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    PUBLIC NOTICE No. 15/2024 - 12-09-2024 Customs
    Streamlining the Procedure of Processing Brand Rate Drawback Claims under Section 75 of the Customs Act, 1962 - Reg.
    Show AI Summary
    Brand Rate Drawback claims: streamlined filing, timelines, extensions, bond requirements and documentation procedures for exporters.
    Applications for fixation of Brand Rate Drawback under Section 75 read with Rule 6 and Rule 7 must be filed within three months from the relevant date, accompanied by specified DBK statements, declarations, manufacturing descriptions, attestations and working sheets. Incomplete filings will be returned with a Deficiency Memo and deemed not filed if deficiencies are not cured within 30 days; extensions (three months by Assistant/Deputy Commissioner and further six months by Principal/Commissioner) are available on application with prescribed fees and may involve inquiry. Bond requirements differ for provisional drawback under Rule 6 and Rule 7.
    Public Notice / Advisory No. 14 / 2024 - 12-09-2024 Customs
    Goods Registration (GR) Process for Less than Container Load (LCL) Cargo at CWC-CFS, HAL-CFS, and MARIGOLD-CFS under ICD Whitefield (INWFD6) – regarding
    Show AI Summary
    Goods Registration process readiness: timely LIGM filing and custodian filing at ICEGATE to enable GR and resolve acknowledgment errors.
    The notice requires timely filing of the Local Import General Manifest (LIGM) by freight forwarders or consolidators via EDI before cargo arrival at the CFS to enable GR initiation; authorises CFS custodians/CCSPs to file Import Arrival Messages at ICEGATE on importers' behalf upon receipt of requisite documents; mandates custodian mechanisms for ICEGATE acknowledgment verification and correction of clerical or SMTP errors; and prescribes a custodian endorsed manual GR request process and escalation of unresolved system errors to DG Systems.
    23/2024-2025 - 12-09-2024 DGFT
    Further abeyance of Public Notice No. 05/2024 dated 27.05.2024 until 31.10.2024
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    Abeyance of Public Notice restores prior wastage norms and SIONs, suspending recent modifications pending further notice.
    The notice places in abeyance the modifications to permissible wastage and Standard Input Output Norms for precious metal content in export items and extends that abeyance until 31st October 2024. During this interim period, wastage norms under the Handbook of Procedures and SIONs M1-M7 as they existed prior to the earlier Public Notice are restored and remain operative.
    15/2024 - 12-09-2024 Customs
    Extending export related benefits for exports made through courier mode
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    Export benefits via courier mode now processed on ICES to enable Duty Drawback, RoDTEP and RoSCTL claims.
    Duty Drawback, RoDTEP and RoSCTL claims for courier exports will be processed on ICES; authorised couriers must file Shipping Bills on ICEGATE under existing courier registrations, custodians at ICTs must register on ICEGATE to manage export goods registration and messaging, goods will be examined at ICTs while customs clearance is performed on ICES, and a DG Systems Advisory will further elaborate the modality.
    02/WBGST/PRO/2024 - 12-09-2024 GST - States
    Partial modification of order no. 03/WBGST/PRO/2021 dated 17.08.2021
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    Appellate authority appointment for Temp ID appeal cases and enforcement-generated demands under the goods and services tax framework.
    Appointment of an appellate authority is partially modified so that Sri Pradipta Kumar Gangopadhyay, Additional Commissioner of Revenue, shall hear appeals in specified Temp ID and enforcement-generated demand cases under the West Bengal Goods and Services Tax Act, 2017. The order applies immediately, while matters with three prior adjournments or matters already finally heard under earlier authorization are to be disposed of in the same capacity.
    TRADE CIRCULAR No. 22/2024 - 11-09-2024 GST - States
    Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi.
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    GST classification clarifications: specified goods and supplies regularized with certification and input tax credit conditions.
    Solar cookers operating on dual energy are classifiable under heading 8516 and attract the 12% GST rate. All sprinklers, including fire water sprinklers, attract 12% GST, and past doubts are regularized on an as is where is basis. Parts of poultry-keeping machinery are classifiable under tariff item 84369100 and attract 12% GST; the schedule entry was amended to include parts and past issues are regularized. Pre-packaged agricultural produce in packages over 25 kilogram or 25 litre is excluded from the expression pre-packaged and labelled, so it will not attract the 5% levy. Supplies of pulses and cereals to or by government-engaged agencies for approved schemes from 01.07.2017 to 17.07.2022 are regularized subject to a Deputy Secretary certificate and reversal of Input Tax Credit if availed.
    TRADE CIRCULAR No. 21/2024 - 11-09-2024 GST - States
    Clarifications regarding applicability of GST on certain services
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    GST exemptions and regularisation clarified for rail services, SPV infrastructure use, RERA fees, digital payment incentives, reinsurance and accommodation.
    Clarifies GST Council recommendations: Ministry of Railways public services and inter zonal supplies exempted and past liability regularized on an 'as is where is' basis; SPV supplies permitting use of infrastructure exempted and past transactions regularized; RERA statutory collections covered by governmental authority exemption; acquiring bank incentive sharing, where distributed as decided by the payment operator in consultation with participating banks, treated as a subsidy and not taxable; reinsurance (including retrocession) and certain accommodation supplies are exempt or regularized for specified past periods.
