added betel/cardamom products attract 18%. Brewers' spent grain and similar residues (heading 2303) attract 5%. All goods under heading 3006 attract 12%; all goods under heading 3822 attract 12%. DGH import Essentiality certificate is sufficient for inter state stock transfers of same imported goods. UPS/inverter and external batteries sold together are taxed separately by heading. Renewable Energy Projects may use a 70:30 goods to services split for the 1 July 2017-31 December 2018 period; heading 4819 goods (including fibre drums) uniformly taxed at 18% from 1 October 2021.

Export of services: supplies by Indian incorporated subsidiaries to related foreign companies may qualify as export if statutory conditions are met.
Condition (v) of export of services excludes supplies between establishments of a distinct person; a branch/agency of a foreign company in India is an establishment of that foreign company and such intra-company supplies do not qualify as export. 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 related foreign incorporated entities outside India are not treated as supplies between merely establishments of a distinct person and may qualify as export of services, subject to the other conditions in section 2(6).

Input tax credit timing: debit note date governs eligibility, e invoice QR suffices for transport, export duty refund restriction narrowed.
The amendment to section 16(4) delinks debit note date from the underlying invoice date for ITC eligibility, making the debit note issuance date the relevant financial year for claiming input tax credit; the amended rule governs ITC claims made on or after the amendment date, irrespective of when the debit note was issued. E invoices need not be carried physically during movement: an electronic QR code embedding the Invoice Reference Number suffices for verification. The first proviso to section 54(3) restricts refunds of unutilized ITC only where goods are actually subject to export duty; nil rated, exempted, or non scheduled goods are excluded from that restriction.

Intermediary services definition clarified: intermediary facilitates a third-party main supply and excludes suppliers acting on their own account.
Intermediary means a broker, agent or similar person who arranges or facilitates a main supply of goods, services or securities between two or more other persons and does not include a person who supplies the main supply on his own account; intermediary arrangements involve two distinct supplies - the main supply between principals and the ancillary facilitation service - require a minimum of three parties, and exclude subcontractors or service providers who supply the main service on a principal-to-principal basis.

Extension of limitation: appeals and revisions under GST are extended, while original adjudication and compliance timelines remain statutory.
The Supreme Court's extension of limitation applies to judicial and quasi judicial proceedings-primarily appeals, reviews, revisions and similar remedies-so time limits for filing appeals before appellate authorities, the Appellate Authority for Advance Ruling, the Tribunal and courts are extended. Original adjudication timelines including scrutiny of returns, issuance of summons, searches, enquiries, investigations, arrests, show cause notices and routine taxpayer compliances remain governed by statutory provisions and notifications and are not broadly covered by the Supreme Court order.

GST classification of services clarified: restaurant delivery, goods treatment for ice cream, exemptions and applicable tax treatments set out.
Services by cloud/central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional restaurant tax without input tax credit; ice cream parlours selling pre manufactured ice cream are supplies of goods and taxed as such; government funded coaching under the disability scholarships scheme is exempt; satellite launch services to foreign recipients qualify as export of service and zero rated; overloading toll charges are treated as tolls for exemption; renting to STUs/local authorities is covered by "giving on hire" exemption; grant of mining rights is licensing for mineral use and taxed at the standard rate for the disputed period; amusement park admissions and job work for alcoholic liquor are treated as specified above.

GST classification clarified: tariff headings determine exemption or concessional tax treatment across seeds, copra, henna, reagents and packaging.
Clarification on GST classification and rates: fresh fruits exempt only if not frozen or dried; dried fruits taxable. Tamarind and seeds under the seeds heading attract concessional GST when not for sowing. Copra excluded from coconut exemption and taxable. Pure henna powder and leaves classify as vegetable dye materials and attract the concessional rate. Laboratory and diagnostic reagents under the reagents heading qualify for the concessional laboratory rate. Original/import essentiality certificate from the Directorate General of Hydrocarbons suffices for intra-company inter State stock transfers when records establish nexus.

Refund of wrongly paid tax: taxpayers can claim when supply classification is subsequently found different, subject to procedure and time limits.
The term subsequently held includes both taxpayer-initiated reclassification and reclassification by tax officers, and refund claims must be filed electronically within two years from the date tax was paid under the correct head, with earlier correct-head payments governed by two years from the date of the relevant notification; refunds are excluded where adjustment was made by issuing a credit note.