    TRADE CIRCULAR No. 20/2024 - 11-09-2024 GST - States
    Processing of refund applications filed by Canteen Stores Department (CSD)
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    Refund entitlement for Canteen Stores Department: electronic GST refund filing and portal validation ensure eligibility and invoice matching.
    CSDs notified under section 55 may claim a refund of fifty per cent of state tax on inward supplies received for subsequent supply, by filing FORM GST RFD-10A electronically. Claims must be supported by supplier-declared invoices (GSTR-1) and supplier filing of GSTR-3B, include specified undertakings and declarations, and be filed within two years of the quarter end in which the supply was received. Proper officers will validate GSTINs, returns, and invoice matches on the portal, permit only validated invoices, cap refunds at fifty per cent of respective taxes, require ITC reversal where applicable, and issue orders in FORM GST RFD-06 with speaking reasons.
    TRADE CIRCULAR No. 19/2024 - 11-09-2024 GST - States
    Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports.
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    Refund of additional IGST for upward export price revisions; claim via FORM GST RFD-01 with prescribed documents and verification.
    Refund mechanism for additional Integrated Tax (IGST) paid after upward revision of export prices: exporters may file FORM GST RFD-01 electronically (use "Any other" with prescribed remarks until a separate portal category is available). Jurisdictional GST officers will process claims under rule 89 using GSTN-provided shipping bill and IGST data. Claims require documentary proof (shipping bill, invoices, debit notes, contract, proof of IGST and interest payment, FIRC, accountant's certificate, Statements 9A/9B) and verification of reporting in FORM GSTR-1 and FORM GSTR-3B; sanction and payment orders will be issued in FORM GST RFD-06 and FORM GST RFD-05.
    TRADE CIRCULAR No. 18/2024 - 11-09-2024 GST - States
    Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons
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    Valuation of corporate guarantees: GST assessed on prescribed annualised percentage or actual consideration per tenure.
    Supply of corporate guarantees between related persons was taxable prior to Rule 28(2); Rule 28(2) prescribes valuation from 26 October 2023. Valuation for guarantees to banking or financial institutions is the higher of actual consideration and one per cent of the amount guaranteed per annum, multiplied by the guarantee tenure (pro rata for periods under one year). Multiple co guarantors pay on aggregate actual consideration if higher, otherwise proportionately on one per cent of their guaranteed amounts. Domestic guarantors invoice under forward charge; foreign guarantors trigger reverse charge on the Indian recipient. Rule 28(2) excludes recipients located outside India.
    TRADE CIRCULAR No. 17/2024 - 11-09-2024 GST - States
    Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
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    Pre-deposit requirement: deposit via electronic ledger plus undertaking halts recovery until appellate tribunal is operational.
    Taxpayers who intend to appeal but cannot file before the non-operational Appellate Tribunal may deposit an amount equal to the prescribed pre-deposit via the Electronic Liability Register (Part II) on the portal and provide an undertaking to the proper officer to file the appeal when the Tribunal becomes operational; upon such deposit and undertaking the balance confirmed demand will be stayed. Payments inadvertently made through FORM GST DRC-03 can be adjusted as pre-deposit on filing FORM GST DRC-03A once portal functionality is available, and until then taxpayers should intimate the proper officer to avoid recovery.
    SEBI/HO/MRD/MRD-PoD-2/P/CIR/2024/118 - 11-09-2024 SEBI
    Allowing securities funded through cash collateral as maintenance margin for Margin Trading Facility (MTF)
    Show AI Summary
    Maintenance margin: securities funded through client cash collateral may be recognised as MTF maintenance margin with prescribed margin and eligibility.
    Funded stocks received from the Clearing Corporation against client cash collateral may be considered as maintenance margin for MTF to the extent of the cash collateral, provided such stocks are separately identifiable, not comingled, pledged in favor of the trading member, and are Group 1 securities. The applicable margin for such funded stocks is VaR plus five times the Extreme Loss Margin, and trading members must report MTF exposures by 6:00 PM on T+1.
    Circular No.21/12039(31)/360/2024-COMM - 11-09-2024 GST - States
    Processing of refund applications filed by Canteen Stores Department (CSD)
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    Electronic refund processing for CSD claims requires quarterly portal filing, invoice validation, and strict eligibility checks under GST refund rules.
    Electronic refund processing has been prescribed for CSD claims under section 55 of the APGST Act, requiring filing in FORM GST RFD-10A on the common portal, quarterly filing with optional clubbing of multiple quarters and financial years, and eligibility based on registered inward supplies supported by tax invoices, supplier disclosures in FORM GSTR-1 and FORM GSTR-3B, and an undertaking and declaration from the CSD. The proper officer must verify invoice matching, GSTIN details, return filing status, ITC reversal, and the refund cap of fifty per cent before issuing FORM GST RFD-06; earlier manual applications continue under the prior circular.