Extension of limitation periods for judicial and quasi judicial tax appeals now applies to filing of appeals and revisions under GST law.
Extension of limitation under GST law applies to appeals, reviews, revisions and other judicial or quasi judicial proceedings required to be instituted against quasi judicial orders, whose limitation periods stand extended by the Supreme Court order; taxpayer statutory compliances remain governed by statutory timelines and notifications, while investigative or enforcement actions such as scrutiny, summons, searches, inquiries and arrests are not covered and pending matters should continue to be adjudicated or disposed of physically or virtually.

Export of services: supply by Indian-incorporated group entities to their foreign related companies qualifies as export if other conditions satisfied.
The circular clarifies that an Indian-incorporated company and a foreign-incorporated company are separate legal persons, so supplies of services from an Indian-incorporated subsidiary, sister or group company to related companies incorporated outside India are not supplies between merely establishments of a distinct person and therefore can qualify as export of services, provided the other export conditions-supplier in India, recipient outside India, place of supply outside India, and receipt of payment in convertible foreign exchange-are satisfied.

Input tax credit on debit notes is fixed by the debit note date, and e invoice QR suffices during transport.
Eligibility for input tax credit on debit notes is determined by the debit note's date rather than the underlying invoice date; the amended rule governs availment on or after the amendment effective date while prior availment remains subject to the earlier law. E invoice QR codes embedding the Invoice Reference Number may be produced electronically during movement in lieu of physical tax invoices. The refund prohibition for unutilized input tax credit applies only where goods are actually liable to and suffer export duty; goods at nil rate or exempted from export duty are not covered.

Intermediary services: facilitative role between principals distinguishes intermediary status and excludes subcontracting or principal supply.
Intermediary means a broker, agent or similar person who arranges or facilitates a main supply of goods, services or securities between two or more persons and excludes anyone who supplies the main supply on their own account. Core prerequisites are a minimum of three parties, two distinct supplies (main and ancillary), and a subsidiary facilitative role. Subcontracting where the subcontractor supplies the main service on a principal-to-principal basis is not intermediary service. Place-of-supply rules for intermediary services apply only when supplier or recipient is outside India.

Extension of time for revocation of cancelled GST registration, with further extensions subject to commissioner approval.
Where the due date to file applications for revocation of cancellation of GST registration fell between March 1, 2020 and August 31, 2021 for cancellations under clauses (b) or (c) of sub section (2) of section 29, the filing deadline is extended to September 30, 2021 irrespective of whether applications are not filed, pending, rejected, on appeal, or rejected on appeal. Interaction with the proviso allowing administrative extensions is clarified: no further extension where the full 90 day period expired by August 31, 2021; Commissioner may grant 30 days where 60 days expired; Joint/Additional Commissioner and Commissioner may grant sequential 30 day extensions where only 30 days expired. Effective date: September 6, 2021.

Audit authorisation under West Bengal GST: designated tax officers empowered to conduct statutory audits across specified jurisdictions immediately.
Authorisation is granted to the named State tax officers, identified by level and designation, to undertake statutory Audit under the West Bengal GST framework within the specified circle/charge jurisdictions, including specialized units such as the Large Taxpayer Unit; the delegation of audit authority is effective immediately.

Refund of wrongly paid tax: claims allowed after reclassification if correct tax is paid and time limits are met.
Clarification treats "subsequently held" as including taxpayer-initiated reclassification and officer-led reclassification; refunds are available if the taxpayer pays tax under the correct head and files within two years from payment under that head (or, for pre-amendment payments, within two years from the amendment's commencement). Pending or disposed applications are governed by the amended rule; refunds are not available where tax was adjusted by issuance of a credit note.

Zero rating of IGST on services: labour for external cable installation qualifies for exemption as SEZ authorised operations.
The BoA at its 106th meeting approved and ratified multiple SEZ actions: extensions and refusals of LoAs; approvals of co developer status for infrastructure and services subject to SEZ Act/Rules and DoC Instruction No.98 lease periods; change of shareholding/name transfers conditioned on continuity of SEZ obligations, eligibility, disclosure to revenue authorities and tax assessment rights; ratification of procurement of restricted items subject to environmental compliance; approvals or deferrals for SEZ/FTWZ establishment, area changes and miscellaneous operational matters. The Board allowed an appeal confirming zero rating for labour services directly connected to authorised SEZ operations.

Refund of wrongfully paid tax: guidance clarifies eligibility and time limit for claiming refund after correction of tax head.
Refund is available when a supply misclassified as intra State or inter State is later reclassified either by the taxpayer or by authorities, provided the taxpayer pays tax under the correct head. Claims must be filed within two years from payment of tax under the correct head; for payments made before the relevant notification the two year period runs from the notification date. Refunds are barred if liability was adjusted by issuing a credit note. Applications are to be filed electronically and transitional provisions apply to earlier filed claims.