    Circular No.19/12039 (31)/358/2024-COMM - 11-09-2024 GST - States
    Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons
    Show AI Summary
    Corporate guarantee valuation under GST clarified for related-party guarantees, covering taxable supply, credit, and charge mechanism.
    Clarification is issued on the taxability and valuation of corporate guarantee services between related persons under the APGST framework. The service remains taxable; Rule 28(2) governs valuation only, with pre- and post-26 October 2023 guarantees valued under the applicable version of Rule 28. The value is linked to the amount guaranteed, not actual loan disbursal, and full input tax credit may be available subject to the Act and Rules. Domestic guarantees are under forward charge, overseas guarantees to India under reverse charge, and the rule does not apply to export of such services.
    Circular No.18/12039(31)/357/2024-COMM - 11-09-2024 GST - States
    Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation
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    GST recovery and pre-deposit adjustment clarified for first appeal cases until the Tribunal becomes operational.
    Recovery of confirmed GST demand after disposal of the first appeal is clarified for cases where the Appellate Tribunal is not yet operational. A taxpayer may pay the amount equal to the prescribed pre-deposit through the electronic liability register, and that payment is to be adjusted towards the pre-deposit required for the eventual appeal before the Tribunal. On furnishing the required undertaking, recovery of the remaining confirmed demand remains stayed. Amounts inadvertently paid through FORM GST DRC-03 may also be adjusted through FORM GST DRC-03A, subject to the stated conditions.
    Public Notice No. 76/2024 - 10-09-2024 Customs
    Standard Operating Procedure (SOP) with respect to communication/movement of records of Scan selected Containers
    Show AI Summary
    Scan-selected container monitoring SOP tightens reporting, CCTV surveillance, delay alerts and clearance tracking across customs operations.
    A standard operating procedure prescribes communication and movement of records for scan-selected containers. CFSs, terminal operators and docks officers must share scanning information, maintain arrival details, report delays and suspicious activity, and submit daily, weekly, monthly and fortnightly reports. Scan-hold containers are to remain under CCTV surveillance, with weight discrepancies and prolonged non-clearance escalated for further action and disposal under prevailing rules.
    233/27/2024-GST - 10-09-2024 GST
    Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess
    Show AI Summary
    IGST refund regularisation permitted when IGST and cess on previously exempted imports are paid and bill of entry reassessed.
    If IGST and compensation cess on inputs originally imported under concessional customs notifications without payment are subsequently paid with interest and the Bill of Entry is reassessed by Customs to reflect such payment, then for the purpose of sub rule (10) of rule 96 of the CGST Rules the benefit of those notifications shall be deemed not to have been availed, and the IGST refunded on exports shall not be treated as contravening that sub rule.
    232/26/2024-GST - 10-09-2024 GST
    Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
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    Place of supply of data hosting services: recipient-location rule makes overseas recipients' location determine export treatment.
    Data hosting providers in India supply comprehensive data-centre services on their own account-owning or managing premises, hardware, software, power, connectivity, security and personnel-and thus are not intermediaries, their services are not in respect of goods "made available" by recipients, nor are they services directly related to immovable property. Consequently, the specific place-of-supply rules for intermediaries, goods made available, and immovable property do not apply; the default recipient-location rule governs, making the place of supply the location of the overseas cloud provider and permitting export-of-services treatment if other export conditions are satisfied.
    231/25/2024-GST - 10-09-2024 GST
    Clarification on availability of input tax credit in respect of demo vehicles.
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    Input tax credit on demo vehicles allowed when used to promote further supply of similar vehicles; otherwise credit blocked.
    Demo vehicles that are motor vehicles for up to thirteen persons used by authorised dealers to provide trial runs and demonstrate features qualify as being used for "further supply of such motor vehicles" under clause (a)(A) of section 17(5) of the CGST Act, and thus are excluded from the blockage of input tax credit. Demo vehicles used for non-promotional purposes or where the dealer merely acts as an agent do not qualify and credit is blocked. Capitalisation does not preclude input tax credit, but section 16(3) disallows credit if depreciation on the tax component has been claimed, and sales of capitalised demo vehicles attract adjustments under section 18(6) read with rule 44(6).
    230/24/2024-GST - 10-09-2024 GST
    Clarification in respect of advertising services provided to foreign clients.
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    Place of supply rules: advertising services to foreign clients treated as export when recipient is located abroad, subject to conditions.
    Where an Indian advertising company provides end-to-end advertising services to a foreign client and separately contracts with media owners, the supplies are principal-to-principal and the company is not an intermediary; the recipient is the foreign client and the place of supply is the recipient's location outside India, so the service may be treated as export subject to export conditions. If the Indian company merely facilitates a direct contract between foreign client and media owner, it is an intermediary and the place of supply for its facilitation services is the supplier's location in India.

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      Clarification of various doubts related to Section 128A of the CGST Act, 2017

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      Waiver of interest or penalty requires full tax payment by the notified date and prescribed electronic application to qualify.
      Section 128A waiver applies to demands under section 73 for specified past periods provided the taxpayer pays the full tax demanded (after permitted ... Summary

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